bluuebunny/crossref_metadata_2025 huggingface dataset:
The Effect of Adverse Selection and Psychological Capital on Decision Making Involving Escalation Situations: An Experimental Study
Authors: Narsa I Made , Narsa Niluh Putu Dian Rosalina Handayani
Published: July 2021

This study examines the determinant of structural variable (adverse selection) and psychological variable (psychological capital – PsyCap) on manager’s tendency to escalate their commitment. This study used 2 x 2 factorial experimental design as a research method. The participant of this study is management and accounting master students who act as the surrogate of project manager. Used ANOVA as the data analysis technique, this study found a main effect of adverse selection and PsyCap in predict the escalation of commitment. However, there is no effect of the interaction between those two variables on escalation of commitment. This study contributes to the literature of escalation of commitment as well as psychological capital literature, considering that PsyCap is always associated with positive outcome but this study found that the high PsyCap might also predict undesirable outcome such as escalation of commitment.
Analisis Optimalisasi Benefit Aset Keuangan Nelayan Ubur-Ubur dalam Mewujudkan Kesejahteraan
Authors: Rahayu Sri , Diatmika I Putu Gede
Published: July 2021

The appearance of Jellyfish on Teluk Saleh Island, Sumbawa Regency, is an opportunity to develop this product, not only exporting raw materials, but also in the form of processed materials so that they have a greater added value than just raw materials. The purpose of this study is to analyze the optimization of the business benefits of Jellyfish fishermen in realizing prosperity. This type of research is descriptive research with survey methods through a qualitative approach. The data analysis technique is through data reduction, data presentation and conclusion drawing. A large number of fishermen have benefited from the business of catching jellyfish on the island of Teluk Saleh. Utilization of Jellyfish in Saleh Bay can have a positive impact because it is considered a stinging pest and can become Saleh Bay's export commodity which has a high selling value and price. feel self-sufficient and have implications for improving the welfare of Jellyfish fishermen in Teluk Saleh.
The research of the personal and professional self-determination of adolescents with mental disabilities
Authors:   Moscow City Pedagogical University, Belyaeva O.G. , Kogan B.M. ,   Moscow City Pedagogical University
Published: July 2021

The article analyzes the personal characteristics of adolescents with intellectual disabilities mainly related to issues of self-determination. The research is devoted to the analysis of psychological factors of personal and professional self-determination of adolescents with intellectual disabilities, namely, motivation for success, perception of time and selfawareness of the image of the future. To study these personal factors of self-determination of adolescents with intellectual disabilities, we have adapted and tested the methods for studying the time perspective and attitudes towards the further education of adolescents with normo-typical development, which were developed by O.V. Kuznetsova. It is revealed that the decisive factors in the process of personal and professional self-determination is motivational, temporary competence, selfawareness of the image of the future. It is noted that the severity of the identified deficiencies in personal development depends on the structure of the defect in the contingent of the subjects. Thus, adolescents with combined defects are uncritical about their own activities, are unable to realize their past life experience and apply the acquired skills in the present, their motivation is impaired and reduced. An independent choice of profession and life path for this group of subjects is impossible. But the personal and professional self-determination of adolescents without a burdened medical history, having only a mild degree of mental retardation in the structure of the defect, is formed at a sufficient level. The self-awareness of such children is able to produce an image of the future, built on personal life experience, they are aware of their capabilities and are able to choose a profession on their own or with a small, recommendatory help from vocational guidance specialists.
Features of the organization of educational and production practice for speech therapy students under conditions of online training
Authors:   Stavropol State Pedagogical Institute, Akimenko V.M.
Published: July 2021

The article presents the experience of working on the use of special services, allowingspeech therapy students in the mode of modeling working situations to master many types of corrective work, provided by the plan of practicing in distance learning. Innovative development of the national education system involves creating conditions for high-quality and successful education of children with disabilities. The logopedic platform LogoKot can improve with the potential the results of corrective work in distance learning with disabled children. For children with disabilities, developmental impairment is not a psychological factor itself. It becomes a psychological factor only when children communicate with healthy people. The speech therapy platform LogoKot will help specialists to properly examine the child and execute correctivework.
Features of volitional self-regulation and motivation in students participating in beauty and talent competitions
Authors:   Ryazan State Medical University, Karashchuk L.N. , Shalimova Ye.N. ,   Ryazan State Medical University, Goleva V.N. ,   Ryazan State Medical University
Published: July 2021

