Background: Tuberculosis is still a major health problem in Indonesia, especially in the working area of the East Health Center in Surabaya, the long treatment of tuberculosis causes sufferers to have low self-efficacy and poor self-acceptance. Objective: This study aims to analyze the relationship between self-efficacy and the self-acceptance of patients with Tb. Method: The design research is an analytic study with a cross-sectional approach. The study population of 46 patients with active treatment for the last 3 months in the work area of the community Health Center in Surabaya by 46 patients. Results: A sample of 41 respondents taken by simple random sampling technique. The independent variable is self-efficacy, the dependent variable is self-acceptance. The instrument uses a questionnaire. Data analysis used the Chi-Square test with significance value α = 0.05. The results showed that of 41 respondents the majority (57.3%) had low self-efficacy, and the majority (57.3%) had poor self-acceptance. Chi-Square statistical test results obtained value ρ = 0.008 < a = 0.05 shows there is a relationship of self-efficacy with self-acceptance of patients with TB in the work area of the East Perak Health Center in Surabaya. Conclusions: Conclusions of the study that the lower the self-efficacy in patients with Tb the worse the self-acceptance and vice versa. Patients with TB should further improve their efficacy by always obeying health workers' advice and treatment regularly. The role of nurses in improving self-efficacy by providing education to sufferers and families, working together to care more, and motivate patients so that treatment success.
This study aims to analyze the effect of Accounting Conservatism, Audit Committees, Board of Commissioners and Company Size on Tax Avoidance (Empirical Study of Manufacturing Companies in the Pharmaceutical Sub Sector Listed on the Indonesia Stock Exchange Period 2013-2018) partially or simultaneously. This research was conducted because there are inconsistent results from previous studies.The population in this study were 10 companies included in the manufacturing sector Pharmaceutical Sub-Sector Listed on the Indonesia Stock Exchange Period 2013-2018). The method of determining the sample is done by the method of purposive sampling, and based on predetermined criteria, a total sample of 6 company samples was obtained during the 2013-2018 period. This research uses a quantitative approach and the analysis technique used is multiple linear regression analysis.The results of the research partially showed that the size of the company and the independent board of commissioners had an influence on tax avoidance, whereas accounting conservatism and the Audit Committee had no influence on tax avoidance. The results of the study simultaneously showed that the variables of accounting conservatism, audit committees, independent board of commissioners, and company size influenced the tax avoidance together.Keywords: tax; accounting; conservatism; commissioners. ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh konservatisme akuntansi, komite audit, dewan komisaris dan ukuran perusahaan terhadap penghindaran pajak (Studi empiris pada Perusahaan Manufaktur Sub Sektor Farmasi Terdaftar di Bursa Efek Indonesia Periode 2013-2018) secara parsial maupun simultan. penelitian ini dilakukan karena terdapat ketidakkonsistenan hasil dari penelitian terdahulu. Populasi dalam penelitian ini adalah 10 perusahaan yang termasuk dalam sektor manufaktur Sub Sektor Farmasi Terdaftar Di Bursa Efek Indonesia Periode 2013-2018). Metode penentuan sampel dilakukan dengan metode purposive sampling, dan berdasarkan kriteria yang telah ditentukan maka didapatkan jumlah sampel sebanyak 6 sampel perusahaan selama periode 2013-2018. Penelitian ini menggunakan pendekatan kuantitatif dan teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian secara parsial menunjukkan bahwa ukuran perusahaan dan dewan komisaris independen memiliki pengaruh terhadap penghindaran pajak, sedangkan konservatisme akuntansi dan komite audit tidak memiliki pengaruh terhadap penghindaran pajak. Hasil penelitian secara simultan menunjukkan bahwa variabel konservatisme akuntansi, komite audit, dewan komisaris independen, dan ukuran perusahaan berpengaruh terhadap penghindaran pajak secara bersama-sama.Kata Kunci: pajak; konservatisme; akuntansi; komisaris.
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