bluuebunny/crossref_metadata_2025 huggingface dataset:
PERANAN AUDITOR INTERNAL DALAM UPAYA PENDETEKSIAN DAN PENCEGAHAN FRAUD TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE
Authors: Anggriani Devi , Gunawan Juniati
Published: July 2019

Internal auditing serves help management in detection and prevention his that happens at an organization in the implementation of the good corporate governance. Principies of good corporate governance is an indicator the achievement of the balance interests, so the clash interests that occurs could focus and controlled and not result in losses to each party. According to previous studies, fraud led to the collapse of the world class companies. This is because inactive of mechanism good corporate governance. The -role of the auditors internal in an effort to detection and prevention his has a strong enough. And the role of the auditors internal also has a very important in good corporate governance. Methods used in this research is research methodology explanatory research with quantitative survei aims to understand the influence of the role of the auditors internal (components expertise, the scope of the work, the approach) that was undertaken auditor internal in order to detection and prevention his with the implementation of the good corporate governance on a 50 respondents is the company open a listing on the Bursa Efek Indonesia through the distribution of the questionnaire. The result has been concluded, the expertise, the scope of the work, the approach that was undertaken internal audit influential indirectly on the ,corporate governance through the intervening the detect and prevent offraud. For the company public, should be channeled to detect cheating through prevention, prevent is the root cause problems cheating that the creation of principles of good corporate governance in the company.
PENGARUH GOOD CORPORATE GOVERNANCE DAN LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS INDUST1U PERBANKAN DI INDONESIA PERIODE 2012-2014
Authors: Ariani Marieta
Published: July 2019

This study aims to test and analyze: the influence of good corporate governance on the profitability of the banking industri and the influence of loan to deposit ratio on the profitability of the banking industri in Indonesia. The research sample used in the study were 13 banking industries that received the best assessment from the Indonesian Institute for Corporate Directorship (IICD) of the 30 companies listed on the Indonesia Stock Exchange (IDX) as the top 30 issuers with the highest Corporate Governance (CG) scores in the 2012 period -2014. The sampling technique uses purposive sampling method. Data analysis techniques include: descriptive statistics; normality test; classical assumption test: multicollinearity and heteroscedasticity; multiple regression test: test the coefficient of determination, F test, and T test. The results of the study show that: for good corporate governance the number of audit commissions and the number of directors has a significant positive effect on the profitability of the banking industri; institutional ownership and the proportion of independent board of directors have no significant effect on the profitability of the banking industri; and the loan to deposit ratio has a significant negative effect on the profitability of the banking industri in Indonesia.
PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA PERUSAHAAN PERBANKAN
Authors: Swastika Heni , Aryati Titik
Published: July 2019

This Thesis is done in order to give empirical prove about Corporate Social Responsibily (CSR) related to Company Financial Performance (productivity and value of a company). In this Thesis, company's performance devided in short term performance and long term performance. Company's short term performance is company's productivy based on Asset Turnover (ATO), while Company's long term pe4formance is company's value based on Price to Book Value (PBV). Corporate Social Reponsibility (CSR) performance is measured with Sustainability Report Disclosure Index (SRDI). Population used in this thesis is the company that have been registered in Bursa Efek Indonesia (BEI) in a certain period between 2012 until 2014. Total sample for this Thesis are 31 Banking company which is chosen using purposive sampling method. The data for this thesis is analyzed using classical assumption test and hypothesis test using Doubled Linear Regression. This research proves that Corporate Social Responsibility (CSR) brings positive effect related to Productivity of a Company and Value of a Company.
ANALISIS PENGARUH BUDAYA ORGANISASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENDETEKSIAN DAN PENCEGAHAN FRAUD
Authors: Priyanto Agung , Aryati Titik
Published: July 2019

This research is to be able to know and to obtain empirical evidence analysis of the influence of organizational culture and internal control systems for the detection and prevention of fraud in a company. In this study population was Internal Auditor who works in 4 (four) companies in Indonesia which is chosen by random method (simple random sampling). The results of this study are significant influence between organizational culture and internal control systems to the dependent variable detection and prevention of fraud in the company or organization. This shows that jointly (simultaneously) organizational culture and internal control systems can improve the detection and prevention offraud in a company or organization. However, despite the partial internal control system has significant influence on the detection and prevention offraud is not the case with testing on organizational culture variable partially has no significant effect on the variable detection and prevention of fraud in the company or organization.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK YANG BERPROFESI SEBAGAI DOSEN DI PERGURUAN TINGGI SWASTA (Studi Kasus Dosen Universitas Trisakti)
Authors: Pambudi Tyas
Published: July 2019

The purpose of this study was to determine the effect of tax administration system modernization and taxation knowledge on taxpayers who work as lecturers in private universities. The data used are primary data by distributing questionnaires to lecturer paxpayers in private universities. The population that will be the object of research is all lecturer taxpayers at Trisakti University. The sampling technique used was accidental sampling. This study uses a method of linear regression analysis. The results show that the modernization of the tax administration system and taxation knowledge has a positive and significant effect on taxpayer compliance as a lecturer in private universities.
PEMAHAMAN PERATURAN PAJAK, PELAYANAN APARAT PAJAK DAN DAMPAKNYA TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERATING (Studi kasus wajib pajak KPP Kalideres Jakarta Barat)
Authors: Syamsurizal Syamsurizal
Published: July 2019

