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All Journal Waca Cipta Ruang: Jurnal Ilmiah Desain Interior Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Agnes Monica
Unknown Affiliation
Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Social Sciences

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Peran Warna Desain Interior terhadap Perasaan Tenang Pengunjung SPA “Martha Tilaar” Agnes Monica; Tessa Eka Darmayanti
Waca Cipta Ruang Vol 8 No 2 (2022): Jurnal Waca Cipta Ruang : Jurnal Ilmiah Desain Interior
Publisher : Program Studi Desain Interior Unikom

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/wcr.v8i2.6114

Abstract

The interior design of the Spa room is currently of particular concern in improving its quality as a support for the psychological recovery of visitors in order to provide a comfortable and quiet room, one of which is the consideration of the color of the space. Color is a significant element of the interior since a layer of paint may dramatically modify the interior, disguise design problems can even change the psychological state of the individual who is in the room and if the person is tired, color can "disguise" it. The purpose of this study was to determine the role of color in the Spa room in the psychological effects felt by visitors. This study uses a qualitative method with literature studies and interviews related to the topic of discussion. The results of this study show that the use of a single color (monochrome) and a combination of contrasting colors give a different impression and impact on the individual's psychology and the atmosphere of the room. A monochrome can provide calm while contrasting colors give a passionate effect that is not properly implemented in spa facilities. In addition, it is hoped that this can also be used as a reference for designing spa rooms by considering the color of the space and its psychological effect on spa visitors. Keywords: Interior Design, Spa visitors, Color psychology
DETERMINAN AUDIT DELAY DAN PERAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI PEMODERASI Agnes Monica
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2023): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v10i1.701

Abstract

The purpose of this study is to find empirical evidence regarding the effect of audit tenure, information asymmetry, financial distress, and the complexity of company operations on audit delay, as these effects will be moderated by industry specialization of auditors. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2021. This quantitative research used the documentation method as sampling. The sample for this study is 725 company data based on certain criteria. Data analysis using Moderated Regression Analysis (MRA). The results of this study indicate that the variable audit tenure and financial distress have a positive effect on audit delay, information asymmetry and the complexity of company operations have a negative effect on audit delay. the auditor industry is able to weaken the effect of information asymmetry and financial distress on audit delay. Meanwhile, this study contributes to supporting some explanations from agency theory on the audit delay phenomenon investigated. In addition, this research is also useful for the Public Accounting Firm (KAP) and company management in order to understand the triggering factors for audit delay.
Co-Authors Darmayanti, Tessa Eka