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Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Larasati, Alda; Kencana, Dwi Tirta; Sihono, Shiwi Angelica Cindiyasari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1946

Abstract

This research aims to determine the influence of company size, profitability, company age, and audit opinion on financial reporting time criteria. This research is a quantitative descriptive study that aims to assess the performance of a food and beverage sub-sector company listed on the IDX. The timeliness of financial reporting is measured using company size, profitability, company age, and audit opinion. The object of this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used in the collection was a purposive sampling method with data collection techniques in the form of documentation, based on established criteria, a sample of 37 companies was obtained. The research period used is 2020-2022. , the operational definition of the variable is divided into two variables, namely the independent variable and the dependent variable using panel data analysis techniques using Eviews version 10 software. The research results show that the variables company size, profitability, and company age have a negative effect, and audit opinion has a positive effect on financial reporting time performance.
Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Larasati, Alda; Kencana, Dwi Tirta; Sihono, Shiwi Angelica Cindiyasari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1946

Abstract

This research aims to determine the influence of company size, profitability, company age, and audit opinion on financial reporting time criteria. This research is a quantitative descriptive study that aims to assess the performance of a food and beverage sub-sector company listed on the IDX. The timeliness of financial reporting is measured using company size, profitability, company age, and audit opinion. The object of this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used in the collection was a purposive sampling method with data collection techniques in the form of documentation, based on established criteria, a sample of 37 companies was obtained. The research period used is 2020-2022. , the operational definition of the variable is divided into two variables, namely the independent variable and the dependent variable using panel data analysis techniques using Eviews version 10 software. The research results show that the variables company size, profitability, and company age have a negative effect, and audit opinion has a positive effect on financial reporting time performance.
Persentase Lemak Tubuh Berhubungan Dengan Siklus Menstruasi Pada Mahasiswi Angkatan 2022 Fakultas Kedokteran Universitas Muhammadiyah Sumatera Utara Akbar, Aidil; Larasati, Alda; Sinaga, Rahmanita; Asfur, Robitah
JURNAL PANDU HUSADA Vol 7, No 3 (2026)
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jph.v7i3.28907

Abstract

Abstrak : Siklus menstruasi yang tidak teratur merupakan salah satu masalah kesehatan reproduksi pada wanita usia reproduktif yang berkaitan dengan ketidakseimbangan hormon. Persentase lemak tubuh berperan sebagai faktor penting karena jaringan adiposa berfungsi sebagai organ endokrin yang memengaruhi regulasi hormon reproduksi. Penelitian ini bertujaun untuk mengetahui hubungan Persentase lemak tubuh dengan siklus menstruasi pada mahasiswi angkatan 2022 Fakultas Kedokteran Universitas Muhammadiyah Sumatera Utara . Penelitian ini menggunakan desain deskriptif analitik dengan pendekatan cross-sectional dan melibatkan 127 responden yang dipilih menggunakan teknik purposive sampling. Persentase lemak tubuh diukur menggunakan metode Relative Fat Mass (RFM), sedangkan data siklus menstruasi diperoleh melalui kuesioner daring. Analisis data dilakukan secara univariat dan bivariat menggunakan uji chi-square dengan tingkat signifikansi p0,05. Hasil penelitian menunjukkan bahwa sebagian besar responden memiliki persentase lemak tubuh tidak normal (63%) dan mengalami siklus menstruasi tidak teratur (59,8%). Analisis bivariat menunjukkan terdapat hubungan yang signifikan antara persentase lemak tubuh dan siklus menstruasi (p=0,000). Dapat disimpulkan bahwa persentase lemak tubuh berhubungan secara signifikan dengan siklus menstruasi pada mahasiswi.