bluuebunny/crossref_metadata_2025 huggingface dataset:
Application of Pyrazole Derivatives As New Substitutes of Auxin IAA To Regulate Morphometric and Biochemical Parameters of Wheat (Triticum Aestivum L.) Seedlings
Authors: Tsygankova Victoria Anatolyivna , Ya.V Andrusevich , O.I Shtompel , V.M Kopich , S.Ya Panchyshyn , R.M Vydzhak , V.S Brovarets
Published: July 2019

The regulating activity of new synthetic low molecular weight heterocyclic compounds, pyrazole derivatives on morphometric, and biochemical parameters of wheat (Triticum aestivum L.) seedlings was studied. The synthetic compounds used at the concentration 10-8M revealed auxin-like stimulating effect on morphometric parameters of 6th-week-old wheat seedlings, which were increased on average: to 31 - 54 % – for total number of roots, to 39 – 104 % – for full length of sources, to 53 - 66 % – for length of the longest root as compared with similar parameters of the wheat seedlings grown in the distilled water (control) or water solution of auxin IAA (1H-Indol-3-ylacetic acid). The synthetic compounds used at the concentration 10-8M revealed cytokinin-like stimulating effect on biochemical parameters of 6th-week-old wheat seedlings. The content of photosynthetic pigments in the leaves of the wheat seedlings grown in the water solution of the pyrazole derivatives used at the concentration 10-8M increased on average: to 15-34 % – for content of chlorophyll a, to 10-61 % – for content of chlorophyll b, to 16–34 % – for content of chlorophylls a+b, to 14–28 % – for content of carotenoids, as compared with similar indices of the wheat seedlings grown in the distilled water (control) or water solution of auxin IAA. The practical application of pyrazole derivatives to regulate morphometric and biochemical parameters of wheat seedlings was proposed.
Exponentially Varying Load on Rayleigh Beam Resting on Pasternak Foundation.
Authors: Jimoh Ahamed , Ajoge Emmanuel Omeiza
Published: July 2019

This paper investigates the dynamic behavior of uniform Rayleigh beam resting on Pasternak foundation and subjected to exponentially varying magnitude moving the load. The solution techniques are based on finite Fourier sine transformed Laplace transformation and convolution theorem. The results show that for a fixed value of axial force, damping coefficient and rotatory inertia, increases in shear modulus and foundation modulus reduces the response amplitude of the dynamical system. It was also found that increases in axial force, rotary inertia, and damping coefficient for fixed values of shear modulus and foundation modulus lead to decreases in the deflection profile of the Rayleigh beam resting on Pasternak foundation. Finally, it was found that the effect of shear modulus is more noticeable that of the foundation modulus.
New Numerical Methods for Solving Differential Equations
Authors: Ababneh Osama. Y.
Published: July 2019

In this paper, we present new numerical methods to solve ordinary differential equations in both linear and nonlinear cases. we apply Daftardar-Gejji technique on theta-method to derive anew family of numerical method. It is shown that the method may be formulated in an equivalent way as a RungeKutta method. The stability of the methods is analyzed.
The Correlation Between Fluxes of Balmer Emission Lines of H? and H? and Colors of a Galaxy in VNIR Region
Authors: AL-Mashhadani Layali
Published: July 2019

ABSTRACT

We have studied the correlation between the flux and colors of a galaxy sample from SDSS, Data Release 13 as measured by the standard Balmer decrement technique in both visible and near-infrared region, covering the spectral region from (4500-8500) Ao.

We analyzed the spectral properties of the sample in the three (g, r, i) optical bands and found that the main sample tends to be redder which gives an indication that the sample has higher metallicity or older age.

We carried out the standard procedures IRAF software package to get a deeper insight into the flux in HÎ² and HÎ± wavelengths range.

We have concluded that the distribution of H- Beta and H- alpha line profiles is Gaussian in the two regions.

We found also a linear correlation between Balmer decrement (HÎ± /HÎ² ) in lognormal units and the rest frame colors of the sample with the best fit of 3.4764.

 Mean and root means square (rms) profiles of HÎ² and HÎ± shows a maximum peak in the red region at the radial velocity of 1000km/s and the profiles were high symmetry in this region.
Do Black Holes Really Exist?
Authors: Rota Luciano M.R.
Published: July 2019

This article offers a brief critical research of the origins that gave rise to the theory of black holes and the ground on which it is based. The aim is to highlight some contradictions in the interior of the theory itself, which could seriously question their existence.
The Practice And Challenges of Practicum Implementation Program at A Malaysian Teacher Education Institute
Authors: Sathappan Ramesh , Gurusamy Premaraj
Published: July 2019

This study is set to assess the practice and challenges faced by TESL students at a local teacher training institute during their first practicum practices at selected Malaysian primary schools. This research is of significant value, as the 17 student- teachers’ experiences need to be made known; the findings on the transitional move from a safe protected college environment into the unknown territory of school surroundings. Each of these trainee-teachers had leapt into the role of a teacher in the 21st century language class. They would each maintain daily and weekly reflective journals throughout their practicum period to document their teaching concerns and the level of confidence they put into their abilities to teach and manage their primary school students. These findings from the questionnaires were reported. The data obtained from the study participants were analyzed qualitatively. The results of the study reveal that:- i) student-teachers have positive perception towards the role of practicum program in promoting their pedagogical skills as well as subject matter knowledge; ii) school mentors failed in providing the necessary support for practicum student-teachers. This research enables to shed more light into the areas of second language teaching in the classroom as the findings would be able to provide more support for future management and development of teacher education. Furthermore, these student-teachers could understand themselves better throughout the month extended practicum. The ability to self-monitor and self-appraise themselves are valuable skills to be acquired by these student-teachers for their personal and autonomous and continuous self-assessments to become effective second language teachers.
La explicación evolutiva: Los límites de las teorías del deseo cerca de lo desagradable
Authors: Sapién Abraham
Published: July 2019

