Submitting financial statements adapted in accordance with accounting standards audited by a registered public accountant with Financial Service Authority known as Otoritas Jasa Keuangan (OJK) is required for every public company. In delivering financial reports to the public, there would be a delay affected by a period of audit reporting (audit report lag). The goal of this research was to determine the impact of profitability, solvency, and auditor's opinion to audit report lag on sub-sector coal mining companies listed on the Indonesian Stock Exchange. Quantitative study with purposive sampling method was used as the research method. In addition, the data were obtained from the company's financial statements which have been published. Multiple linear regression and hypothesis testing using t and f statistics with a confidence level of 5% were applied as the analysis technique. The amount of the research objects was 18 out of 22 classified companies from the period of 2012 to 2014. From this study, it can be concluded that both profitability and auditor's opinion have significant influence on audit report lag. In contrast, solvency has no significant influence on audit report lag.
Penelitian ini bertujuan untuk (1) menguji pengaruh motivasi investasi terhadap minat investasi mahasiswa. (2) menguji pengaruh pengetahuan dasar investasi terhadap minat investasi mahasiswa. (3) menguji pengaruh modal minimal terhadap minat investasi mahasiswa. (4) menguji pengaruh kemajuan teknologi terhadap minat investasi mahasiswa. Jumlah responden dalam penelitian ini sebanyak 100 responden. Data diambil dengan menggunakan kuesioner yang disebarkan pada mahasiswa Fakultas Ekonomi&Bisnis dan Fakultas Matematika&Ilmu Pengetahuan Universitas Jenderal Soedirman secara online. Penelitian ini menggunakan metode kuantitaif dengan teknik analisis Structural Equation Model (SEM) yang diolah dengan menggunakan program AMOS 26. Hasil penelitian menunjukkan bahwa motivasi investasi berpengaruh positif terhadap minat investasi mahasiswa, pengetahuan dasar investasi tidak berpengaruh terhadap minat investasi mahasiswa, modal minimal berpengaruh positif terhadap minat investasi mahasiswa, kemajuan teknologi berpengaruh positif terhadap minat investasi mahasiswa.
This study aims to examines the effect of the use of accounting information and internal characteristics of entrepreneurs including accounting training, business scale and educational level toward productivity of SME’s. The use of accounting information and internal characteristics of entrepreneurs is measured by Likert scale and scale score. The sample of 94 respondents of SME entrepreneurs is selected from the population of all SME entrepreneurs in Banyumas Regency, using the quota sampling method. Analytical techniques use multiple regression to test the relationship between independent variables with dependent variables, after all all data has been valid and reliable through data quality test. The result of the test shows that business scale, educational level and accounting information use have significant influence to business productivity, while accountancy training variables have no significant influence to productivity of SME’s
Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, penggunaan ecommerce, inovasi produk, dan kesiapan berubah terhadap keberlangsungan UMKM di masa pandemic Covid-19. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 100 pelaku UMKM di Kabupaten Banyumas. Teknik analisis data yang digunakan dalam penelitian adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa: (1) literasi keuangan berpengaruh secara signifikan terhadap keberlangsungan UMKM di masa pandemi Covid-19; (2) penggunaan e-commerce berpengaruh secara signifikan terhadap keberlangsungan UMKM di masa pandemi Covid-19; (3) inovasi produk tidak berpengaruh terhadap keberlangsungan UMKM di masa pandemi Covid-19; (4) kesiapan berubah tidak berpengaruh terhadap keberlangsungan UMKM di masa pandemi Covid-19. Implikasi dari penelitian ini adalah pemahaman terkait literasi keuangan akan membantu pelaku usaha dalam melihat kondisi keuanganya dan membantu dalam mengambil keputusan yang tepat khususnya pada masa pandemi ini, sehingga akan membantu pelaku usaha dalam menjaga kelangsungan usahanya. Penggunaan e-commerce membantu pelaku usaha dalam menjangkau pasar yang lebih luas, khususnya pada masa pandemi ini dimana kegiatan belanja banyak dilakukan secara online, sehingga penggunaan e-commerce akan menjaga stabilitas usaha dan menjaga kelangsungan usaha.
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