The tax contribution for the development of the country is crucial so it needs to be analyzed more deeply the influence of the understanding of the tax regulation and the service of the tax authorities moderated by the risk preference to taxpayer compliance registered at Tax Office (KPP) Kalideres West Jakarta. The data used is the primary data by distributing questionnaires to the Mandatory registered in the Primary Tax Office (KPP) Pratama Kalideres West Jakarta. The population that will be the object of research are all taxpayers registered in the Primary Tax Office (KPP) Pratama Kalideres West Jakarta until the period of December 2016. The sampling technique used is accidental sampling. This research uses multiple lininer regression method. The results showed that the understanding of tax rules have a positive and significant effect on the taxpayers' lalowkdge and service of tax officials positive and significant to taxpayer compliance. The results of this study also conclude that the effect of understanding tax regulations on taxpayer compliance is not moderated significantly by risk preferences.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN, INSTITUSIONAL, KEBIJAKAN DIVIDEN, STRUKTUR ASET, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, RISIKO BISNIS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Bonita Azalia , Pohan Hotman T
Published: July 2019

The purpose of this research is to analyze the influence of insider ownership, institutional ownership, dividend policy, asset structure, profitability, firm growth, business risk and firm size to debt policy. Population in this research is non financial companies listed in Indonesia Stock Exchange during the study period of years 2011- 2013. The samples of this research are 61 nonfinancial companies. The multiple regression is statistic method which is used to test the research hypothesis. The results of this research show that profitability and firm size have significantly influence the debt policy. While insider ownership, institutional ownership, dividend policy, asset structure, firm growth, and business risk have not influence the debt policy.
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TEDAFTAR DI BEJ
Authors: Arif Abubakar
Published: July 2019

The objective of this study is to examine the usefulness of the financial ratios at individual and construct levels in predicting earning growth for one year ahead. To predict the earning growth, there are 15 financial ratios categorized into four constructs. This study used data taken from financial statements for three years (1999 2001) from 76 companies listed on Jakarta Stock Exchange.To examine the usefulness of financial ratios in order to predict earning growth, this study uses multiple regression analysis and Analysis of Moment Structure (AMOS). The multiple regression analysis is used to test the usefulness of the financial ratios at individual level while the Analysis of Moment Structure (AMOS) is used to test at the construct level to predict earning growth. The colleting data techniques used are library research and documentation from the Jakarta Stock Exchange. After data collected, it will be calculated and tested with statistic test in order to get a result. The next step is to take hypothesis from the result earlier and make a conclusion as the last step.The result of this study shows that changes of financial ratios at construct level which is debt ratio is useful to predict earnings changes for one year ahead in 76 companies listed in Jakarta Stock Exchange, whereas financial ratios at individual level are found unuseful.
STRATEGI DAN PROSES PENGURANGAN DEFISIT ANGGARAN PEMERINTAH
Authors: Basri Yuzwar Zainul , S Mulyadi
Published: July 2019

Abstract
HUBUNGAN ANTARA PENGUNGKAPAN, INFORMASI ASIMETRI DAN BIAYA MODAL
Authors: Nuryatno Muhammad , Nazir Nazmel , Rahmayanti Maya
Published: July 2019

This study intends to investigate the relationship between disclosure, asymmetryinformation and cost of capital. The samples of this study cover about 40 manufacturer companies listed at the Jakarta Stock Exchange in 2004 that selected using purposive random sampling. The analysis method used to test is simple regression, Kolmogorov-Smirnov and P-Plot. The study result were as follows, first hypothesis show there is no relationship between disclosure and asymmetry information. Second hypothesis result show that there is a positive relationship between asymmetry information and cost of capital. Third hypothesis, there is a relationship between disclosure and cost of capital.
ANALISIS PENGARUH PENERAPAN METODE ARUS BIAYA PERSEDIAAN, NILAI PERSEDIAAN DAN GROSS PROFIT MARGIN TERHADAP MARKET VALUE PERUSAHAAN MANUFAKTUR DI BURSA EFEK JAKARTA
Authors: Sudaryono Bambang , Hilda Hilda
Published: July 2019

The aim of this research is to find the influence of inventory cost flow methods, inventory value and gross profit margin to the company market value. The research data was gathered from the annually financial report 56 manufacturers companies that were sampled listed on Jakarta Stock Exchange (JSX) within the period of 2002-2005. Out of the 56 manufacturer companies, forty-eight of them are implementing the average inventory cost flow method and 8 companies implemented the FIFO inventory cost flow method. These samples were chooses by applying the purposed sampling method. The analysis was calculated by using classic assumption test consists of normalization data, multicoleneritas, autocorrelation and heterousskedastisitis test. Afterwards, hypothesis test was measured by utilizing the multiple regression test followed with F test and t test also independents t test act as a support for hypothesis test. The result of this research shows that as collectively the inventory cost flow methods, inventory value and gross profit margins significantly affected the market value. And as individually, the variable that significantly affects the market values is just inventory while the inventory cost flow methods and gross profit margin had a less impact to the market value.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE DEPRESIASI UNTUK AKTIVA TETAP PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK JAKARTA
Authors: Nuryatno Muhammad , Nazir Nazmel , Adinugraha Ramaditya
Published: July 2019