Varios teóricos han defendido que lo desagradable se puede explicar apelando a los deseos (intrínsecos, simultáneos, de re) acerca de que ciertas experiencias no ocurran. En pocas palabras, las experiencias son desagradables porque no las queremos, y no al revés. Una crítica común para este enfoque toma la forma de un dilema de Eutifrón. Incluso si hay una solución para esta crítica, sostengo que este tipo de enfoque está limitado de dos maneras importantes. No puede proporcionar una explicación para: i) la motivación, desde el punto de vista psicológico del que se es consciente, ni ii) una justificación no instrumental, para tener los deseos relevantes. La falta de estas explicaciones es relevante ya que estas son precisamente el tipo de aclaraciones que esperaríamos de una teoría sobre lo desagradable.
Dolor y autoexplotación en la era digital
Authors: Valle Jiménez Dune
Published: July 2019

En este escrito nos proponemos mostrar la relación estrecha entre la problemática técnica y la vivencia histórica del dolor, propia de la era digital, en la que el sufrimiento es un sentimiento que se intenta negar o disfrazar. Desde nuestra perspectiva comprendemos el dolor como una experiencia fundamental que es importante asumir y vivir de forma cabal pues nos abre de manera originaria al mundo que nos rodea y a nosotros mismos. Para llevar a cabo esta tarea tomaremos en cuenta la interpretación de Nietzsche y Jünger, quienes sostienen que el dolor tiene un carácter interpretativo epocal, esto nos lleva a  reconocer la figura propia del dolor en la era de la técnica, donde se pretende ocultar esta experiencia con una apariencia de seguridad y confort que nos brindan la técnica, lo que se agudiza en la era digital con la autoexplotación y optimización de la existencia que denuncia Byung Chul Han.
PENGARUH KOMPENSASI DAN KOMPETENSI TERHADAP KINERJA PENGAWAS SEKOLAH
Authors: Soares Domingos Belo , Riana Gede
Published: July 2019

Berbagai bentuk usaha yang dapat dilakukan untuk pengembangan sumber daya manusia adalah bagaimana memperbaiki kesejahteraan dan kemampuan karyawan dengan kompensasi dan kompetensi untuk meningkatkan kinerja karyawan. Tujuan penelitian ini adalah untuk mengetahui ada tidaknya hubungan antara kompensasi, dan kompetensi secara bersama-sama berpengaruh terhadap  kinerja  pengawas sekolah  pada Direção Inspeção Geral di Kementrian Pendidikan Timor Leste. Pendekatan adalah menggunakan data dari pengedaran survey kuesioner di Direção Inspeção Geral di Kementrian Pendidikan Timor Leste. Populasi  dalam penelitian  ini  adalah seluruh pengawas sekolah berjumlah 65 orang, sedangkan analisis yang digunakan dengan menggunkan analisis regresi linier berganda untuk melihat pengaruh antar varibel dependen dan varibel independen data diolah dengan bantuan perangkat lunak SPSS 17.0 (Statistical Package for Social Science). Hasil analisis secara simultan variabel kompensasi, dan kompetensi mempunyai pengaruh terhadap kinerja pengawas sekolah, secara parsial kompensasi mempunyai pengarui terhadap kinerja pengawas sekolah, sedangkan kompetensi tidak berpengaruh terhadap kinerja pengawas sekolah. Hasil tersebut tidak sesuai dengan hipotesis dan penelitian terdahulu bahwa variable kompensasi dan kompetensi secara bersama-sama berpengaruh signifikan terhadap kinerja. Untuk itu penelitian selanjutnya perlu menanbah variable lain dalam variable independent.

Kata Kunci: Kompensasi, Kompetensi, Kinerja Pengawas.
ANALISIS EFEKTIFITAS ANGGARAN BELANJA PADA DIREÇÃO NACIONAL DE APROVISIONAMENTO, LOGÍSTICA E MATERIAIS DI MINISTÉRIO DO COMÉRCIO, INDÚSTRIA E AMBIENTE TIMOR LESTE
Authors: Soares Miguel de Carvalho , Wiagustini Luh Putu
Published: July 2019

Tujuan penelitian ini menganalisis efektifitas pelaksanaan anggaran  belanja pada Direção Nacional de Aprovisionamento, Logística dan Materiais di Ministério do Comércio, Indústria e Ambiente Timor Leste. Tingkat dan kriteria efektifitas pelakasanaan anggaran belanja pada Direção Nacional de Aprovisionamento, Logística dan Materiais di Ministério do Comércio, Indústria e Ambiente Timor Leste tahun 2010 – 2014 sangat bervariasi. Tingkat efektifitas tertinggi terjadi pada tahun 2013 sebesar 100% dan yang terendah terjadi pada 2010 sebesar 81%. Pelaksanaan anggaran belanja tahun 2012 dan 2013 dikatakan efektif karena hasil analisis mencapai diatas 90%. Akan tetapi pada tahun 2010, 2011, 2014 tingkat efektifitasnya masih kurang karena realisasi anggaran belanja memiliki perbedaan yang jauh dengan target anggaran belanja yaitu masih dibawah 90%. Perbedaan ini terjadi karena ada beberapa program kegiatan yang dianggarankan tidak dilaksanakan semaksimal. Untuk kegiatan lain yang telah dianggarkan pelaksanaanya sudah efektif. Direção Nacional de Aprovisionamento, Logística dan Materiais di Ministério do Comércio, Indústria e Ambiente Timor Leste mengobservasi program kegiatan sudah terealiasasi dan sesuai dengan program perencanaannya.
ANALISIS PENGARUH PEMBANGUNAN INFRASTRUKTUR TRANSPORTASI TERHADAP PRODUK DOMESTIK REGIONAL BRUTO KOTA AMBON
Authors: Palilu Aram
Published: July 2019

