ABSTRAKSI
NICKY HANDAYANI 20207777
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPARAN WAKTU
PELAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG
TERDAFTAR DI BURSA EFEK INDONESIA.
PI, Jurusan Akuntansi, Fakultas Ekonomi, Universitas Gunadarma, 2010.
Kata Kunci : Laporan Keuangan, Umur Perusahaan, Profitabilitas, Ukuran Perusahaan.
(viii+44+Lampiran)
Salah satu peran penting untuk mengetahui optimalnya sebuah kinerja dalam
perusahaan atau pun pemerintah adalah laporan keuangan. Dengan adanya laporan keuangan,
menghasilkan informasi yang akan digunakan oleh para pengguna laporan keuangan baik
internal maupun pihak publik dalam pengambilan keputusan. Laporan keuangan merupakan
sebuah alat penting pengukuran sumber daya secara ekonomi dan informasi yang disediakan
dalam laporan keuangan dijadikan acuan untuk menghadapi tantangan prospek ke depan.
Intensitas informasi yang dihasilkan dalam memenuhi nilai informasi harus mempunyai
kualitas yang tinggi untuk memenuhi kepuasan bagi pemakai.
Untuk menghasilkan kualitas informasi yang baik, maka laporan keuangan di tuntut
untuk akurat serta penilaian dalam ketepatan waktu pun perlu diperhitungkan. Ketersediaan
informasi pada saat dibutuhkan merupakan kemampuan untuk mempengaruhi membuat
perbedaan dalam keputusan. Semakin lama Umur perusahaan dapat diketahui dari kapan
perusahaan tersebut mulai berdiri sendiri. Siklus hidup perusahaan secara signifikan
mempunyai tujuan jangka panjang, yaitu dapat menghasilkan laba finansial dan
meningkatkan kinerja perusahaan. Faktor lainnya adalah Profitabilitas merupakan
keberhasilan perusahaan dalam mencapai target untuk menghasilkan keuntungan atau tingkat
kemampuan perusahaan dalam menghasilkan profit. Profitabilitas sering digunakan untuk
mengukur kinerja manajemen perusahaan. Selain ituUkuran Perusahaan dapat
memperlihatkan seberapa banyak informasi yang terkandung didalamnya. ini juga
mencerminkan kesadaran manajemen perusahaan tentang pentingnya informasi yang handal
untuk pihak eksternal perusahaan maupun internal perusahaan.
Tujuan dari penelitian ini adalah untuk menperoleh bukti empiris bahwa faktor-faktor
dari masing-masing perusahaan pertambangan yang terdaftar di BEI seperti umur perusahaan,
profitabilitas, dan ukuran perusahaan berpengaruh terhadap ketepatan waktu pelaporan
keuangan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama
periode 2009-2007. Kesimpulan dari penelitian ini umur perusahaan, profitabilitas, dan
ukuran perusahaan secara signifikan tidak mempengaruhi ketepatan waktu pelaporan
keuangan ke publik.
DAFTAR PUSTAKA (1991-2007)
Jumat, 27 Agustus 2010
Minggu, 01 Agustus 2010
Jai Ho
I got (I got) shivers (shivers),
When you touch away,
I'll make you hot,
Get what you got,
I'll make you wanna say (Jai Ho)
I got (I got) fever (fever),
Running like a fire,
For you I will go all the way,
I wanna take you higher (Jai Ho)
I keep it steady uh-steady,
That's how I do it.
This beat is heavy, so heavy,
You gonna feel it.
Jai Ho
You are the reason that I breathe,
Jai Ho
You are the reason that I still believe,
Jai Ho
You are my destiny,
Jai Ho! Oh-oh-oh-oh!
Jai Ho
No there is nothing that can stop us,
Jai Ho
Nothing can ever come between us,
Jai Ho
So come and dance with me,
Jai Ho! (oohh)
Catch me, catch me, catch me, c'mon, catch me,
I want you now,
I know you can save me, you can save me,
I need you now.
I am yours forever, yes, forever,
I will follow,
Anywhere in anyway,
Never gonna let go.
Jai Ho
Jai Ho
Escape (escape) away (away),
I'll take you to a place,
This fantasy of you and me,
I'll never lose my chance. (Jai Ho)
Yeaahhhh
Jai Ho
Yeaahhhh
I can (I can) feel you (feel you),
Rushing through my veins,
There's an ocean in my heart,
I will never be the same. (Jai Ho)
Just keep it burnin', yeah baby,
Just keep it comin',
You're gonna find out baby,
I'm one in a million.
