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PENGARUH UKURAN KAP, FINANCIAL DISTRESS, AUDIT FEE, PERGANTIAN MANAJAMEN, DAN BACKGROUND KOMITE AUDIT TERHADAP AUDITOR SWITCHING Fauziah, Nadila; Zakaria, Adam; Gurendrawati, Etty
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.251

Abstract

This study aims to examine whether there is an effect of KAP size, financial distress, audit fees, management changes, and audit committee background on auditor switching. The population in this study are companies in the infrastructure, utilities and transportation sectors. The number of samples in this study were 41 companies. The sampling technique used purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. Methods of data analysis using logistic regression analysis with SPSS version 20. The results of this study provide empirical evidence that partially the independent variable financial distress has a positive effect on auditor switching. Meanwhile, the variables of KAP size, audit fees, management turnover, and audit committee background have no effect on auditor switching. Simultaneously the independent variables of KAP size, financial distress, audit fees, management changes, and audit committee background have no effect on auditor switching
PASIEN PROLANIS HIPERTENSI TIDAK TERKONTROL DI WILAYAH KERJA PUSKESMAS KEBUN HANDIL TAHUN 2022 Fauziah, Nadila; Jammin, Maria Inge; Darmawan, Armaidi
Scientific Of Environmental Health and Diseases (e-SEHAD) Vol. 3 No. 1 (2023): Electronic Journal Scientific of Environmental Health And Diseases
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/esehad.v3i2.27652

Abstract

ABSTRACTBackground: Hypertension is one of the top 10 causes of death and remains a major challenge inIndonesia. The World Health Organization (WHO) estimates that currently the prevalence ofhypertension globally is 22% of the total world population. Of these patients, only less than a fifth makeefforts to control their blood pressure. At Kebun Handil Community Health Center, based on data takenfrom P-Care from January to May 2023, it was found that the average number of hypertensive patientsregistered as Prolanis members was 1180 patients but of these, only 1.81% were under control fromthe target of 5% or an average of only 22 people under control.Method: This final project is based on data found at the health center. After the data collection processis complete, the data is processed using SPSS and analyzed using the problem solving cycle method.The cycle starts from problem identification by brainstorming, after collecting several problems thatexist in the low coverage of controlled hypertension in prolanis patients at the Kebun Handil HealthCenter, then the problem is confirmed with primary or secondary data.Conclusion: The low coverage of controlled hypertension in prolanis patients at the Kebun HandilCommunity Health Center is due to the low compliance of hypertension prolanis patients in taking theirmedication so that problem solving is carried out in the form of creating an attractive and innovativeposyandu.Keywords: Hypertension, ProlanisAB