Ketersedian infrastruktur transportasi yang tidak memadai dan berkualitas, tentu mempengaruhi produk domestik regional bruto (PDRB) suatu wilayah menjadi rendah. Penelitian ini bertujuan untuk menganalisis pengaruh pembangunan infrastruktur transportasi, yakni infrastruktur jalan, infrastruktur pelabuhan laut dan infrastruktur bandar udara terhadap PDRB Kota Ambon. Teknik analisis yang digunakan adalah regresi berganda. Hasil penelitian menunjukkan bahwa 1) infrastruktur jalan angka signifikannya 0,010 dibawah 0,05; artinya variabel bebas tersebut berpengaruh secara signifikan terhadap PDRB. 2) infrastruktur pelabuhan laut, angka signifikannya 0,309 diatas 0,05; artinya variabel tersebut belum berpengaruh secara signifikan terhadap produk domestik regional bruto. 3) Infrastruktur bandar udara, angka signifikannya 0,093 diatas 0,05; artinya variabel tersebut belum berpengaruh terhadap PDRB. Sedangkan kontribusi penelitian tersebut merupakan referensi dalam kebijakan pembangunan, khususnya pembangunan infrastruktur transportasi dalam upaya meningkatkan PDRB Kota Ambon.
THE EFFECT OF EXPERIENTIAL MARKETING AND RETAIL MARKETING MIX ON CONSUMER LOYALTY THROUGH CUSTOMER SATISFACTION AS A MEDIATION VARIABLE IN THE SANJAI DUNSANAK KITO’S FOOD SOUVENIR SHOP
Authors: Fernanda Renol , Syafrizal Syafrizal
Published: July 2019

Abstract: The Effect of Experiential Marketing and Retail Marketing Mix on ConsumerLoyalty Through Customer Satisfaction as a Mediation Variable in The Sanjai DunsanakKito’s Food Souvenir Shop. This study aims to examine: 1) the effect of experiential marketingon consumer satisfaction in the Sanjai Dunsanak Kito’s food souvenir shop 2) the effect ofretail marketing mix on consumer satisfaction in the Sanjai Dunsanak Kito's food souvenirshop 3) the effect of customer satisfaction on consumer loyalty in the Sanjai Dunsanak Kito’sfood souvenir shop 4) the effect of experiential marketing on consumer loyalty in the SanjaiDunsanak Kito's food souvenir shop 5) the effect of retail marketing mix on consumer loyaltyin the Sanjai Dunsanak Kito's food souvenir shop 6) the effect of experiential marketing onconsumer loyalty through customer satisfaction as mediation variable in the Sanjai DunsanakKito’s food souvenir shop 7) the effect of retail marketing mix on consumer loyalty throughcustomer satisfaction as a mediating variable in the Sanjai Dunsanak Kito’s food souvenirshop. The object of the research is the food souvenir shop Sanjai Dunsanak Kito. Keywords: Experiential Marketing, Retail Marketing Mix, Customer Satisfaction and CustomerLoyalty.
PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008 – 2017 (STUDI KASUS PADA PT. TELEKOMUNIKASI INDONESIA TBK, PT. INDOSAT TBK, DAN PT. XL AXIATA TBK)
Authors: Lahallo Fensca Fenolisa
Published: July 2019

Tujuan dilakukannya penelitian ini yaitu untuk membandingkan kinerja keuangan PT. Telekomunikasi Indonesia Tbk, PT. Indosat Tbk, dan PT.XL Axiata Tbk Periode 2008 – 2017. Jenis penelitian ini adalah penelitian komparatif. Populasi yang digunakan adalah perusahaan jasa telekomunikasi yang terdaftar sebagai perusahaan publik (emiten) di Bursa Efek Indonesia (BEI) periode 2008 – 2017 serta teknik sampling yang digunakan yaitu purposive sampling berdasarkan kriteria tertentu dan ditentukan perusahaan yang masuk dalam kategori 3 perusahaan telekomunikasi terbesar dan terbaik dalam periode 2008 – 2017 serta telah menerbitkan laporan keuangan tahunan pada tahun 2008 -2017. Dengan demikian sampel dalam penelitian ini adalah PT. Telekomunikasi Indonesia Tbk, PT Indosat Tbk dan PT. XL Axiata Tbk. Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif dan untuk menguji perbandingannya menggunakan analisis statistik (uji beda statistik parametrik). Hasil penelitian menunjukkan bahwa dari hasil uji beda menggunakan One-way ANOVA memperoleh hasil terdapat perbedaan yang signifikan antara kinerja keuangan PT. Telekomunikasi Indonesia Tbk, PT. Indosat Tbk dan PT. PT.XL Axiata Tbk dilihat dari rasio likuiditas, rasio solvabilitas, rasio aktivitas dan rasio profitabilitas.
EFEKTIVITAS PROGRAM KAMPUNG KELUARGA BERENCANA (KB) DAN DAMPAKNYA TERHADAP KESEJAHTERAAN KELUARGA MISKIN DI KOTA DENPASAR
Authors: Restiyani Ni Luh Novi , Murjana Yasa I Gusti Wayan
Published: July 2019

