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All Journal Indonesian Journal of Global Health research Jurnal Akuntansi AKUNESA
Anggrainy, Dian
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Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Nursing Public Health

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The Influence Financial Distress, Profitability , Company Size and Tax Incentives on Conservatism Accounting in Listed Transportation Sector Companies at BEI Period 2020-2022 " Anggrainy, Dian; Alliyah, Siti
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p173-182

Abstract

Accounting conservatism ensures that companies respond carefully to inherent uncertainties and handle internal uncertainties and risks in the business environment appropriately. This study aims to examine the effect of financial distress, profitability, company size and tax incentives on accounting conservatism in transportation sector companies for the period 2020-2022. In this study, accounting conservatism as the dependent variable while financial distress, profitability, company size and tax incentives as independent variables. The population used is all transportation sector companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period. The data collection technique applied is purposive sampling, which is in accordance with the research criteria. The research sample consisted of 24 which resulted in 72 observations. Data analysis was carried out by multiple linear regression after first being tested with classical assumptions to ensure the data met the best linear unbiased estimate (BLUE) requirements. The results showed that financial distress and profitability have a significant positive effect on accounting conservatism, company size has a significant negative effect on accounting conservatism and tax incentives have an insignificant negative effect on accounting conservatism."
The Relationship Between Blood Glucose Levels and Sleep Quality in Patients with Diabetes Mellitus Anggrainy, Dian; Imam, Sentot; Ellina, Agusta Dian
Indonesian Journal of Global Health Research Vol 7 No 2 (2025): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v7i2.5681

Abstract

IGD patients’ dissatisfaction can occur if the service received does not meet patients’ expectations. Communication style and response time from medical and non-medical personnel are factors that can affect patients’ satisfaction. Objective: The objectives of this study are: 1) to determine the response time carried out by all officers in the Emergency Installation (IGD) at the Tugu Koja Regional General Hospital (RSUD) North Jakarta. 2) to determine the classification of response time of all officers in the Emergency Installation (IGD) at the RSUD Tugu Koja North Jakarta. 3) to find out the correlation of response time and patients’ satisfaction level in IGD at RSUD Tugu Koja North Jakarta. 4) to find out the communication style or method of all officers in IGD at RSUD North Jakarta. 5) to find out the correlation of the communication style of all officers in IGD and patients’ satisfaction level at RSUD Tugu Koja North Jakarta. Method: The subjects for this research are 175 IGD patients at RSUD Tugu Koja, North Jakarta. The sampling technique used is simple random sampling. The data collection method used is a questionnaire method aimed at IGD patients and medical and non-medical personnel. The validity test shows that all questionnaire items (Statements 1–4) have a sig. (2-tailed) value < 0.05, confirming their validity. The reliability test yields a Cronbach’s Alpha of 1.000, indicating excellent consistency. The data analysis technique used is Rank Spearman correlation. Results; Based on the results of the Spearman Rank test, it is found that there is a correlation between Response Time (X1) and Patients’ Satisfaction Level (Y). This is known from the sig. (2- tailed) value of 0.000 less than 0.05. However, Communication Style (X2) has no correlation with Patients’ Satisfaction Level (Y). This is known from the sig. (2-tailed) value of 0.222 which is more than 0.005. Conclusion: The study concludes that Response Time (X1) is significantly correlated with Patients' Satisfaction Level (Y), while Communication Style (X2) is not.
Co-Authors Agusta Dian Ellina Sentot Imam Siti Alliyah