OPINI AUDIT SEBAGAI PEMODERASI PENGARUH INTELLECTUAL CAPITAL, PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PROPERTI, REAL ESTATE DAN KONTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2014-

This study aims to determine the effect of intellectual capital, profitability, and leverage on firm value that is moderated by audit opinions on property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2014-2017. Exogenous variables in this study are intellectual capital, profitability and leverage. Endogenous variables in this study are company values, and moderation variables in this study are audit opinions. The data analysis technique used in this study is Partial Least Square (PLS). The results of this study indicate that intellectual capital, profitability and leverage have no effect on company value, and audit opinion has a significant effect on firm value, but audit opinion does not moderate the effect of intellectual capital, profitability and leverage on firm valueThis study aims to determine the effect of intellectual capital, profitability, and leverage on firm value that is moderated by audit opinions on property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2014-2017. Exogenous variables in this study are intellectual capital, profitability and leverage. Endogenous variables in this study are company values, and moderation variables in this study are audit opinions. The data analysis technique used in this study is Partial Least Square (PLS). The results of this study indicate that intellectual capital, profitability and leverage have no effect on company value, and audit opinion has a significant effect on firm value, but audit opinion does not moderate the effect of intellectual capital, profitability and leverage on firm valu

MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR TEKSTIL DAN GARMENT YANG TERDAFTAR DI BEI

The prospect of the textile and garment sector in Indonesia is predicted to continue to decline since the last few years. The purpose of this study is to predict financial difficulties in textile and garment sector companies listed on the Indonesia Stock Exchange in 2016-2018. The independent variables used in this study are Current Ratio, Enterprise Risk Management, and Labor Costs. The Financial Distress model used in this study is the Altman Z score. This research data was obtained from the Indonesia Stock Exchange for the period 2016-2018. The sample used in this study were 12 textile and garment sector companies with saturated sampling method. The analysis technique used in this research is panel data regression. The results showed that the Current Ratio had a positive and significant effect on predicting Financial Distress, the proportion of Enterprise Risk Management had no significant effect on predicting Financial Distress, and Labor Costs had a significant negative effect on predicting Financial Distress.The prospect of the textile and garment sector in Indonesia is predicted to continue to decline since the last few years. The purpose of this study is to predict financial difficulties in textile and garment sector companies listed on the Indonesia Stock Exchange in 2016-2018. The independent variables used in this study are Current Ratio, Enterprise Risk Management, and Labor Costs. The Financial Distress model used in this study is the Altman Z score. This research data was obtained from the Indonesia Stock Exchange for the period 2016-2018. The sample used in this study were 12 textile and garment sector companies with saturated sampling method. The analysis technique used in this research is panel data regression. The results showed that the Current Ratio had a positive and significant effect on predicting Financial Distress, the proportion of Enterprise Risk Management had no significant effect on predicting Financial Distress, and Labor Costs had a significant negative effect on predicting Financial Distress

Perbedaan status gizi, kesegaran jasmani, dan kualitas hidup anak sekolah di pedesaan dan perkotaan The comparison of nutritional status, physical fi tness and quality of life of urban and rural school children

Background: The differences in geographic, sosioeconomic and lifestyle between children in rural and urban areas infl uence their nutritional status. The urban children tended to be less active. The evidence suggested that physical activity improves cardiorespiratory fi tness and mental health in young people but study that compare those indicators among rural and urban children was scarce. Objective: To compare the nutritional status, physical fi tness, and quality of life between elementary school children in rural and urban areas. Methods: A cross-sectional study was conducted at Semarang (urban) and Mlonggo (rural) Central Java in 2009. Inclusion criteria was school children aged 9-11 years and had no physical disability. Body composition was measured by Bioelectrical Impedance Analysis, physical activity by Global Physical Activity Questionnaire (GPAQ), physical fi tness by 20-m shuttle run test and quality of life by Pediatrics Quality of Life Questionnaire (PedQoL 4.0). The differences between nutritional status and physical activity were assessed by Chi Square test, while the differences between physical fi tness and quality of life were tested by independent t test (

Perbedaan status gizi, kesegaran jasmani, dan kualitas hidup anak sekolah di pedesaan dan perkotaan

Background: The differences in geographic, sosioeconomic and lifestyle between children in rural and urban areas infl uence their nutritional status. The urban children tended to be less active. The evidence suggested that physical activity improves cardiorespiratory fi tness and mental health in young people but study that compare those indicators among rural and urban children was scarce.Objective: To compare the nutritional status, physical fi tness, and quality of life between elementary school children in rural and urban areas.Method: A cross-sectional study was conducted at Semarang (urban) and Mlonggo (rural) Central Java in 2009. Inclusion criteria was school children aged 9-11 years and had no physical disability. Body composition was measured by Bioelectrical Impedance Analysis, physical activity by Global Physical Activity Questionnaire (GPAQ), physical fi tness by 20-m shuttle run test and quality of life by Pediatrics Quality of Life Questionnaire (PedQoL 4.0). The differences between nutritional status and physical activity were assessed by Chi Square test, while the differences between physical fi tness and quality of life were tested by independent t test (p<0.05).Result: One hundred sixty-two subjects were enrolled in the study (Semarang 82 students; 36 boys, 46 girls and Mlonggo 80 students; 40 boys, 40 girls). Body mass index (18.97 vs 15.16 kg/m2) and body fat (26.03% vs 18.03%) of urban children were higher than that of the rural’s (p<0.001). Children in rural area were signifi cantly more active, have higher physical fi tness level (VO2 max 28.54±1.79 ml/kg/min vs 21.57+1.79 ml/kg/min) (p<0.01), and have higher score in quality of life (2243 + 295,8) compared to the children from urban area (2133 + 369.4) (p<0.05). Conclusion: Rural school children have lower nutritional status than urban children, but they are more active and have higher physical fi tness level. They also have better quality of life

