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All Journal An-Nahdlah: Jurnal Pendidikan Islam Jurnal Akuntan Publik
Linda Kartika
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Religion Economics, Econometrics & Finance Education

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Pengaruh Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Sektor Consumer Non-Cyclicals Tahun 2020-2022 Margareth Srinauli; Grace Priscilla; Linda Kartika; Trinandari Prasetya Nugrahanti
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2436

Abstract

One of the causes of delays in the publication of financial reports is the process of completing audits by accountants which takes quite a long time, which is called audit delay. Company size is one of several elements that can influence audit delay. The purpose of this study is to investigate how firm size affects audit delay. Using secondary data from the websites www.idx.co.id and the official websites of the companies, the research method used is descriptive statistical analysis, classical assumption test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple regression analysis, determination coefficient test, significant F model test, and the significance test of independent variables (T-test). Purposive sampling was utilized to determine the sample size, which came out to be 207 in the non-cyclical consumer business sector company listed on the Indonesia Stock Exchange for the 2020–2022 period. The study's findings show that the audit delay is significantly impacted negatively by the company's size. The implication is that there is a significant influence of company size on audit delay.
PENGARUH PENERAPAN METODE TIME GAMES TOURNAMENT (TGT) TERHADAP PENINGKATAN HASIL BELAJAR PESERTA DIDIK PADA MATERI INFAK DAN SEDEKAH DI KELAS V SD IT ULUL ALBAB JATI AGUNG LAMPUNG SELATAN Linda Kartika; Arizal Eka Putra; Muhammad Sholihin
An-Nahdlah: Jurnal Pendidikan Islam Vol 3 No 3 (2024): Januari-April
Publisher : Institut Agama Islam Hamzanwadi NW Lombok Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51806/an-nahdlah.v3i3.91

Abstract

The purpose of this research is to investigate the influence of the Time Games Tournament (TGT) method on improving students' learning outcomes and their response towards the TGT method. The methodology employed in this study is a quantitative true experimental design, utilizing data collection techniques such as pre-tests and post-tests, as well as a student response questionnaire. Sample selection was conducted using random sampling techniques, with data analysis including Shapiro-Wilk normality tests, hypothesis testing using paired t-tests, and N-Gain analysis. The results of the study indicate that the TGT method significantly enhances students' learning outcomes, as evidenced by the normal distribution of the data. The paired sample t-test yielded a significance value of 0.000 < 0.05, indicating a substantial impact of the TGT method on students' learning outcomes. Additionally, the N-Gain results showed a mean value of 57.6%, suggesting a satisfactory level of effectiveness for instructional purposes. Regarding students' responses to the TGT method, 83% expressed their interest, stating they are "Interested" in using the TGT method for learning purposes. This indicates a positive reception of the method among the student population involved in the study.
Co-Authors Arizal Eka Putra Grace Priscilla Margareth Srinauli Muhammad Sholihin Trinandari Prasetya Nugrahanti