2 research outputs found
THE IMPACT OF SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE WITH AUDIT QUALITY AS A MODERATION VARIABLE IN INDONESIA
This research aims to examine the impact of social responsibility on financial performance with audit quality as a moderating variable in Indonesia. This study uses data from 31 Indonesian companies registered during the 2016–2021 period. Direct and moderating effects were tested using multiple regression techniques. Researchers found that CSR had a positive effect on company financial performance as proxied by return on equity (ROE) and a negative effect on company financial performance as proxied by return on assets (ROA) and Tobin's Q (TQ). One of the limitations of this research is the selection of independent variables. The author is limited to one variable, namely CSR involvement.Further studies could consider other independent variables, such as company age, industry type, board composition, etc., to provide an in-depth analysis of the drivers of a company's financial performance. These findings have practical implications that may be useful for managers in corporate management. The manager encourages all board members to seriously consider investing in developing strategies that promote social behavioral components to improve overall company performance. This research adds to the current literature on CSR by revealing the impact of external auditor quality on the relationship between CSR and financial performance. In addition, the author examines each CSR indicator, namely environmental, social and governance.
Analisis Faktor Yang Mempengaruhi Ketidakpatuhan Ibu Hamil Dalam Mengkonsumsi Tablet Fe
Latar Belakang: Upaya mencegah anemia pada ibu hamil dengan mengkonsumsi tablet Fe.Data Kemenkes Tahun 2019, cakupan ibu hamil mendapat tablet Fe 64,0 %.Tujuan: Analisis Faktor Mempengaruhi Ketidakpatuhan Ibu Hamil Mengkonsumsi Tablet Fe. Metode: Jenis penelitian ini observasional analitik, desain penelitian Cross Sectional. Sampel penelitian berjumlah 56 orang, tehnik pengambilan sampel total sampling. Hasil: Mayoritas ibu hamil yang tidak patuh mengkonsumsi Tablet Fe adalah pengetahuan kurang sebanyak 9 orang (16,1 %). Diperoleh p value 0,000 < 0,05 terdapat hubungan Pengetahuan dengan Ketidakpatuhan Ibu Hamil Dalam Mengkonsumsi Tablet Fe. Mayoritas ibu hamil yang tidak patuh mengkonsumsi Tablet Fe yaitu tidak bekerja sebanyak 10 orang (17,9 %), p value 0,011 < 0,05 artinya terdapat hubungan Pekerjaan dengan Ketidakpatuhan Ibu Hamil Mengkonsumsi Tablet Fe. Mayoritas ibu yang tidak patuh mengkonsumsi Tablet Fe adalah ibu dengan sikap kurang baik sebanyak 14 orang (25,0 %), p value 0,000 < 0,05 artinya terdapat hubungan Sikap dengan Ketidakpatuhan Ibu Mengkonsumsi Tablet Fe. Mayoritas ibu hamil yang tidak patuh mengkonsumsi Tablet Fe adalah yang kurang mendapatkan dukungan suami sebanyak 12 orang (21,4 %), p value 0,002 < 0,05 artinya terdapat Hubungan Dukungan Suami dengan Ketidakpatuhan Ibu Mengkonsumsi Tablet Fe. Mayoritas ibu hamil yang tidak patuh mengkonsumsi Tablet Fe yaitu yang kurang mendapat peran dari petugas kesehatan sebanyak 13 orang (23,2 %), p value 0,001 < 0,05 artinya terdapat hubungan Peran Petugas Kesehatan dengan Ketidakpatuhan Ibu Hamil Mengkonsumsi Tablet Fe. Kesimpulan: Diharapkan bagi Pimpinan Puskesmas untuk memperhatikan ketidakpatuhan ibu hamil mengkonsumsi tablet Fe menggunakan data hasil penelitian ini sebagai acuan.
Background: Efforts to prevent anemia in pregnant women by taking iron tablets According to data from the Ministry of Health for 2019, the number of pregnant women taking iron tablets was 64.0%. Purpose: Analysis of the factors that influence non-adherence of pregnant women in consuming Fe tablets. Methods: This type of research is an observational and cross-sectional analytic research design. The research sample was 56 people, the sampling technique was total sampling. Results: The majority of pregnant women who did not adhere to taking Fe tablets had insufficient knowledge, namely as many as 9 people (16.1%) and there was a relationship between knowledge and non-adherence of pregnant women about taking Fe pills, the majority of pregnant women were not adherent to taking Fe pills, namely they would not work less than 10 people (17.9%), there was a relationship between work and non-compliance of pregnant women in consuming Fe tablets. The majority of mothers who do not adhere to taking Fe tablets are mothers with bad attitudes as many as 14 people (25.0%), there is a relationship between attitude and non-adherence in taking Fe pills. The majority of mothers who do not adhere to taking Fe pills are mothers who do not receive support from their husbands as many as 12 people (21.4%). There is a relationship between the husband's support and non-compliance in taking Fe pills. According to the opinion of medical staff, 13 people (23.2%), there is a relationship between the role of health workers and non-adherence of pregnant women in consuming Fe tablets. Suggestion: It is hoped that the health center will pay attention to the disobedience of pregnant women in consuming Fe tablets using the data from this study as a reference