Talent contests in modern society occupy a certain niche, they cause a diverse attitude in various social strata and have overgrown with a huge number of stereotypes. These stereotypes do not always correspond to reality. We wondered if the girls contestants could have any personality traits, in contrast to girls who had never participated and would not like to participate in such events and began to study the characteristics from the motivational and volitional sphere. We assumed that female contestants should be motivated to achieve success, due to their confidence in their external data and good volitional qualities. We consider these personality traits to be the most important for participation in a competitive event, because successful overcoming of obstacles, perseverance in achieving goals, striving for victory depend on the level of their development. The results of the study showed that the studied group has high volitional self-regulation. However, we cannot talk about the motivation for achieving success, since the subjects are inclined to motivate the avoidance of failures. In addition, we found that female students generally prefer interiorized success, i.e. one that is achieved through inner work, and not outside influence. Interestingly, beauty and talent contestants, more than their peers, prefer success as recognition, which may be due to their desire to win a prize, approval or title. The results of the study can be used as a justification for educational work at the university in the format of beauty and talent contests, as well as the characteristics of personal development and self-realization within the framework of these contests. It is possible to develop psychological techniques and methods for psychological support of girls participating in various competitions of a similar format.
BÜYÜK MOĞOL ULUSU’NDA İLK VELİAHT TAYİNİ HUSUSUNA DAİR BİR İNCELEME
Authors: KAYA Çetin
Published: July 2021

Cengiz Han’ın ölümü sonrasında yerine geçecek kişinin ne zaman ve nasıl bir şekilde belirlendiği hususunda kaynaklarda bazı farklı bilgiler bulunmaktadır. Dönemin tanığı olan anonim eser Mongolun Nigoça Tobçiyan bu hususta Cengiz Han’ın ikinci oğlu Çağatay’ın etkisini vurgulamaktadır. Çağatay veliaht tayini sırasında kardeşi Ögedey’i desteklemiştir. Bu sayede Ögedey’in veliaht olmasını sağlamıştır. Ancak sonradan kaleme alınmış eserler veliaht tayini hususunda Cengiz Han’ın kendi istek ve arzusu ile Ögedey’i veliaht ilan ettiği bilgisini vermektedirler. Ayrıca Mongolun Nigoça Tobçiyan veliaht tayinin tarihini 1219 yılında çıkılan Harezmşah Seferi’nin hemen öncesine koymaktadır. Ancak diğer eserler Cengiz Han’ın ölümüne yakın 1226 yılında çıkmış olduğu Tangut Seferi’ni işaret etmektedirler. Bu farklılıkların konu alındığı çalışmamızda uygun görülen tüm kaynaklar değerlendirilmiş ve dönemin tanığı olan anonim eserin daha doğru bilgi verdiği neticesine varılmıştır.
SELÇUKLU AİLESİNİN BİLİNEN İLK ATASI: DEMİR YAYLI DUKAK
Authors: ÇAKIR Oğuzhan
Published: July 2021

Büyük Selçuklu Devleti, Orta Asya ile Anadolu’yu birbirine bağlayan bir köprü vazifesini görmektedir ve bu sebeple de araştırılması ve üzerinde durulması gereken tarihin en önemli dönemlerinden birisini teşkil etmektedir. Ancak İslami döneme geçiş ve Anadolu’nun ebedi vatan haline getiriliş sürecinin mihenk noktası olmasına karşın devletin kurucu ailesinin ilk dönemleri hakkında çok açık bir bilgi sahibi olduğumuz söylenemez. Özellikle Selçuklu ailesinin erken dönemine dair kaynaklarımız, Selçuk’un babası hakkında birbirlerinden farklı bilgiler vermektedirler. Bu sebeple de elimizde olan verileri azami ölçüde kullanmak mecburiyeti ile birlikte bu kaynakların eleştirel bir tahlille değerlendirilmesi gerekmektedir. Şimdiye değin gerek şark, gerek garp âlimleri tarafından Selçuklu tarihi araştırılmış ve birçok eser ortaya konulmuştur. Yapılan araştırmalara rağmen Selçukluların ortaya çıkış süreci, Selçuk Bey’in mensubu olduğu aile hakkında tafsilatlı ve kaynaklara dayanan araştırmalar kısıtlı vaziyette kalmıştır. Hâlen, Selçuk’un babasının kimliği, siyasi faaliyetleri ve dini inancı hususunda tartışmalar devam etmektedir. Bu konularda az çok bilgi veren bütün kaynakları inceleyip değerlendirme gayretini göstermeye çalıştığımız makalemiz ile ümit ediyoruz ki bu alana ve alan uzmanlarına katkıda bulunmuş oluruz.
KİTÂBU BAĞDÂD’IN TARİHİ DEĞERİ
Authors: HİZMETLİ Mustafa
Published: July 2021

