TUGAS 3 : REQUESTING AND CONFIRMING SERVICE LETTER

Requesting Service Letter
November 20, 2015
To:
Accomodation Manager
Melati Hotel
Malioboro Street
Yogyakarta 55213

Dear Sir,
RE : Reservation of Room
I would like to make a reservation of a double bed deluxe room in your hotel, Melati, for the dates January 2 – 4, 2016.
This reservation is to be under my name. I shall be arriving with my family, comprishing my husband, Mr. Ahmad and my child below 10 years old. I would also like to reserve an extra bed for my child. We shall be arriving on January 2 at 09.00 am. We hope that the room will be available for us then.
Settlement of payment shall be made in full upon our arrival.
Please respond with a confirmation on my reservation. Please feel free to contact me soonest possible foor any clarifications.

Thankyou.
Your sincerely,

(Tri Setyanisa .W)
Confirming Service Letter
Tuesday , 29th November 2015
To:
Ms. Tri Setyanisa Wulandari
Rawalumbu Street
Bekasi, Indonesia

Thank you for your Reservation at Melati Hotel.
Should you require any further information , please do not hesitate to contact us any time.

Your Reservation Details :
Guest Name : Mrs. Tri Setyanisa Wulandari
Confirmation Number : +62 778 567 890
Arrival Date : Monday, 2/01/2016
Departure Date : Wednesday, 4/01/2016
Room Type : Executive Suites
Room Rate : Rp.5.000.000 ++/nights ( including discount Rate 10% )
Rate Information : Including Breakfast
Preferences : View to Malioboro Street
Guaranteed by : Master Card
Number credit card :7005 0580 7542 3110
expire date  : 06/2017
Cancellation Policy : The Room is Reserved with Guaranteed , cancelation less than 72 Hours prior to arrival will be forfeited with a one night charge
Check in/Check out : 09:00 a.m

UPGRADE TO VILLAS SUITE
Upgrade to Villas suite for just Rp. 1.200.000 enjoy the luxuryous large 240 sq m , Villas suite have fully equpied kitchen , private terrace with panoramic views , rich residential and private feel . dont be hesitate if you want to upgrade your reservation please contact us . 
Thank you for your reservation
Best Regards


Ms. Shinta(Reservation Manager)








SUMBER :

Tugas 2 : Bussiness Phone Call & E-mail (Appointment)

Dialogue 1
Vivi      : Good morning, TELKOM Corporation. Can I help you?
Nisa     : Good morning, could I speak to Mr. Alvi , please?
Vivi      : Who is calling?
Nisa     : My name is Nisa
Vivi      : Can you spell it please?
Nisa     : It's N-I-S-A
Vivi      : Okay, Please hold the line a minute, I'll transfer your call to Mr. Alvi
Nisa     : Okay, thank you.
  . . . . . . . . (Dial tone)
Alvi      : Hello ...
Nisa     : Is this Mr. Alvi?
Alvi      : Yes, Alvi Speaking. What do you want to talk with me?
Nisa     : I called to make an appointment to see your discuss new products from your company. What time and date would be best for you for meet with me?
Alvi      : How about we meet next week, on 16 November 2016 at 10:00 AM. ? 
Nisa     : Ok. We'll meet next week. Where would you like to meet? 
Alvi      : We met in my office, TELKOM Corporation.
Nisa     : Okey, we'll meet dated 16 November 2016 at your office. Where Full address of your office Mr. Alvi?
Alvi      : Our office is located at Graha Merah Putih Jl. Jend. Gatot Subroto Kav. 52 , Jakarta 12710. I will wait for your presence in the office next week.
Nisa     : Ok, Thank you very much for your time.
Alvi      : You're welcome. 
Dialogue 2
Secretary         : Hello, this is Mr. David's office. This is his secretary speaking. May I help you?
Nisa                 : May I speak to Mr. David, please?
Secretary         : I'm sorry, but Mr. David is currently on a business trip. May I know who's speaking please?
Nisa                 : This is Hilda. When will Mr. David be back?
Secretary        : Mr. David will be away for a few days, Miss Nisa, but I don't know when he will be back exactly.
Nisa               : If that so, then I would like to make an appointment with Mr. David please. 
Secretary       : Would you wait a moment, Miss Nisa? I have to check Mr. David agenda before making appointments.
Nisa                 : Okay, I'll wait.
Secretary         : I can arrange an appointment next week, Friday at eleven o'clock. Is that alright with you, Miss Nisa?
Nisa                 : Next week will do. Thank you very much.
Dialogue 3
Nisa                 : Hello, may I speak to doctor Bambang?
Bambang         : Yes, this is he. Who's speaking please?
Nisa                 : Good morning doctor. This is Nisa. I am sorry to bother you this morning but I have to cancel out appointment today. 
Bambang         : It's okay, Nisa, but there is something wrong? You never cancelled your appointment with me before.
Nisa                 : When I made that appointment the other day, I forgot that I actually have to attend my older sister's graduation. Then I'll be going away for a week for a summer camp. That's why I have to cancel my appointment with you. I'll make new appointment when I'm back.
Bambang         : You've a very busy girl, aren't you Hil?
Nisa                 : Not yet, but it's very important to me.
Bambang         : Okay, I am not going to consider that as a cancellation, but a postponement of appointment. Do you agree with me, Nis?
Nisa                 : Thank you, doctor Bambang.
Bambang         : You're welcome
Email (Making Appointment)
PT. BIRU
Delima Street No.34
Jakarta
November 8th , 2016
The Director PT. TELKOM
Jl. Jend. Gatot Subroto Kav. 52
Jakarta
Dear Mr. Vovo
            Director PT Sejahtera Raya, Mr. Smith want to discuss about our bussines matter. I want to make a appointment schedule with Mr. Vovo on Monday, November 16th.  At 10 am, place : Grand Hyat Hotel, Plaza Indonesia. The discuss about our new product and cooperation with your company.
            I hope you can attend in that schedule, because the result of this meeting will be report to the cental company in London , Thursday, November 20th.
            I am waiting for a reply from you to approve it or not, thank you.

