Gambaran Stomatitis Aftosa Rekuren pada pengguna alat ortodonsi cekat mahasiswa Program Studi Kedokteran Gigi Universitas Sam Ratulangi

Stomatitis Aftosa Rekuren (SAR) adalah lesi mukosa oral yang timbul secara berulang, biasanya berupa ulser berwarna putih kekuningan. Penggunaan alat ortodonsi cekat merupakan salah satu faktor yang dapat memicu terjadinya SAR. Penelitian ini merupakan penelitian deskriptif, yang bertujuan untuk mengetahui gambaran Stomatitis Aftosa Rekuren pada pengguna alat ortodontik cekat mahasiswa Program Studi Kedokteran Gigi Universitas Sam Ratulangi. Teknik pengambilan sampel yaitu purposive sampling dengan jumlah sampel sebanyak 61 responden. Data hasil penelitian diperoleh berdasarkan kuesioner yang diberikan kepada responden. Hasil penelitian menunjukkan bahwa 80,3% pengguna alat ortodonsi cekat mahasiswa Program Studi Kedokteran Gigi Universitas Sam Ratulangi pernah mengalami SAR, dimana perempuan lebih cenderung mengalami dibandingkan laki-laki. Lama penggunaan alat ortodonsi cekat berpengaruh terhadap terjadinya SAR. Sebanyak 29,51% pengguna alat ortodonsi cekat menggunakan alat ortodonsi cekat selama >2tahun, dan sebanyak 36,73% menyatakan bahwa frekuensi terjadinya SAR terjadi secara tidak teratur. Lokasi terjadinya SAR yaitu pada mukosa pipi 48,98%, mukosa bibir 48,98%, dan lidah 2,04%. Sebanyak 30,61% responden membiarkan SAR tanpa perawatan dimana 53,33% responden sembuh < 1 minggu, 2,04% berobat ke dokter umum dan sebanyak 67,35% mengobati sendiri, dimana 57,58% diantaranya menggunakan obat oles. Kata kunci : Stomatitis Aftosa Rekuren, alat ortodonsi cekat.ABSTRACTRecurrent Aphthous Stomatitis (RAS) can be defined as lesions of the oral mucosa which occours repeatedly, normaly in the form of white yellow ulcer. The using of fixed orthodontic application is one of the factors that trigger RAS to occur. The objective of this research is to discover the description of RAS within the users of fixed orthodontic appliance in dentistry student of Sam Ratulangi University. The sampling method had taken by purposive sampling from 61 sample respondents. The results were gained from the questionnaire that were given to the respondents. The result of this research shows that 80,3% of the fixed orthodontic appliance users in dentistry student of Sam Ratulangi University ever experienced RAS, by which females tend to experience more than males. Duration of fixed orthodontic application usege is highly influential to the occurrence of RAS. About 29,51% of the users have been using this fixed orthodontic appliance for > 2 years, and 36,73% of them stated the frequency of the occurrence of RAS is irregular. The location where RAS occurs can be describe as 48,98% in cheek mucosa, 48,98% in the lips mucosa and 2,04% in tongue. For the amount of 30,61% of the users left the SAR untreated, in which 53,33% of the total respondents admitted healed between <1 weeks, 2,04% seek treatment at the doctor, and 67,35% treat it by themselves which 57,58% of them used topical medicine. Keywords : Reccurent Aphthous Stomatitis, fixed orthodontic appliance.

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PERBEDAAN INDEKS PLAK PADA PENGGUNA ALAT ORTODONTIK CEKAT YANG MENGGUNAKAN SIKAT GIGI KHUSUS ORTODONTIK DENGAN DAN TANPA OBAT KUMUR

JURNAL ILMIAH SAINS ◽

10.35799/jis.15.2.2015.9571 ◽

2015 ◽

Vol 17 (1) ◽

pp. 124

Author(s):

Windy Tjiali ◽

PS Anindita ◽

Olivia Waworuntu

Keyword(s):

