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Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas Dan Solvabilitas Terhadap Audit Delay Pada Perusahaan LQ-45 Yang Terdaftar Di Bursa Efek Indonesia Sartika, Alda Dewi; Sebayang, Minda Muliana Br; Retnawati, Retnawati
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 3, No 1 (2024): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v3i1.4131

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, umur perusahaan, profitabilitas dan solvabilitas terhadap audit delay pada perusahaan LQ-45 yang terdaftar di BEI pada tahun 2017-2022. Metode pemilihan sampel dalam penelitian ini dilakukan dengan menggunakan purposive sampling.  Dari 32 perusahaan yang terdaftar secara berturut-turut di Bursa Efek Indonesia mulai periode penelitian tahun 2017-2022, hanya sebanyak 12 perusahaan yang mengalami laba pada periode 2017 – 2022, sehingga sampel penelitian ini yaitu 12 perusahaan yaitu : ANTM, ASII, BBCA, BBNI, BBRI, BMRI, INDF, KLBF, PGAS, PTPP, TLKM dan UNVR. Variabel bebas dalam penelitian ini adalah ukuran perusahaan (X1), umur prusahaan (X2), ROA (X3) dan DER (X4), sedangkan varibel terikat adalah audit delay. Analisis data menggunakan analisis regresi logistik (logistic regression). Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh singifikan terhadap audit delay. Umur perusahaan berpengaruh signifikan terhadap audit delay. Profitabilitas (ROA) perusahaan berpengaruh signifikan terhadap audit delay.  Solvabilitas (DER) perusahaan berpengaruh signifikan terhadap audit delay. Ukuran perusahaan, umur perusahaan, profitabilitas (ROA) dan solvabilitas (DER) secara simultan berpengaruh signifikan terhadap audit delay pada perusahaan LQ-45 yang terdaftar di BEI pada tahun 2017-2022.
Mothers' Knowledge about Exclusive Breastfeeding Increases Self Efficacy in Breastfeeding to Mothers Post Sectio Caesarea Hamranani, Sri Sat Titi; Retnawati, Retnawati; Handayani, Sri; Permatasari, Devi
Indonesian Journal of Global Health Research Vol 6 No S6 (2024): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v6iS6.4787

Abstract

Breastfeeding is important interaction between mother and baby. Many mother have experience breastfeeding problems due to lack of knowledge and effect on the mother's psychology. Self-efficacy is one of the factors that influences the psychological level. Purpose to determine the relationship between the level of knowledge about breastfeeding and the level of self-efficacy in breastfeeding mothers after giving birth by caesarean section (SC). This research was conducted cross-sectionally on post-SC mothers at Wonosari Regional Hospital in August – October 2023 with accidental sampling method. Self-efficacy assessment was carried out using the Breastfeeding Self-Efficacy Scale-Short Form (BSES-SF). Assessment of the level of knowledge of breast milk is carried out by assessing four components, namely the understanding, composition, benefits and impact of exclusive breast milk by breastfeeding mothers. Bivariate analysis in this study used statistical tests with the Kendall Tau B test with a p value <0.05 indicating significant results. A total of 58 post-SC pregnant women took part in this study. The average age of respondents was 29.45 ± 6.506 years with an average gestational age of 38.98 ± 0.805 weeks. The majority of respondents had junior high school education (43.1%), were multiparous (58.6%), and did not work (74.1%). As many as 87.9% of respondents had good knowledge with 81% of respondents having a high level of self-efficacy. Kendall Tau analysis obtained a true P value of 0.001 with p < 0.05 with a strength of relationship of 0.435. There is knowledge about breastfeeding increased of self-efficacy in post-SC mothers at Wonosari Regional Hospital.