The objective of this thesis is to identify the influence of firm's size, leverage ratio, and accounting ROA to the depreciation method selection for plant assets in manufacturing companies listed in Jakarta Stock Exchange. The dependent variabel in this research is depreciation method selection, which is measured by nominal scale, while, the independent variables consists firm's size, leverage ratio, and accounting ROA is measured by metric scale. The data in this research includes 55 manufacturing companies which were selected by using a purposive judgement sampling in the period of 2002 until 2005. The method used in this research are normality test, classic assumption, and hypotheses test by using logistic regression analysis. The result of this research is that at the alpha rate of 5%, each of the independent variables -including firm's size, leverage ratio, and ROA- do not have significant influences to the depreciation method selection for plant assets in the manufacturing companies listed in Jakarta Stock Exchange. Meanwhile, a simultaneous test performed to theese three independent variables doesn't show a result of significant influence to the depreciation method selection for plant assets in those companies neither.
PERSEPSI MAHASISWA TENTANG PENGARUH KECERDASAN TERHADAP LABA PERUSAHAAN
Authors: Wiyono Slamet
Published: July 2019

Abstract
PERAMALAN PERUSAHAAN PERUSAHAAN TARGET TAKE OVER DENGAN PENDEKATAN TOBIN'S Q DAN ANALISIS DISKRIMINAN DI PASAR MODAL INDONESIA TAHUN 2005
Authors: Pohan Hotman T
Published: July 2019

This research is designed to examine Tobin'Q Model and Discrimirnant Anal;ysis for implelementating in take over process or aquisition. We want to get empirical evidence the application of the Tobin'Q Model and Discriminant Analysis models in take over process in Jakarta Stock Exchange during 2005. The result of this research are ROE has significant differenctiation at level 0,05 so this ratio to be paid attention, in level 0,01 D/E is significant, but PER is not significant. Discriminrant Model that resulted of the research is Z = -0,036 + 0,22 ROE, and the model could use as guidance for aquisition.
PENGARUH WORKING CAPITAL, FIXED FINANCIAL ASSETS, FINANCIAL DEBT , DAN FIRM SIZE TERHADAP PROFITABILITAS
Authors: Margaretha Farah , Adriani Nina
Published: July 2019

The purpose of this research is to analyze the influence of working capital, fixed financial assets, financial debt and firm size on probability. Data of this research is obtained from 19 companies of textile and garment industry that have been listed on Jakarta Stock Exchange and it has selected using purposive sampling method during 2001 to 2005. Data analysis method used in this research are multiple linier regression and testing hypothesis. Independent variables used in this research are working capital, fixed financial assets, financial debt and firm size and the dependent variable is profitability. Based on testing hypothesis, we have results that working capital and firm size have positive effect and significant on profitability whereas fixed financial assets and financial debt have negative effect and significant on profitability. The implication of this research explain that the company need to play attention on working capital management, fixed financial assets, sales and debt proportion because all those things have influence on profitability.
OPTIMALISASI PERAN DANA BAGI HASIL (DBH) DALAM PEMBANGUNAN DAERAH
Authors: Isti'anah Isti'anah
Published: July 2019

The implementation of fiscal balance policy has been done through budgetallocation for the local governments, include balance fund. The fiscal balance policy would reduce imbalance fund resources between central and local governments and to lessen fiscal gap among local governments as well. One of the fiscal balance components is revenue sharing. Problems often arising in delivering revenue sharing mechanism are the implementation of quarter periodical that are not on time. As consequence, it would disturb planning system of development in regions.
ANALISIS KEMAMPUAN LABA, PIUTANG, PERSEDIAAN, BIAYA ADMINISTRASI & PENJUALAN, DAN RASIO LABA KOTOR TERHADAP PENJUALAN DALAM MEMPREDIKSI LABA
Authors: Arif Abubakar , Rudiyaningsih Eka
Published: July 2019

This thesis is to examine capability of net income, account receivable, inventory, operating expense and gross profit margin ratio to sales in predict of net income to the next year. Financial information is getting from financial statement of 35 manufacture companies that listed in Bursa Efek Jakarta (BEJ) of the year 2004-2006. Analized of data using Multiple Regression Analysis. The result of this research is to feature of net income, account receivable, operating expense and gross profit margin ratio to profitable in predict of net income of the next year. Partially, only net income that have significant influence to net income of the next year.
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP EARNING RESPONSE COEFICIENT DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Dewi R Rosiyana , Sitinjak Mariani
Published: July 2019

The purpose of this research is to know that company characteristics toward social disclosure and Earning Response Coefficient (ERC) on manufacture companies is listed in Indonesia Stock Exchange. Independent variables in this research are profitability, leverage, and company size with ethnic of company leaders as a control variable. Intervening variable in this research is social disclosure. Dependent variable is Earning Response Coefficient (ERC). Fourty-seven registered companies in Indonesia Stock Exchange were used as research sample. These samples were selected by using purposive sampling method. Analysis hypothesis is using Regression, before hypothesis test, normality data test using kolmogorov-smirnov and P-Plot test. The result concluded by using Regression there are both profitability and company size have influences to social disclosure. Corporate Social Responsibility (CSR) also have influence too to Earning Response Coefficient (ERC). In third model, only company size have influence to Earning Response Coefficient (ERC)
ASIMETRI INFORMASI MEMODERASI BEBAN PAJAK TANGGUHAN DAN MANAJEMEN LABA
Authors: Rachmawati Sistya
Published: July 2019

