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All Journal BULLET : Jurnal Multidisiplin Ilmu Vitalitas Medis : Jurnal Kesehatan Dan Kedokteran JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Muhammad Fachruddin Arrozi
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health

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Compliance Model For Completeness Of Filling In Medical Records By Professional Care Providers (PPA) With Motivation As An Intervening Variable Ratih Ariyanti Pratika; Duta Liana; Muhammad Fachruddin Arrozi
Vitalitas Medis : Jurnal Kesehatan dan Kedokteran Vol. 1 No. 3 (2024): Juli : Vitalitas Medis : Jurnal Kesehatan dan Kedokteran
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/vimed.v1i3.510

Abstract

Hospitals establish Minimum Service Standards (SPM) for medical records, specifically emphasizing the requirement for completeness in filling out medical records within 24 hours of service completion and achieving a 100% completeness standard for informed consent after receiving clear information. This study aims to develop a compliance model for Professional Care Providers (PPA) in filling out medical records, incorporating motivation as an intervening variable based on knowledge and attitude variables among inpatients at Cilincing Hospital. The sampling method employed is saturated sampling, with a total sample size of approximately 82 respondents. Path Analysis is utilized for data analysis, employing AMOS software. The research findings indicate a significant influence of knowledge, attitudes, and motivation of Professional Care Providers (PPA) on the overall compliance with the completeness of medical record filling, both collectively and individually. Moreover, the study reveals a significant impact of knowledge and attitudes on the motivation of Professional Caregivers (PPA). Additionally, motivation, acting as an intervening variable, demonstrates its ability to mediate the influence of knowledge and attitudes of Professional Care Providers (PPA) on compliance with the completeness of medical record filling.
MODEL AUDIT GOING CONCERN UNTUK KELANGSUNGAN HIDUP PERUSAHAAN Novi Astuti; Muhammad Fachruddin Arrozi
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.306

Abstract

This research aims to determine the effect of profitability, liquidity and company growth as moderating variables on going concern audit opinions on property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this study was 88 companies in the property and real estate sector listed on the Indonesia Stock Exchange in 2020-2022. The method used was a purposive sampling method so that a sample of 53 companies was obtained and 159 observations were obtained which were determined according to predetermined criteria. The type of data used is secondary data in the form of financial reports sourced from the website www.idx.co.id. Data analysis in this study used logistic regression analysis and the Moderate Regression Analysis (MRA) test which was processed in software in the SPSS version 25 application. The results of this research indicate that profitability, liquidity and company growth simultaneously influence going concern audit opinion. Partially, profitability and liquidity have a significant negative effect on going concern audit opinion, and company growth does not have a significant effect on going concern audit opinion. Company growth cannot moderate the relationship between profitability and liquidity on going concern audit opinion.
Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Audit Delay (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia 2016-2021) Endi Yana Saputra; Muhammad Fachruddin Arrozi
BULLET : Jurnal Multidisiplin Ilmu Vol. 2 No. 2 (2023): BULLET : Jurnal Multidisiplin Ilmu
Publisher : CV. Multi Kreasi Media

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Abstract

This study aims to analyze the Effect of Company Size, Profitability, and Leverage on Audit Delays in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 Period. Company size is proxied by ln total sales, profitability is measured by Return On Assets (ROA) measured by EBIT (Earning Before Interest and Tax) divided by total assets, leverage is measured by Debt To Equity Ratio where debt is divided by equity, and audit delay is measured by Audit report date divided by financial statement date. The method used is purposive sampling. The number of samples used in this study were 12 food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The type of data is secondary data sourced from financial reports and annual reports. The data analysis method used is multiple linear regression analysis. Hypothesis testing results indicate that simultaneous Company Size, Profitability, and Leverage significantly influence Audit Delay. Partially, company size do not have a significant effect on audit delays. While partially Profitability and Laverage has a significant effect on Audit Delay.
Co-Authors Duta Liana Endi Yana Saputra Novi Astuti Ratih Ariyanti Pratika