Jai Ho
You are the reason that I breathe,
Jai Ho
You are the reason that I still believe,
Jai Ho
You are my destiny,
Jai Ho! Oh-oh-oh-oh!
Jai Ho
No there is nothing that can stop us,
Jai Ho
Nothing can ever come between us,
Jai Ho
So come and dance with me,
Jai Ho! (oohh)
Catch me, catch me, catch me, c'mon, catch me,
I want you now,
I know you can save me, you can save me,
I need you now.
I am yours forever, yes, forever,
I will follow,
Anywhere in anyway,
Never gonna let go.
Jai Ho!
I need you,
Gonna make it,
Jai Ho!
I'm ready,
So take it!
Jai Ho
You are the reason that I breathe,
Jai Ho
You are the reason that I still believe,
Jai Ho
You are my destiny,
Jai Ho! Oh-oh-oh-oh!
Jai Ho
No there is nothing that can stop us,
Jai Ho
Nothing can ever come between us,
Jai Ho
So come and dance with me,
Jai Ho! (oohh)
Jai Ho!
Baila baila!
Jai Ho!
When you touch away,
I'll make you hot,
Get what you got,
I'll make you wanna say (Jai Ho)
I got (I got) fever (fever),
Running like a fire,
For you I will go all the way,
I wanna take you higher (Jai Ho)
I keep it steady uh-steady,
That's how I do it.
This beat is heavy, so heavy,
You gonna feel it.
Jai Ho
You are the reason that I breathe,
Jai Ho
You are the reason that I still believe,
Jai Ho
You are my destiny,
Jai Ho! Oh-oh-oh-oh!
Jai Ho
No there is nothing that can stop us,
Jai Ho
Nothing can ever come between us,
Jai Ho
So come and dance with me,
Jai Ho! (oohh)
Catch me, catch me, catch me, c'mon, catch me,
I want you now,
I know you can save me, you can save me,
I need you now.
I am yours forever, yes, forever,
I will follow,
Anywhere in anyway,
Never gonna let go.
Jai Ho
Jai Ho
Escape (escape) away (away),
I'll take you to a place,
This fantasy of you and me,
I'll never lose my chance. (Jai Ho)
Yeaahhhh
Jai Ho
Yeaahhhh
I can (I can) feel you (feel you),
Rushing through my veins,
There's an ocean in my heart,
I will never be the same. (Jai Ho)
Just keep it burnin', yeah baby,
Just keep it comin',
You're gonna find out baby,
I'm one in a million.
Jai Ho
You are the reason that I breathe,
Jai Ho
You are the reason that I still believe,
Jai Ho
You are my destiny,
Jai Ho! Oh-oh-oh-oh!
Jai Ho
No there is nothing that can stop us,
Jai Ho
Nothing can ever come between us,
Jai Ho
So come and dance with me,
Jai Ho! (oohh)
Catch me, catch me, catch me, c'mon, catch me,
I want you now,
I know you can save me, you can save me,
I need you now.
I am yours forever, yes, forever,
I will follow,
Anywhere in anyway,
Never gonna let go.
Jai Ho!
I need you,
Gonna make it,
Jai Ho!
I'm ready,
So take it!
Jai Ho
You are the reason that I breathe,
Jai Ho
You are the reason that I still believe,
Jai Ho
You are my destiny,
Jai Ho! Oh-oh-oh-oh!
Jai Ho
No there is nothing that can stop us,
Jai Ho
Nothing can ever come between us,
Jai Ho
So come and dance with me,
Jai Ho! (oohh)
Jai Ho!
Baila baila!
Jai Ho!
MAD - Neyo
Oooo oooo oooo
Oooo oooo ummm
She's staring at me, I'm sitting wondering what she's thinking
Ummm Nobody's talking, cause' talking just turns into screaming (Oooo)
And now yes I'm yelling over her, she yelling over me,
all that that means is neither of us are listening,
and what's even worse, that we don't even remember why we're fighting
It's all for nothing (fighting for)
nothing, (crying for)
nothing, (oohh)
When we won't let it go for nothing, (come back for)
nothing,
it should be nothing
to a love like what we got oh baby
I know sometimes it's gonna rain,
But baby can we make up now
cause' I can't sleep through the pain (can't sleep through the pain)
girl I don't want to go to bed, mad at you
and I don't want you to go to bed, mad at me
no I don't want to go to bed mad at you
and I don't want you to go to bed, mad at me (oh noo)
Umm
and it gets me upset girl when you're constantly accusing
(asking questions like you already know)
hey we're fighting this war when both of us are losing
(this ain't the way that love is supposed to go, what happened to working it out?)