Sampling Method ◽

Field Experiments ◽

Complex Form ◽

T Test ◽

Plaque Index ◽

Orthodontic Appliance ◽

Purposive Sampling ◽

Plaque Control ◽

The Difference ◽

Fixed Orthodontic Appliance

PERBEDAAN INDEKS PLAK PADA PENGGUNA ALAT ORTODONTIK CEKAT YANG MENGGUNAKAN SIKAT GIGI KHUSUS ORTODONTIK DENGAN DAN TANPA OBAT KUMUR ABSTRAK Perawatan ortodontik khususnya penggunaan alat ortodontik cekat memiliki bentuk yang rumit sehingga mempermudah melekatnya plak lebih lama dan dapat meningkatkan resiko karies, gingivitis, dan penyakit periodontal. Salah satu cara untuk mengurangi resiko yang ada adalah dengan melakukan kontrol plak. Kontrol plak dapat dilakukan secara mekanis (sikat gigi khusus ortodontik) dan kimiawi (obat kumur). Penelitian ini bertujuan untuk mengetahui perbedaan indeks plak pada pengguna alat ortodontik cekat yang menggunakan sikat gigi khusus ortodontik dengan tambahan obat kumur dan tanpa obat kumur. Jenis penelitian ini adalah eksperimen lapangan dengan rancangan the eqiuevalent material group, pretest and posttest design. Penelitian ini dilakukan dengan sampel mahasiswa angkatan 2011-2012 Program Studi Pendidikan Dokter Gigi Universitas Sam Ratulangi Manado sebanyak 33 orang. Pengambilan sampel dengan menggunakan metode purposive sampling. Data dianalisis menggunakan uji dependent t-test. Hasil analisis menunjukkan perbedaan penurunan indeks plak yang signifikan (p<0,05). Dapat disimpulkan bahwa terdapat perbedaan indeks plak pada pengguna alat ortodontik cekat yang menggunakan sikat gigi khusus ortodontik dengan tambahan obat kumur dan tanpa obat kumur. Kata kunci : ortodontik cekat, sikat gigi khusus ortodontik, obat kumur, indeks plak. THE DIFFERENCE OF PLAQUE INDEX ON FIXED ORTHODONTIC USERS THAT USED ORTHODONTIC TOOTHBRUSH WITH AND WITHOUT MOUTHWASH ABSTRACT Orthodontic treatment especially fixed orthodontic appliance has a complex form that can simplify the attachement of plaque longer and could increase the risk of caries, gingivitis, and periodontal disease. One way to reduce the risk is plaque control. Plaque control can be done mechanically (orthodontic toothbrush) and chemically (mouthwash). This research aimed to know the difference plaque index on users of fixed orthodontic appliance that used orthodontic toothbrush with mouthwash and without mouthwash.This research is field experiments to a draf the eqiuevalent material group, pretest and posttest design. This research is done with a sample of 33 people of 2011-2012 dentist students of Sam Ratulangi University. The sample was collected by purposive sampling method. Data was analyzed by the dependent t-test. The result showed that there was significant decrease of plaque index (p<0,05). In conclusion, there is a differenceplaque index on users of fixed orthodontic appliance that used orthodontic toothbrush with mouthwash and without mouthwash. Key words: Fixed orthodontic, orthodontic toothbrush, mouthwash, plaque index.

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Gambaran Ulkus Traumatik pada Mahasiswa Pengguna Alat Ortodontik Cekat di Program Studi Kedokteran Gigi Fakultas Kedokteran Universitas Sam Ratulangi

e-GIGI ◽

10.35790/eg.1.2.2013.3135 ◽

2013 ◽

Vol 1 (2) ◽

Author(s):

Sri Kartika P. Manoppo

Keyword(s):