İslam tarihçiliği içerisinde şehir ve bölge tarihlerinin ortaya çıkışı Hasan-ı Basrî’nin Fezâilü Mekke’yi yazmasıyla başlamıştır. 9. Yüzyılda yazılan şehir tarihleri arasında İbn Tayfur’un Kitâbu Bağdad’ının ayrı bir yeri vardır. Bu makalede eserin tarihi değerini ortaya koymayı hedefledik. İlkin yazarın kökeni, hayatı, eğitimi, mesleği, hocaları ve öğrencileri ile kişiliği hakkında bilgi verilmiş, önemli eserlerinden söz edilmiştir. Eserin günümüze ulaşan altıncı cildini ilk kez British Museum’daki yazma nüshasını esas alarak 1908’de yayınlayan Hans Keller’den itibaren çeşitli baskıları yapılan kitabın elimizdeki nüshası ve baskıları tanıtılmıştır. Me’mun döneminde doğup yetişen müellif, sonraki sekiz halife dönemini idrak ettikten sonra 893’te ölmüştür. Müellifin eserini hangi şartlar altında yazdığını anlatmak için eserin yazıldığı dönem başlığı altında söz konusu dönemdeki başlıca siyasi olaylar hakkında kısa bilgi verilmiştir. Aynı zamanda müellifin çağında yetişen önemli müellifler ve eserler hakkında bilgi verilerek eserin nasıl bir kültürel ortamın mahsulü olduğu ortaya konmaya çalışılmıştır. Müellifin metodu ve kaynakları başlığı altında önce İbn Tayfur’un tarihçiliğinde olayları kronolojik sırayla anlatan çağdaşlarından farklılaşan metoduna vurgu yapılmıştır. Müellif her halifenin dönemini müstakil olarak değerlendirmiş, dönemin siyasi olaylarını, atanan görevlileri ve halifeyle ilişkilerini ele aldıktan sonra ilim, edebiyat, şarkı ve eğlence meclislerinden söz etmiştir. Kullandığı yöntemin farklılığı, üslubunun sade ve ağırbaşlılığı ona çağdaşları arasında ayrı bir yer kazandırmıştır. İbn Tayfur, Bağdat ve Irak’ın tarihini ilk yazan bağımsız bir tarihçidir. Bunu eserinin ve planının özgünlüğünden anlıyoruz. Kaynaklarının çoğu şifahidir. Çünkü henüz yazılı tarih eserlerinin yeni ortaya çıktığı bir dönemde eserini yazmıştır. Eserini yazarken kendi şahsi gözlemlerinin yanı sıra çağdaşı ravilerin aktarımlarından da yararlanmıştır. Ravileri arasında yüksek bürokratların kâtiplerinin yanı sıra, halifenin sarayındaki nedimler, gece sohbetlerindeki arkadaşları ve bunların haberlerini merakla izleyen ileri gelenler bulunmaktaydı. Aktardığı haber ve bilgilerin ravilerin darülhilafedeki siyasi, sosyal ve mesleki konumlarıyla ilgili olduğunu görüyoruz. Bu da müellifin rivayetleri doğrulama ve seçme konusundaki titizliğinin bir göstergesidir. Tahiroğulları gibi önemli ailelerin haberlerini onlara yakın kişilerden aktarmasını buna örnek verebiliriz. Müellif meşhur şarkıcıların anlatımlarıyla dönemin eğlence hayatını yansıtırken, aktardığı 500 beyitle Arap şiiri konusundaki bilgisini ortaya koymuştur. Tarihçilerin kaynak olarak Kitabu Bağdad’dan ne ölçüde yararlandıklarının da ortaya konduğu çalışmada müellifin ravi listesi ek olarak verilmiştir.
Primary prevention of atrial fibrillation in patients with metabolic syndrome: correction of modifiable risk factors
Authors: Olesin A. I. , Konstantinova I. V.
Published: July 2021

Currently, around 34 million people worldwide suffer from atrial fibrillation (AF), with the number projected to double by 2060. Despite the treatment of AF has been significantly improved during the recent years, AF is still associated with an increased risk of severe complications such as systemic thromboembolism, progression of heart failure, stroke, and myocardial infarction. Due to a high risk of disability and mortality, AF represent a major socioeconomic problem for the healthcare in most countries, also because of related financial costs. Obesity, most often represented by metabolic syndrome, is widely recognized as an epidemic of the XXI century. Here we review the features of AF development in patients with metabolic syndrome, suggesting novel avenues for the primary prevention of AF.
Age and gender distribution among the patients with Gilbert’s syndrome
Authors: Volkov A. N. , Tsurkan E. V.
Published: July 2021

Aim. To analyze age and gender distribution in patients with Gilbert's syndrome.

Materials and Methods. We consecutively recruited 115 patients with Gilbert's syndrome. All patients underwent genotyping of the rs8175347 polymorphism within the UGT1A1 gene using allele-specific polymerase chain reaction to confirm the diagnosis.

Results. The age of initial diagnosis ranged from 3 years to 71 years, with the majority (44.3%) of cases detected ≤ 20 years of age. Mean ± standard error and median age of the diagnosis were 30.03 ± 1.72 years and 23 years. Despite the proportion of females and males among patients was similar, age distribution at primary diagnosis was significantly different across the genders. In women, Gilbert's syndrome was most frequently detected between 11 and 20 years (23.1%) and between 51 and 60 years (19.2%). In contrast, male adolescents were more prone to the development of Gilbert's syndrome, as 47.6% of male patients belonged to this age category.

