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Determinants of Audit Quality in Companies That Conduct Initial Public Offerings: Determinan Kualitas Audit Pada Perusahaan Yang Melakukan Initial Public Offering Tania, Dinda; Tarmizi , M. Irfan; Adrian , Muhammad
Journal of Accounting Science Vol. 7 No. 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1666

Abstract

This research aims to investigate factors that affect quality control, including audit period, auditor reputation, accounting firm size, and audit fees. The population of this study consisted of 54 companies that participated in the Initial Public Offering (IPO) and were listed on the Indonesia Stock Exchange (IDX) in 2021. The sample was taken using the purposive sampling method to obtain a sample of 42 companies. This study uses quantitative data analysis techniques. SPSS version 20 is used for statistical analysis in data analysis. From the results of this study, audit tenure, Public Accounting Firm size, and audit fees do not affect audit quality; partial research confirms that auditor reputation significantly impacts audit quality. The results of this study can be used as a reference for auditors to improve audit quality for companies conducting IPO.
Pengaruh Diorama Pemindaian Kode Batang terhadap Keterampilan Proyek Siswa dalam Pembelajaran Sains untuk Siswa Kelas IV di Sanggar Belajar Kepong Malaysia Tania, Dinda; Nasution, Ismail Saleh
Jurnal Gentala Pendidikan Dasar Vol. 11 No. 1 (2026): Jurnal Gentala Pendidikan Dasar
Publisher : Department of Primary School Teacher Education, Faculty of Teacher Training and Education, Jambi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/gentala.v11i1.52035

Abstract

Technology in elementary schools is increasingly needed to provide an interesting, meaningful, and modern learning experience. This research examines how integrating barcode scanning with diorama media influences the project skills of fourth-grade students at SB Kepong, Malaysia. Diorama media combined with barcode scans is designed to provide fast and interactive access to additional information, so that students can explore the material in more depth. A quasi-experimental quantitative design with a pretest and posttest control format was applied in this study. The research involved nine fourth-grade students who were organized into two groups. The experimental group learned through diorama media integrated with barcode scanning, while the control group participated in conventional classroom learning. Data collection was carried out using observation sheets to measure students’ project skills and questionnaires to capture students’ learning responses. The findings revealed that the mean pretest score was 20.2%, which later increased to 46% in the posttest. The Wilcoxon Signed-Rank Test yielded a significance value of 0.007, which is below 0.05, indicating a significant difference between the pretest and posttest scores. These results suggest that the use of Barcode Scan Diorama as a learning medium significantly enhances students’ interest in science at the Muhammadiyah Kepong Malaysia Guidance Center.