Sampling Technique ◽

Descriptive Study ◽

Ulcerative Lesion ◽

Orthodontic Appliance ◽

Common Cause ◽

Irregular Frequency ◽

Orthodontic Patients ◽

First Time ◽

Fixed Orthodontic Appliance ◽

Dentistry Student

Ulkus traumatik merupakan lesi ulseratif pada mukosa mulut yang disebabkan oleh trauma. Salah satu penyebabnya yaitu penggunaan alat ortodontik cekat. Adanya ulkus traumatik dapat menimbulkan ketidaknyamanan pada mulut pasien selama perawatan ortodontik.Penelitian ini bersifat deskriptif, bertujuan untuk mengetahui gambaran ulkus traumatik pada pengguna alat ortodontik cekat di Program Studi Kedokteran Gigi Fakultas Kedokteran Universitas Sam Ratulangi. Sampel penelitian ini sebanyak 61 orang yang diambil dengan teknik total sampling. Data diperoleh berdasarkan wawancara terhadap responden.Hasil penelitian menunjukkan bahwa 90,1% mahasiswa pengguna alat ortodontik cekat di PSKG FK-UNSRAT pernah mengalami ulkus traumatik, dimana perempuan lebih banyak mengalami ulkus dibandingkan laki-laki. Sebanyak 60% responden menyatakan ulkus pertama kali terjadi pada periode < 1 bulan setelah penggunaan alat. Lokasi terjadinya ulkus yaitu pada mukosa pipi 80% dan mukosa bibir 20%. Penyebab ulkus traumatik yang paling sering yaitu kawat (56,3%). Ulkus yang terjadi dengan frekuensi tidak teratur ditemui pada 72,7% responden. Sebanyak 43,7% responden membiarkan ulkus tanpa perawatan, 12,7% berobat ke dokter gigi dan 40% responden mengobati sendiri, dimana 63% diantaranya menggunakan obat topikal.Kata kunci: ulkus traumatik, alat ortodontik cekat.ABSTRACTTraumatic ulcer is an oral mucosa ulcerative lesion caused by trauma. One of the causes is the using of fixed orthodontic appliance. Traumatic ulcer can give an uncomfortable feeling to the patients during the orthodontic treatment.This is a descriptive study that aims to know the traumatic ulcer of the fixed orthodontic appliance users in dentistry student of Medical Faculty Sam Ratulangi University. The samples were 61 people taken by total sampling technique. Data was obtained by interviewing the respondent.The result showed that 90.1% of orthodontic patients had experienced traumatic ulcer, more girls than boys. About 60% respondents had experienced the ulcer for the first time at period < 1 month after application. The location of traumatic ulcer in buccal mucosa is 80% and lip mucosa 20%. The most common cause of traumatic ulcer is wire (56%). Ulcer with irregular frequency found in 72.7% respondents. About 43.7% respondents left the ulcer untreated, 12.7% made dental visit, and about 40% made self-treating which 63% of them used topical medicine.Keywords: traumatic ulcer, fixed orthodontic appliance.

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Immunoexpression of cytokeratin 19 in oral swab from fixed orthodontic appliance users

Padjadjaran Journal of Dentistry ◽

10.24198/pjd.vol19no3.14156 ◽

2007 ◽

Vol 19 (3) ◽

Author(s):

Dwi Mutia Ramdhini ◽

S. Sunardhi Widyaputra ◽

Murnisari Dardjan

Keyword(s):

Oral Mucosa ◽

Immunohistochemical Method ◽

Cytokeratin 19 ◽

Orthodontic Appliances ◽

Orthodontic Appliance ◽

Oral Swab ◽

Descriptive Research ◽

Fixed Orthodontic Appliances ◽

Fixed Orthodontic Appliance ◽

Number Of Cells

The use of fixed orthodontic appliances can improve someone's mastication, speech and appearance. However, this appliance acts as a strange object that may cause irritation to the mucosa epithelial of oral cavity, because of the friction and pressure from the components of the fixed orthodontic appliances which are in direct contact with the oral mucosa. Irritation in the oral mucosa could stimulate the increase of cytokeratin. The appearance of cytokeratin is then used to identify the condition of these cells. This study was a descriptive research to find the expression of cytokeratin 19 with immunohistochemical method in oral mucosa epithelial of fixed orthodontic appliances users. Sample in this study was chosen from 30 fixed orthodontic appliances users. The result of this study was determined by calculating the number of positive cells (brown), compared with total number of cells. The account of positive cells would present the reaction of the epithelial cells according to the inflamation stage which caused by the use of orthodontic appliances. As a conclusion of this study, the use of fixed orthodontic appliances may cause changes in epithelial mucosa which form an adaptation process by increasing the number of progenitor cells marked by cytokeratin 19.

