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All Journal International Journal of Economic Research and Financial Accounting Journal of Public Health Science (JoPHS)
Echa Salsabilla
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Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Nursing Public Health Veterinary

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The Effect of Liability and ROE on Audit Delay in Listed Energy Sector Companies on the Indonesia Stock Exchange 2021-2023 Fista Lindu Aprilia; Sherly Indah Kania; Echa Salsabilla; Marshanda Marshanda; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.289

Abstract

This study examines the impact of capital structure components, namely liabilities and equity, on the duration of audit delay in energy sector entities listed on the IDX during 2021-2023. Using quantitative methodology with multiple linear regression techniques, this study sets DER as a proxy for liabilities and ROE as a proxy for equity, while audit delay is measured nominally as the dependent variable. The research findings revealed a positive and significant effect of equity on audit delay with a coefficient value of 0.127 (sig. 0.025), while liabilities showed a significant negative effect with a coefficient of -0.050 (sig. 0.004). Simultaneous testing resulted in an F count of 13,386 with a significance of 0.000, proving that the two independent variables jointly affect audit delay. The research model is able to explain 55.3% of the variation in audit delay, as indicated by the Adjusted R Square value, with the remaining 44.7% explained by variables outside the model. Based on these results, this study recommends the importance of optimizing the capital structure of energy companies through efficient equity management and appropriate liability control to optimize audit completion time in the context of dynamic economic development.
LITERATURE REVIEW: POTENSI TANAMAN OBAT SEBAGAI FITOTERAPI PADA GANGGUAN SALURAN CERNA Chan, Putri Mayani; Fauziah Rahma Indah Sari; Hilwa Dwi Darma; Echa Salsabilla
Journal of Public Health Science Vol. 3 No. 1 (2026): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jophs.v3i1.3483

Abstract

Gangguan saluran cerna merupakan salah satu masalah kesehatan yang paling sering terjadi di masyarakat, mulai dari dispepsia, diare, konstipasi, hingga sindrom iritasi usus. Terapi konvensional sering digunakan, namun dalam jangka panjang dapat menimbulkan efek samping. Oleh karena itu, fitoterapi berbasis tanaman obat menjadi alternatif yang semakin banyak dikaji karena dianggap lebih aman dan memiliki potensi farmakologis yang luas. Penelitian ini bertujuan untuk mengkaji secara sistematis potensi tanaman obat sebagai fitoterapi pada gangguan saluran cerna berdasarkan bukti ilmiah terkini. Metode yang digunakan adalah literature review dengan menelusuri artikel ilmiah nasional dan internasional yang dipublikasikan dalam lima tahun terakhir melalui basis data ilmiah. Hasil kajian menunjukkan bahwa beberapa tanaman obat seperti jahe (Zingiber officinale), kunyit (Curcuma longa), daun jambu biji (Psidium guajava), lidah buaya (Aloe vera), dan peppermint (Mentha piperita) memiliki aktivitas farmakologis yang relevan, antara lain sebagai antiinflamasi, antispasmodik, antidiare, gastroprotektif, dan prebiotik. Senyawa bioaktif seperti flavonoid, alkaloid, tanin, dan minyak atsiri berperan penting dalam mekanisme kerja tersebut. Kesimpulan dari kajian ini menunjukkan bahwa tanaman obat berpotensi besar untuk dikembangkan sebagai fitoterapi gangguan saluran cerna, namun masih diperlukan penelitian lanjutan berupa uji klinik terstandar untuk memastikan keamanan, efektivitas, dan dosis yang tepat. Keywords: fitoterapi, tanaman obat, gangguan saluran cerna, gastrointestinal, obat tradisional
Co-Authors Chan, Putri Mayani Fauziah Rahma Indah Sari Fista Lindu Aprilia Hilwa Dwi Darma Marshanda Marshanda Meigia Nidya Sari Sherly Indah Kania