Oktavia, Indri
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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT FEE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Oktavia, Indri; Ningsih, Desrini
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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Abstract

Financial statements become an important part of a company that cannot be eliminated, because the for that the company must present financial statements properly and in accordance with accounting rules. Generally companies that have go public use the services of an Auditor external which results in an Audit fee that must be paid by the company. The amount of audit fees paid by companies varies each year. Some factors that can affect audit fees include company size, profitability, complexity and type of company ownership. Audit fee is a fee paid by the company to the auditor for services, time and energy services that have been issued for the examination of financial statements to be presented correctly. The company was conducted at banking companies listed on the Indonesian stock exchange in the 2014-2018 period. The sample collection method used is purposive sampling which is chosen based on certain criteria and researchers' considerations. The analysis method used in this study is multiple linear regression analysis using SPSS version 22. The results of this study indicate that company size has a significant effect on audit fee, while profitability, complexity and type of ownership have no significant effect on audit fee.
Efektifitas Sleep Hygiene Terhadap Kualitas Tidur Remaja Oktavia, Indri; Pratama, Mario
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Tidur merupakan bagian dari kebutuhan fisiologis yang penting bagi tubuh manusia. Bagi seorang remaja yang memiliki aktivitas melelahkan baik di sekolah maupun aktivitas lain, tidur sangat penting sehingga menjadi solusi terbaik. Gangguan tidur yang dialami remaja merupakan dampak dari perilaku Sleep hygiene yang buruk. Program tentang Sleep hygiene perlu dilakukan untuk meningkatkan kualitas tidur remaja. Penelitian ini bertujuan untuk mengetahui efektifitas Sleep hygiene terhadap kualitas tidur pada remaja. Desain penelitian ini One group pretest-posttest design dengan subjek penelitian 10 orang. Instrumen penelitian memakai skala Pittsburgh Sleep Quality Index (PSQI) berbentuk skala likert. Bentuk analisis data penelitian ini adalah uji Paried sampel t-Test. Dari hasil penelitian didapatkan nilai sig(2-tailed) adalah 0.00. < 0.05 artinya Ho ditolak dan Ha diterima sehingga diperoleh hasil adanya efektifitas Sleep hygiene terhadap kualitas tidur remaja.