We fall into this place where you ain't backing down, and I ain't backing down,
so what the hell do we do now?
It's all for nothing (fighting for)
nothing, (crying for)
nothing... (oohh)
When we won't let it go for nothing,
nothing,
it should be nothing
to a love like what we got oh baby
I know sometimes it's gonna rain,
But baby can we make up now
cause' I can't sleep through the pain (can't sleep through the pain)
girl I don't want to go to bed mad at you
and I don't want you to go to bed, mad at me
no I don't want to go to bed mad at you
and I don't want you to go to bed, mad at me (oh noo)
Oh baby this love ain't gone be perfect, (perfect perfect oh no)
And just how good it's gonna be
We can fuss and we can fight long as everything is alright between us before we go to sleep...
Baby we're gonna be...
Yah.... Baby....
ohhhh....ohhhh
I know sometimes it's gonna rain,
But baby can we make up now
cause' I can't sleep through the pain (can't sleep through the pain)
girl I don't want to go to bed mad at you
and I don't want you to go to bed, mad at me
no I don't want to go to bed mad at you
and I don't want you to go to bed, mad at me (oh noo, nooo, noo)
She's staring at me, I'm sitting wondering what she's thinking
Ummm Nobody's talking, cause' talking just turns into screaming (Oooo)
And now yes I'm yelling over her, she yelling over me,
all that that means is neither of us are listening,
and what's even worse, that we don't even remember why we're fighting
It's all for nothing (fighting for)
nothing, (crying for)
nothing, (oohh)
When we won't let it go for nothing, (come back for)
nothing,
it should be nothing
to a love like what we got oh baby
I know sometimes it's gonna rain,
But baby can we make up now
cause' I can't sleep through the pain (can't sleep through the pain)
girl I don't want to go to bed, mad at you
and I don't want you to go to bed, mad at me
no I don't want to go to bed mad at you
and I don't want you to go to bed, mad at me (oh noo)
Umm
and it gets me upset girl when you're constantly accusing
(asking questions like you already know)
hey we're fighting this war when both of us are losing
(this ain't the way that love is supposed to go, what happened to working it out?)
We fall into this place where you ain't backing down, and I ain't backing down,
so what the hell do we do now?
It's all for nothing (fighting for)
nothing, (crying for)
nothing... (oohh)
When we won't let it go for nothing,
nothing,
it should be nothing
to a love like what we got oh baby
I know sometimes it's gonna rain,
But baby can we make up now
cause' I can't sleep through the pain (can't sleep through the pain)
girl I don't want to go to bed mad at you
and I don't want you to go to bed, mad at me
no I don't want to go to bed mad at you
and I don't want you to go to bed, mad at me (oh noo)
Oh baby this love ain't gone be perfect, (perfect perfect oh no)
And just how good it's gonna be
We can fuss and we can fight long as everything is alright between us before we go to sleep...
Baby we're gonna be...
Yah.... Baby....
ohhhh....ohhhh
I know sometimes it's gonna rain,
But baby can we make up now
cause' I can't sleep through the pain (can't sleep through the pain)
girl I don't want to go to bed mad at you
and I don't want you to go to bed, mad at me
no I don't want to go to bed mad at you
and I don't want you to go to bed, mad at me (oh noo, nooo, noo)
LoVe GaMe
Let's have some fun,
This beat is sick
I wanna take a ride on your disco stick
Let's have some fun,
This beat is sick
I wanna take a ride on your disco stick
I wanna kiss you
But if I do then I might miss you babe
It's complicated and stupid
Got my ass squeezed my sexy cupid
Guess he wants to play,
Wants to play
A love game
A love game
Hold me and love me
Just want touch you for a minute
Maybe three seconds is enough for my heart to quit it.
Let's have some fun,
This beat is sick
I wanna take a ride on your disco stick
Don't think too much just bust that kick
I wanna take a ride on your disco stick
Let's play a love game,
Play a love game
Do you want love or you want fame?
Are you in the game?
Dans le love game?
Let's play a love game,
Play a love game
Do you want love or you want fame?
Are you in the game?
Dans le love game?
I'm on a mission,
And it involves some heavy touchin' yeah.
You've indicated your interest,
I'm educated in sex yes.
And now I want it bad,
Want it bad.
A love game,
A love game.
