Jurnal EMT KITAPub Date : 2024-01-10DOI: 10.35870/emt.v8i1.2105
Mirza Shafira Rachmawati, Fauzan
{"title":"Pengaruh Ukuran Perusahaan, Profitabilitas, dan Ukuran Kantor Akuntan Publik Terhadap Audit Report Lag (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Tahun 2020-2022)","authors":"Mirza Shafira Rachmawati, Fauzan","doi":"10.35870/emt.v8i1.2105","DOIUrl":"https://doi.org/10.35870/emt.v8i1.2105","url":null,"abstract":"Tujuan penelitian ini ialah menganalisis pengaruh Ukuran Perusahaan, Profitabilitas, Dan Ukuran Kantor Akuntan Publik terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bei Tahun 2020-2022). Jenis penelitian ini ialah kuantitatif. Data yang digunakan dalam penelitian ini diperoleh dari situs resmi Bursa Efek Indonesia mengenai laporan tahunan (annual report) perusahaan manufaktur sub sektor makanan dan minuman tahun 2020-2022. Data dalam penelitian ini merupakan data sekunder. Metode pengumpulan data adalah metode dokumentasi berupa dilakukan dengan cara mengumpulkan laporan keuangan tahunan (annual report) yang telah diaudit yang terdaftar di Bursa Efek Indonesia pada periode 2020-2022 dan terdapat pada situs resmi www.idx.co.id. Metode studi pustaka dilakukan dengan menganalisis jurnal, buku, dan sumber lainnya. Penelitian ini menggunakan metode analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, koefisien determinasi, dan uji hipotesis. Pengujian hipotesis meliputi uji asumsi klasik sebagai syarat regresi linier bergandaUkuran perusahaan tidak berpengaruh terhadap audit report lag dengan nilai t sebesar 0.633 dan signifikansi sebesar 0.528 > 0.05. Profitabilitas berpengaruh negatif dan signifikan terhadap audit report lag dengan nilai t sebesar -2.991 dan signifikansi sebesar 0.003 < 0.05. Ukuran KAP berpengaruh negatif dan signifikan terhadap audit report lag dengan nilai t sebesar -3.096 dan signifikansi sebesar 0.002 < 0.05.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":" 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139627816","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jurnal EMT KITAPub Date : 2024-01-10DOI: 10.35870/emt.v8i1.2095
M. Zulvan, Heppy Purbasari
{"title":"Pengaruh Investasi, Belanja Modal, dan Pendapatan Asli Daerah Pemerintah Daerah Terhadap Pertumbuhan Ekonomi","authors":"M. Zulvan, Heppy Purbasari","doi":"10.35870/emt.v8i1.2095","DOIUrl":"https://doi.org/10.35870/emt.v8i1.2095","url":null,"abstract":"Pertumbuhan ekonomi sangat penting untuk perkembangan Kabupaten dan Kota. Tujuan penelitian ini untuk mengetahui pengaruh investasi, belanja modal dan Pendapatan Asli Daerah (PAD) terhadap pertumbuhan ekonomi. Penelitian ini menggunakan populasi pemerintah daerah Kabupaten dan kota di wilayah Jawa dan Bali, pada periode 2018 sampai 2020. Selanjutnya, Penelitian ini menggunakan metode kuantitatif dengan sumber data yang berasal dari website Badan Pemeriksaan Keuangan (BPK) Republik Indonesia dan Badan Pusat Statistik (BPS). Adapun data yang digunakan berupa laporan keuangan pemerintah daerah Kabupaten dan Kota beserta pertumbuhan ekonomi. Berdasarkan kriteria pengambilan sampel, penelitian ini memperoleh 360 Kabupaten dan kota selama 2018 sampai 2020. Penelitian ini menggunakan pengujian regresi berganda sebagai alat untuk menjawab hipotesis dan model penelitian. Hasil penelitian ini ialah bahwa investasi dan PAD berpengaruh terhadap pertumbuhan ekonomi, yang berarti banyaknya investasi dan PAD yang dikelola pemerintah daerah dapat menyebabkan pertumbuhan ekonomi Kabupaten dan kota. Sedangkan belanja modal tidak berpengaruh terhadap pertumbuhan ekonomi karena Kabupaten dan Kota yang memiliki belanja modal tinggi maka akan menurunkan nilai pertumbuhan ekonomi.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":" 30","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139627419","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jurnal EMT KITAPub Date : 2024-01-10DOI: 10.35870/emt.v8i1.1925
Fitri Yunina, Maidar, Hernata Br. Manuru
{"title":"Dampak Interaksi Liabilitas terhadap Profitabilitas sebelum dan ketika Covid-19 pada Perusahaan Perbankan di Indonesia","authors":"Fitri Yunina, Maidar, Hernata Br. Manuru","doi":"10.35870/emt.v8i1.1925","DOIUrl":"https://doi.org/10.35870/emt.v8i1.1925","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis dampak interaksi antara liabilitas, baik jangka pendek maupun panjang, terhadap profitabilitas perusahaan perbankan di Indonesia sebelum dan selama pandemi Covid-19. Pendekatan kuantitatif digunakan dengan menggunakan data sekunder dari pooled data atau time series. Sampel penelitian terdiri dari 32 perusahaan, dengan periode observasi selama 3 tahun, sehingga mencakup 96 observasi sebagai objek penelitian. Analisis hasil penelitian, baik secara parsial maupun simultan, menunjukkan bahwa liabilitas jangka pendek dan liabilitas jangka panjang memiliki pengaruh signifikan terhadap profitabilitas perusahaan perbankan. Temuan ini memberikan kontribusi pada pemahaman mengenai hubungan antara struktur liabilitas dan kinerja finansial perusahaan perbankan, khususnya dalam menghadapi tantangan ekonomi yang diakibatkan oleh pandemi global.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":" 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139627311","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jurnal EMT KITAPub Date : 2024-01-01DOI: 10.35870/emt.v8i1.1789
