This study aims to determine: (1) The effect of company size on audit fee, (2) The effect of audit complexity on audit fee, (3) The effect of company risk on audit fee, (4) The effect of KAP size on audit fee. Population in this research are non financial companies listed in Indonesia Stock Exchange (IDX) in 2014 – 2017. The sample is determined based on purposive sampling method with a total sample of 68 companiees. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com and the official website of each company. The analytical method used is multiple regression analysis. The result showed that: (1) Company size influence a significant positive on audit fee, (2) Audit complexity influence a significant positive on audit fee, (3) Company risk no significant effect on audit fee, and (4) KAP size influence a significant positive on audit fee.

According to the Republik of Indonesia Ministry of Health in 2013, maternal deaths occurs a lot at home. The death in health facilities are happen in reference cases. The deaths occur in tbe referral case because the distance too the hospital is >5km by 30%. One of wisdom Republik of Indonesia Ministry of Health in effort to reduce maternal and infant mortality is Jaminan Persalinan (Jampersal) and effective referral in cases of complication. This study uses descriptive analytical methods and uses secondary data. Determination of samples using random sampling techniques, and based on Slovin formula totaling 82 samples. The most referrals came from Puskesmas with 63% samples, 76 patients with standard referral, reference time >60 minutes is 49 samples, referral flow procedures with direct contact criteria as many 76 samples, complications of Prelabor Rupture of Membrane had a total sample of 26 samples, the most normal delivery assistance measures were carried out with a total of 31 samples, aterm gestational age amounted to 68 samples, 20-35 years old maternal age group is 64 samples, multigravida as many as 48 samples, non-nearmiss mothers numbered 80 samples, Apgar’s Scores of baby with Normally there are 75 samples Abstrak Jumlah kematian yang terjadi pada ibu dirujuk karena jarak tempat tinggal ke rumah sakit >5 km sebanyak 30%. Salah satu kebijakan Kementerian Kesehatan RI dalam upaya menurunkan kematian ibu dan bayi adalah Jaminan Persalinan (Jampersal) dan terlaksananya rujukan yang efektif pada kasus komplikasi. Penelitian ini menggunakan metode deskriptif analitik bivariat, dengan design cross sectional. Pengumpulan data menggunakan data sekunder. Penentuan sampel menggunakan teknik random sampling, didapatkan jumlah sebanyak 82 sampel. Rujukan paling banyak berasal dari puskesmas dengan jumlah 63 sampel (76,8%), pasien dengan kelengkapan standar merujuk sebanyak 76 sampel (92,7%), waktu merujuk >60 menit yakni sebanyak 49 sampel (59,8%), Prosedur alur rujukan dengan kriteria langsung menghubungi sebanyak 76 sampel (92,7%), komplikasi Ketuban Pecah Dini memiliki jumlah sampel sebanyak 26 sampel (31,7%), tindakan pertolongan persalinan normal paling banyak dilakukan dengan jumlah 31 sampel (37,8%), Usia Kehamilan Aterm berjumlah 68 sampel (82,9%), kelompok Usia Ibu 20-35 tahun berjumlah 64 sampel (78%), Multigravida sebanyak 48 sampel (58,5%), keadaan ibu tidak nearmiss berjumlah 80 sampel (97,6%), Apgar Score Bayi dengan kriteria normal berjumlah 75 sampel (91,5%). Rujukan yang dilakukan pada fasilitas primer sudah dilakukan sesuai standar namun masih ada beberapa data yang kurang lengkap, diharapkan dapat lebih meningkatkan kualitas pelayanan system rujukan.

Background. Indonesia is a developing country which is one of 117 countries that has three nutritional problems in toddlers namely stunting, wasting and overweight. Based on data of Basic Health Research (Riskesdas) on 2013 prevalence malnutrition in Indonesia has increased 1.7%. Approximately 16% of toddler experience motor development disorder and 1: 100 children have less intelligence and speech delay. The process of early detection and stimulation of growth and development into things that should not be underestimated in order to create a generation of quality successors who are able to grow and develop well. Early detection of growth and development is one effort that can be done early childhood teachers, mothers and teachers to detect any behavioral drift of growth.Methodology. This research used cross sectional with observational approach. Determination of location and sample using purposive sampling in BKB PAUD Serdang Urban Village Kemayoran Central Jakarta with sample amount 95 childrenResult. Showing that of 95 children 58 (61%) female and 37 (39%) men. Age of child in early childhood is highest in> 4 - 5 years amounted to 35 (36.8%) and 2 - 3 years amounted to 6 (6.3%). 1 Nutrition status was found less than 34 (37,9%), more nutrition 6 (6,3%) and Obesity 6 (6,3%). The results of early detection of child deviation by using Pre-Screening Development Questionnaire (KPSP) as many as 85 (89.5%) in accordance with the development, but there are 7 (7.4%) doubtful children and 3 (3.2) possibility of deviation.Key words. PAUD, KPSP