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PENGARUH OPINI AUDIT, UKURAN KAP, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITHCING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN BUMN PERIODE 2019-2023
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 1
(2025)
Penelitian ini bertujuan untuk menganalisis pengaruh dari Opini Audit, Ukuran KAP, dan Pergantian manajemen terhadap Auditor Switching dengan variabel Financial Distres sebagai variabel moderasi pada Perusahaan BUMN Periode 2019-2023. Pengambilan sampel merupakan metode Purposive Sampling berjumlah 55 data. Hasil penelitian menunjukan Opini Audit berpengaruh signifikan terhadap Auditor switching. Menunjukan Ukuran KAP terhadap Auditor switching. Pergantian Manajemen signifikan terhadap Auditor s...
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PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, DAN LABA AKUNTANSI TERHADAP RETURN SAHAM DI BEI (STUDI KASUS: PERUSAHAAN PERTAMBANGAN PERIODE 2018 – 2023)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 1
(2025)
Background : The capital market plays an important role in the Indonesian economy as an investment vehicle for investors and a source of funding for companies. This study aims to analyze the effect of operating cash flow, investment cash flow, and accounting profit on stock returns in mining subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period. This finding indicates that financial information, especially operating cash flow and accounting...
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Family Support and Self Efficacy of Type 2 Diabetes Patients at Puskesmas Sangkrah : Dukungan Keluarga dan Self Efficacy Penderita DM Tipe 2 di Puskesmas Sangkrah
RADIANT: Journal of Applied, Social, and Education Studies
Vol 5
, No 3
(2025)
Non-Communicable Diseases (NCDs) have become one of the major health challenges worldwide, including in Indonesia. One of the main factors driving the increase in NCD cases in Indonesia is the shift towards increasingly unhealthy lifestyles among the population. Type 2 Diabetes Mellitus (Type 2 DM) is one of the most common types of NCDs currently found in Indonesia. This study aims to analyze the relationship between family support and self-efficacy in Type 2 DM patients at the Sangkrah Communi...
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ANALISIS PENGARUH PROMOSI TERHADAP MINAT KULIAH PADA UNIVERSITAS ICHSAN GORONTALO
Cahya Pradipta Abdussamad
; Risti Puspita Sari Hunowu
; Fitrah Jayanti meiliany Mbuinga
; Risti Puspita Sari Hunowu
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 17
, No 2
(2024)
This research aims to analyze the impact of promotions on interest in studying at Ichsan University, Gorontalo. As Competition in Higher Education Continues to Increase, Effective Support Strategies Are Key to Attracting Prospective Students. The method used in this research is a questionnaire survey distributed to new students entering Ich San Gorontalo University. The data obtained were analyzed using simple regression analysis techniques and statistical tests to determine the relationship bet...
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ANALYSIS OF FRAUD RESPONSE AND FRAUD RECOVERY SYSTEM IN MICROFINANCE INSTITUTIONS: CASE STUDY APPROACH
Dinamika Akuntansi Keuangan dan Perbankan
Vol 13
, No 2
(2024)
This study aims to determine the considerations used by management in fraud response to cases that have harmed cooperatives and customers, and to determine the loss recovery system taken by management. The subjects and organizations studied are the management of a microfinance institution (ABC Cooperative) in Central Java. The objectives of this study will be achieved by using a qualitative research design, with a case study approach. Case studies are chosen because the unit of analysis is one o...
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DETERMINAN PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR HEALTH CARE YANG TERDAFTAR DI BEI PERIODE 2019 – 2022
Dinamika Akuntansi Keuangan dan Perbankan
Vol 13
, No 1
(2024)
The first time the pandemic hit, it impacted the unstable economic crisis in various communities in all world countries. In contrast in the healthcare sector companies can survive due to the soaring demand for drug production and health services. Thus providing an opportunity to get high income in the future, and can even provide an opportunity to get high profits. So in the research period span, it has an impact on increasing or decreasing profits with a high difference. This study was conducte...
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THE EFFECT OF GOOD CORPORATE GOVERNANCE ON THE FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES LISTED ON THE IDX
Dinamika Akuntansi Keuangan dan Perbankan
Vol 13
, No 1
(2024)
This study examines the effect of good corporate governance represented by gender and age diversity of the board of directors, the size of the board of commissioners, and the frequency of board of directors meetings on the company's financial performance calculated by ROE (Return on Assets). The sample of this study was 62 manufacturing companies listed on the IDX in 2020-2022 which were obtained through purposive sampling techniques. This study uses multiple regression analysis methods. The res...
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Analisis Makna Dakwah Film Pendek "Hijab dari Masa Depan" di Channel YouTube Film Maker Muslim
Jurnal Komunitas (Komunikasi Tiada Batas) : Jurnal Ilmu Komunikasi
Vol 10
, No 2
(2024)
Da'wah is the activity of spreading religious teachings or messages with the aim of providing understanding and inviting people to do good deeds. In this digital era, the use of visual media is the most effective choice in conveying da'wah. YouTube, as a platform that is currently popular, has become a means for spreading religious messages. Optimal use of the convenience and popularity of YouTube can be done through creating and broadcasting Islamic-based educational content, including films wi...
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Pola Komunikasi Terapeutik Pembimbing dalam Menumbuhkan Kemandirian Anak Tunagrahita di Panti PSDI Raharjo Sragen
Jurnal Komunitas (Komunikasi Tiada Batas) : Jurnal Ilmu Komunikasi
Vol 10
, No 2
(2024)
Therapeutic communication is a communication effort aimed at healing the patient. However, for mentally retarded children, therapeutic communication functions to foster independence. Mentally retarded children are children with special needs who have limitations in their intelligence and social functions. This research aims to find out how interpersonal and therapeutic communication patterns occur in the process of forming the independence of mentally retarded children. The research method used...
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Enhancing Digital Promotion Through Copywriting: Training Initiative for the Tourism Awareness Community in Jatiluwih Village, Bali
Utami, Ni Made Verayanti
; Putu Desi Anggerina Hikmaharyanti
; I Gusti Agung Sri Rwa Jayantini3
; Ni Nyoman Deni Ariyaningsih
; Gede Irwandika
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 8
, No 2
(2024)
This community service assesses the Tourism Awareness Community in Jatiluwih Village, Tabanan-Bali, focusing on their use of social media for digital promotion. The group utilizes Instagram and Facebook for this purpose. Challenges observed include ineffective promotional language and limited understanding of tourism marketing tools among community members. The intervention provided copywriting and SEO training, covering basics, English usage, persuasive language, and AI integration for content...
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