Nadiva Dzakirah, Maretha Ika Prajawati
{"title":"Evaluasi Efektivitas Penggunaan Anggaran Modal pada Koperasi Konsumen Syariah An-Nisa","authors":"Nadiva Dzakirah, Maretha Ika Prajawati","doi":"10.35870/emt.v8i1.1789","DOIUrl":"https://doi.org/10.35870/emt.v8i1.1789","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengelolaan modal dan mengevaluasi efektivitas dalam menggunakan anggaran modal. Dalam penelitian ini, lokasi penelitian yang dilakukan di Koperasi Konsumen Syariah An – Nisa Kota Batu. Subyek penelitian ialah pengurus koperasi yang menjabat sebagai ketua. Metode yang digunakan ialah metode kualitatif deskriptif. Teknik pengumpulan data menggunakan wawancara, obersvasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa keadaan koperasi di pengelolaan modal dan evaluasi efektivitas dalam menggunakan anggaran modal dari tahun sebelumnya sampai sekarang dalam keadaan yang sangat baik Dan juga dengan adanya laporan bulanan, triwulan, semester dan tahunan menjadikan lebih optimal untuk pemantauan dan pelaporan keadaan koperasi tersebut.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"30 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139631225","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jurnal EMT KITAPub Date : 2024-01-01DOI: 10.35870/emt.v8i1.1843
Angella Natalia Susanty, Aminah
{"title":"Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Kesehatan dan Keselamatan Kerja: Studi Empiris pada Perusahaan Infrastruktur dan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2021","authors":"Angella Natalia Susanty, Aminah","doi":"10.35870/emt.v8i1.1843","DOIUrl":"https://doi.org/10.35870/emt.v8i1.1843","url":null,"abstract":"Disclosure of occupational health and safety is a crucial aspect of corporate social responsibility, requiring in-depth attention from the company. This research aims to analyze the impact of company size, leverage, and company age on Occupational Health and Safety (K3) disclosure. The research object involves infrastructure and mining companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The method applied is panel data regression analysis. The research results show that company size and company age have a positive effect on occupational health and safety disclosures, while leverage has a negative effect on occupational health and safety disclosures.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"300 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139636075","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jurnal EMT KITAPub Date : 2024-01-01DOI: 10.35870/emt.v8i1.1851
Syafaatul Laily
{"title":"Pengaruh Return on Asset, Return on Equity Terhadap Harga Saham pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia pada Tahun 2019–2021","authors":"Syafaatul Laily","doi":"10.35870/emt.v8i1.1851","DOIUrl":"https://doi.org/10.35870/emt.v8i1.1851","url":null,"abstract":"This research aims to investigate the influence of Return on Assets (ROA) and Return on Equity (ROE) on share prices in manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange during the 2019–2021 period. The sampling method used was purposive sampling with certain criteria. Ten companies were selected as samples from a population of 47 Food & Beverage Manufacturing companies after applying the purposive sampling method. Analysis was carried out through multiple regression and hypothesis testing using the partial t-test, simultaneous F test with a significance level of 5%, and coefficient of determination test. This research aims to provide a deeper understanding of the relationship between Return on Assets (ROA) and Return on Equity (ROE) with stock prices in the context of Food and Beverage manufacturing companies. The results of this research are expected to provide a significant contribution to academic and practical literature in the field of corporate finance. Therefore, this research has relevant implications for investors, company management, and interested parties in making investment decisions in the Food and Beverage sector.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"13 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139631540","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jurnal EMT KITAPub Date : 2024-01-01DOI: 10.35870/emt.v8i1.1833
Osi Hayuni Putri, Masrida Zasriati, D. Yadewani
