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All Journal These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan Jurnal Administrasi Kantor
Wisnu Zakaria
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Kemampuan Ukuran Perusahaan Memoderasi Determinasi Audit Delay Wisnu Zakaria; Sri Ayem; Anita Primastiwi
JURNAL ADMINISTRASI KANTOR Vol 9 No 1 (2021): Jurnal Administrasi Kantor
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.919 KB) | DOI: 10.51211/jak.v9i1.1620

Abstract

Abstrak: Penelitian ini bertujuan untuk menemukan bukti mengenai pengaruh leverage, complexity of operational, dan kualitas audit terhadap audit delay. Penelitian ini juga menguji apakah ukuran perusahaan dapat memperkuat atau memperlemah pengaruh leverage, complexity of oprasional, dan kualitas audit terhadap audit delay. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016-2019. Jumlah perusahaan manufaktur yang dijadikan sampel penelitian adalah 41 perusahaan dengan pengamatan selama 4 tahun. Penelitian ini berdasarkan purposive sampling. Total sampel penelitian ini adalah 164 laporan keuangan. Pengujian hipotesis dalam penelitian ini menggunakan teknik analisis regresi berganda dan MRA (Moderated Regression Analysis). Hasil penelitian ini menunjukan bahwa leverage berpengaruh terhadap audit delay. Complexity of operational dan kualitas audit tidak berpengaruh terhadap audit delay. Penelitian ini tidak menemukan bukti bahwa interaksi antara leverage dengan ukuran perusahaan berpengaruh terhadap audit delay sama halnya dengan interaksi antara complexity of oprasional dengan ukuran perusahaan terhadap audit delay. Penelitian ini menemukan bukti mengenai interaksi antara kualitas audit dengan ukuran perusahaan berpengaruh terhadap audit delay. Kata Kunci: leverage, complexity of oprasional, kualitas audit, audit delay, ukuran perusahaan Abstract: This study aims to find evidence regarding the effect of leverage, operational complexity, and audit quality on audit delay. This study also examines whether firm size can strengthen or weaken the effect of leverage, operational complexity, and audit quality on audit delay. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The number of manufacturing companies that are used as research samples are 41 companies with 4 years of observation. This research is based on purposive sampling. The total sample of this study is 164 financial statements. Hypothesis testing in this study used multiple regression analysis techniques and MRA (Moderated Regression Analysis). The results of this study indicate that leverage has an effect on audit delay. Operational complexity and audit quality have no effect on audit delay. This study finds no evidence that the interaction between leverage and company size affects audit delay as well as the interaction between operational complexity and company size on audit delay. This study found evidence regarding the interaction between audit quality and company size on audit delay. Keywords: leverage, complexity of oprasional, audit quality, audit delay, company size
The Influence of Self-Efficacy on Mathematical Understanding Ability in Elementary School Students Wisnu Zakaria; Turmudi
International Conference on Elementary Education Vol. 5 No. 1 (2023): Proceeding The 5th International Conference in Elementary Education
Publisher : Elementary Education Study Program School of Postgraduate Studies Universitas Pendidikan Indonesia in collaboration with UPI PRESS

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Abstract

The discovery of students who feel anxious, doubtful, and do not have confidence in learning mathematics has an impact on the low component of affection and also student achievement, the importance of Self-Efficacy is the trigger for this research. The purpose of this research is to determine the phenomenon of the influence and linkage of Self-Efficacy on the mathematical ability of elementary school students. This type of research is pre-experimental research with one-shot case study design. Data analysis using a mix of quantitative and qualitative analysis methods. Data retrieval techniques are taken with test techniques to measure mathematical understanding ability and non-test techniques such as filling out questionnaires and interviews. The results of this research were shown from inferential correlation and linear regression tests and concluded that: (1) self-efficacy has a significant relationship with students' mathematical understanding ability; (2) self-efficacy positively affects students' mathematical understanding ability; and (3) The findings show that students' self-efficacy is still low, as well as their learning outcomes, the trigger for low self-efficacy is thought to be due to the socio-cultural and economic background of students, aggravated by learning styles in schools that do not pay attention to the realm of student affection.
The Effect of the Mastery Learning Model on Learning Outcomes and Collaboration Skills Elementary School Students Roni Wahyu Wandani; Sutisna Permana; Wisnu Zakaria; Wahyu Sopandi
International Conference on Elementary Education Vol. 5 No. 1 (2023): Proceeding The 5th International Conference in Elementary Education
Publisher : Elementary Education Study Program School of Postgraduate Studies Universitas Pendidikan Indonesia in collaboration with UPI PRESS

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Abstract

This study examines the effect of using mastery learning models on learning outcomes and collaboration skills of fifth-grade elementary school students. This quantitative study used the pre-experimental method with a one-group pretest-posttest design. This research involved 11 elementary school students from a school in Subang Regency. The research data were obtained using instruments in the form of multiple choice test sheets and descriptions given before and after treatment and collaboration skills observation sheets. Data analysis used descriptive statistics and inferential statistics, namely the normality test, homogeneity test and hypothesis testing paired sample t-test. From the research results, it is known that the t-test tcount is 21.133 > ttable 1.812. From these results, it can be seen that applying the mastery learning model has a significant influence on student learning outcomes. Acquisition of student collaboration skills obtained, starting from the criteria of being entirely collaborative to very collaborative. Then the use of mastery learning models affects student learning outcomes and student collaboration skills.
Co-Authors Anita Primastiwi Roni Wahyu Wandani Sri Ayem Sutisna Permana Turmudi Wahyu Sopandi