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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi dan Keuangan Jurnal Seni dan Pembelajaran Informasi dan Promosi Kesehatan Innovative: Journal Of Social Science Research Jurnal Manajemen dan Ekonomi Kreatif International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Tonggak Pendidikan Dasar : Jurnal Kajian Teori dan Hasil Pendidikan Dasar Saber: Jurnal Teknik Informatika, Sains dan Ilmu Komunikasi Biomedika Diophantine Journal of Mathematics and Its Applications SEMINAR TEKNOLOGI MAJALENGKA (STIMA)
Putri Indriyani
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Psychometric Properties of the College Student Subjective Well-Being Questionnaire among Students of the Faculty of Da’wah and Communication at UIN Alauddin Makassar: Uji Validitas dan Reliabilitas Instrumen Kesejahtraan Subjektif pada Mahasiswa Fakultas Dakwah dan Komunikasi UIN Alauddin Makassar Kurniati, Yessy; Khalil Fahmi, Muhammad; Dirham, Nurazizan; Fitriani, Nabila; Indriyani, Putri
Infomasi dan Promosi Kesehatan Vol 5 No 1 (2026): Informasi dan Promosi Kesehatan
Publisher : Sahabat Publikasi Kuu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58439/ipk.v5i1.466

Abstract

Introduction Students’ subjective well-being is an important indicator of mental health and academic functioning in higher education. Measuring subjective well-being requires valid and reliable instruments to ensure that the results obtained are accurate and trustworthy. This study aims to examine the validity and reliability of the College Student Subjective Well-Being Questionnaire (CSSWQ) among students of the Faculty of Da’wah and Communication at UIN Alauddin Makassar. Methods This study employed a quantitative approach with a descriptive design. The research population consisted of all active students of the Faculty of Da’wah and Communication at UIN Alauddin Makassar. The sample included 36 respondents selected using a purposive sampling technique. Data were collected through an online survey. Data analysis included validity testing using item–total correlation and reliability testing using Cronbach’s Alpha coefficient with the assistance of SPSS software. Results The results showed that all 16 items of the CSSWQ instrument were valid, as each item had a calculated correlation coefficient (r-value) greater than the critical r-value (0.3202). The reliability test yielded a Cronbach’s Alpha value of 0.854, indicating high reliability. These findings demonstrate that the CSSWQ instrument has good internal consistency. Conclusion The CSSWQ instrument is proven to be valid and reliable for measuring the subjective well-being of students at the Faculty of Da’wah and Communication, UIN Alauddin Makassar. This instrument can be used as an accurate measurement tool to support the monitoring of students’ psychosocial conditions and as a basis for planning mental health promotion programs in higher education settings.
HOW DO FIRM CHARACTERISTICS INFLUENCE GOING-CONCERN OPINIONS? UNRAVELING THE MEDIATED-MODERATED PATHWAYS THROUGH AUDIT QUALITY AND FIRM SIZE Mohamad Zulman Hakim; Dinda Amelia Az Zahra; Dwi Fitriyani; Putri Indriyani; Ratu Jaisy Aulia Arifudin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.789

Abstract

This study examines the influence of profitability, liquidity, audit fees, previous year's audit opinion, and debt to equity ratio on going concern audit opinions, with audit quality as a mediating variable and company size as a moderating variable in industrial sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research employs a quantitative explanatory approach using panel data regression analysis with the Random Effect Model (REM). The sample consists of 88 industrial sector companies selected through purposive sampling, yielding 88 observations. The results indicate that only previous year's audit opinion has a significant positive effect on going concern audit opinions, suggesting the persistence of business continuity risks. Profitability, liquidity, audit fees, and debt to equity ratio do not have significant effects. The moderation analysis reveals that company size moderates the relationship between previous year's audit opinion and going concern audit opinions, weakening the effect in larger companies. However, company size does not moderate the effects of profitability, liquidity, audit fees, and debt to equity ratio. The mediation analysis shows that audit quality does not significantly mediate any of the relationships between independent variables and going concern audit opinions. These findings highlight that previous year's audit opinion is the most influential factor in determining going concern audit opinions, emphasizing the importance of historical audit information in auditors' decision-making processes. The study contributes to the understanding of going concern audit opinions by developing an integrative model that incorporates both financial and non-financial factors.
Co-Authors Ade Wahyuni, Zahra Anisa Nuraulia Bahari, Muhammad F. Cindy Novia Arianty Nazib Dinda Amelia Az Zahra Dirham, Nurazizan Dwi Fitriyani Eka Saputra, Yusuf FITRI RAHMAWATI Fitriani, Nabila Himayati, Ade I. A. I Wayan Mustika Ida Adviany Kartikasari, Irma Khalil Fahmi, Muhammad Kurniati, Yessy Laily Irfana, Laily Milwarni, Milwarni Misfi Laili Rohmi Mohamad Zulman Hakim MUHAMMAD FUAD Nabela, Uli Navia Istiqomah Nurma Yuliyanasari, Nurma Nurul Anisa Rubila Putri Utami, Tiara Ranti Melasari Ratu Jaisy Aulia Arifudin Reno, Sri Rini Agustin Muda Shintia Nurazizah Sinta Rahmawati Siti Cholilah Sopiyanti Suhendri Suryani Suryani Tomi Hendra Treshyadewi Nurjanah Yusril Al Mukri