The objective of this research is to ident6 the direct and indirect influences of deffered tax expense toward earning management which is moderated by asymmetry Information. This research examines 50 manufacturing companies listed in Jakarta Stock Exchange and issues auditedfinancial statement since 2004-2006. The statistical method used to test the hypothesis is Multiple Regression Model. The empirical result of this research indicates that deffered tax expense has influence to Earning Management. Test results suggest that by using the Multiple regression analysis, deffered tax expense have a direct positive significant influences to earning management, while asymmetry information have no significant influences toearning management. The control variable Cash Flow operation have positive significant influence toEarning Management, while size and growth has no significant influence Earning Management.
PENERAPAN DAN IMPLEMENTASI ANGGARAN BERBASIS KINERJA
Authors: Isti'anah Isti'anah
Published: July 2019

Good governance is an effort to change government behavior to be professional, accountability, and participation. Reform of the budget system is needed to support good governance. The Performance Based Budgeting obligates each ministry or agency reconstructs clearly about mission, vision and strategy.
PENGGUNAAN PROFILE, STATISTIC, DAN STRATIFY D ALAM MENGAUDIT ACCOUNT RECEIVABLE (STUDI KASUS)
Authors: Masjono Ali , Purwaji Agus
Published: July 2019

Computer Assisted Audit Techniques (CAATs) refers to the software ACL (Audit Command Language Version 9), is useful to calculate profile, statistics, and stratibi automatically. It uses to know the whether the occurrence of anomalies in an Account Receivable (AR) balances information. The field amount were used where the final balances ofAR are stored. This research has discussed the 161 records from 772 records have negative balances or 27.72% of total AR Balances. The research has examined the company policy against negative balances. Does a negative balance can be converted into goods or collateral accounts. If a positive balance equal to a negative balance, the AR balance will be zero. This leads to miss interpretation of the AR and affect the credibility of sales information, which the Information is as no sale occurred when credit sales did occurred.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2005-2007
Authors: Midansih Ken , Wibowo Wibowo
Published: July 2019

The purpose of this research is to analyze factors that influenced the timeliness of financial report on manufacture companies listed in the Indonesian Stock Exchange. The dependent variable that used in this research are timeliness of financial reporting to BAPEPAM, timeliness completion of audit and timeliness publication in mass media and variable independent are profitability, financial leverage, liquidity, firms size, public ownership, reputation of public accountant firm, auditor opinion, and information communication technology. The population to be examined in this study were 156 manufacture companies. The result of examination to 52 companies for the period of 2005-2007 listed in the Indonesian Stock Exchange which have been selected using purposive sampling method. Data to be used in the study was secondary data. The analysis method of data in this research is regression logistic. The result of this research found that profitability, financial leverage, liquidity, firms size, shareholder's dispersion, reputation ofpublic accountant firm, auditor opinion, and information communication technology significantly affect timeliness of financial reporting to BAPEPAM. On the other hands, profitability, financial leverage, liquidity, firms size, shareholder's dispersion, reputation ofpublic accountant firm, auditor opinion, and information communication technology were not significantly affect timeliness completion of audit and publication in mass media.
PENGARUH KARAKTERISTIK KOPERASI TERHADAP PERMINTAAN JASA AUDIT EKSTERNAL: STUDI EMPIMS KOPERASI DI KOTA SEMARANG
Authors: Ardiansah M. Noor
Published: July 2019

This research would provide an empirical impact of some variables such: size of member, organization size, gearing ratio and liquidity ratio toward demand of external audit to cooperation. This further research is done to 78 cooperation organization in Semarang area, which have annual member meeting in 2004-2005. Logistic regression used to analyses the data. Result show that, each individually or simultaneous these independent variables such size of member, organization size, gearing ratio and liquidity ratio was significant influence toward demand of external audit to cooperation. This finding was give more empirical evidence with result of Tauringana & Clark (2000) and Ardiansah (2005) that voluntary demand of external audit to cooperatioan increasing consider to extend of cooperation characteristics such size ofmember, organization size, gearing ratio and liquidity ratio
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2010
Authors: Hermi Hermi , Kurniawan Ary
Published: July 2019

This study aims to determine the effect of financial performance (return on the investments (ROI), Return on Equty (ROE), Net Profit Margin (NPM), Earning Per Share (EPS), Price to Book Value (PB V)) to return the shares either partial or simultaneously. The study focused on manufacturing comanies listed in Indonesia Stock Exchange (BEI) in the period 2008 to 2010. The selection of samples based on purposive sampling, so that the obtained sample of 56 manufacturing companies. The result of the sestudies show that partially only variable that has just EPS significantly influence on stock returns. While other variables, namely ROl, ROE, NPM, PBV had no signfficant effect on stock returns. In simultaneoualy free variabrl ROI,ROE, NPM, EPS, PBV has a significant effect on the stock Return.
PENGARUH IMPLEMENTASI CORPORTATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM (Studi pada Emiten LQ45 di Bursa Efek Indonesia Tahun 2006/2007)
Authors: Solihin Solihin , Wibowo Wibowo
Published: July 2019

