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Pengaruh Karakteristik Perusahaan dan Komite Audit Terhadap Audit Report Lag Reny; Tanujaya, Kennardi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.666 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.876

Abstract

The effect of company characteristics and audit committee toward audit report lag is the purpose of this study. Period difference between company close book date and audit report publish date is measurement for this dependent variable. Company characteristics are measured by company size, income and leverage. The audit committee is measured by audit committee expertise, audit committee tenure, audit committee overlap, audit committee independence, audit committee size and audit committee meetings. The research object used is the companies listed on the IDX as of 2016 to 2020 with the company's annual report as a source of research data. Purposive sampling method in data collection is applied. The total data sampled were 520 companies with 1,564 data studied. The results of this study found that company size, audit opinion, income and tenure of the audit committee had a significant positive effect on audit report lag. Meanwhile, the variables of KAP size, leverage, audit committee expertise, audit committee overlap, audit committee independence, audit committee size and audit committee meeting have no significant effect on audit report lag.
The Relationship Between Knowledge And Attitude Of Adolescents About Genital Hygiene During Menstruation: HUBUNGAN PENGETAHUAN DENGAN SIKAP REMAJA TENTANG KEBERSIHAN ALAT KELAMIN PADA SAAT MENSTRUASI Dwi Y, Annisa; Gita, Irma; Risdianti, Helza; Devi; Rahma; M, Tri; Reny; Yanti, Tisna; Suryaman, Ratih; Hari, Fitria
Jurnal Penelitian Keperawatan Kontemporer Vol 5 No 1 (2025): Januari 2025
Publisher : Program Studi S1 Ilmu Keperawatan dan Ners IKBIS Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59894/jpkk.v5i1.924

Abstract

Background: Puberty in women usually occurs between the ages of 13 to 16 years. This period is characterized by female reproductive organs that show drastic changes, because there is already growth of ovarian primordial follicles that secrete hormonal estrogen, which is the most important hormone in women. The release of this hormone fosters secondary sex signs, one of which is the occurrence of blood discharge called menstruation. Objective: To determine the relationship between knowledge and attitude of adolescents about genital hygiene during menstruation. Methods: This study is a correlational analytic with a cross sectional approach. The population in this study were 158 people, the number of samples in this study amounted to 44 respondents with Random Sampling technique. The results of the study were tested with the Kendall tau statistical test with a significance of α = <0.05 with the SPSS 25 program. The research instrument used a knowledge questionnaire and an attitude questionnaire. This research was conducted at SMK Teknomedika Plus Bogor Regency. Results: The results of the Kendall tau test with an error rate (α) = 0.05, obtained a p value = 0.000. This means that Ha is accepted and H0 is rejected. Conclusion: There is a significant relationship between knowledge and attitude of adolescent girls towards genital hygiene during menstruation at SMK Teknomedika Plus Bogor Regency.