The purpose of this study was to determine and analyze the influence of wife education and the role of family planning officers on the effectiveness of the KB Village program and the welfare of poor families in Denpasar City. Sampling in this study was conducted accidentally sampling with a total sample of 81 poor families. Data was collected by observation and structured interviews which were then analyzed by path analysis techniques. The results of the study showed that the implementation of the KB Village program in Denpasar City was not yet effective. Wife education and the role of family planning officers have a positive and significant effect on the effectiveness of the KB Village program. This shows that the higher the wife's education and the more active the family planning officer, the more effective the KB Village program will be. Wife education has a positive and significant effect, while the role of family planning officers has a positive and not significant effect on the welfare of poor families. The effectiveness of the KB Village program has a positive and significant effect on the welfare of poor families in Denpasar City. The results also showed that wife education and the role of family planning officers indirectly affected the welfare of poor families in Denpasar City.
PENGARUH BAHAN BAKU, KEWIRAUSAHAAN DAN PENGALAMAN KERJA TERHADAP PRODUKSI DAN PENDAPATAN INDUSTRI KULINER RUMAH MAKAN
Authors: Prana Cita I Made Andre , Karmini Ni Luh
Published: July 2019

The rapid development of the restaurant is currently an opportunity for the younger generation to be able to open culinary business and can combine innovations to attract consumers. This study aims to find out the influence of raw materials, entrepreneurship and work experience on the production and income of the culinary industry in Denpasar. The population in the study were all restaurant businesses. The sample used was 76 with Simple Random Sampling. Path analysis techniques are used. The results of the study show that raw materials and entrepreneurship have positive and significant effect on industrial production, work experience has no effect on industrial production. Raw materials, entrepreneurship, and production have positive and significant effect on income, work experience has no effect on income. Raw materials and entrepreneurship have indirect effect on income through production, work experience does not have indirect effect on income through the production of the restaurant's industry.
Pengaruh Kinerja Lingkungan dan Komponen Good Corporate Governance pada Nilai Perusahaan yang Terdaftar di BEI
Authors: Kurnia Uthami I Gusti Ayu Agung Dewi , Wirasedana I Wayan Pradnyantha
Published: July 2019

Nilai perusahaan merupakan suatu keadaan yang telah dicapai oleh perusahaan sebagai kepercayaan dari masyarakat pada perusahaan tersebut. Perusahaan di dalam memaksimalkan perusahannya harus memperhatikan tanggung jawab lingkungan dan tata kelolanya. Tujuan penelitian adalah untuk mengetahui pengaruh kinerja lingkungan dan komponen good corporate governance pada nilai perusahaan. Sampel pada penelitian ini adalah sebanyak 43 perusahaan yang terdaftar di BEI dan dipilih menggunakan metode purposive sampling. Kinerja lingkungan diukur menggunakan PROPER, komponen good corporate governance diukur menggunakan kepemilikan manajerial, kepemilikan institusional, komite audit dan dewan komisaris independen. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis data yang digunakan adalah teknik analisis regresi linear berganda. Hasil pengujian menunjukkan bahwa bahwa kepemilikan manajerial, kepemilikan institusional, dan komite audit tidak berpengaruh pada nilai perusahaan. Sedangkan, kinerja lingkungan dan dewan komisaris independen berpengaruh positif pada nilai perusahaan.

Kata Kunci: kinerja lingkungan, good corporate governance, nilai perusahaan
Pengaruh Struktur Aset, Profitabilitas, Operating Leverage Dan Likuiditas Terhadap Struktur Modal Perusahaan Consumer Goods di BEI
Authors: Dharmadi I Komang Yusa , Dwija Putri I Gusti Ayu Made Asri
Published: July 2019

Capital structure is counter balance between capital eksternal (long-range) with the self capital. The purpose of this study to determine the effect of asset structure, profitability, operating leverage and likuiditas to capital structure. The measurement this study of capital structure use the long term debt to equity ratio (LTDER). Excelsior mount the presentase LTDER indication that excelsior of debt composition compared to a equity of a company. The study focussed at consumer goods company enlisted in Effect Exchange Indonesia (BEI) Period 2010-2014. Perception amount as much 100 sampel research obtained with the method of nonprobability sampling with the technique of purposive sampling. Analysis technique used in this study is multiple linear regression analysis. The result showed that asset structure and liquidty have a positive effect to capital structure, profitability and operating leverage have a negativity effect to capital structure.

Keyword: Capital structure, asset structure, profitability, operating leverage, and liquidity
Pengaruh E-Commerce dan Efektivitas Kerja Pengguna Terhadap Kinerja Perusahaan Pada Usaha Kecil dan Menengah di Denpasar
Authors: Sarastyarini Ni Made Werin , Yadnyana I Ketut
Published: July 2019

The purpose of this study is to determine the effect of e-commerce and effectiveness of the user'swork on the company's performance on small and medium enterprises in Denpasar. The sampletaken is 88 of 766 SMEs using e-commerce in Denpasar. The sample in this research is determinedby probability sampling method with simple random sampling technique. Data collection was donethrough survey obtained by distributing questionnaires to the respondents. Respondents in thisstudy are business actors. Analytical technique used multiple linear regression with SPSS 22.0software. The results showed that the performance of companies in small and medium enterpriseswill increase if the business actors using e-commerce in running and developing business andimprovement on the effectiveness of e-commerce users will be followed also by improving theperformance of companies in small and medium enterprises thatuse e- commerce in Denpasar.