This research is purposed to determine influence CSR disclosure to stock price of banking and mining companies that listed at Indonesia Stock Exchange(IDX). There are two model ofresearch, the first model without control variable BETA and PBV. The second model included control variable BETA and PBV. BETA is proxy of risk and PBV is proxy of growth. This research was conducted on 30 mining and banking companies that listed in Indonesia Stock Exchange (IDA9 for the period 2006-2007. The method which used to select sample ofthis research is purposive sampling. Data analysis methods used Pearson for validity test, P-P Plot for normality test, Variance Inflation Factor(VIF) for multicollinearity test, LM-test for autocorrelation, and Glejser for heterrocedacity test. 7.= test and F-test was used to test hypothesis. The result of this research are in the first model( without control variable BETA and PBV), CSRI disclosure, Unexpected Return(UE), interaction between CSRI & UE not influenced CAR of mining and banking companies that listed at IDX. The second model(included control variable BETA and PBV) indicated that CSRI disclosure, Unexpected Return(UE), interaction between CSRI & UE, Price to Book Value(PBIO, BETA, interaction BETA & PBVnot influenced CAR ofbanking and mining companies that listed at IDX
PENGARUH BURSA SAHAM ASIA TERHADAP BURSA SAHAM INDONESIA
Authors: Cahyadi Ardi Kurnia , Yanti Harti Budi
Published: July 2019

This study examined the effect of the movement of Asian stock markets of Indonesia stock exchange. The data used is the composite stock price index data from the Japanese stock market, Hong Kong, Singapore and Indonesia. The data used are monthly data covering the period July 1997 to June 2008. To find out if there is a relationship of each stock on the stock exchange Indonesia Pearson correlation coefficient is used. Furthermore, to know the influence of other movements ofthestock exchanges Indonesia Granger Causality test is used. This research provides empirical evidence on the theory of contagion effect, by showing the influence of Asian stock markets of Indonesia stock market and vice versa. Testing the Granger test succeeded in proving the existence of a causal relationship between stock market Indonesia with Singapore stock exchange.
Pemahaman Auditor tentang Skema Kecurangan, Red Flags, Mekanisme Deteksi dan Mekanisme Prevenlif Kecurangan
Authors: Yanti Harti Budi , Agustina Enica
Published: July 2019

Penelitian ini bertujuan mengetahui pemahaman auditor tentang skema kecurangan, indikasi keterjadiannya, mekanisme deteksi yang efektif serta mekanisme preventif pencegah kecurangan. Penelitian ini menggunakan data primer yang diperoleh melalui kuesioner. Responden penelitian berjumlah 275 berasal dari auditor BPK-RI, auditor internal dan auditor eksternal di Jakarta. Skema kecurangan dikelompokkan dalam 3 kelompok, skema kecurangan korupsi, penyalahgunaan aset dan kecurangan laporan keuangan. Penelitian ini menggunakan 16 petunjuk adanya kecurangan (Red flag) meliputi cirri sifat pelaku, kondisi, motivasi dan tekanan yang memicu terjadinya kecurangan. 11 mekanisme deteksi kecurangan serta 15 mekanisme preventif kecurangan yang harus dinilai keefektivannya oleh auditor. Hasil penelitian mengungkapkan bahwa auditor telah memahami skema kecurangan dengan predikat baik (75%), pada skema korupsi, penyalahgunaan aset dan kecurangan laporan keuangan. Secara umum, tidak ada perbedaan pemahaman diantara kelompok auditor. Pada kelompok pengetahuan tentang mekanisme deteksi yang paling efektif, terdapat perbedaan persepsi tentang mekanisme Management Review, Temuan secara tidak sengaja, pemberitahuan oleh polisi, prosedur pengawasan rutin. Terdapat perbedaan persepsi tentang mekanisme pencegahan kecurangan diantara ketiga kelompok auditor yaitu mekanisme pengembangan kode etik organisasi, sertifikasi laporan keuangan oleh manajemen, audit oleh auditor internal, pendidikan dan pelatihan tentang kecurangan kepada manajer dan direksi, serta kepada karyawan, penetapan kebijakan oleh penegak hukum serta terakhir reward untuk whistle blower.
Intellectual Capital Terhadap Nilai Pasar Dan Kinerja Keuangan Perusahaan Dengan Value Added Intellectual Capital (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2008-2011)
Authors: Sofie Sofie , Prihartini Ari , Liana Rinda
Published: July 2019

This study aims to ident6 and analyze the effect of intellectual capital as one of the company's intangible assets to market value and financial performance.of the company-manufacturing companies using the Value Added Intellectual Capital (VAIC m). The analysis method used is multiple panels because the structure of the data used in this research is the data panel. The results of the hypothesis theory shows that the intellectual capital has significant effect on the market value and performance of the company. The three components of intellectual capital, as the physical capital efficiency, human capital and structural capital efficiency, have a positive effect on firm value and performance of companies that dproksi by ROA, ATO, ROE and OI / S. So do the results of statistical tests, except for the efficiency of the human capital and structural capital efficiency ROE against Of / S. The results show that intellectual capital is a factor that is very important and significant effect on the quality of the company which in turn directly affects firm value andfinancial performance of the company.
Asimilasi Pasal 14 Tentang Independent Personal Services ke Dalam Pasal 7 Tentang Business Profit Dalam OECD Model
Authors: Lastanti Hexana Sri
Published: July 2019

