Abstrak. Anak usia dini sangat rentan menjadi korban kekerasan seksual. Oleh karena itu anak perlu memiliki pengetahuan, keterampilan dan kemampuan untuk melindungi diri dari ancaman kekerasan seksual. Edukasi seksualitas pada anak usia dini melalui program Aku dan Kamu merupakan salah satu prevensi kekerasan seksual yang diterapkan di PAUD – TK Taman Belia Candi semenjak 2016 yang dileburkan kedalam kurikulum dan pembiasaan sehari - hari. Penelitian kualitatif deskriptif ini bertujuan memberikan gambaran mengenai pemahaman siswa terhadap materi “Aku dan Kamu”. Partisipan melibatkan 5 siswa TK-A dengan criteria tingkat kehadiran dan kemampuan mengungkapkan gagasan. Teknik pengumpulan data menggunakan teknik wawancara dan dokumentasi. Analisis data menggunakan reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa partisipan memahami materi tentang tata cara ganti baju dan tempat berganti baju, serta paham mengenai cara menjaga tubuh. Kata kunci:    edukasi seksualitas, anak usia dini

Aims: Study this regarding audit delays, aim to analyze the influence size companies and auditors switching to audit delay with an internal control system (ICS) as variable mediation on companies listed on the Indonesia Stock Exchange in 2020. Study Design: The design of this research study is correlational. Place and Duration of Study: Indonesian Stock Exchange (IDX) issuers in 2020. Methodology: Population is all publicly listed companies on the Indonesia Stock Exchange, totalling 786. Research data is classified as secondary data collected by documentaries, techniques the analysis use analysis regression logistic and multiple linear regression. Total sample 89 was obtained with the formula Slovin on level 10% significance, while the sample was chosen randomly. Results: Results show that size company no take effect against ICS, but auditor switching negatively affects ICS. Size company no take effect on audit delay, and auditor switching positively affects audit delay and ICS negatively against audit delays. In the study, this was also found that ICS or not could mediate influence the size company against audit delay. However, ICS can mediate the effect of auditor switching on audit delay. Conclusion: The results of this study support the theory of contingency in explaining audit delay by providing empirical proof that the internal control system can reduce audit delay and mediation the effect of auditor switching on audit delay. Become a reference or reference source for conducting similar research.