Conclusions. Variable age of Gilbert's syndrome diagnosis is probably determined by an individual combination of genetic causes (e.g., mutation of the UGT1A1 gene) and additional risk factors. Adolescents compose a significant proportion of patients. Because of relatively mild disease in many patients and unpredictability of the provoking factors, primary detection of Gilbert's syndrome can be delayed. Differences in age of Gilbert's syndrome diagnosis across the genders can be partially explained by organizational reasons associated with the current screening programs.
Molecular biomarkers of endometriosis
Authors: Kira E. F. , Politova A. K. , Vershinina Yu. A. , Alexandrova A. D.
Published: July 2021

Albeit endometriosis is one of the most common gynecological diseases, its diagnosis and treatment remain controversial. The reasons behind this include: 1) multifactorial pathogenesis and insufficiently studied mechanisms of endometriosis; 2) relatively low diagnostic value of minimally invasive examination in relation to this disease; 3) inefficiency of current therapeutic approaches in many patient settings. In our opinion, uncovering the causes of endometriosis and factors promoting its progression is the cornerstone of its successful management. Here we review the lessons from genome-wide and candidate gene association studies, discuss the expression of regulatory miRNAs and describe the role of heat shock protein 90, annexin A2, and peroxiredoxin 2 in controlling DNA integrity in the eutopic endometrium. Further, we highlight the role of cytokeratin-19 in urine as a feasible diagnostic marker of endometriosis. Clinicians and basic researchers concur that the molecular basis of endometriosis is still in its infancy and current understanding of its pathophysiology remains poor. Recent progress in -omics approaches and bioinformatics paved the way for complex investigations of regulated cell death, proliferation, cell invasion and angiogenesis, opening the avenue for the novel approaches to treat endometriosis. Yet, the diversity of symptoms and an absence of sensitive and specific biomarkers frequently delay and complicate the diagnosis. In addition, surgery represents the only appropriate option to reliably confirm the diagnosis and to establish the disease extent, reducing patient adherence and postponing the start of the treatment. In this review, we discuss challenges in the diagnosis of endometriosis as well as relevant and potentially informative biomarkers.
Pengaruh Good Corporate Governance Dan Kinerja Lingkungan Terhadap Pengungkapan Lingkungan
Authors: Sari Wiwi Hawin , Agustin Henri , Mulyani Erly
Published: July 2021

This research aims to provide empirically the effect of good corporate governance and environmental performance on environmental disclosures. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Environmental disclosure variables are measured by scores using the Indonesian Environmental Reporting Index (IER) which consists of 35 disclosure items. The sample in this study was determined by purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id as well as company websites and other sites related to research. The analytical method used is Multiple Regression Analysis. The results of this study indicate that environmental performance has a significant positive effect on environmental disclosure, Institutional Ownership has no effect on environmental disclosure and the proportion of independent audit committees also has no effect on environmental disclosures
Pengaruh Ukuran Perusahaan, Kompleksitas Audit, Risiko Perusahaan, Dan Ukuran Kap Terhadap Fee Audit:
Authors: Yulianti Nova , Agustin Henri , Taqwa Salma
Published: July 2021

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.
Pengaruh Fee Audit, Audit Tenure, Dan Reputasi Kap Terhadap Kualitas Audit:
Authors: Novrilia Hariani , Arza Fefri Indra , Sari Vita Fitria
Published: July 2021

This research aims to determine the influence of audit fee, audit tenure, and audit reputation on audit quality. This type of research is causative research. The population and sample in this research are companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017. The sample selection in this research used a purposive sampling method. Data type is secondary data. Data collection is done by collecting documentation data of financial statements of companies listed on the Stock Exchange for the 2015-2017. The data analysis method used is logistic regression analysis, with audit quality as the dependent variable and audit fee, audit tenure, and audit reputation as independent variables. The results of the research concluded that audit fee, audit tenure, and audit reputation does not have a significant relationship with audit quality.
Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Reporting
Authors: Syakirli Ihsan , Cheisviyanny Charoline , Halmawati Halmawati
Published: July 2021

This research aims to give empirical evidences about company’s characteristics effects on sustainability reporting disclosure. Information in company’s sustainability report disclosure was collected by using GRI indicators. This research is an associative causal. All of company that listed on BEI for 4 years start from 2013 through 2016 used as population in this research while sample was defined bu purposive sampling method and 11 companies as sample. Type of data that we used was secondary data (panel data) from www.idx.com and company’s website. Data collection method used documentation method and multiple regression analysist method. The result are profitability, company’s size and industrial type have no effect on company’s sustainability reporting disclosure. The result of this study contribute directly to the knowledge of corporations providing voluntary disclosure information in form of quality sustainability reports and the importance of the development of globally accepted sustainability reporting standards.
Pengaruh Komitmen Profesional, Locus Of Control, Dan Sosialisasi Antisipatif Mahasiswa Terhadap Whistleblowing:
Authors: Zalmi Winda Devila , Syofyan Efrizal , Afriyenti Mayar
Published: July 2021

This study aims to analyze empirically the effect of professional commitment, locus of control and anticipatory socialization of accounting students on whistleblowing. The type of this research is quantitative research, the population in this study were students of the 2014 and 2015 primary years at the Padang State University. The sample was chosen as many as 100 respondents, the data used in this study were primary data derived from questionnaires distributed to respondents. This study uses multiple regression analysis using SPSS 21 software.The results of this study indicate that professional commitment variables have a significant positive effetc on whistleblowing, internal locus of control variables have a significant positive effect on whistleblowing, external locus of control variables have a significant negative effect on whistleblowing and anticipatory socialization variable of accounting students has no significant effect on whistleblowing. The fourth hypothesis is rejected.
Pengaruh Kesadaran Wajib Pajak, Sanksi Administrasi Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Generasi Millenial Di Kota Padang
Authors: Akbar Muhammad Aidi , Sebrina Nurzi , Taqwa Salma
Published: July 2021