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Perception of pain, social and functional discomfort during orthodontic treatment

Srpski arhiv za celokupno lekarstvo ◽

10.2298/sarh151222013m ◽

2017 ◽

Vol 145 (1-2) ◽

pp. 65-69

Author(s):

Sava Matic ◽

Predrag Nikolic

Keyword(s):

Oral Mucosa ◽

Orthodontic Treatment ◽

Dietary Habits ◽

Daily Life ◽

Orthodontic Appliance ◽

Daily Life Activities ◽

Questionnaire Form ◽

Social Discomfort ◽

The Impact ◽

Fixed Orthodontic Appliance

Introduction/Objective. Pain and social discomfort are common experiences after the insertion of a fixed orthodontic appliance. The aim of the study was to determine the intensity of pain during the first seven days after the placement of a fixed orthodontic appliance, the impact of orthodontic treatment on psychosocial component of the patient and daily life activities in the first month of therapy. Methods. The study included 60 randomly selected patients from the Department of Orthodontics, Faculty of Dental Medicine, Belgrade, Serbia, aged 15 to 20 years. After the insertion of a fixed orthodontic appliance, the patients were given a questionnaire form comprising questions related to the intensity of pain in the first seven days, function of speech and chewing, oral hygiene, injury of the oral mucosa, and social contacts. For the processing of results obtained from the questionnaire ?2 test was used. Results. The largest percentage of respondents (21.7%) rated pain with grade 1, while less than 10% of respondents gave grades 4, 6, 7, 9, and 10. Most of the participants (95%) answered that they had no difficulties with daily life activities caused by the fixed orthodontic appliance. Most respondents (91.7%) did not have any social discomfort, while a small percentage (8.3%) said they had these problems. Conclusion. General intensity of pain that respondents felt during the first seven days after the placement of a fixed orthodontic appliance was low to moderate. For most of the respondents there was no change in social behavior related to the psychosocial component. Except for changes in dietary habits and sores on the oral mucosa of the cheek in the first month of therapy, examines had no major problems with daily life activities.

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STATUS KEBERSIHAN MULUT DAN STATUS KARIES GIGI MAHASISWA PENGGUNA ALAT ORTODONTIK CEKAT

e-GIGI ◽

10.35790/eg.1.1.2013.1923 ◽

2013 ◽

Vol 1 (1) ◽

Author(s):

Stany Cecilia Mantiri ◽

Vonny N. S. Wowor ◽

P. S. Anindita

Keyword(s):

Dental Caries ◽

Oral Hygiene ◽

Sampling Method ◽

Total Sample ◽

Descriptive Study ◽

Dental Student ◽

Poor Oral Hygiene ◽

Orthodontic Appliance ◽

Fixed Orthodontic Appliance

Abstract: Fixed orthodontic appliance are now widely used in society, but people often do not realize the risks of using this appliance such as oral hygiene and caries problem. The design of this appliance is more difficult to clean than removable orthodontic appliance, so that patient is more difficult to maintain oral hygiene. Poor oral hygiene can also cause caries. The purpose of this study is to obtain a description of the oral hygiene status and caries status of dental student using fixed orthodontic appliance in Faculty of Dentistry, Sam Ratulangi University Manado. Oral hygiene examination is using Patient Hygiene Performance (PHP) Index and caries examination is using Decay Missing Filling Teeth (DMF-T) index. This study is descriptive study. The population are all dental student using fixed orthodontic appliance in Faculty of Dentistry, Sam Ratulangi University Manado. Total sample is 38 people and the data taking with total sampling method. The distribution of oral hygiene showed that 34 people had a good oral hygiene (89.47%), 4 people had a fair oral hygiene (10.53%) and there were no respondents with bad oral hygiene. Distribution of dental caries indicates the average of DMF-T number was 0.631 and by category of WHO, included in the very low category. Keywords: fixed orthodontic appliance, oral hygiene status, caries status. Abstrak: Alat ortodontik cekat saat ini sudah banyak digunakan di masyarakat, namun masyarakat sering tidak menyadari risiko penggunaan alat ortodontik cekat seperti masalah kebersihan mulut dan karies. Alat ortodontik cekat memiliki desain yang lebih sulit untuk dibersihkan dibandingkan dengan alat ortodontik lepasan, sehingga pengguna alat ortodontik cekat lebih sulit untuk memelihara kebersihan mulut selama perawatan. Kebersihan mulut yang buruk dapat menyebabkan karies selama perawatan. Tujuan dari penelitian ini yaitu memperoleh gambaran status kebersihan mulut dan status karies mahasiswa pengguna alat ortodontik cekat di Program Studi Kedokteran Gigi Fakultas Kedokteran Universitas Sam Ratulangi Manado. Status kebersihan mulut diperoleh dengan pemeriksaan menggunakan Patient Hygiene Performance (PHP) Index dan status karies diperoleh dengan pemeriksaan menggunakan indeks Decay Missing Filling Teeth (DMF-T). Penelitian ini merupakan penelitian deksriptif. Populasi penelitian yaitu semua mahasiswa pengguna alat ortodontik cekat di Program Studi Kedokteran Gigi Fakultas Kedokteran Universitas Sam Ratulangi Manado. Sampel berjumlah 38 orang dan pengambilan sampel dilakukan dengan metode total sampling. Hasil penelitian tentang kebersihan mulut menunjukkan 34 orang memiliki kebersihan mulut yang baik (89,47%), 4 orang memiliki kebersihan mulut sedang (10,53%) dan tidak terdapat responden yang memiliki kebersihan mulut yang buruk. Status karies gigi menunjukkan rata-rata jumlah DMF-T ialah 0,631 dan menurut kategori indeks DMF-T dari WHO termasuk pada kategori sangat rendah. Kata kunci: alat ortodontik cekat, status kebersihan mulut, status karies.