                                                                                                            Yours Sincerely,
                                                                                                            Tri Setyanisa Wulandari

                                                                                                              Secretary
Sumber :


TUGAS 1 BAHASA INGGRIS BISNIS : INTRODUCTION, CURRICULUM VITAE, AND COVER LETTER

INTRODUCTION

Tips & Tricks :
They also give you a chance to find out if the job and company are right for you. Follow the tips here to ace your interviews.
Review common interview questions. Practice answering them with someone else or in front of a mirror. Come prepared with stories that relate to the skills that the employer wants, while emphasizing your:
  • Strengths
  • Willingness to work and flexibility
  • Leadership skills
  • Ability and willingness to learn new things
  • Contributions to the organizations in which you have worked or volunteered
  • Creativity in solving problems and working with people
Figure out in advance how well you qualify for the job. For each requirement listed in the job posting, write down your qualifications. This can show you if you lack a particular skill. Plan how you will address this in the interview so you can convince the interviewer that you can learn the skill.
Make a list of questions that you would like to ask during the interview. Pick questions that will demonstrate your interest in the job and the company. This might include commenting on the news you learned from the company website, and then asking a question related to it. Also ask questions about the job you will be expected to perform, like:
  • What are the day-to-day responsibilities of this job?
  • How will my responsibilities and performance be measured? By whom?
  • Could you explain your organizational structure?
  • What computer equipment and software do you use?
  • What is the organization's plan for the next five years?
Be prepared. Remember to bring important items to the interview:
  • Notebook and pens
  • Extra copies of your resume and a list of references
  • Copies of letter(s) of recommendation, licenses, transcripts, etc.
  • Portfolio of work samples
On the day of the interview, remember to:
  • Plan your schedule so you arrive 10 to 15 minutes early.
  • Go by yourself.
  • Look professional. Dress in a manner appropriate to the job.
  • Leave your MP3 player, coffee, soda, or backpack at home or in your car.
  • Turn off your cell phone.
  • Bring your sense of humor and SMILE!
Display confidence during the interview , but let the interviewer start the dialogue. Send a positive message with your body language.
  • Shake hands firmly, but only if a hand is offered to you first.
  • Maintain eye contact.
  • Listen carefully. Welcome all questions, even the difficult ones, with a smile.
  • Give honest, direct answers.
  • Develop answers in your head before you respond. If you don't understand a question, ask for it to be repeated or clarified. You don't have to rush, but you don't want to appear indecisive.
End the interview with a good impression. A positive end to the interview is another way to ensure your success.
  • Be courteous and allow the interview to end on time.
  • Restate any strengths and experiences that you might not have emphasized earlier.
  • Mention a particular accomplishment or activity that fits the job.
  • If you want the job, say so!
  • Find out if there will be additional interviews.
  • Ask when the employer plans to make a decision.
  • Indicate a time when you may contact the employer to learn of the decision.
Don't forget to send a thank-you note or letter after the interview.
Example Introduction
Assalamu’alaikum wr.wb
Good Morning Sir/Madam. The First, thank you very much for reading my applicationand thank you for choosing me. I am glad could be selected to do this interview. My Name is Tri Setyanisa Wulandari, I am 20 years and I stayed in Jl. Lumbu Barat, Rawalumbu, East Bekasi.
I’m looking for an opportunity to work as Accounting Staff in PT. TELEKOMUNIKASI INDONESIA Tbk. I have good behavior and has the ability in accordance with the requirements. My professional experience and my awareness of your unparalled reputation have led me to want to work for your company.
I have a bachelor degree with a major in Accounting. I graduated from Gunadarma University. During my 4 years of undergraduate study, my academic results were always distinguished. I was granted a scholarship every semester.
I have learned the values of teamwork and commitment, how to win, how to work hard, how to concentrate and focus on goals, and how to balance my time and priorities. The passing years have offered me a good chance to give full play to my creativity, intelligence and diligence. If I accepted this job I will try to do the best for this position.