{"title":"Analisis Perkembangan Usaha Kecil dan Menengah di Indonesia","authors":"Osi Hayuni Putri, Masrida Zasriati, D. Yadewani","doi":"10.35870/emt.v8i1.1833","DOIUrl":"https://doi.org/10.35870/emt.v8i1.1833","url":null,"abstract":"This research aims to determine the effect of growth in the number of UKM, growth in UKM Labor Force and growth in UKM Export Value on the growth of UKM GDP contribution in Indonesia and the magnitude of the influence. The research methodology used is a qualitative descriptive and quantitative descriptive approach. The results of the research are that there is an influence of the growth in the number of UKM, the growth of the UKM workforce and the growth of the value of UKM exports on the growth of the GDP contribution of UKM in Indonesia. 81.1%.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"98 S3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139638631","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jurnal EMT KITAPub Date : 2024-01-01DOI: 10.35870/emt.v8i1.1782
Hendri Dunan, Agra Adiyasya Abdullah
{"title":"Pengaruh Karakteristik Individu dan Lingkungan Kerja Terhadap Kinerja Karyawan: Studi Kasus pada PT Pelabuhan Indonesia Regional 2 Panjang","authors":"Hendri Dunan, Agra Adiyasya Abdullah","doi":"10.35870/emt.v8i1.1782","DOIUrl":"https://doi.org/10.35870/emt.v8i1.1782","url":null,"abstract":"This research aims to examine the influence of individual characteristics and the work environment on employee performance at PT Pelabuhan Indonesia Regional 2 Panjang. Using quantitative methods, this research collected data from 154 employees, representing 25% of the total population. Primary data obtained through direct surveys uses instruments that have been tested for validity and reliability. Data analysis was carried out using multiple linear regression techniques using SPSS software. The research results show that there is a significant simultaneous influence between individual characteristics and the work environment on employee performance. These findings provide new insight into the factors that influence performance in work environments such as PT Pelabuhan Indonesia Regional 2 Panjang.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"73 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139639859","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jurnal EMT KITAPub Date : 2024-01-01DOI: 10.35870/emt.v8i1.1920
M. Bakri, Cut Rusmina, Filia Hanum, Juwita, Zainuddin
{"title":"Analisis Dampak Beban Kerja Terhadap Kepuasan Kerja Karyawan pada Bandara Sultan Iskandar Muda di Provinsi Aceh","authors":"M. Bakri, Cut Rusmina, Filia Hanum, Juwita, Zainuddin","doi":"10.35870/emt.v8i1.1920","DOIUrl":"https://doi.org/10.35870/emt.v8i1.1920","url":null,"abstract":"This research aims to investigate the impact of workload on the level of employee job satisfaction at Sultan Iskandar Muda Airport (SIM) in Aceh Province. The research population involved all employees of Sultan Iskandar Muda Airport, with 62 people selected as samples using the Slovin formula. This sample includes various divisions at Sultan Iskandar Muda Airport. The data analysis method used is linear regression. The results of the research show that the independent variable, namely workload, has a significantly positive effect on the dependent variable, namely employee job satisfaction at Sultan Iskandar Muda Airport in Aceh Province.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"19 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139632753","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jurnal EMT KITAPub Date : 2024-01-01DOI: 10.35870/emt.v8i1.1841
Dewi Ernita, Erni Febrina Harahap
{"title":"Pengaruh Sektor Pertanian, Kehutanan dan Perikanan, Sektor Jasa Pendidikan, Sektor Jasa Kesehatan dan Kegiatan Sosial, Terhadap PDRB ADHK Kabupaten Kerinci Tahun 2013 – 2022","authors":"Dewi Ernita, Erni Febrina Harahap","doi":"10.35870/emt.v8i1.1841","DOIUrl":"https://doi.org/10.35870/emt.v8i1.1841","url":null,"abstract":"This research aims to analyze the influence of the agriculture, forestry, and fisheries sectors, the education services sector, the health services sector, and social activities, as well as the construction sector on the Gross Regional Domestic Product (GRDP) Allocation of Funds from Natural Wealth and Constitutional Rights (ADHK) of Kerinci Regency in the period 2013 – 2022 partially and simultaneously. This research evaluates the extent of influence of the agriculture, forestry, and fisheries sectors, the education services sector, the health services and social activities sector, and the construction sector on the PDRB ADHK of Kerinci Regency partially and simultaneously. The research methodology used involves a qualitative descriptive and quantitative descriptive approach. The research results show that there is a positive influence of the agriculture, forestry, and fisheries sectors, the education services sector, the health services and social activities sector, and the construction sector on the PDRB ADHK of Kerinci Regency. This effect reaches 100% simultaneously.","PeriodicalId":231486,"journal":{"name":"Jurnal EMT KITA","volume":"27 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139637268","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}