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All Journal JAGROS : Jurnal Agroteknologi dan Sains (Journal of Agrotechnology Science) Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy
Novianty, Fitri
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Immunology & microbiology

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PENGARUH KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN: Pada Perusahaan Badan Usaha Milik Negara (BUMN) Periode 2021-2024 Novianty, Fitri; Kusuma, Tiara; Muslim, Ade
Brainy: Jurnal Riset Mahasiswa Vol 6 No 1 (2025): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v6i1.134

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh komite audit dan ukuran perusahaan terhadap keakuratan laporan keuangan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2021 dan 2024. Penelitian kuantitatif menggunakan metodologi deskriptif-verifikatif. Pengambilan sampel secara purposif digunakan untuk memilih 76 observasi dari 19 perusahaan BUMN sebagai sampel. Temuan analisis menunjukkan bahwa, sementara ukuran perusahaan memiliki dampak negatif dan substansial terhadap integritas laporan keuangan, komite audit tidak memiliki dampak yang nyata terhadapnya. Pengujian simultan menunjukkan bahwa integritas laporan keuangan dipengaruhi secara signifikan oleh kedua faktor independen secara bersamaan. Hanya 15,1% dari variabilitas integritas laporan keuangan dapat dijelaskan oleh variabel independen, menurut nilai koefisien determinasi (R2) sebesar 0,151.
Analisis Pengaruh Media PTC (Kentang, Tomat, dan Air Kelapa) terhadap Pertumbuhan Eksplan Jagung Manis Novianty, Fitri; Nurmalasari, Intan Rohma
JAGROS : Jurnal Agroteknologi dan Sains (Journal of Agrotechnology Science) Vol 9 No 2 (2025): JAGROS : Jurnal Agroteknologi dan Sains (Journal of Agrotechnology Science)
Publisher : Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jagros.v9i2.42027

Abstract

This study aims to assess the effect of a combination of tissue culture media based on natural organic materials (potato, tomato, and coconut water) with sweet corn extract on the growth of sweet corn explants in vitro. The combination of sweet corn extract concentration (0, 50, and 100 g/L) and organic matter (0, 50, and 100 mL/L) was tested using a factorial completely randomized design (CRD) with three replications. The parameters observed included the time to grow adventitious buds, the percentage of adventitious buds, and the number of adventitious buds. The results showed that the combination of media did not significantly affect all parameters, but the combination of 100 g/L sweet corn extract with 100 mL/L organic matter tended to give better results, such as faster shoot growth time (18.25 HST). Independently, 100 g/L sweet corn extract gave a real effect on the highest percentage of adventitious shoot growth of 93%. This is due to the content of natural growth regulators, especially cytokinins, which encourage shoot growth. This study supports the potential use of natural organic materials as a tissue culture medium that is more environmentally friendly and economical, and shows the opportunity to develop sustainable tissue culture techniques based on local materials
Co-Authors Intan Rohma Nurmalasari Kusuma, Tiara Muslim, Ade