Thank you Sir/Madam.
Wassalamu’alaikum wr.wb

CV/CURRICULUM VITAE

Tips and Tricks :
When it comes to applying for a new job, your CV could be just the ticket to get you that initial foot in the door and secure an interview – but how do you ensure your CV is added to the interview pile rather than thrown straight in the bin?
Putting together a successful CV is easy once you know how. It's a case of taking all your skills and experience and tailoring them to the job you're applying for. But what if you don't meet the right criteria? Well, I've put together the following tips to help you get started in creating a successful CV and securing your first (or next) arts job.
Get the basics right
There is no right or wrong way to write a CV but there are some common sections you should cover. These include: personal and contact information; education and qualifications; work history and/or experience; relevant skills to the job in question; own interests, achievements or hobbies; and some references.
Presentation is key
A successful CV is always carefully and clearly presented, and printed on clean, crisp white paper. The layout should always be clean and well structured and CVs should never be crumpled or folded, so use an A4 envelope to post your applications.
Always remember the CV hotspot – the upper middle area of the first page is where the recruiter's eye will naturally fall, so make sure you include your most important information there.
Stick to no more than two pages of A4
A good CV is clear, concise and makes every point necessary without waffling. You don't need pages and pages of paper – you just keep things short and sweet. A CV is a reassurance to a potential employer, it's a chance to tick the right boxes. And if everything is satisfied, there's a better chance of a job interview. Also, employers receive dozens of CVs all the time so it's unlikely they'll read each one cover to cover. Most will make a judgment about a CV within sections, so stick to a maximum of two pages of A4 paper.
Understand the job description
The clues are in the job application, so read the details from start to finish. Take notes and create bullet points, highlighting everything you can satisfy and all the bits you can't. With the areas where you're lacking, fill in the blanks by adapting the skills you do have. For example, if the job in question requires someone with sales experience, there's nothing stopping you from using any retail work you've undertaken – even if it was something to help pay the bills through university. It will demonstrate the skills you do have and show how they're transferable.
Tailor the CV to the role
When you've established what the job entails and how you can match each requirement, create a CV specifically for that role. Remember, there is no such thing as a generic CV. Every CV you send to a potential employee should be tailored to that role so don't be lazy and hope that a general CV will work because it won't.
Create a unique CV for every job you apply for. You don't have to re-write the whole thing, just adapt the details so they're relevant.
Making the most of skills
Under the skills section of your CV don't forget to mention key skills that can help you to stand out from the crowd. These could include: communication skills; computer skills; team working; problem solving or even speaking a foreign language. Skills can come out of the most unlikely places, so really think about what you've done to grow your own skills, even if you take examples from being in a local sports team or joining a voluntary group – it's all relevant.
Making the most of interests
Under interests, highlight the things that show off skills you've gained and employers look for. Describe any examples of positions of responsibility, working in a team or anything that shows you can use your own initiative. For example, if you ran your university's newspaper or if you started a weekend league football team that became a success.
Include anything that shows how diverse, interested and skilled you are. Don't include passive interests like watching TV, solitary hobbies that can be perceived as you lacking in people skills. Make yourself sound really interesting.
Making the most of experience
Use assertive and positive language under the work history and experience sections, such as "developed", "organised" or "achieved". Try to relate the skills you have learned to the job role you're applying for. For example: "The work experience involved working in a team," or "This position involved planning, organisation and leadership as I was responsible for a team of people".
Really get to grips with the valuable skills and experience you have gained from past work positions, even if it was just working in a restaurant – every little helps.
Including references
References should be from someone who has employed you in the past and can vouch for your skills and experience. If you've never worked before you're OK to use a teacher or tutor as a referee. Try to include two if you can.
Keep your CV updated
It's crucial to review your CV on a regular basis and add any new skills or experience that's missing. For example, if you've just done some volunteering or worked on a new project, make sure they're on there – potential employers are always impressed with candidates who go the extra mile to boost their own skills and experience.