Dua model tax treaty yang banyak digunakan sebagai acuan oleh berbagai negara (acceptable) adalah UN Model dan OECD Model. Salah satu perkembangan OECD Model adalah asimilasi pasal 14 tentang independent personal services ke dalam pasal 7 tentang business profit. Mengingat OECD Model merupakan salah satu acuan penting yang digunakan oleh banyak Negara dalam membuat tax treaty dengan negara lain, maka penulis mengangap perlu untuk melakukan kajian terhadap revisi OECD Model tersebut. Adapun rumusan masalah yang akan dibahas adalah apakah implikasinya terhadap hak pemajakan Indonesia jika tax treaty Indonesia mengikuti revisi OECD Model tersebut di atas. Metodologi yang digunakan dalam penelitian ini adalah studi literatur. Berdasarkan hasil pembahasan, maka disimpulkan bahwa pengaruh asimilasi Pasal 14 tentang independent personal services ke dalam Pasal 7 tentang business profit menguntungkan bagi hak pemajakan Indonesia, karena hak pemajakan menjadi lebih luas melalui alat uji BUT yang lebih variatif dan pemenuhan kewajiban perpajakan BUT di Indonesia yang disamakan dengan Wajib Pajak Badan Dalam Negeri memberikan keuntungan bagi Indonesia dari aspek administratif dan dari aspek perluasan cakupan pajak yang dapat dikenakan. Alternatif lain, jika diterapkan dalam tax treaty Indonesia dapat dilihat berdasarkan ketentuan yang ada dalam Pasal independent personal services dan Pasal furnishing of services. Ketentuan tersebut dapat berbentuk time test, maupun persentase tertentu. Dampaknya bisa menguntungkan dan merugikan.
PENGARUH KECERDASAN EMOSIONAL TERHADAP PRESTASI BELAJAR MAHASISWA AKUNTANSI DENGAN VARIABEL MODERATING KEPERCAYAAN DIRI
Authors: Ariani Marieta
Published: July 2019

Education was one of the way human increased their welfare. It's also power integrity which effected by emosion, ethics, trust and etc. In Framework of Development of Accounting Education Research which promulgated by the American Accounting(AAA), state that there were special research needs for accounting education. This research is evaluate the influence of emotional intelligenceto achievement learning accounting with self confidence as moderating variable.The research population were all of student accounting in Faculty Economic of Trisalai University. Samples were collected by used purposive sampling method, so acquired about 170 students. The research used regression analysis to analyse the data.. The result of research revealed that emotional intelligence and self confidence as modarating variable has no significant effect to achievement learning accounting.
Pengaruh Konvergensi IFRS terhadap Kualitas Pelaporan Keuangan
Authors: Dewi R Rosiyana
Published: July 2019

Konvergensi standar akuntansi di Indonesia menuju IFRS dapat berdampak pada kinerja keuangan dan pelaporan keuangan yang pada akhirnya dapat mempengaruhi kualitas pelaporan keuangan. Tujuan penelitian ini adalah untuk menguji apakah konvergensi IFRS dapat mempengaruhi kualitas pelaporan keuangan yang diukur dengan harga pasar terhadap ekuitas dan nilai buku serta ketepatan waktu penyempaian laporan keuangan. Sampel pada penelitian ini sebanyak 81 perusahaan yaitu yang telah menerapkan standar IFRS pada tahun 2008. Data diolah menggunakan SPSS dengan regresi berganda dan logistik. Hasil penelitian menunjukkan bahwa konvergensi IFRS mempengaruhi knalitas laporan keuangan yang diukur dengan harga pasar atas informasi ekuitas dan nilai buku laba, disamping itu kinerja keuangan perusahaan pada saat konvergensi IFRS berpengaruh terhadap ketepatan penyampaian laporan keuangan.
PENGARUH PENGALAMAN AUDIT, KOMITMEN PROFESIONAL, ORIENTASI ETIKA, DAN NILAI ETIKA ORGANISASI TERHADAP PENGAMBILAN KEPUTUSAN ETIS AUDITOR DALAM SITUASI DILEMA ETIKA
Authors: Hayunigtyas Alifindi Rizky , Murtanto Murtanto
Published: July 2019

Penelitian ini bertujuan untuk menganalisa pengaruh pengalaman audit, komitmen profesional, orientasi etika, dan nilai etika organisasi terhadap pengambilan keputusan etis auditor dal= situasi dilema etika. Dalam sampel ini terdapat kriteria yang digunakan dalam pengambilan sampel, yaitu KAP yang termasuk The Big Four dan berlokasi di Jakarta dan responden dalam penelitian ini berjurnlah 80 orang. Dalam penelitian ini, penulis menggunakan uji kausalitas. Data diperoleh melalui penyebaran kuesioner dengan skala likert interval yang diadopsi dari Sasongko (2007). Alat analisis yang digunakan untuk pengujian hipotesa adalah uji parsial. Hasil penelitian menunjukkan bahwa pemaharnan etika (nilai etika organisasi dan orientasi etika), komitmen profesional, dan pengalaman audit mempunyai pengaruh yang signifikan terhadap keputusan etis auditor.
Analisis Pengaruh Faktor Organisasional, Individual, Situasional, dan Demografi Terhadap Niat Melakukan Whistleblowing Internal
Authors: Sinaga Amelia , Astuti Christina Dwi
Published: July 2019