The research has the purpose to find the effect of taxpayer’s awareness, tax penalties, and taxpayers knowledge towards taxpayer’s compliance of millenials generation in Padang. The data obtained troughs questionnaire, and sample were drawn from 100 of taxpayers that select as millenials generation in Padang. The data analyzed by using SPSS 16. In this research there are two variables, those are independent variable which is taxpayer’s awareness, tax penalties, taxpayers knowledge and the dependent variable which is taxpayer’s compliance. The finding indicated that taxpayer’s awareness has positive effect toward taxpayer’s compliance, Tax penalties has positive effect towards toward taxpayer’s compliance, Taxpayer’s knowledge has positively effect towards taxpayer’s compliance
Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah Yang Memperoleh Opini WTP Dengan Pemerintah Daerah Yang Memperoleh Opini Non WTP
Authors: Kurnia Riki , Arza Fefri Indra
Published: July 2021

The research aims to find out: empirical evidence of financial performance comparisons of District/city governments with unexempted fair opinions (WTP) and non WTP based financial performance ratios in West Sumatera province in 2015-2017. Selection of samples using purposive sampling method. The regional government's financial performance is measured by the ratio of regional financial independence, effectiveness ratio, efficiency ratio, operating expenditure ratio, capital expenditure ratio and growth ratio compared between local governments that have WTP and non WTP opinions are obtained through the financial statement of the Local government (LKPD) which has been audited by the Financial Audit Board of BPK. Hypothesis testing using different independent T-Test tests. The results of this research proved that there is a difference in financial performance from various financial ratios between the city/District government that obtained WTP and non WTP opinions, with the results thitung 2,207 >This 2.003 a significant value of 0.103>0.05. And there are differences in financial performance criteria of efficiency, effectiveness, shopping operations, capital expenditure and growth of PAD between the city/District government that obtained the opinion WTP and non WTP.
Pengaruh Kepemilikan Institusional, Likuiditas, Dan Pertumbuhan Perusahaan Terhadap Kebijakan Utang
Authors: Abdurrahman Andri Zuda , N.R Erinos , Taqwa Salma
Published: July 2021

This study aims to find empirical evidence regarding the relationship between institutional ownership, liquidity, company growth towards the company's debt policy. The population in this study were 41 mining companies listed on the Stock Exchange in 2015-2017, with the number of samples used was 38 companies. Data used was secondary data in the form of annual reports obtained from the IDX website (www.idx.co.id). Testing in this study was carried out by multiple linear regression analysis. The results show that institutional ownership has no effect on debt policy, liquidity has a negative effect on debt policy and the company's growth has an effect on debt policy
Pengaruh Skema Kompensasi Dan Self Efficacy Terhadap Budgetary Slack: Sebuah Studi Eksperimen
Authors: Candra Mesrawati , Helmayunita Nayang
Published: July 2021

This study aims to prove empirically about: 1) differences in the effect of truth inducing and slack inducing compensation schemes on budgetary slack, 2) differences in the effect of high and low self efficacy on budgetary slack, 3) the effect of interaction compensation schemes and self efficacy on budgetary slack. This study uses a quasi-experimental method with a group of research subjects who are students majoring in Accounting in the 2016 bachelor year of the Faculty of Economics, Padang State University. The sampling technique is total sampling. The population in this study amounted to 107 students. The source of research data is primary data using working paper in the form of coding or translating letters into numbers. Data analysis using two ways ANOVA test. The results of this study concluded that compensation schemes can affect lower-level managers in conducting budgetary slack, self-efficacy affects lower-level managers in conducting budgetary slack, and the influence of interaction compensation and self-efficacy schemes on budgetary slack
Pengaruh Siklus Hidup Perusahaan Dalam Memoderasi Hubungan Manajemen Laba Dan Cost Of Equity Capital
Authors: Rizal Indri Adelina , Sebrina Nurzi
Published: July 2021

This study aims to provide empirical evidence whether earnings management can influence the cost of equity capital and whether the company's life cycle can strengthen or weaken the relationship between earnings management and the cost of equity capital. Profit Management in this study was measured using a discretionary accrual proxy. The company's life cycle is measured using the company's cash flow pattern and the cost of equity capital measured using measurements from Ohlson's (1995) model modified by Utami (2005). This study is classified as causative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2017.By using purposive sampling method, there were 60 companies as the research’s sample. The type of data used is secondary data obtained from www.idx.co.id. The analysis used in this study is multiple linear regression analysis. The results of this study are that earnings management has no significant positive effect on the cost of equity capital and the company's life cycle is not able to strengthen or weaken the relationship of earnings management with the cost of equity capital.
Analisis Peranan Konsultan Pajak Terhadap Kepatuhan Wajib Pajak Dalam Memenuhi Kewajiban Perpajakan
Authors: Khairannisa Dian , Cheisviyanny Charoline
Published: July 2021