Example CV/Curriculum Vitae


COVER LETTER

Tips & Tricks :
Using a cinema analogy, if your CV is a big-budget blockbuster then your covering letter should be the short and enticing movie trailer.
Your covering letter is an important document - a key part of your application to a prospective employer. It is surprising that jobseekers often pay scant attention to it. Many candidates fail even to write one and only submit their CV or application form. Craft a strong covering letter and your application could really stand out from the crowd. So if it's of such importance you'll need to know how to  produce the perfect covering letter. That's where we step in.
1. Always send one!
The covering letter's job is actually two fold. At its basic level, the standard one-page covering letter performs a simple courtesy function. It is a socially acceptable way of introducing you and explaining which vacancy you're applying for or which area you are enquiring about. It also provides the recruiter with a handy list of your contact details.
2. Don't rewrite your CV
It should provide edited, juicy highlights from your CV. But it should not merely repeat what the CV includes but rather distils the key themes into one place.
3. First Paragraph and last line
Don't waffle in your first paragraph, make the reason you're writing clear and sell yourself; writing what makes you better than others straight off. Finish with a call to action, request they contact you for a meeting or interview and let them know you will be in touch to discuss.
4. Talk about the company
Do some research into the company/ organisation and include information about them. Specifically tell them what you are impressed with and what attracts you to them.
5. Provide quality evidence of your qualities
Pick out the top 3 or 5 (max) qualities the employer is seeking in their advert or job specification if there is one. These should be qualities that you have already covered in your CV.
And they should be the 3 to 5 things that you refer to - not explain - briefly in your covering letter. Provide concrete examples and solid numbers wherever you can. For example, after you've introduced yourself in your letter you could include lines similar to these:
"You will see from my enclosed CV that I match your requirements precisely. I have worked in the Web industry for over 10 years and have led a number of development teams that have ranged in size from 5 to 20 people."
Or
"You will see from my CV that I have worked in both the USA and Canada and have worked in senior positions on aerospace contracts ranging from £15m to £180m"
Your covering letter then is an additional 'sales' document...selling you
6. Reflect your personality
Ensure the letter shows how motivated and enthusiastic you are. Do not include negative comments. Try to use dynamic acting verbs for each skill you are explaining, such as:
Research - Analysed, clarified
People skills - Collaborated, communicated
Teaching - Instilled, motivated
7. Relevant and brief
A well written letter should draw the recruiter's eye to relevant experience on your CV. It is a, admittedly brief, space in which you draw a positive pen-picture of you in the mind of the employer. Ensure it is never more than a page long.
8. Contact details
Where ever possible send your letter and CV to a named individual, particularly if it is more of an enquiry than a specific role application. Research using websites, ask friends and colleagues if they know of anyone or ring through to reception and get yourself a name and job title. It will look a lot better than sir/ madam.
9. Sign the letter
Unless you've had to sign an application form, your covering letter is the only place where you provide your signature. This may seem old fashioned in this digital age but it's still a strong signal of your authenticity.
10. Neatness/ presentation
Finally, make sure your covering letter is clearly laid out with no typos or spelling errors. Do this and, compared to many jobseekers, you'll already stand out as an impressive candidate!

