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All Journal JIEB : Jurnal Ilmiah Ekonomi Bisnis JIMEK
Pipit Angelia Widiarti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2017–2019 Lidiawati; Siti Fatimah; Pipit Angelia Widiarti
Jurnal Ilmiah Ekonomi Bisnis Vol 8 No 3 (2022): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v8i3.906

Abstract

Tujuan dari penelitian ini untuk mengetahui dan menganalisis pengaruh Umur Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Perusahaan terhadap Audit Delay pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2017-2019 secara simultan, parsial, dan dominan. Sampel penelitian ini diperoleh 20 perusahaan dari 61 perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 20172019 dengan menggunakan metode purposive sampling. Data diolah dan dianalisis menggunakan analisis regresi linear berganda dengan aplikasi PSPP yang telah terlebih dahulu melewati uji asumsi klasik seperti uji normalitas, multikolinearitas, dan heteroskedastisitas. Hasil penelitian ini menunjukan bahwa secara simultan Umur Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Perusahaan berpengaruh signifikan terhadap Audit Delay. Sedangkan secara parsial Umur Perusahaan dan Solvabilitas berpengaruh signifikan terhadap Audit Delay, namun Profitabilitas dan Ukuran Perusahaan tidak berpengaruh signifikan terhadap Audit Delay. Umur Perusahaan merupakan variabel dominan yang mempengaruhi Audit Delay pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Kata kunci: Audit Delay, Umur Perusahaan, Profitabilitas, Solvabilitas, Ukuran Perusahaan
Pengaruh Digital Payment, Digital Marketing, Modal dan Literasi Keuangan terhadap Peningkatan Pendapatan Usaha Kecil di Kota Banjarmasin Pipit Angelia Widiarti; Ibnu Sutomo; Muhammad Hafizh
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.10034

Abstract

This study aims to analyze the influence of digital payment, digital marketing, capital, and financial literacy on increasing small business income in Banjarmasin City. The research approach used was quantitative correlation with a sample of 45 small businesses in the culinary sector determined through purposive sampling techniques. Data were collected through a Likert scale questionnaire and analyzed using multiple linear regression with the help of SPSS software version 26. The results of the study show that partially or simultaneously, the variables of digital payment, digital marketing, capital, and financial literacy have a positive and significant effect on increasing small business income. Among the variables studied, digital marketing proved to be the most dominant factor in driving increased revenue. These findings confirm that the use of digital technology, effective capital management, and improving financial literacy are important aspects in supporting the sustainability and growth of small businesses, especially in the culinary sector. This research provides practical implications for small business actors to further optimize digital marketing strategies, strengthen financial management, and utilize digital payment services as an effort to increase competitiveness and business revenue.
Co-Authors Ibnu Sutomo Lidiawati Muhammad Hafizh SITI FATIMAH