This study aims to determine whether there is a role for tax consultants on taxpayer compliance in fulfilling tax obligations. This research is a type of qualitative research. Data collection techniques are semi-structured interviews and triangulation. Interviews were conducted with companies in the city of Padang. The population in this study were companies in the city of Padang, and 20 companies were sampled in this study. The result of this study prove that (1) the reasons for taxpayers using tax consultant services are divided into three, namely lack of knowledge of taxpayers regarding all tax regulations, complicated taxation systems and the last reason is that tax obligations can be carried out effectively and efficiently, (2) the type of tax consultant that is chosen by many corporate taxpayers is type honest consultant because taxpayers use tax consultants rather than aiming to help find loopholes but to help taxpayers who have difficulty managing their own taxes, and (3) advice from tax consultants chosen by all taxpayers are conservative advice, because companies do not want to bear the risk of using aggressive sanctions. For the next researcher, I suggest collecting data not only from interviews, but also suggested for further research to conduct research into a wider scope in various regions and add other variables related to the role of tax consultants for taxpayers in Indonesia
Pengaruh Kapitalisasi Pasar Dan Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility
Authors: Oktavila Oktavila , NR Erinos
Published: July 2021

The purpose of the research is to know the market capitalization, and the good corporate governance that is proxied by the institutional ownership, the audit committe, and the commissioner size. This study uses secondary data from the company’s annual report for 2015-2017. The sampling method in this study used purposive sampling with a sample of 63 manufacturing companies listed on the indonesia Stock Exchange in 2015-2017. The analysis used in this multiple linear regression analysis. The results showed that the market capitalization and commissioner size had a significant positive effect on corporate social responsibility disclosure, while the audit committe has a positive and insignificant effect on corporate social responsibility disclosure, and institutional ownership has significant negative effect on corporate social responsibility disclosure.
Transparansi Pengungkapan Penyisihan Terhadap Manajemen Laba Akrual
Authors: Fatma Yuni , Sebrina Nurzi
Published: July 2021

This study aims to examine the effect of transparency in disclosure of allowance for accrual earnings management. This research is classified as causal associative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. By using the purposive sampling method, there are 30 companies as research samples. Overall accrual earnings management uses discretionary accruals, transparency is measured by the allowance disclosure indicator. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is panel cross section regression analysis. The results of this study indicate that transparency in disclosure of allowance is not able to explain the variance of accrual earnings management in the observation company so that the research hypothesis is rejected.
Kualitas Akrual Memoderasi Earnings Opacity Terhadap Biaya Ekuitas
Authors: Andriani Liza , Afriyenti Mayar
Published: July 2021

This study aims to examine the effect of earnings opacity on the cost of equity with accrual quality as a moderating variable. This studyuses two measures for earnings opacity which are earnings aggressiveness and earnings smoothing. Number of sampleis 40 manufacturing companies that distribute dividend periods 2015-2017. The method of analysis using interaction moderation regression.The results of this study showed that accrual quality strengthen the relationship between earnings aggressiveness and cost of equity. Accrual quality also weaken the relationship between earnings smoothing and cost of equity. Earnings aggressiveness has positive and significant effect on cost of equity. Earnings smoothing has positive but not significant effect on cost of equity.
Pengaruh Investment Opportunity Set (IOS), Kebijakan Dividen, Dan Opportunistic Behavior Terhadap Nilai Perusahaan
Authors: Putri Rika Amanda Amanda , Setiawan Mia Angelina
Published: July 2021

The purposeof this study was to examine the effect of Investement Opportunity Set (IOS), dividend policy, and opportunistic behavior on firm value at Manufacturing Companies listed on Stock Exchange in 2015-2018. This study used secondary data from the company’s annual report. The samplimg method in this study used purposive sampling, the final sample obtained was 29 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The analysis in this study used multiple linear regression analysis. The results showed that the Investment Opportunity Set (IOS) used price proxy (MBVE) and investment proxy (CAPBVA) have a significant positive effect on firm value, while the dividen policy and opportunistic behavior have a negative effect on firm value but not significant.
Analisis Perbandingan Efisiensi, Kualitas Aset, Dan Stabilitas Bank Umum Konvensional Dan Bank Umum Syariah Yang Melakukan Pemisahan (Spin-Off) Di Indonesia Periode Tahun 2013-2017
Authors: Hasanah Uswatun , Serly Vanica
Published: July 2021

This research aims to compare the efficiency, asset quality, and stability of Islamic banks that do spin-off and conventional banks in Indonesia from 2013 until 2017. The variables used are overhead cost and cost income ratio as efficiency proxy, the loan loss reserves is a proxy of asset quality, and return on asset and equity to asset ratio are proxy of stability. The sampling technique is total sampling. The population in this study amounted to 22 banks. The statistics test used are descriptive statistic, Mann Whitney test, and Independent Sample t-Test. The results showed that there were no significant differences in efficiency and asset quality, but stability was significant difference from 2013-2017.
Pengaruh Daya Saing, Gender, Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa
Authors: Andayani Yozi , Sari Vita Fitria
Published: July 2021