Example Cover Letter

Bekasi, 10 Oktober 2016
Attention To:
HRD Manager
PT. TELEKOMUNIKASI INDONESIA, Tbk
Jakarta
Dear Sir/Madam
I have read from your advertisement at JobsDB that your company is looking for employees to hold some position. Based on the advertisement, I am interested in applying application for Accounting Staff according with my background educational as Accounting.
My Name Tri Setyanisa Wulandari, I am 20 years old. I was graduated from Gunadarma University. I consider myself that I have qualifications as you want. I have good motivation for progress and growing, eager to learn, and can work with a team (team work) or individual. Beside that I have computer/software accounting skill and have good command in English.
With my qualifications, I confident that I will be able to contribute effectively to your company. Herewith I enclose my :
1.      Copy of Bachelor Degree (S-1) Certificate and Academic Transcript
2.      Curriculum Vitae
3.      Recent photograph with size of 4x6
I hope I can be a part of this company to realize self-developing ability and my skills in accounting and I hope you will grant me an interview and the opportunity to give you more details about my self.
Sincerely,

Nisa


PREFERENCES



Review Jurnal 3 : ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

REVIEW JURNAL

1.      Judul Penelitian : ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2.      Nama Penulis : I Made Dwi Marta Sanjaya dan Ni Gusti Putu Wirawati

3.      Nama Jurnal : E-Jurnal Akuntansi Universitas Udayana Vol.15.1. April (2016): 17-26

4.      Tahun Terbit : 2016

5.      Latar Belakang :
Laporan keuangan yang disediakan setiap perusahaan merupakan sumber informasi penting dalam bisnis investasi, jika terdapat penundaan waktu pelaporan keuangan maka informasi yang diberikan akan kehilangan relevansinya. Tujuan dari penelitian ini adalah menganalisis dan menjelaskan pengaruh debt to equity ratio, profitabilitas, struktur kepemilikan, pergantian auditor dan ukuran perusahaan terhadap ketepatan waktu pelaporan keuangan. Penelitian ini dilakukan pada perusahaan manufaktur tahun 2011-2013 di Bursa Efek Indonesia. Metode penelitian data menggunakan metode observasi nonpartisipan, dengan menganalisis annual report dan laporan keuangan audit yang didapatkan. Metode analisis datanya adalah analisis regresi logistik, dengan pengujian hipotesis dilakukan secara uji multivariate. Hasil penelitian menunjukan bahwa debt to equity ratio dan pergantian auditor berpengaruh negatif terhadap ketepatan waktu pelaporan keuangan, sedangkan profitabilitas, struktur kepemilikan, dan ukuran perusahaan berpengaruh positif terhadap ketepatan waktu pelaporan keuangan. Dengan penelitian ini, diharapkan dapat memberikan implikasi yang cukup berarti bagi pihak-pihak yang terkait dalam menilai dan memprediksi ketepatan waktu penyampaian laporan keuangan.

6.      Metode :
Lokasi penelitian ini dilakukan di Bursa Efek Indonesia (BEI) yang menyajikan laporan keuangan di situs resminya  www.idx.co.id dan Indonesia Capital Market Directory (ICMD). Penelitian ini adalah penelitian dengan menggunakan pendekatan kuantitatif dan bentuk penelitian kausalita, yaitu penelitian terhadap data yang dikumpulkan setelah terjadi suatu fakta atau peristiwa. Penelitian ini menjelaskan pengaruh variabel debt to equity ratio, profitabilitas, struktur kepemilikan, pergantian auditor, dan ukuran perusahaan terhadap ketepatan waktu pelaporan keuangan. Objek yang digunakan dalam penelitian ini adalah faktor-faktor yang mempengaruhi seperti debt to equity ratio, profitabilitas, struktur kepemilikan, pergantian auditor, dan ukuran perusahaan terhadap ketepatan waktu pelaporan keuangan perusahaan yang terdaftar di BEI tahun 2011-2013. Jenis data yang digunakan dalam penelitian ini yaitu data kualitatif dan data kuantitatif. Dimana untuk data kualitatif berupa daftar nama perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011 - 2013 khususnya yang tidak tepat waktu dalam penyampaian pelaporan keuangan. Sedangkan data kuantitatif yang digunakan dalam penelitian ini adalah laporan keuangan auditan perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2013. Penelitian ini juga menggunakan data sekunder berupa laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011- 2013.
Debt to Equity Ratio dhitung dengan membandingkan total hutang dengan

total modal. Skala pengukuran yang digunakan adalah skala rasio dengan rumus:

