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Pengaruh Kompetensi, Integritas dan Independensi terhadap Opini Audit dengan Fee Audit sebagai Variabel Moderasii(Studii KasusiKantoriAkuntaniPubliki DiiKotaiMedan) Nur Zahra; Kersna Minan; Ruswan Nurmadi
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to determine the effect of competence, integrity and independence on audit opinion with audit fees as a moderating variable at a public accounting firm in Medan. In this study using a saturated sampling method (census), which is a sampling method when all members of the population are sampled. The use of saturated sampling is because the entire population, namely 87 auditor samples, is the research sample. Of the 87 auditors at public accountants in the city of Medan, 47 samples were obtained that could be used as research data. The data used in this study is primary data in the form of a questionnaire using questions stated on a Likert scale of 1 to 5. The results of this study indicate that the competence and integrity variables have a significant effect on audit opinions at public accounting firms in Medan. Meanwhile, independence has no significant effect on audit opinion at a public accounting firm in Medan. Audit fees can moderate the ieffect iof competence iand iintegrity ion iaudit iopinions iat ipublic iaccounting ifirms iin Medan. iMeanwhile, ithe iaudit ifee icannot imoderate ithe iinfluence iof independence ion iaudit iopinion iin ithe icity iof iMedan.
PENGARUH POLA ASUH ORANG TUA TERHADAP PERKEMBANGAN KOGNITIF ANAK SEKOLAH DASAR Anggi Ni’matu Maulana; Fauzan Gardapati V. R; Nur Zahra; Winanti Nur Afwani; Septiani Arlinda; Atikah Mumpuni
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10 No. 02 Juni 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.27222

Abstract

ABSTRACTThis study aims to identify variations in parental parenting styles and analyzetheir effects on the cognitive development of elementary school children. Theresearch employed observation and interviews with families havingelementary school-aged children as subjects. Data were analyzeddescriptively to examine the relationship between parenting styles andchildren's cognitive abilities in understanding school lessons. The resultsshowed that the authoritative parenting style with active learningaccompaniment positively influenced children's cognitive development, whilepermissive and authoritarian styles had less favorable impacts. This studyemphasizes the crucial role of parents in supporting their children's learningprocess to achieve optimal academic success.Keywords: parenting style, cognitive development, elementary schoolchildren. ABSTRAKPenelitian ini bertujuan untuk mengidentifikasi variasi pola asuh orang tuadan menganalisis pengaruhnya terhadap perkembangan kognitif anak usiasekolah dasar. Metode yang digunakan adalah observasi dan wawancaraterhadap beberapa keluarga dengan anak sekolah dasar sebagai subjekpenelitian. Data dianalisis secara deskriptif untuk melihat keterkaitan polaasuh dengan kemampuan kognitif anak dalam memahami pelajaran disekolah. Hasil penelitian menunjukkan bahwa pola asuh autoritatif denganpendampingan belajar aktif memberikan pengaruh positif terhadapperkembangan kognitif anak, sedangkan pola asuh permisif dan otoriterberdampak kurang baik. Penelitian ini menegaskan pentingnya peran orangtua dalam mendukung proses belajar anak demi keberhasilan akademikyang optimal.Kata Kunci: pola asuh, perkembangan kognitif, anak sekolah dasar.