Keywords: E-Commerce, User Work Effectiveness, Corporate Performance
Pengaruh Audit Tenure dan Kompleksitas Operasi Terhadap Audit Delay Perusahaan Pertambangan di BEI Tahun 2013-2016
Authors: Pratiwi Cokorda Istri Eka , Wiratmaja I Dewa Nyoman
Published: July 2019

Delay in publish report finance audits can be a serious problem for company that goes public in Indonesia Stock Exchange. Therefore, it is necessary to conduct a research studying about determination of factors that might affect audit delay. The purpose of this study is to obtain empirical evidence about the effect of tenure audit and complexity operation on audit delay. This research was conducted at a mining company listed on Indonesia Stock Exchange with period of research in year 2013-2016. The method of determining the sample in this study using purposive sampling method with the number of samples 104 samples for 2013-2016 periods. Data analysis technique applied in this research is multiple linear regression. Results research this showed that audit tenure has no effect on audit delay, while complexity operation has a positive effect on audit delay.

Keywords: audit delay, tenure audit, complexity operation
Pengaruh NPL, LDR, dan CAR padaROA Perusahaan Perbankan yang Terdaftar di BEI Tahun 2014-2016
Authors: Dewi Putu Intan Trisna , Suryanawa I Ketut
Published: July 2019

Banking plays an important role in influencing economic activity. Banking is required to gain profit so as to compete in order to maintain its survival. The profit is used to pay for all types of operational costs. This research was conducted in Banking Companies Listed in Indonesia Stock Exchange Period Year 2014 - 2016. The number of samples is 20 banks, with the method of purposive sampling technique. Data collection is done by observation or observation. The analysis technique used is multiple linear regression analysis. Based on the result of research, it is known that non performing loan has negative effect on return on asset, loan to deposit ratio has positive effect on return on asset, and capital adequacy ratio has negative effect on return on asset.

Keywords: Non Performing Loan, Loan to Deposit Ratio, Capital Adequacy Ratio, Return On Assets.
Pengaruh Volume Perdagangan Saham, Volatilitas Laba, Dividend Yield, dan Ukuran Perusahaan Pada Volatilitas Harga Saham
Authors: Andiani Ni Wayan Sekar , Gayatri Gayatri
Published: July 2019

This study aims to obtain empirical evidence on the effect of stock trading volume, earning volatility, dividend yield, and firm size on stock price volatility. This research was conducted on companies listed in index LQ 45 in Indonesia Stock Exchange 2012 until 2016. This research took the population of 45 companies with the number of samples of 21 companies selected through purposive sampling, so the number of samples observation for 5 years to 105 companies. The analysis technique in this research is multiple linear regression analysis. Based on the analysis results found that the stock trading volume does not affect the stock price volatility. Earning volatility has a negative effect on stock price volatility. This shows the higher volatility of profits owned by the company tends to reduce the interest of investors to invest or can reduce the volatility of stock prices. Dividend yield has a positive effect on stock price volatility. Which means that the higher dividend rate can affect the high investor interest to invest in the capital market, causing a stock price reaction. The firm size has a negative affects on stock price volatility. This proves the greater the size of the company indicates a stable corporate condition and able to reduce the volatility of stock prices.

Keywords: Stock Trading Volume, Earning Volatility, Dividend Yield, Firm Size, Stock Price Volatility.
Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas dan Free Cash Flow Sebagai Pemoderasi
Authors: Mahendra I Made Adi , Wirawati Ni Gusti Putu
Published: July 2019

Every company will strive to increase the value of the company through increasing the prosperity of the owner or shareholders by improving the company's performance. Increased corporate performance one of which can be done by applying social responsibility (CSR). This study aims to test and obtain empirical evidence of the influence of Corporate Social Responsibility (CSR) on the value of companies with profitability and free cash flow as a moderator. This research was conducted at mining company listed in Bursa Efek Indonesia (BEI) year 2013-2016. Sampling method used is purposive sampling. The number of samples meeting the criteria is 10 companies. Methods of data collection is done by documentation method. Data analysis technique used is Moderated Regression Analysis (MRA). The result of moderation testing between Corporate Social Responsibility and corporate value shows a positive influence which means profitability and free cash flow strengthens the influence of Corporate Social Responsibility towards firm value.

Keywords: firm value, CSR, profitability, free cash flow
Persepsi Etis Auditor pada Kantor Akuntan Publik dan Akuntan Pendidik pada Praktik Manajemen Laba
Authors: Sukma K Putu Javani , Sujana I Ketut
Published: July 2019

The purpose of this research is to know the difference of auditor's ethical perception on public accounting firm and educator accountant on earnings management practice in terms of operational manipulation type, accounting manipulation, manipulation direction, materiality and manipulation tendency. Sample in this research is auditor at Public Accountant Office counted 41 people and accountant educator counted 30 people, with total sample 71 people. Sampling in this research using purposive sampling method with analysis technique which done in this research using Mann Whitney analysis technique. The result of the research shows that there is difference of ethical perception between auditor at Public Accountant Office and educator accountant on earnings management practice based on accounting manipulation type and manipulation direction. While there is no difference of ethical perception between auditor at Public Accountant Office and educator accountant on earnings management practice based on operational manipulation type, materiality and manipulation tendency.

Keywords: Perception, Ethics, Profit Management, Auditor, Accountant
Pengaruh Prinsip-Prinsip Good Corporate Governance dan Pertumbuhan Aset pada Kinerja Keuangan
Authors: Aget Luwih Ni Made , Muliartha RM Ketut
Published: July 2019

Penelitian ini bertujuan untuk mengetahui pengaruh prinsip-prinsip good corporate governance pada kinerja keuangan yang diukur dengan return on assets pada koperasi di Kecamatan Denpasar Selatan. Penelitian ini menggunakan metode pengumpulan data dengan teknik kuesioner dan dokumentasi. Sampel yang digunakan sebanyak 60 sampel dari 20 koperasi amatan yang ada di Kecamatan Denpasar Selatan dan masing-masing koperasi diambil tiga responden. Metode penentuan sampel menggunakan purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda dengan SPSS. Berdasarkan hasil pengujian hipotesis menunjukan, prinsip responsibility. berpengaruh negatif terhadap kinerja keuangan koperasi, sedangkan prinsip transparancy, accountability, indepedency, fairness serta pertumbuhan aset tidak berpengaruh signifikan pada kinerja keuangan koperasi  di Kecamatan Denpasar Selatan.

