Published: 2024-01-10

Pengaruh Komunikasi Pemasaran melalui Motivasi Konsumen pada Keputusan Pengguna Kartu Halo: Studi Kasus di Kota Padang, Sorong, dan Bandung

DOI: 10.35870/emt.v8i1.2092

Erizal Nazaruddin, Ferdinant Nuru, Dudi Yudhakusuma
  • Erizal Nazaruddin: Andalas University ROR
  • Ferdinant Nuru: STIE Bukit Zaitun Sorong ,
  • Dudi Yudhakusuma: Universitas Langlangbuana ROR
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Abstract

The purpose of this study was to analyze the effect of Company Size, Profitability, and Public Accounting Firm Size on Audit Report Lag (Empirical Study of Food and Beverage Sub-Sector Manufacturing Companies Listed on Bei in 2020-2022). This type of research is quantitative. The data used in this study were obtained from the official website of the Indonesia Stock Exchange regarding the annual report of food and beverage sub-sector manufacturing companies in 2020-2022. The data in this study are secondary data. The data collection method is the documentation method, which is done by collecting audited annual financial reports listed on the Indonesia Stock Exchange for the 2020-2022 period and available on the official website www.idx.co.id. The literature study method is carried out by analyzing journals, books, and other sources. This study uses descriptive statistical analysis methods, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing. Hypothesis testing includes classical assumption tests as a condition of multiple linear regression. Company size has no effect on audit report lag with a t value of 0.633 and a significance of 0.528> 0.05. Profitability has a negative and significant effect on audit report lag with a t value of -2.991 and a significance of 0.003 <0.05. KAP size has a negative and significant effect on audit report lag with a t value of -3.096 and a significance of 0.002 <0.05.

Keywords

Marketing Communications; Consumer Motivation; Consumer Decisions; Halo Card

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How to Cite

Nazaruddin, E., Nuru, F., & Yudhakusuma, D. (2024). Pengaruh Komunikasi Pemasaran melalui Motivasi Konsumen pada Keputusan Pengguna Kartu Halo: Studi Kasus di Kota Padang, Sorong, dan Bandung. Jurnal EMT KITA, 8(1), 207-217. https://doi.org/10.35870/emt.v8i1.2092
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 8 No. 1 (2024)

  • Section: Articles

  • Published: 2024-01-10

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Author Biographies
Erizal Nazaruddin, Andalas University
Google Scholar ResearchGate ORCID

Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Andalas, Kota Padang, Provinsi Sumatera Barat, Indonesia

Ferdinant Nuru, STIE Bukit Zaitun Sorong,
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi, STIE Bukit Zaitun Sorong, Kota Sorong, Provinsi Papua Barat Daya, Indonesia

Dudi Yudhakusuma, Universitas Langlangbuana
Google Scholar ResearchGate ORCID

Program Studi Ilmu Komunikasi, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Langlangbuana, Kota Bandung, Provinsi Jawa Barat, Indonesia

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