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Determinan Audit Delay pada Perusahaan Sektor Perbankan di Indonesia Annisa, Rizky; Praditha, Riza
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.596

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi audit delay perusahaan perbankan di Indonesia. Faktor-faktor yang digunakan adalah ukuran perusahaan, leverage, dan reputasi auditor. Penelitian ini menggunakan pendekatan kuantitatif melalui analisis regresi linear berganda pada 204 data perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama tahun pengamatan 2018-2023. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif terhadap audit delay sedangkan leverage justru memberikan pengaruh positif terhadap audit delay. Berbeda pada reputasi auditor yang terbukti tidak memberikan pengaruh signifikan terhadap audit delay perusahaan perbankan di Indonesia.
The Influence of Dance Learning on The Development of Self-Confidence in Children Aged 5-6 Years at RA Khairu Ummah, Purwodadi Village, Sunggal District, Deli Serdang Regency, Academic Year 2022/2023 Annisa, Rizky; Damanik, Suri Handayani
International Journal of Applied and Advanced Multidisciplinary Research Vol. 1 No. 2 (2023): October 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijaamr.v1i2.629

Abstract

The study aimed to explain that there was a significant effect of learning dance on the self-confidence of children aged 5-6 years at RA Khairu Ummah Sunggal for the 2022/2023 Academic Year. The type of research used in this research is quantitative research using experimental methods. The results of the hypothesis test, "Independent Sample Test" in the Equal variances section are assumed to know the Sig value. (2-tailed) is 0.000 < 0.05 meaning that Ho is rejected and Ha is accepted. Also, the consulted tcount obtained is greater than ttable, namely 2.00 < 6,761 > 2.65. Thus it can be concluded that there is a significant difference between the average results of increasing the confidence of children aged 5-6 years at RA Kairu Ummah in the creative dance learning group (experiments) and traditional dance learning groups (control).