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Traumatic ulcer distribution of patiens with removable orthodontic appliance in Orthodontics Clinics of Dental Specialist Program

Padjadjaran Journal of Dentistry ◽

10.24198/pjd.vol26no1.26762 ◽

2014 ◽

Vol 26 (1) ◽

Author(s):

Gusti Akbari ◽

Tenny Setiani Dewi ◽

Isnaniah Malik

Keyword(s):

Oral Mucosa ◽

Buccal Mucosa ◽

Observational Method ◽

Orthodontic Appliance ◽

Three Samples ◽

Study Results ◽

Fixed Orthodontic Appliance

Introduction: Treatment with fixed orthodontic appliance sometimes cause the oral mucosa lesion, known as a traumatic ulcer. The purpose of this research is to see the distribution of traumatic ulcer on the patient with a fixed orthodontic appliance in PPDGS Orthodontic RSGM FKG Unpad Clinic. Methods: This research used a descriptive observational method. The sample of this research consisted of 39 people who participate in the interview and willing to be examined the condition of their oral mucosa during the study. Results: Twenty three samples or about 59% from all the sample have a traumatic ulcer on the oral mucosa. Conclusion: Most of the patient with a fixed orthodontic appliance has a traumatic ulcer, which mostly located on the buccal mucosa, followed by labial mucosa, and gingiva.

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STATUS KEBERSIHAN MULUT PADA PENGGUNA ALAT ORTODONTI CEKAT BERDASARKAN ORAL HYGIENE INDEX SIMPLIFIED DI SEKOLAH MENENGAH ATAS NEGERI 1 MANADO

e-GIGI ◽

10.35790/eg.3.2.2015.8771 ◽

2015 ◽

Vol 3 (2) ◽

Author(s):

Charlito J. R. Galag ◽

P. S. Anadita ◽

Olivia Waworuntu

Keyword(s):