 

Kata kunci:   good corporate governance, pertumbuhan aset, koperasi, kinerja kuangan, return on assets.
Pengaruh Pergantian Manajemen dan Audit Fee pada Auditor Switching dengan Reputasi Auditor Sebagai Variabel Pemoderasi
Authors: Wulandari Made Widi , Suputra I Dewa Gede Dharma
Published: July 2019

Pergantian auditor merupakan perilaku yang dilakukan perusahaan klien untuk melakukan perpindahan auditor. Tujuan dari penelitian ini adalah untuk mengetahui dan membuktikan secara empiris pengaruh pergantian manajemen dan audit fee pada auditor switching dengan reputasi auditor sebagai variabel pemoderasi. Penelitian ini dilakukan pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2016. Populasi dalam penelitian ini berjumlah 144 perusahaan, dengan menggunakan teknik purposive sampling diperoleh sampel penelitian sejumlah 18 perusahaan. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, analisis regresi logistik dan uji interaksi. Hasil pengujian menunjukkan bahwa pergantian manajemen memiliki pengaruh positif pada auditor switching, kemudian audit fee tidak berpengaruh pada auditor switching dan reputasi auditor tidak dapat memoderasi pengaruh pergantian manajemen dan audit fee pada auditor switching.
ANALISIS REAKSI PASAR TERHADAP PERUBAHAN PERATURAN KEMENPERIN NOMOR 31/M-IND/PER/8/2017 PADA PERUSAHAAN MANUFAKTUR DI BEI
Authors: Napitupulu Erving Anggiatma , Yasa Gerianta Wirawan
Published: July 2019

Penelitian ini bertujuan untuk mengetahui reaksi pasar terhadap perubahan peraturan kemenperin. Metodologi penelitian yang digunakan adalah event study untuk menguji kandungan informasi (information content) dari suatu pengumuman. Subjek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, pemilihan sampel dilakukan secara purposive sampling, yaitu populasi yang memenuhi kriteria tertentu dengan tujuan untuk mendapatkan sampel yang representatif sesuai dengan kriteria yang ditentukan. Teknik analisis data yang digunakan adalah uji one sample t test pada hipotesis 1 dan uji Mann Whitney untuk hipotesis 2. Hasil pengujian reaksi pasar terhadap seluruh sampel menunjukkan terdapat reaksi terhadap perubahan peraturan Kemenperin NOMOR 31/M-IND/PER/8/2017 pada perusahaan manufaktur pada hari ketiga sebelum pengumuman perubahan peraturan dan hari kedua setelah pengumuman perubahan peraturan. Terdapat perbedaan reaksi antara perusahaan manufaktur dan perusahaan non manufaktur terhadap perubahan peraturan Kemenperin NOMOR 31/M-IND/PER/8/2017 pada periode hari ketiga sebelum pengumuman perubahan peraturan dan hari kedua setelah pengumuman perubahan peraturan.

Kata kunci: reaksi pasar, abnormal return, kandungan informasi
Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Manajemen dan Media Exposure Pada Pengungkapan Corporate Social Responsibility
Authors: Permadiswara Ketut Yoga , Sujana I Ketut
Published: July 2019

The emergence of awareness that production activities will indirectly affect the environment eg deforestation, waste disposal, air pollution and so forth. It makes the company obliged to take responsibility for its activities. The purpose of this study is to obtain empirical evidence of the influence of the level of profitability, firm size, management ownership and media exposure on CSR in the annual report of manufacturing companies listed on Indonesia Stock Exchange. The method of determining the sample used is purposive sampling. Number of companies that meet the criteria are 22 manufacturing companies listed on the IDX 2014-2016 year with 66 amount amatan.Teknik data analysis used is Multiple Linear Regression.Based on the analysis, it is known that profitability, firm size and media exposure have a positive effect on disclosure of corporate social responsibility. The results of this study also show that management ownership has no effect on corporate social responsibility disclosure.

Keywords:  profitability, firm size, management ownership, media exposure, corporate social responsibility
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, dan Lain-Lain Pendapatan Daerah yang Sah pada Belanja Daerah
Authors: Arni Asari Ni Made , Suardana Ketut Alit
Published: July 2019

Tujuan penelitian ini adalah untuk mengetahui pengaruh pendapatan asli daerah, dana perimbangan dan lain-lain pendapatan daerah yang sah pada belanja daerah. Penelitian ini dilakukan di Pemerintahan Kabupaten Badung. Penentuan sampel menggunakan teknik purposive sampling melalui kriteria-kriteria tertentu sehingga diperoleh sampel sebanyak 60 sampel. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda dan uji hipotesis menggunakan t-statistik untuk menguji koefisien regresi parsial serta f-statistik untuk menguji kelayakan model penelitian dengan significance level 5%. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinieritas, uji autokorelasi dan uji heteroskedastisitas. Hasil analisis menunjukkan bahwa pendapatan asli daerah, dana perimbangan dan lain-lain pendapatan daerah yang sah secara simultan berpengaruh positif pada belanja daerah. pendapatan asli daerah, dana perimbangan dan lain-lain pendapatan.

