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All Journal Jurnal Zarah SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Friska Silitonga
Alumni Program Studi Kehutanan, Fakultas Pertanian, Universitas Sumatera Utara Jl. Tri Dharma Ujung No. 1 Kampus USU Medan 20155
Humanities Chemistry Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice

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ANALISIS SOLVABILITAS, UKURAN PERUSAHAAN, OPINI AUDIT, TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN YANG TERDAFTAR DI BEI Silitonga, Friska; Br.Purba , Neni Marlina
SCIENTIA JOURNAL Vol 4 No 7 (2022): Volume 4 Nomor 7 2022
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to determine the effect of solvency, firm size, audit opinion, on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange in the last 5 years, 2016-2020. The population in this study are all manufacturing companies in the goods and consumption sector listed on the Indonesia Stock Exchange in the last 5 years, 2016-2020. This study uses a technique in determining the sample, namely the perposive sampling technique. There are 28 companies as samples and 140 data to be processed. The data collection method was obtained by the documentation method from the information on the financial statements of companies listed on the Indonesia Stock Exchange. While the data analysis method is descriptive statistical method, classical assumption test, and multiple linear regression analysis. The results of the T test analysis prove that Solvency has a negative effect on Audit Report lag, Company Size has a negative effect on Audit Report Lag, audit Opinion has no effect on audit report lag. Simultaneously the effect of Solvency, Firm Size and Audit Opinion on the audit Report Lag has a significant value on the audit Report Lag.
PENENTUAN LOGAM Pb PADA AIR LAUT BEKAS TAMBANG BAUKSIT MENGGUNAKAN METODE VOLTAMETRI STRIPPING ADSORPTIF-CALCONCARBOXYLIC ACID Pardi, Hilfi; Silitonga, Friska; Fitriyah, Dina; Ramdhani, Eka
Jurnal Zarah Vol. 10 No. 2 (2022): October, 2022
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/zarah.v10i2.4924

Abstract

Metode elektroanalitik sederhana dan sensitif dikembangkan untuk penentuan timbal dengan metoda voltametri stripping adsorptif (VSAD) dengan adanya Calconcarboxylic Acid (CCA). Kompleks Pb-CCA terakumulasi pada permukaan elektroda drop merkuri gantung (HMDE) dan arus puncak diukur dengan metoda VSAD. Kompleks berkurang pada -0,46 V dan arus puncak meningkat ketika konsentrasi rendah CCA ditambahkan ke larutan sampel. Variabel eksperimen pH, konsentrasi CCA; waktu akumulasi (tacc); potensial akumulasi (Eacc), serta potensi gangguan, diselidiki. Di bawah kondisi yang dioptimalkan (pH 3,4; CCA: 0,6 mol/L; tacc: 60 detik; Eacc: 0,35 V; konsentrasi buffer 40 mmol), arus puncak sebanding dengan konsentrasi Pb(II) selama 0,05–100 µg/L, dengan batas deteksi 0,01 µg/L. Simpangan baku relatif untuk larutan yang mengandung 10,0 µg/L larutan Pb(II) adalah 0,5% untuk sepuluh pengujian berturut-turut. Metode ini divalidasi dengan menentukan Pb(II) dalam air laut bekas tambang bauksit yang dibandingkan dengan metoda Spektrofotometri Serapan Atom (AAS). Akhirnya, metode VSAD berhasil diterapkan pada penentuan Pb(II) dalam air laut bekas tambang bauksit.
Co-Authors Br.Purba , Neni Marlina DINA FITRIYAH Hilfi Pardi Ramdhani, Eka