Hold me and love me.
Just want to touch you for a minute.
Maybe three seconds is enough for my heart to quit.
Let's have some fun,
This beat is sick
I wanna take a ride on your disco stick
Don't think too much just bust that kick
I wanna take a ride on your disco stick
Let's play a love game,
Play a love game
Do you want love or you want fame?
Are you in the game?
Dans le love game?
Let's play a love game,
Play a love game
Do you want love or you want fame?
Are you in the game?
Dans le love game?
I can see you staring there from across the block with a smile on your mouth and your hand on your huh
The story of us it always starts the same with a boy and a girl and a huh and a game!
And a game
And a game
And a game
A love game!
Let's play a love game,
Play a love game
Do you want love or you want fame?
Are you in the game?
Dans le love game?
Let's play a love game,
Play a love game
Do you want love or you want fame?
Are you in the game?
Dans le love game?
Let's play a love game,
Play a love game
Do you want love or you want fame?
Are you in the game?
Dans le love game?
Let's play a love game,
Play a love game
Do you want love or you want fame?
Are you in the game?
Dans le love game?
This beat is sick
I wanna take a ride on your disco stick
Let's have some fun,
This beat is sick
I wanna take a ride on your disco stick
I wanna kiss you
But if I do then I might miss you babe
It's complicated and stupid
Got my ass squeezed my sexy cupid
Guess he wants to play,
Wants to play
A love game
A love game
Hold me and love me
Just want touch you for a minute
Maybe three seconds is enough for my heart to quit it.
Let's have some fun,
This beat is sick
I wanna take a ride on your disco stick
Don't think too much just bust that kick
I wanna take a ride on your disco stick
Let's play a love game,
Play a love game
Do you want love or you want fame?
Are you in the game?
Dans le love game?
Let's play a love game,
Play a love game
Do you want love or you want fame?
Are you in the game?
Dans le love game?
I'm on a mission,
And it involves some heavy touchin' yeah.
You've indicated your interest,
I'm educated in sex yes.
And now I want it bad,
Want it bad.
A love game,
A love game.
Hold me and love me.
Just want to touch you for a minute.
Maybe three seconds is enough for my heart to quit.
Let's have some fun,
This beat is sick
I wanna take a ride on your disco stick
Don't think too much just bust that kick
I wanna take a ride on your disco stick
Let's play a love game,
Play a love game
Do you want love or you want fame?
Are you in the game?
Dans le love game?
Let's play a love game,
Play a love game
Do you want love or you want fame?
Are you in the game?
Dans le love game?
I can see you staring there from across the block with a smile on your mouth and your hand on your huh
The story of us it always starts the same with a boy and a girl and a huh and a game!
And a game
And a game
And a game
A love game!
Let's play a love game,
Play a love game
Do you want love or you want fame?
Are you in the game?
Dans le love game?
Let's play a love game,
Play a love game
Do you want love or you want fame?
Are you in the game?
Dans le love game?
Let's play a love game,
Play a love game
Do you want love or you want fame?
Are you in the game?
Dans le love game?
Let's play a love game,
Play a love game
Do you want love or you want fame?
Are you in the game?
Dans le love game?
Video Phone
Shawty, what yo name is?
Uh uhhh
Them hustlas keep on talkin'
Uh uhhh
The like the way I'm walking
Uh uhhh
You saying that you want B?
So press record and let you film me
On your video phone
Make a cameo
Tape me on your video phone
I can handle you
Watch me on your video phone
On your video, video
If you want me you can watch me on your video phone
I love how you approach me
Fresh white, with your pants hangin' grown-man low
Everything you sayin' soundin' good to me
No need to convince me anymore
Swag up, its bright
One blade, its tight
And I smell your cologne in the air
Baby, you doin' something right
You just cancelled every other man here
You say you like my bag and the color of my nails
You can see that I got it goin' on
I wanna make sure you remember me
So I'ma leave my number on your video phone
Uh uhhh
I got no time for frontin'
Uh uhhh
I know just what I'm wantin
Uh uhhh
If its gonna be you and me?
When I call they better see me on your video screen
Uh uhhh
Them hustlas keep on talkin'
Uh uhhh
The like the way I'm walking
Uh uhhh
You saying that you want B?
So press record and let you film me
On your video phone
Make a cameo
Tape me on your video phone
I can handle you
Watch me on your video phone
On your video, video
If you want me you can watch me on your video phone
You a cutie
You should let me put you in my movies
Do shoot into a star of your own hit song
We can shoot the video right here on my cellphone
I never seen a smile so pretty
I need to know I'll always have you wit' me
So take your picture on my video phone
You can pick your own song
And you could be the only one....