Academic fraud is something that has a devastating effect on students just for a satisfying outcome. So they forget the purpose of the actual education itself. There are factors that encourage someone to commit fraud found in the theory of diamond fraud developed by Cressey (1953), namely pressure, opportunity, rationalization and ability. In the research there are new factors that might influence academic fraud namely competitiveness. Unlike the previous research, in this study using competitiveness and gender variables. Where this competitiveness is one of the factors to encourage someone to commit academic fraud, because the competitiveness of individuals in getting the best value is very stimulating the individual to do what is desired by utilizing the situation and capabilities. The purpose of this study was to determine the cause of someone doing academic fraud. From the results of the research that has been done, it is known that what affects the occurrence of fraud in the academy is opportunity and also gender differences.
Pengaruh Tekanan Anggaran, Ambiguitas Peran, Opportunistic Behaviour, Dan Self Esteem Terhadap Budgetary Slack
Authors: Gusti Jheny Steffani Steffani , Syofyan Efrizal
Published: July 2021

The purpose of this study was to determine the influence budgetary pressure, role ambiguity, opportunistic behaviour and self on the Budgetary slack. The population in this studyare all OPD in Bukittinggi as many as 29 OPD. The sample in this study using asampling technique total sampling. The methods use descriptive statistic analysis and multiple linear regression. The results showed that budgetary pressure has no effect onbudgetary slack. Role ambiguity has no effect on budgetary slack. Opportunistic behaviour has no effect on budgetary slack and also self esteem effected on budgetary slack
Pengaruh Partisipasi Dalam Penyusunan Anggaran, Akuntabilitas Publik Dan Job Relevant Information Terhadap Kinerja Manajerial Pada OPD Provinsi Sumatera Barat
Authors: Sri Wahyuni Rani , NR Erinos
Published: July 2021

This studyaimed to examine the effect of budgeting participation, public accountability and job relevant information to managerial performance. This research is classified as causative research. The population in this study are 39 Regional Organizations (OPD) of West Sumatra Province. The sample in this study used the Total Sampling method. The type of data used in this study is primary and secondary data. Data collection techniques using a questionnaire consisting of 3 respondents in each OPD so that the questionnaire distributed was 117 questionnaires. The analytical method used is Multiple Regression Analysis using the SPSS version 20.00 program. The result of the study showed participation has a significant positive effect on managerial performance. However public accountability and job relevant information have no effect on managerial performance.
Pengaruh Informasi Investasi Dan Overconfidence Terhadap Eskalasi Komitmen
Authors: Rysdi Edfa Annisa , Dwita Sany
Published: July 2021

This study aims to examine the effect of investment information and overconfidence in the commitment escalation. The population in this study were students of the Master Program in the Faculty of Economics, Padang State University. A total of 64 people agreed in this study. The hypothesis of this study is managers who experience negative investment information will tend to escalate commitments than managers who receive positive investment information managers with overconfidence will tend to escalate commitments than managers with underconfidence. Laboratory experiments with a 2 x 2 factorial design were carried out. 64 MM and MPdE students—as proxies of project managers—participate in an experiment. One-way ANOVA is used at Hypothesis test. Results that showed significant investment information on the escalation of commitments with a significance value of the One Way ANOVA analysis test of 0.00 <0.05. Overconfidence does not affect managers' decisions in escalating commitments in this study. The significance value of the One Way ANOVA analysis test was 0.74> 0.05.
Pengaruh Rasio Hutang, Profit Margin Dan Ukuran Perusahaan Terhadap Financial Distress
Authors: Putri Norisa , Mulyani Erly
Published: July 2021

This study aims to examine the effect of debt ratio, profit margins, and firm size on financial distress. This research is classified as causative research. The population in this study is the main sector companies listed on the Indonesia Stock Exchange in 2013-2017. The sample collection technique in this study used a purposive sampling method, then 25 companies were obtained as a research sample. Financial distress variable is measured using the Zmijewsky Score model, debt ratio variable is measured by debt to total assets, profit margin variable is measured by net profit margin and firm size variable is measured by log of total assets. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is panel regression analysis. The empirical results of this study indicate that the debt ratio has a positive and significant effect on financial distress, profit margins have a negative and significant effect on financial distress, and firm size has a negative and significant effect on financial distress
Pengaruh Struktur Kepemilikan Institusional, Profitabilitas, Dan Resiko Perusahaan Terhadap Kinerja Intellectual Capital
Authors: Apriliani Ade , Agustin Henri , Taqwa Salma
Published: July 2021

This study aims to determine the effect of institusional ownwership structure, profitability, and company risk. the population in this study were all banking company registered at BEI from 2015-2018. The sample in this study is a total sampling technique, where the entri population is sampled. With a total sample 168 sample using a purposive sampling method. The results of empirical studies show that  institutional ownership structure, risk do not affect IC  has a positive effect on IC and profitability has a positive effect on IC. Recommendations for further research are expected to conduct research in different business fields such as manufacturing sector companies, real estate companies etc. Adding variables not examined in this study. With company size variables, leverge and other ownership structures.
Pengaruh Sifat Machiavellian Dan Power Distance Terhadap Keputusan Whistleblowing
Authors: Eka Pratiwi Hesti , Dwita Sany
Published: July 2021