The purpose of this research is to analyze the influence of organizational, individual, situasional, and demographic factors on internal whistleblowing intentions. The sample of this empirical study is employees of Indonesian Power in Jakarta with a total of 150 questionnaires were distributed. Intake of total sample using purposive sampling method and the method of analysis used is the method of Multiple Regressions Analysis. The results of this empirical study are the locus of control, seriousness of wrongdoingand status of wrongdoerhave significant effect on internal whistleblowing intentions, whereas managerial status, organizational commitment and ethnic group do not have significant effect on internal whistleblowing intentions. Managerial status, locus of control, organizational commitment, seriousness of wrongdoing, status of wrongdoer and ethnic groupsimultaneously effect on internal whistleblowing intentions.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN PROFITABILTAS SEBAGAI VARIABEL MODERASI
Authors: Nurcahyo Andhi Adhitya , Suryaputri Rossje V
Published: July 2019

The objective of the empirical study is to examine and to analyze the effect of Board of Directors, Leverage, Perccntage of Public Stock and Firm Size to Earning Management with Profitability as a moderated variable. The sample of this empirical study is the manufacturing company that listed in Indonesia Stock Exchange (IDX) in 2011-2014. Total sample of this research is 96 financial statement. This research uses multiple regression analysis as hypotesis testing. The result of this empirical study are board of directors, percentage of public stock and firm size has not significant influence to earnings management, leverage has significant influence to earnings management. Board of directors which moderated of profitability, leverage which moderated of profitability and firm size which moderaed of profitability has not significant influence to earnings management, percentage of public stock which moderated of profitability has significant influence to earnings management.
PENGARUH ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL DISCLOSURE TERHADAP ECONOMIC PERFORMANCE
Authors: Wijaya Bayu Aji , Nuryatno Muhammad
Published: July 2019

The objective of this study is to determine the impact of environmental performance and environmental disclosure to economic performance. This type of research conducted is the type of research by testing the hypothesis which is a study in explaining the phenomenon of the relationship between variabels. Data used in this study come from annual reports of basic & chemical industry companies listed on the Indonesia Stock Exchange and PROPER in 2011-2013 with a total of 13 companies. Analysis of the hypothesis used in this study using single linear regression and prior to hypothesis testing has been conducted test data normaliol. From the results obtained by testing the hypothesis that environmental performance affect the economic performance. Test results on the second hypothesis also suggests that environmental disclosure does not influence economic performance. The first .findings of the research support Suratno, et al (2006). While the latter findings support the findings of Ingram and Frazier (1980).
PICTURE WORD INDUCTIVE MODEL FOR BETTER DESCRIPTIVE TEXT WRITING
Authors: Ermita Mira , Emzir Emzir , Lustyantie Ninuk
Published: July 2019

This study is done to find out the effect of using the Picture Word Inductive Model for teaching-learning descriptive text with second-semester students in the English Education Study Program at the University of Jambi in Indonesia to improve the students� writing skills. This study used an action research method. Three cycles were done in this study. Data were gathered from observations and tests. In the preliminary study, the mean score of the student�s speaking was 50. The percentage of students who passed the minimum criterion of 70 was 6% with only 1 out of 17 students passing the minimum score. The mean score from cycle 1 was 72 and only 11 students or 65% passed the minimum score. The mean score from cycle 2 was 67 and 41%, i.e. only 7 students passed the minimum score. Meanwhile, from cycle 3, the mean score was 80 and all of the students (100%) passed the minimum score. Hence, the results showed that the use of Picture Word Inductive Model was a success. The students enjoyed their lessons more and were more motivated, interested and confident during the teaching-learning sessions.
NURTURING STUDENTS' WRITING NARRATIVE INTEREST THROUGH MIND MAPPING AND COOPERATIVE INTEGRATED READING AND WRITING
Authors: Inayah Ratih , Argawati Ningtyas Orilina
Published: July 2019

This study aims to investigate the motivation of senior high school students at 11st grade in reading and writing English texts, especially narrative text.� The study also explores the insight toward the use of mind mapping and cooperative integrated reading and writing in nurturing students� interest and motivation in writing narrative text. The study used qualitative case study to learn and pay attention to phenomena that the students� motivation in reading and writing narrative text are needed to be nurtured. There were 36 students of 11st grade in senior high school in Bandung were involved in this study. Questionnaire and interview were given to the students. The results show that the students who show positive view toward reading and writing narrative texts are 74% students. They interest and willingness in making mind mapping of the narrative, because they know that narratives texts are full of information and moral value. While only 26% students who seem force to read and write narratives text to compose mind mapping. Eventually, integrating reading and composition in the classroom can nurture their reading interest and increase their willingness to read narrative text. Since, many students can understand the moral value of the narrative text through discussing with their friends at the class and making a mind mapping through cooperative learning about the narrative text is very useful to develop their mind.
Hip Biomechanics During a Single-Leg Squat: 5 Key Differences Between People With Femoroacetabular Impingement Syndrome and Those Without Hip Pain
Authors: Malloy Philip , Neumann Donald A. , Kipp Kristof
Published: July 2019

Background

The hip joint biomechanics of people with femoroacetabular impingement (FAI) syndrome are different from those of healthy people during a double-leg squat. However, information on biomechanics during a single-leg squat is limited.