Oral Hygiene ◽

Sampling Method ◽

Periodontal Diseases ◽

The Other ◽

Average Score ◽

Poor Oral Hygiene ◽

Orthodontic Appliance ◽

Descriptive Research ◽

The Status ◽

Fixed Orthodontic Appliance

Abstract: Oral hygiene is an important factor that must be maintained by users of fixed orthodontic appliance. Things that affect oral hygiene fixed orthodontic appliance users are the components of the fixed orthodontic appliance that is difficult to clean. The risks from poor oral hygiene can increase the occurrence of dental caries and the other periodontal diseases. This study is a descriptive research with the aim of research to find out the status of oral hygiene fixed orthodontic appliance users based Oral Hygiene Index Simplified (OHI-S). Research conducted at SMAN 1 Manado with a sample of 36 people and the sampling is done by total sampling method. The results of this study of 36 respondents showed an average score of OHI-S 1.3 with a total score Debris Index Simplified (DI-S) score of 0.9 and Calculus Index Simplified (CI-S) 0.4 classified in moderate oral hygiene status. Oral hygiene status on average on students fixed orthodontic appliance users in SMAN 1 Manado based Oral Hygiene Index Simplified (OHI-S) classified in the moderate category with a score of 1.3.Keywords: oral hygiene, fixed orthodontic appliance, OHI-SAbstrak: Kebersihan mulut merupakan faktor penting yang harus dijaga oleh pengguna alat ortodonti cekat. Hal yang mempengaruhi kebersihan mulut pengguna alat ortodonti cekat ialah komponen-komponen pada alat ortodonti cekat yang sulit dibersikan. Resiko yang timbul akibat kebersihan mulut yang buruk dapat meningkatkan terjadinya karies gigi dan penyakit periodontal lainnya. Penelitian ini merupakan penelitian deskriptif dengan tujuan penelitian untuk mengetahui status kebersihan mulut pengguna alat ortodonti cekat berdasarkan Oral Hygiene Index Simplified (OHI-S). Penelitian dilakukan di SMA Negeri 1 Manado dengan jumlah sampel 36 orang dan pengambilan sampel dilakukan dengan metode total sampling. Hasil penelitian menunjukkan dari 36 responden rata-rata skor OHI-S 1,3 dengan jumlah skor Debris Index Simplified (DI-S) 0,9 dan skor Calculus Index Simplified (CI-S) 0,4 tergolong pada status kebersihan mulut sedang. Status kebersihan mulut rata-rata pada siswa-siswi pengguna alat ortodonti cekat di sekolah menengah atas Negeri 1 Manado berdasarkan Oral Hygiene Index Simplified (OHI-S) tergolong pada kategori sedang dengan skor 1,3.Kata kunci: Kebersihan mulut, alat ortodonti cekat, OHI-S

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ENGARUH PEMAHAMAN AKUNTANSI DAN KETENTUAN PERPAJAKAN SERTA TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN PADA UKM DI YOGYAKARTA

MODUS ◽

10.24002/modus.v27i1.567 ◽

2016 ◽

Vol 27 (1) ◽

pp. 41 ◽

Cited By ~ 1

Author(s):

Sumianto Sumianto ◽

Ch Heni Kurniawan

Keyword(s):

Tax Policy ◽

Sampling Method ◽

Tax Compliance ◽

Likert Scale ◽

Multiple Regressions ◽

Purposive Sampling ◽

Analysis Tools ◽

Survey Approach

This study aims to determine the efect of understanding of accounting and tax provisions and the tax transparency on tax compliance. This research was conducted on individual taxpayers SMEs in Yogyakarta. This study used a survey approach as collecting data method. The sample in this study was taken using purposive sampling method. Subjects in this study are individual taxpayers, particularly SMEs in Yogyakarta. Multiple regressions with Likert scale measurement were used as the analysis tools. One hundred respondents individual taxpayers entrepreneurs, especially SMEs in Yogyakarta were used as the respondents and the fnding of this study is that the understanding of the accounting and tax provisions comprehension positive efect on tax compliance. Researchers also found that transparency does not afect the taxpayer compliance.Key Words : Accounting Comprehension , Tax Policy, Transparency, Compliance

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Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v9i2.728 ◽

2018 ◽

Vol 9 (2) ◽

pp. 33-49

Author(s):

Karina Harjanto

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Real Estate ◽

Multiple Linear Regression ◽

Sampling Method ◽

Secondary Data ◽

Financial Reports ◽

Accounting Firm ◽

Purposive Sampling ◽

Sample Data

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm

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PENGARUH UMUR PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN “(TIMELINESS)”

Equity ◽

10.34209/.v18i1.460 ◽

2015 ◽

Vol 18 (1) ◽

pp. 71

Author(s):

Retna Sari

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Financial Report ◽

Purposive Sampling

This research was conducted to examine the effect age of company, likuidity and profitability to timeliness in the submission of the financial report of manufacturing in Indonesia Stock Exchange period 2012. Sample that as many as 92 companies. Sample determination technique using purposive sampling method. Hypotesis testing using a logistic anlysis. The result showed that all variables are not significantly to the timeliness.

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