DER = Total Liabilities  x 100% ...........................................(1)
Total Equity

Van Horne, Wachowics (2005:222), menjelaskan rasio profitabilitas adalah

rasio  keuangan  yang  menghubungkan  laba  dengan  penjualan  investasi  pada

perusahaan.

Return On Asset =  Laba Bersih Setelah Pajak   x 100% ................(2)
Total Asset

Struktur kepemilikan dalam penelitian ini adalah presentase kepemilikan

saham terbesar oleh pihak luar yang diukur dari berapa besar saham yang dimiliki oleh pihak luar pada perusahaan go public yang terdaftar di Bursa Efek Indonesia.

OWN   =   Saham Pihak Luar   x   100% ................................
(3)
Total Saham


Dalam penelitian ini pergantian auditor merupakan variable dummy, yang dimana perusahaan yang tidak melakukan pergantian auditor termasuk kategori 1, sedangkan apabila perusahaan tersebut melakukan pergantian auditor maka termasuk kategori 0.
Pada penelitian ini, ukuran perusahaan diproksikan dengan menggunakan Ln total asset. Penggunaan Natural log (Ln) pada penelitian ini dimaksudkan unruk mengurangi fluktuasi data yang ada berlebihan.

7.      Hasil & Pembahasan :
Berdasarkan kriteria yang telah ditentukan, maka sebanyak 104 perusahaan akan dijadikan sampel dalam penelitian ini setiap tahunnya. Sehingga total sampel yang digunakan yaitu 104 x 3 = 312 data pengamatan.

Tabel 1.
Data Pengamatan

No

Keterangan

Jumlah



1
Perusahaan manufaktur yang terdaftar
150

di Bursa Efek Indonesia tahun 2011

2
 Perusahaan   yang
 tidak   konsisten
46

 terdaftar  di  Bursa  Efek  Indonesia


 tahun 2012, 2013 dan tidak memiliki


 kelengkapan  data  yang  terdapat  di


 www.idx.co.id



3
Total
perusahaan
yang
dapat
104

digunakan sebagai sampel (per tahun)

4
Total
Perusahaan
yang
dapat
312

dijadikan  sampel  dari  tahun  2011-


2013






Berdasarkan pengolahan data dengan menggunakan SPSS, diperoleh statistik deskriptif yang memberikan penjelasan mengenai nilai minimum, nilai maksimum, nilai rata-rata, dan nilai standar deviasi dari masing-masing variabel. Berikut disajikan hasil dari statistik deskriptif pada Tabel 2 berikut.

Tabel 2.
Statistik Deskriptif

N
Minimum
Maximum
Mean
Std.





Deviation
DER
312
-11,52
152,49
1,9995
9,04927
Profitabilitas
312
-68121,05
614126,96
9133,2139
43175,66161
Struktur Kepemilikan
312
2,99
67361
625,3273
5884,1974
Pergantian Auditor
312
0
1
0,8269
0,37892
Ukuran Perusahaan
312
0,85
12,25
7,3247
1,70851
Ketepatan Waktu
312
0
0
0,6538
0,47651
Sumber : Hasil pengolahan data penelitian, 2015

Statistik deskriptif pada Tabel 2 menunjukkan bahwa variabel DER (X1) rata-ratanya  (mean)  sebesar  1,99  dengan  standar  deviasi  sebesar  9,04.   DER tertinggi yaitu sebesar 152,49 dan nilai yang terendah yaitu -11,52. Variabel profitabilitas (X2) rata-ratanya (mean) sebesar 4,89 dengan standar deviasi sebesar 7,85. Nilai tertinggi yaitu sebesar 43,24 dan nilai terendah yaitu sebesar -18,96.

