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Anteseden Ketepatan Waktu Menyampaikan Laporan Keuangan Pada Perusahaan Manufaktur Pratiwi Abbas, Arini; Hadady, Hartaty; N Bailusy, Muhsin; Buamonabot, Irfandi
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 9, No 2 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v9i2.1067

Abstract

AbstractThe antecedents of timeliness in delivering financial reports are certain factors or conditions that contribute to a company's ability to consistently and promptly prepare and deliver financial reports. In other words, these factors or elements have an impact on a company's compliance with the deadlines for submitting financial reports. This research aims to examine the influence of company size, solvency, and liquidity on the timeliness of financial report submission. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period from 2014 to 2020. The sample in this study includes 700 data observations. Logistic regression is used for hypothesis testing in this research. The results indicate that company size has a positive effect on the timeliness of reporting financial statements, while solvency and liquidity do not affect the timeliness of reporting financial statements.Keywords: Company Size, Solvency, Liquidity, Timeliness of Financial Report Submission.AbstrakAnteseden ketepatan waktu dalam menyampaikan laporan keuangan merupakan faktor-faktor atau kondisi-kondisi tertentu yang berkontribusi pada kemampuan sebuah perusahaan untuk secara konsisten dan tepat waktu menyusun dan menyampaikan laporan keuangan. Dengan kata lain, estasinya atau elemen-elemen tersebut memiliki dampak pada kepatuhan perusahaan terhadap tenggat waktu penyampaian laporan keuangan. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, solvabilitas dan likuiditas terhadap ketepatan waktu penyampaian laporan keuangan. Populasi dalam penelitian ini adalah tipe perusahaan manufaktur yang terdaftar di BEI periode 2014 sampai dengan 2020. Sampel dalam penelitian sampel sebanyak 700 data observasi. Regresi logistik digunakan untuk pengujian hipotesis dalam penelitian ini. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap ketepatan waktu melaporkan laporan keuangan, sedangkan solvabilitas dan likuiditas tidak berpengaruh terhadap ketepatan waktu melaporkan laporan keuangan.Kata kunci: Ukuran Perusahaan, Solvabilitas, Likuiditas, Ketepatan Waktu Penyampaian Laporan Keuangan.
Work-Life Balance and Performance: The Mediating Role of Job Satisfaction at BPS North Maluku Muhammad Mansur, Iman; Hasyim, Abdul Wahab; Buamonabot, Irfandi
International Journal of Business, Law, and Education Vol. 7 No. 1 (2026): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v7i1.1322

Abstract

This study analyzes the influence of work-life balance on employee performance with job satisfaction as a mediating variable among employees of the Central Bureau of Statistics (BPS) in North Maluku Province. Using a quantitative approach, data were collected from 100 millennial and Generation Z employees through a structured questionnaire and analyzed using hierarchical regression in SPSS 25. The results show that work-life balance has a positive and significant effect on job satisfaction and employee performance. Job satisfaction also positively and significantly improves employee performance and partially mediates the relationship between work-life balance and performance. These findings indicate that employees who maintain a balanced work and personal life tend to experience higher job satisfaction, which subsequently enhances their performance. The study highlights the importance of organizational policies that support work-life balance to strengthen well-being and productivity within public sector institutions.
The Influence of Organizational Culture on Employee Performance with Job Satisfaction as a Mediating Variable: (Study on Government Employees of Ternate Island District) Safril, Fitri Cahyani; Alhadar, Fadhliah M.; Buamonabot, Irfandi
International Journal of Business, Law, and Education Vol. 7 No. 1 (2026): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v7i1.1392

Abstract

This study aims to examine how organizational culture influences employee performance, with job satisfaction serving as a mediating variable among village and sub-district office employees on Ternate Island. It employed a quantitative approach, selecting 108 respondents through saturated sampling. Primary data were collected via questionnaires and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) technique. The results indicated that organizational culture positively and significantly impacts employee performance. Additionally, organizational culture also positively and significantly affects job satisfaction. Job satisfaction was shown to have a positive and significant influence on employee performance and to mediate the relationship between organizational culture and employee performance. These findings contribute to human resource management research in the public sector and highlight the importance of fostering a strong, supportive organizational culture to enhance job satisfaction and employee performance in local government settings.