Kata Kunci: Belanja daerah, pendapatan asli daerah, dana perimbangan
Pengaruh Risk Profile, Good Corporate Governance, Earnings dan Capital pada Perubahan Harga Saham Bank
Authors: Cahyani Ni Putu  Desy Wulandara , Putri IG.A.M Asri Dwija
Published: July 2019

Stock is one of the financial instruments used by the company to obtain capital in an effort to strengthen its financial position. The demand for shares is largely determined by the performance of companies such as financial performance, risk handling within the company and the implementation of good corporate governance. Therefore, the bank must maintain and optimize the performance of the company, so that more investors are investing their funds in bank shares that have an impact on the increase of bank stock price. The study is aimed to determine the effect of risk profile, good corporate governance, earnings measured by return on assets and net interest margin and capital measured by capital adequacy ratio on bank stock price changes. The research was conducted at the banking companies registered at the Indonesian Stock Exchange in 2014-2016 with the total samples of 28 banking companies determined by purposive sampling method. The data analysis technique used was multiple linear regression. The results of this study indicated that the risk profile has a negative effect of bank stock prices changes. Moreover, good corporate governance, return on assets and net interest margin has a positive effect of bank stock prices changes. The capital adequacy ratio has no effect on bank stock price changes.

Keywords: bank stock price changes, risk profile, good corporate governance, return on assets, net interest margin and capital adequacy ratio
Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan Perilaku Belajar pada Tingkat Pemahaman Akuntansi
Authors: Agustin Ida Ayu Clara , Sujana I Ketut
Published: July 2019

Accounting understanding is a process of an accounting student in understanding matters related to accounting. Students' accounting understanding is not only shown from the values ??obtained in the course but also influenced by several factors. The purpose of this study was to determine the effect of emotional intelligence, spiritual intelligence, and learning behavior on the level of understanding of accounting for non-regular students of the 2014 accounting department at the Faculty of Economics and Business at Udayana University. The method of determining the sample of this study uses purposive sampling method using the Slovin formula. Data collection using questionnaires distributed directly to students as many as 126 questionnaires. The data analysis technique used is multiple linear regression. Based on the results shows that emotional intelligence, spiritual intelligence, and learning behavior have a positive effect on the level of understanding of accounting.

Keywords: understanding, emotional, spiritual, learning behavior
Pengaruh Komitmen Profesional pada Kepuasan Kerja Dengan Motivasi Sebagai Variabel Moderasi
Authors: Prawira I Komang Egar , Ratna Sari Maria Mediatrix
Published: July 2019

The purpose of this study was to examine the effect of professional commitment on job satisfaction with motivation as a moderating variable. This research was conducted at tax consultant office (KKP) in Denpasar area. Samples taken as many as 81 respondents by using purposive sampling method. Data collection was done by distributing questionnaires. The analysis technique used is with Moderated Regression Analysis (MRA). Based on the analysis results found that professional commitment has a positive and significant impact on job satisfaction at the Tax Consultant Office in Denpasar. These findings indicate that the higher the professional commitment the job satisfaction will increase, in addition the results of this study indicate that the role of motivation in professional commitment is strengthening, which means the implementation of professional commitment is better accompanied by the application of motivation together will be able to improve job satisfaction at the Tax Consultant Office in Denpasar.

Keywords: professional commitment, job satisfaction, motivation.
Analisis Faktor-Faktor yang Mempengaruhi Penggunaan Sistem Informasi Pada Kinerja Karyawan BPR Lestari di Denpasar
Authors: Trijayanti Ni Komang , Ariyanto Dodik
Published: July 2019

Companies in implementing information systems technology must pay attention to the extent to which the success of the system has a positive impact on improving the performance of individuals and organizations. The purpose of this study is to analyze the factors that influence the use of information systems on employee performance. This research was conducted at PT BPR Sri Artha Lestari in Denpasar with 45 employees as respondents. Data analysis technique used is multiple linear regression analysis. Based on the analysis result found that social influence and perceived ease of use have positive effect on perceived usefulness. Computer self efficacy and facilitation conditions positively affect perceived ease of use. Social influence, perceived usefulness, and perceived ease of use have a positive effect on attitudes toward the use of information systems. Perceived usefulness has a positive effect on employee performance, attitudes toward the use of information systems have no effect on employee performance.

Keywords: information systems, use of information systems, employee performance
Pengaruh Komitmen, Kompetensi dan Good Corporate Governance pada Kinerja Keuangan
Authors: Purnama Dewi Putu Cintya , Wirasedana I Wayan Pradnyantha
Published: July 2019

Rasio ROA ini dipilih karena ROA menunjukkan indikasi realistis kinerja perusahaan karena menunjukkan efisiensi total aset untuk menghasilkan keuntungan Penelitian ini dilakukan di Lembaga Perkreditan Desa (LPD) Se- Kecamatan Abiansemal Kabupaten Badung.Jumlah sampel yang diambil sebanyak 34 LPD dengan masing-masing ketua LPD sebagai responden penelitian.Teknik analisis data yang digunakan dalam penelitian ini yaitu teknik analisis regresi linier berganda. Berdasarkan hasil analisis ditemukan bahwa komitmen, kompetensi dan good corporate governanceberpengaruh signifikan pada kinerja keuangan LPD.Hal ini menunjukkan bahwa apabila komitmen dan kompetensi karyawan semakin baik maka berimplikasi pada semakin baik pula kinerja keuangan LPD.Semakin baik penerapan good corporate governance maka semakin baik pula kinerja keuangan LPD. Penelitian ini juga menjelaskan bahwa komitmen, kompetensi dan good corporate governance wajib di terapkan sehingga terciptanya solusi yang akan mempermudah LPD maupun perusahaan perbankan lainnya dalam meningkatkan kinerjanya untuk meningkatkan kesejahteraan masyarakat maupun lembaga yang terkait.