 Kelayakan  model  regresi  dinilai  dengan  menggunakan  Hosmer  and Lemeshow’s  Goodness  of  Fit  Test.  Nilai  statistik  Hosmer  and  Lemeshow’s Goodness of Fit Test adalah 11,238 dengan probabilitas signifikansi 0,189 yang nilainya jauh di atas 0,05. Dengan demikian dapat disimpulkan bahwa model mampu memprediksi nilai observasinya atau dapat dikatakan model dapat diterima karena cocok dengan data observasinya. Hasil kelayakan model regresi dapat dilihat pada Tabel 3 berikut.
Tabel 3.
Hosmer and Lemeshow Test
Step
Chi-square
df
Sig.
1
11,238
8
0,189
Sumber: Hasil pengolahan data penelitian, 2015

Penilaian keseluruhan model dilakukan dengan membandingkan nilai antara -2 Log Likelihood (-2LL) pada awal (Block Number = 0), model hanya memasukkan konstanta dengan nilai -2 Log Likelihood (-2LL) pada akhir (Block Number = 1), dan memasukkan konstanta beserta variabel bebas. Nilai -2LL awal adalah sebesar 401,678, kemudian nilai -2LL akhir mengalami penurunan menjadi sebesar 377,983. Penurunan nilai -2LL ini menunjukkan model regresi yang baik atau dengan kata lain model yang dihipotesiskan fit dengan data.

Berdasarkan hasil pengujian nilai Nagelkerke R square adalah sebesar 0,501 yang berarti variabilitas variabel dependen yang dapat dijelaskan oleh variabel independen adalah sebesar 50,1 persen, sedangkan sisanya sebesar 49,9 persen dijelaskan oleh variabel-variabel lain di luar model penelitian. Berikut disajikan hasil dari pengujian nilai Nagelkerke R Square pada Tabel 4.

Tabel 4.
Hasil Pengujian Nagelkerke R square
Step
-2 Log
Cox & Snell
Nagelkerke

likelihood
R Square
R Square




1   377,983a
0,473
0,501

Sumber : Hasil pengolahan data penelitian, 2015

Tabel klasifikasi menunjukkan kekuatan prediksi dari model regresi untuk memprediksi ketepatan waktu pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011-2013. Hasil tabel klasifikasi ditampilkan dalam Tabel 5 berikut.

Tabel 5.
Tabel Klasifikasi






Ketepatan
Percentage







waktu
Correct



Observed

0
1




Step 1
Ketepatan waktu
0
24
85
21,3





1
12
191
94,1




Overall Percentage


68,8

Sumber: Hasil Pengolahan Data Penelitian, 2015




Tabel 5 menjelaskan bahwa kekuatan prediksi  dari model regresi untuk memprediksi ketepatan waktu pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa efek Indonesia Tahun 2011-2013 adalah sebesar 68,8 persen. Hal ini menunjukkan bahwa dengan menggunakan model regresi tersebut, terdapat sebanyak 191 perusahaan (94,1%) yang diprediksi pelaporan tepat waktu dari total 203 perusahaan. Kekuatan prediksi dari model regresi untuk memprediksi kemungkinan perusahaan manufaktur tidak tepat waktu adalah 24 perusahaan (21,3 persen).

Berdasarkan hasil penelitian maka dapat disimpulkan sebagai berikut :
(1) Debt to equity ratio berpengaruh negatif terhadap ketepatan waktu pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011-2013.
(2) Profitabilitas berpengaruh positif terhadap ketepatan waktu pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011-2013
(3) Struktur kepemilikan berpengaruh positif terhadap ketepatan waktu pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011-2013
(4) Pergantian auditor berpengaruh negatif terhadap ketepatan waktu pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011-2013
(5) Ukuran perusahaan berpengaruh positif terhadap ketepatan waktu pelaporan.

Sumber :
http://download.portalgaruda.org/article.php?article=411773&val=986&title=ANALISIS%20FAKTOR-FAKTOR%20YANG%20MEMPENGARUHI%20KETEPATAN%20WAKTU%20PELAPORAN%20KEUANGAN%20PADA%20PERUSAHAAN%20MANUFAKTUR%20YANG%20TERDAFTAR%20DI%20BEI (17/06/2016)