Objectives

To compare hip joint biomechanics between people with FAI syndrome and people without hip pain during double-leg and single-leg squats.

Methods

Fourteen people with FAI syndrome (cam, n = 7; pincer, n = 1; mixed, n = 6) and 14 people without hip pain participated in this cross-sectional, case-control, laboratory-based study. Three-dimensional biomechanics data were collected while all participants performed a double-leg and a single-leg squat. Two-way mixed-model analyses of variance were used to assess group-by-task interactions for hip joint angles, thigh and pelvis segment angles, hip joint internal moments, and squat performance variables. Post hoc analyses for all variables with a significant group-by-task interaction were performed to identify between-group differences for each task.

Results

There were significant group-by-task interactions for peak hip joint (P = .014, η2 = 0.211) and thigh segment (P = .009, η2 = 0.233) adduction angles, and for peak hip joint abduction (P = .002, η2 = 0.308) and extension (P = .016, η2 = 0.203) internal moments. There were no significant group-by-task interactions for squat performance variables.

Conclusion

Biomechanical differences at the hip between people with FAI syndrome and those without hip pain were exaggerated during a single-leg squat compared to a double-leg squat task.

Level of Evidence

Diagnosis, level 4. J Orthop Sports Phys Ther 2019;49(12):908–916. Epub 23 Jul 2019. doi:10.2519/jospt.2019.8356
Maternal risk factors for low birth weight of neonates in al- diwaniyah province, iraq
Authors: Adel J. Hussein
Published: July 2019

The LBW infants as weighting less than 2.5kg at birth. Infants with low birth weight are probable to suffer medical troubles and delay development from the time of delivery to adult life. This study was planned to discover the prevalence of LBW infants in Ad-Diwaniyah city (Iraq) and the maternal risk factors, which contribute to the occurrence of low birth weight, and it is rated and what the suitable recommendations can be made to prevent this problem.  Unfortunately, in Iraq, several studies reveal an increase in the delivery of LBW infants in the last years. The present study was aimed to identify the prevalence of LBW and possible maternal factors in children, teaching hospital in Al-Diwaniyah city during the period of the beginning of February 2017 to February 2018. This is a cross-sectional survey held out in Pediatric, teaching hospital through 1012 pregnant mothers giving a live LBW. Whole children weight on a weighing machine. Data was collected through the interview of mothers. Maternal age and education level, socioeconomic condition, number of prenatal visits, interpregnancy interval and maternal diseases, and infant gender were registered in questionnaire format. The result of the current study detects that the rate of LBW was 20.2%. The highest percentage of them (LBW) was preterm 67.4% and full, term (IUGR) 32.5%. 61.5% of the children in the LBW group were male, and 38.4% were female.  Besides the outcome indicates that there are many important risk factors contributed to the incidence of LBW, these are; multiple pregnancies were found to be 66.8% of LBW infants,  maternal age 21 – 35 years (39.7%),  lack of Prenatal Care (60.3%),  delivery by cesarean section (70.6%),  mothers who illiterate (64.8%),  a large number of mothers from the rural area (68.6%),  the presence of maternal diseases (63.5%),  all these are considered a risk factor. The current study demonstrates the essential elements give rise to low birth weight in neonates are gestational age (preterm delivery), maternal education and age, multiple births, regular prenatal care, cesarean section, and bad obstetric history.
Effect of vitex agnus castus fruits methanol extract against murine mammary adenocarcinoma cell line (amn3) and rat embryonic fibroblast normal cell line (ref)
Authors: Zeinat. W. Ribat  , Hayder B Sahib  , Amjed Haseeb Khamees  , Ahmed M. Al-Shammari
Published: July 2019

Vitex agnus castus showed antiproliferative activity in several previous studies. Angiogenesis is one of the targets in the remediation of cancer. This study aimed to demonstrate the effect of methanol fruits extract of vitex agnus castus on mouse mammary gland adenocarcinoma cell line and rat embryonic fibroblast cell line.  The cell lines used in this study were obtained from tissue culture unit/ Iraqi Center for Cancer and Medical Genetic Researches, Al-Mustansiriyah University was maintained in RPMI- 1640 tissue media after preparing from 10% fetal calf serum, antibiotics solution and other materials to make complete growth medium. Serial solutions of vitex agnus castus, methanol crude extract have been tested on 10*4 of AMN3 and REF in each well of 96 well plates. The results of the current study showed that the concentration that inhibits fifty percent of cell line after 72 hours of the experiment (IC50) was 129 ug/ml for AMN3 and 1324ug/ml for REF cell line. The antioxidant activity of Vitex agnus castus may indicate the proliferation inhibition activity of Vitex agnus castus methanol extract. The study concluded that this extract might be of benefit if used in combination with other anti-cancer drugs as adjuvant therapy.