I know you like that
Turn you into a star? I got it like that
Like that, baby don't fight it
Cause when I miss your call I hit you right back
On my video phone
Uh uhhh
Them hustlas keep on talkin'
Uh uhhh
The like the way I'm walking
Uh uhhh
You saying that you want B?
So press record and let you film me
On your video phone
Make a cameo
Tape me on your video phone
I can handle you
Watch me on your video phone
On your video, video
If you want me you can watch me on your video phone
You know them G's they be hollerin'
'Specially them hot ones
Brooklyn, Atlanta, Houston to New Orleans
When they see me they be like, "Yo, B, let me call you!"
You breakin' my focus, boy
You cute and you ballin'
You like it when I shake it?
Shawty on a mission, what yo name is?
What? You want me naked?
If you liking this position you can tape it
On your video phone
Uh uhhh
Hustla keep on talkin'
Uh uhhh
You like the way its popping?
Uh uhhh
You saying that you want B?
Press record, baby film me
On your video phone
Make a cameo
Tape me on your video phone
I can handle you
Watch me on your video phone
On your video, video
If you want me you can watch me on your video phone
Uh uhhh
Them hustlas keep on talkin'
Uh uhhh
The like the way I'm walking
Uh uhhh
You saying that you want B?
So press record and let you film me
On your video phone
Make a cameo
Tape me on your video phone
I can handle you
Watch me on your video phone
On your video, video
If you want me you can watch me on your video phone
I love how you approach me
Fresh white, with your pants hangin' grown-man low
Everything you sayin' soundin' good to me
No need to convince me anymore
Swag up, its bright
One blade, its tight
And I smell your cologne in the air
Baby, you doin' something right
You just cancelled every other man here
You say you like my bag and the color of my nails
You can see that I got it goin' on
I wanna make sure you remember me
So I'ma leave my number on your video phone
Uh uhhh
I got no time for frontin'
Uh uhhh
I know just what I'm wantin
Uh uhhh
If its gonna be you and me?
When I call they better see me on your video screen
Uh uhhh
Them hustlas keep on talkin'
Uh uhhh
The like the way I'm walking
Uh uhhh
You saying that you want B?
So press record and let you film me
On your video phone
Make a cameo
Tape me on your video phone
I can handle you
Watch me on your video phone
On your video, video
If you want me you can watch me on your video phone
You a cutie
You should let me put you in my movies
Do shoot into a star of your own hit song
We can shoot the video right here on my cellphone
I never seen a smile so pretty
I need to know I'll always have you wit' me
So take your picture on my video phone
You can pick your own song
And you could be the only one....
I know you like that
Turn you into a star? I got it like that
Like that, baby don't fight it
Cause when I miss your call I hit you right back
On my video phone
Uh uhhh
Them hustlas keep on talkin'
Uh uhhh
The like the way I'm walking
Uh uhhh
You saying that you want B?
So press record and let you film me
On your video phone
Make a cameo
Tape me on your video phone
I can handle you
Watch me on your video phone
On your video, video
If you want me you can watch me on your video phone
You know them G's they be hollerin'
'Specially them hot ones
Brooklyn, Atlanta, Houston to New Orleans
When they see me they be like, "Yo, B, let me call you!"
You breakin' my focus, boy
You cute and you ballin'
You like it when I shake it?
Shawty on a mission, what yo name is?
What? You want me naked?
If you liking this position you can tape it
On your video phone
Uh uhhh
Hustla keep on talkin'
Uh uhhh
You like the way its popping?
Uh uhhh
You saying that you want B?
Press record, baby film me
On your video phone
Make a cameo
Tape me on your video phone
I can handle you
Watch me on your video phone
On your video, video
If you want me you can watch me on your video phone
Adikku yang tidurnya sering tak lelap,
Malam ini rebahkanlah badanmu yang letih itu, dan serahkanlah yang tak bisa kau kerjakan kepada Tuhan.
Janganlah berserah, tapi masih mengkhawatirkan yang sudah kau serahkan kepada-Nya.
...
Kapankah Tuhan akan seutuhnya kau percayai, jika engkau tak henti mengatur apa yang akan dilakukan oleh-Nya?
Bisikkanlah
Tuhan ... tidurkanlah kekasih-Mu yang letih ini.
Amien.
Mario Teguh
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