A number of factors affects the auditors to report unethical behavior in their organizaton. Given the importance of the Machiavellian construct on informing a wide range of ethics research, we focus on gaining a better understanding of Machiavellian within the whistleblower context. We examine the effect of Maciavellian on whisleblowing, focusing on the underlying mechanism through which Machiavelian affects the decision of whistleblowing. Further, because higher Machiavellian are expected to be less likely to report wrongdoing, we examine the ability of an low power distance to increase whistleblowing decision. As Hoftsede research of Indonesian culture, Indonesia has high score (78) on power distance dimention. This research uses experimental method to 67 students of Undergraduate of Accounting in UNP. By using two-case scenarios, partispants were asked to answer the possibility to whistleblow the unethical behavior that occurred in the organization which was done by their manager or peer. The results of this research indicate that the auditors with high Machiavellian has no negative impact for whistleblowing decision. We also find that low power distance has positif impact for whistleblowing decision. Taken together, these findings contribute to the exising literature on accounting ethics.
Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Risiko Sebagai Variabel Moderasi
Authors: Perdana Putra Bima , Agustin Henri , Angelina Setiawan Mia
Published: July 2021

This study aims to see the effect of tax knowledge to taxpayer compliance with risk preference as a moderating variable. The sample in this study are taxpayer in the city of Padang as much as 156 sample. The analysis was done by using moderating regression model analysis. The results of this study indicate that: (1) tax knowledge has positive effect on the taxpayer compliance. (2) risk preference are able to moderate the relationship between tax knowledge to tax compliance
Pengaruh Management Change, Ukuran Perusahaan Klien, Dan Audit Fee Terhadap Auditor Switching
Authors: Aulia Najwa Vivi , Syofyan Efrizal
Published: July 2021

The purpose of this study was to analyze the effect of management change, client company size, audit fee on auditor switching. The data used in this study are annual and financial reports In manufacturing companies listed on the indonesia stock exchange (idx) in the period 2014-2018. The method of taking data samples using purposive sampling method. Based on certain criteria. Based on the retrieval method obtained A sample of 136 companies. Hypothesis testing in this study uses Logistic regression analysis. The results show that management change, company size has no effect on auditor switching and audit fees have a positive effect on auditor switching
Pengaruh Independensi, Profesionalisme, Dan Kompetensi Terhadap Kinerja Auditor BPKP
Authors: Anggraini Ririn Dwi Putri , Syofyan Efrizal
Published: July 2021

The purpose of this research is to find out the influence of independence, professionalism, and competence on auditors' performance. This research used functional auditors in BPKP Sumatera Barat as population and samples were used Slovin's formula. Descriptive analysis and multiple linear regression were chosen to be methods of this research. The results of this research found out that independence had significant positive influence on auditors' performance, professionalism had insignificant influence on auditors' performance, and competence had significant positive on auditors' performance.
Analisis Kinerja Keuangan Sebelum Dan Sesudah Penerapan Pola Pengelolaan Keuangan Badan Layanan Umum Di Universitas Negeri Padang
Authors: Syahromi Muhammad , Cheisviyanny Charoline
Published: July 2021

This study aims to determine how thefinancial performance before and after the application of thefinancial management patterns of public service agency (PK BLU) at Universitas Negeri Padang.This study usedquestionnairesand interviews to collect data. The population was academic community (students, lecturers, and university staffs) of Universitas Negeri Padang. We use convenience sampling method to select sample. The data was analyzed withseveral measurement methods:  financial statements analysis and public satisfaction index.The results showed that the performance of Universitas Negeri Padangwas getting better after the application of PK BLU, even though the ratio was still not stable. While the level of community satisfaction after the implementation of PK BLU reached good satisfaction index 70.02. Based on theinterviews with lecturers and university staffs, theystated that PK BLU doesnot have a directly impact on students’ interest in the teaching and learning process but has an impact of the number of infrastructures to support the teaching and learning process. It concluded that there were manypositive changes after the implementation of PK BLU such as flexibility in financial management, financial planning, budget use, and financial reporting
Pengaruh Pengungkapan Identitas Etika Islam Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia
Authors: Marka Nola , Serly Vanica
Published: July 2021

This research aims to examine the influence of Islamic ethical identity disclosure on Sharia banking financial performance in Indonesia. The samples used in this study were Indonesian sharia banks in 2015-2018 with a sampling method of purposive sampling, resulting in a sample of 11 companies. The identity of Islamic ethics is measured using the index of ethical identities and financial performance using Return On Equity, Return On Investment and Financing to Deposit Ratio. The analysis is done using multiple regression models. The results of this study show that: (1) The disclosure of Islamic ethics identities has a positive but insignificant impact on the ROE financial performance with a significance rate of 0.984. (2) Disclosure of Islamic ethics identity has negative and insignificant effect on the financial performance of ROI with significance level 0.065. (3) Disclosure of Islamic ethics identities has a positive and significant impact on the financial performance of FDR with the significance of 0.018.