Media Pembelajaran tentang Pola Makan Seimbang Bagi Anak-Anak Usia 4–6 Tahun Melalui Permainan

Today, junk food has become the staple food favored by children. Therefore research is needed in the creation of media aids that provide information and explanation of a balanced diet for children, so children can understand about healthy and unhealthy food for their growth and bodies. This research used observational methods, interviews, and descriptive qualitative analyses. The study started from the media analysis of good learning, child psychology, intellectual games, and the importance of image. Appropriate learning media strategy for children is acquired from the results of the analysis. The delivery of messages is done using a 3-dimensional board game where there are several problems in the game which aims to remind and provide further explanation to children

Media Pembelajaran tentang Pola Makan Seimbang Bagi Anak-Anak Usia 4–6 Tahun Melalui Permainan

Today, junk food has become the staple food favored by children. Therefore research is needed in the creation of media aids that provide information and explanation of a balanced diet for children, so children can understand about healthy and unhealthy food for their growth and bodies. This research used observational methods, interviews, and descriptive qualitative analyses. The study started from the media analysis of good learning, child psychology, intellectual games, and the importance of image. Appropriate learning media strategy for children is acquired from the results of the analysis. The delivery of messages is done using a 3-dimensional board game where there are several problems in the game which aims to remind and provide further explanation to children

Perancangan media pembelajaran tentang pola makan seimbang bagi anak-anak melalui permainan

Perancangan ini dilakukan untuk menghasilkan media bantu dalam memberikan informasi dan penjelasan tentang pola makan yang seimbang untuk anak-anak, sehingga anak mengerti tentang makanan yang sehat dan yang tidak sehat bagi pertumbuhan dan tubuh mereka. Penyampaian pesan dilakukan dengan menggunakan permainan 3 dimensional yang berupa board games, dimana terdapat beberapa soal-soal didalam permainan ini yang bertujuan untuk mengingatkan dan memberikan penjelasan lebih lanjut pada anak-anak. Harapan dari perancangan ini, supaya anak-anak dapat mengerti pola makan yang seimbang bagi tubuh mereka, sehingga mereka dapat makan makanan yang sehat. Hasil perancangan ini berupa board games, yang merupakan suatu bentuk print media 3 dimensional sebagai media estetik sekaligus fungsional

Pengaruh Arus Kas Operasi, Total Asset Turnover Dan Long Term Debt To Equity Ratio Terhadap Financial Distress Pada Perusahaan Subsektor Tekstil Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2020

The Covid-19 virus outbreak has spread to almost all countries and started to enter Indonesia in 2020, having a negative impact on the country's economic situation. This situation has a broad impact on the process of production, distribution and other business activities, which can disrupt the country's economic performance. This study aims to examine the effect of operating cash flow, total asset turnover and long term debt to equity ratio on financial distress in textile sub-sector companies for the 2018-2020 period. The research method used is descriptive analysis. With the results of the research partially Operating Cash Flow does not significantly affect Financial Distress, Total Asset Turnover significantly affects Financial Distress, Long Term Debt to Equity significantly affects Financial Distress. Simultaneously the variables Operating Cash Flow, Total Asset Turnover, and Long Term Debt to Equity together have an effect on Financial Distress.The Covid-19 virus outbreak has spread to almost all countries and started to enter Indonesia in 2020, having a negative impact on the country's economic situation. This situation has a broad impact on the process of production, distribution and other business activities, which can disrupt the country's economic performance. This study aims to examine the effect of operating cash flow, total asset turnover and long term debt to equity ratio on financial distress in textile sub-sector companies for the 2018-2020 period. The research method used is descriptive analysis. With the results of the research partially Operating Cash Flow does not significantly affect Financial Distress, Total Asset Turnover significantly affects Financial Distress, Long Term Debt to Equity significantly affects Financial Distress. Simultaneously the variables Operating Cash Flow, Total Asset Turnover, and Long Term Debt to Equity together have an effect on Financial Distress

Determinan Financial distress Pada Perusahaan Sub-Sektor Ritel Elektronik di Bursa Efek Indonesia

This study aims to analyze the effect of quick ratio, cash flow from investing activities and Financial Expense on financial distress in an empirical study of electronic retail sub-sector companies listed on the Indonesia Stock Exchange in 2013-2020. This research is a quantitative study that uses secondary data in the form of panel data obtained from the financial statements of companies in the electronic retail sub-sector published on the Indonesia Stock Exchange website. The sampling method used the saturated sample method so that a research sample of 40 financial statements was obtained at 5 companies in the electronic retail sub-sector for an 8-year period, namely 2013-2020. The software used for data processing is Eviews 10. The results show that partially quick ratio has a positive and significant effect on financial distress, while cash flow from investing activities has no effect on financial distress and Financial Expense has a negative effect on financial distress. Simultaneously quick ratio, cash flow from investing activities, Financial Expense affect financial distress