PENGARUH PERTUMBUHAN PERUSAHAAN, KESEMPATAN BERINVESTASI, DAN KONTRAK UTANG TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN SEKTOR CONSUMER GOODS

The failure to implement accounting conservatism in financial reporting might give rise to various fraudulent acts that possess the capacity to inflict substantial harm upon the firm. The primary aim of this research is to investigate the factors that may impact the adoption of accounting conservatism in a corporation's annual financial reporting. This study investigates the variables of company growth, investment opportunity, and debt covenant. The study's sample consists of manufacturing businesses that operate within the consumer goods industry sector and are publicly listed on the Indonesia Stock Exchange (IDX). The study employed a purposive selection technique to choose a sample of 15 manufacturing companies operating in the consumer products industry, specifically within the food and beverage subsector. These companies were selected from the list of companies listed on the Indonesia Stock Exchange over the time span of 2018-2021. The data processing in this study was helped by employing SPSS version 27.0 software. The results of this study suggest a significant influence of company growth and investment opportunity on the adoption of accounting conservatism. On the contrary, debt covenant do not have a significant impact on the degree of accounting conservatism.Kegagalan untuk menerapkan konservatisme akuntansi dalam pelaporan keuangan dapat menimbulkan berbagai tindakan curang yang berpotensi menimbulkan kerugian besar bagi perusahaan. Tujuan utama dari penelitian ini adalah untuk mengetahui faktor-faktor yang mungkin mempengaruhi penerapan konservatisme akuntansi dalam pelaporan keuangan tahunan perusahaan. Penelitian ini menyelidiki variabel pertumbuhan perusahaan, kesempatan berinvestasi, dan kontrak utang. Sampel penelitian terdiri dari perusahaan manufaktur yang bergerak pada sektor industri barang konsumsi dan terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan teknik seleksi purposif dengan memilih sampel sebanyak 15 perusahaan manufaktur yang bergerak di industri produk konsumen, khususnya subsektor makanan dan minuman. Perusahaan-perusahaan tersebut terpilih dari daftar perusahaan yang terdaftar di Bursa Efek Indonesia pada rentang waktu 2018-2021. Pengolahan data dalam penelitian ini dibantu dengan menggunakan software SPSS versi 27.0. Hasil penelitian ini menunjukkan adanya pengaruh signifikan pertumbuhan perusahaan dan kesempatan berinvestasi terhadap penerapan konservatisme akuntansi. Sebaliknya, kontrak utang tidak mempunyai dampak signifikan terhadap tingkat konservatisme akuntansi

Pengaruh Ketersediaan Obat dan Kualitas Pelayanan Farmasi terhadap Kepuasan dan Loyalitas Pasien Rawat Jalan (Studi pada Rumah Sakit Ibu dan Anak PKU Muhammadiyah Cipondoh, Tangerang)

Customer satisfaction is the key to creating customer loyalty, as well as in-hospital services. This study will examine aspects of drug availability and quality of service and its effect on the satisfaction and loyalty of outpatients at PKU Muhammadiyah Hospital in Cipondok, Tangerang. This study uses a survey method with a questionnaire as a data collection tool. A quantitative approach was carried out using Structural Equation Modeling (SEM) analysis with LISREL. The study sample was taken from all patients who visited the outpatient unit at PKU Muhammadiyah Hospital in Cipondoh, Tangerang, or their families who came for treatment and bought medicine at PKU Muhammadiyah Hospital in Cipondoh, Tangerang. The results showed Availability of drugs had a significant effect on outpatient satisfaction, The quality of pharmaceutical installation services has a significant effect on outpatient satisfaction, Availability of drugs significantly influences outpatient loyalty, Service quality has no significant effect on outpatient loyalty, and patient satisfaction has a significant effect on outpatient loyalty. The results of statistical tests noted that 86% of patient satisfaction levels were affected by the availability of drugs and the quality of services, and 89% of patient loyalty was influenced by the availability of drugs and quality of service

PENGARUH GOOD CORPORATE GOVERNANCE DAN AUDITOR EKSTERNAL TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA 2011-2013)

Audit delay the completion of the audit that the length of time is measured from the date of closing of the financial year until the issuance of the audit report signed by the auditor . Benefits of the financial statements will be reduced if the report is not available on time . This study examines the factors that affect audit delay including the audit committee , board of commissioners , and the external auditors . This study sampled banking companies in Indonesia Stock Exchange , with a sample of 90 for 3 years. This study was measured by using a multiple linear regression model . These results indicate that simultaneous audit committee , board of commissioners , and external auditors have a significant effect on audit delay . Partially , the audit committee , board of commissioners , and the external auditors have a significant effect on audit delay in banking companies in Indonesia Stock Exchange .&nbsp