Pengaruh Penatausahaan Aset dan Pemanfaatan Teknologi Informasi Terhadap Ketepatan Waktu Pelaporan Keuangan: Studi Kabupaten Barito Utara

Abstract

This study aims to determine the effect of human resource competence, leadership commitment, administration of fixed assets and the use of information technology on the timeliness of SOPD financial report submission. Respondents used in this study are SOPD leaders and employees who work in financial management. Data were collected by distributing questionnaires to 112 people, but only 90 questionnaires were returned and could be processed. The sampling technique uses the pusposive sampling method. Data analysis using logistic regression with SPSS version 23. The results of this study indicate that the variable administration of fixed assets and the use of information technology affect the timeliness of SOPD financial statements submission while the variables of human resource competency and leadership commitment do not affect the timeliness of SOPD financial report submission.

The Effect of Environment Performance, Capital Structure, and Company Size on Financial Performance

“…The results of this study are in line with the research of Fajaryani Syriac (Fajaryani & Suryani, 2018). This confirms that a company's financial performance increases as its size increases (Damanik et al, 2022;Nahdhiyah & Alliyah, 2023;Sihono & Khairiyahtussolihah, 2022).…”

The Effect of Liquidity, Leverage, Company Size and Fixed Asset Intensity on Tax Aggressiveness

“…When management tells employees that a company's operational operations will run more smoothly and earn more money if it has more fixed assets, this information is a signal theory connection with fixed asset intensity (Damanik et al, 2022). However, the more assets owned, the greater the depreciation burden on these assets.…”