Kata Kunci: Komitmen, kompetensi, good corporate governance, kinerja keuangan.
Tingkat Kecukupan Modal, Pertumbuhan Kredit, dan Risiko Operasional Pada Profitabilitas Lembaga Perkreditan Desa
Authors: Darmawan Kadek , Suartana I Wayan
Published: July 2019

Pembangunan nasional berfokus pada masyarakat pedesaan yang berperan penting dalam kegiatan ekonomi di pedesaan yang kegiatan pembiayaan dan perkreditan dilakukan untuk menunjang pembangunan. Salah satu upaya Pemerintah Provinsi Bali untuk mendukung perkembangan perekonomian masyarakat desa adalah dengan mengembangkan lembaga keuangan bagi masyarakat pedesaan yang dikenal dengan Lembaga Perkreditan Desa. Penelitian ini dimaksudkan untuk mengetahui apakah kecukupan modal, pertumbuhan  kredit,  dan  risiko  operasional  berpengaruh  terhadap  kemampuan LPD di Kabupaten Gianyar dalam memperoleh laba di tahun 2015-2017. Untuk menjawab permasalahan tersebut penelitian ini menggunakan 213 sampel data dan teknik analisis data yaitu regresi linear berganda. Bersadarkan hasil analisis regresi berganda, diketahui bahwa hasil uji F dan Hasil uji t menunjukkan bahwa kecukupan modal, dan pertumbuhan kredit berpengaruh positif dan risiko operasional berpengaruh negative pada profitabilitas Lembaga Perkreditan Desa (LPD) di Kabupaten Gianyar periode 2015-2017.

Kata Kunci : CAR, BOPO, ROA, profitabilitas
Pengaruh Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia, dan Penerapan Akuntansi Berbasis Akrual pada Kualitas Laporan Keuangan
Authors: Jesica Prastiwi Ni Putu , Mimba Ni Putu Sri Harta
Published: July 2019

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian intern, kompetensi sumber daya manusia, dan penerapan akutansi berbasis akrual terhadap kualitas laporan keuangan. Penelitian ini menggunakan pendekatan kuantitatif berbentuk asosiatif yang bertujuan untuk mengetahui hubungan antara sistem pengendalian intern, kompetensi sumber daya manusia, penerapan akuntansi berbasis akrual dengan kualitas laporan keuangan. Pengambilan sampel dalam penelitian ini dilakukan secara non probability sampling, yaitu dengan menggunakan pendekatan purposive samplingyakni sebanyak 100 sampel. Metode pengumpulan data untuk penelitian ini adalah dengan menggunakan metode survey dengan kuesioner. Pengujian hipotesis menggunakan regresi logistik yang digunakan untuk memprediksi probabilitas kejadian suatu peristiwa dengan mencocokkan data pada fungsi logit kurva logistik.Berdasarkan hasil analisis dan pembahasan hasil penelitiansistem pengendalian intern memiliki pengaruh positif  pada kualitas laporan keuangan pada Badan Pengelola Keuangan dan Aset Daerah Provinsi Bali.Kompetensi sumber daya manusia memiliki pengaruh positif pada kualitas laporan keuangan pada Badan Pengelola Keuangan dan Aset Daerah Provinsi Bali.

Kata Kunci :sistem pengendalian intern, kompetensi sumber daya manusia, penerapan akuntansi berbasis akrual, kualitas laporan keuangan
Kompleksitas Operasi Perusahaan sebagai Pemoderasi Pengaruh Pergantian Auditor dan Financial Distress terhadap Audit Delay
Authors: Fatimah Siti , Wiratmaja I Dewa Nyoman
Published: July 2019

The purpose of this study was to determine the effect of auditor switching and financial distress on audit delay, as well as complexity of operations of the company as a moderating influence auditor switching and financial distress on audit delay. This research was conducted in consumer goods companies listed on the Indonesian Stock Exchange (BEI) of the year 2011- 2016. Samples taken as many as 156 companies using purposive sampling technique. The data collection was conducted using non-participant observation. The analysis technique used is Moderated Regression Analysis (MRA). Analysis results showed that auditor switching have no affect audit delay, while financial distress positively affect audit delay. Complexity of operations of the company was not able to moderate the relationship between auditor switching and financial distress with audit delay.

Keywords: Audit Delay, Auditor Switching, Financial Distress, Complexity of Operations of the Company
Pengaruh Penggunaan Sistem Informasi Akuntansi Dengan Konsep UTAUT Pada Kinerja Individual
Authors: Ardana Komang Thica Frisma , Dwiana Putra I Made Pande
Published: July 2019

Persaingan global yang semakin kompetitif membuat organisasi perlu memanfaatkan sistem informasi akuntansi dengan baik untuk meningkatkan kinerja individual yang nantinya mampu meningkatkan kinerja organisasi secara keseluruhan. Penelitian ini mengkaji mengenai keberhasilan penggunaan sistem informasi akuntansi (SIA) dengan menggunakan konsep UTAUT. Secara lebih spesifik, penelitian ini bertujuan untuk mengetahui pengaruh ekspektasi kinerja, ekspektasi usaha, faktor sosial budaya (khususnya budaya Tri Hita Karana) dan kondisi yang memfasilitasi pada kinerja individual pengguna SIA. Penelitian ini dilakukan di Alam Kulkul Boutique Resort. Sampel penelitian diambil menggunakan metode non probability sampling dengan teknik sampel jenuh yaitu sebanyak 40 individu. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa masing-masing variabel yaitu ekspektasi kinerja, faktor sosial budaya dan kondisi yang memfasilitasi berpengaruh positif pada kinerja individual, sedangkan ekspektasi usaha tidak berpengaruh pada kinerja individual.

Kata kunci: Ekspektasi kinerja, ekspektasi usaha, faktor sosial budaya, kondisi  yang memfasilitasi, kinerja individual