bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH KONSERVATISME AKUNTANSI TERHADAP KEBURAMAN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI
Authors: Zuhrotun Zuhrotun
Published: June 2018

PENGARUH KONSERVATISME AKUNTANSI TERHADAP KEBURAMAN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI
PENDEKATAN SISTEM MANAJEMEN STRATEGIS BERBASIS BALANCE SCORECARD (ANALISA KUALITATIF KINERJA PT. IMPAQ BARU, PERUSAHAAN FURNITURE, TAHUN 2006 HINGGA 2010)
Authors: Andriana Denny
Published: June 2018

PENDEKATAN SISTEM MANAJEMEN STRATEGIS BERBASIS BALANCE SCORECARD (ANALISA KUALITATIF KINERJA  PT. IMPAQ BARU, PERUSAHAAN FURNITURE, TAHUN 2006 HINGGA 2010)
PENGENDALIAN INTERNAL TERHADAP KECURANGAN
Authors: Sukadwilinda Sukadwilinda , Ratnawati R. Aryanti
Published: June 2018

Abstract. Internal control in a company is very important. It is expected that with good internal control, employees do not do things outside the rules that have been set. Today very rarely found companies that are free from fraud . With good internal control is expected to prevent the occurrence of acts of fraud  in the company. Fraud is often done is cash fraud. The results of this study indicate that the variable Internal Control (X) has a significant influence on Fraud Cash (Y). This is evident from the constant value of 1.860 and the value of the Internal Control Coefficient (X) of 0.640, this shows that if the Internal Control (X) rises by one point then the variable Prevention of Fraud Cash (Y) will rise by 0.640. Correlation value obtained for 0.776 which means there is a strong correlation relationship between internal control with fraud prevention cash. Internal Control has an effect of 60.2% on fraud; while the remaining 39.8% is influenced by other variables that are not examinedKeywords: internal control; fraudAbstrak. Pengendalian internal di suatu perusahaan adalah hal yang sangat penting. Diharapkan dengan pengendalian internal yang baik, karyawan tidak melakukan hal diluar aturan yang sudah ditetapkan. Dewasa ini sangat jarang ditemukan perusahaan yang terbebas dari kecurangan (fraud). Dengan adanya pengendalian internal yang baik maka diharapkan dapat mencegah terjadinya tindakan kecurangan (fraud) di perusahaan. Tindak kecurangan (fraud) yang sering dilakukan adalah kecurangan (fraud) kas. Hasil penelitian ini menunjukkan bahwa variabel Pengendalian Internal (X) memiliki pengaruh signifikan terhadap Pencegahan Kecurangan (Fraud) Kas (Y). Hal ini terbukti dari nilai konstanta sebesar 1,860 dan nilai koefisien Pengendalian Internal (X) sebesar 0,640, ini menunjukan bahwa jika Pengendalian Internal (X) naik sebesar satu poin maka variabel Pencegahan Kecurangan (Fraud) Kas (Y) akan naik sebesar 0,640. Nilai korelasi yang diperoleh sebesar 0,776 yang berarti terdapat hubungan korelasi yang kuat antara pengendalian internal dengan pencegahan kecurangan (fraud) kas. Pengendalian Internal memberikan pengaruh sebesar 60,2% terhadap kecurangan; sedangkan sisanya sebesar 39,8% dipengaruhi oleh variabel lain yang tidak diteliti.Kata Kunci: pengendalian internal; kecurangan
PENGARUH RISK BASED CAPITAL TERHADAP PROFITABILITAS PADA PERUSAHAAN ASURANSI JIWA
Authors: Leviany Tevi , Sukiati Wiwin
Published: June 2018

Abstract. The writer conducted this research to know the influence of Risk Based Capital (RBC) towards profitability of life-insurance company. According to the Government Regulation, Regulation of the Minister of Finance of Republic of Indonesia Number 424/KMK/.06/2003, decidedthe solvability level to determine the level of Risk Based Capital (RBC) achieved by every insurance company, was ≥ 120%. RBC that is owned by insurance company would influence the result of its profitability level. The purpose of this research was to find out the influence of Risk Based Capital towards Profitability of Life-Insurance Company, PT. BNI Life Insurance year 2007-2011. The method used in this research was descriptive analysis method and the use of statistics. The hypothesis testing used t-test. The data analysis used linear regression statistics, Pearson correlation, and coefficient of determination.  The t-test showed that Risk Based Capital did not give significant influence towards profitability. The result could be observed in the analysis of determination coefficient which showed r value was 0.0231 or 2.31%. It means that there was a correlation of Risk Based Capital towards Profitability, but it was not too significant.    Keywords: risk based capital;  profitabilityAbstrak. Pada penelitian ini, penulis ingin menguji pengaruh Risk Based Capital (RBC) terhadap profitabilitas perusahaan asuransi jiwa. Risk Based Capital (RBC) adalah suatu ukuran  yang menginformasikan tingkat keamanan financial atau kesehatan suatu perusahaan asuransi. Semakin besar rasio kesehatan RBC perusahaan asuransi, maka semakin sehat kondisi financial perusahaan tersebut. Peraturan pemerintah melalui Keputusan Menteri Keuangan No 424/KMK.06/2003 menetapkan batas tingkat solvabilitas untuk menentukan tingkat risk based capital (RBC) yang harus dicapai setiap perusahaan asuransi, yaitu ≥ 120%. RBC yang dimiliki perusahaan asuransi akan mempengaruhi tingkat profitabilitas yang dihasilkan. Tujuan penelitian ini untuk mengetahui apakah Risk Based Capital berpengaruh terhadap Profitabilitas pada perusahaan asuransi jiwa PT. BNI Life Insurance . Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan penggunaan statistik. Pengujian hipotesis menggunakan uji t. Penganalisaan data menggunakan statistik regresi linier, korelasi Pearson, dan koefisien determinasi.  Hasil Uji t menunjukkan bahwa Risk Based Capital tidak berpengaruh secara  signifikan terhadap Profitabilitas. Hasil ini dapat dilihat pada analisis koefisien determinasi, nilai r sebesar 0,0231 atau 2,31% yang berarti terdapat hubungan antara Risk Based Capital terhadap Profitabilitas, namun tidak terlalu signifikan.Kata Kunci: risk based capital;  profitability
EXPECTATION GAP ANTARA AUDITOR DAN MAHASISWA AKUNTANSI
Authors: Sukadwilinda Sukadwilinda , Susanto Bambang
Published: June 2018

Abstract. This study aimed to get empirical evidence about perceptions between auditors and accounting students to Expectation gap in the issue of the auditor and the audit process, the auditor's responsibilities , attributes the performance of auditors and audit results communications. The method used in this research is a comparative descriptive . The respondent in this study was 30 Auditor on public accounting firm in Bandung and 30 students of Accounting at the University of Buana YPKP bandung and Maranatha University Bandung .  For processing such data used Mann Whitney test ( U test ). Based on the results of the study indicate that there are significant differences in perceptions between auditors and accounting students on the issue of the auditor and the audit process , as well as the communication of audit results. As for the issue of the responsibility of the auditor and the auditor 's performance attributes there is no significant difference between the auditor and accounting students.Keywords: expectation gap; auditor and audit processes; responsibility auditor; auditor performance attributes; communication of audit results.Abstrak. Penelitian ini  bertujuan untuk mendapatkan bukti empiris mengenai persepsi antara auditor dan mahasiswa akuntansi terhadap Expectation gap dalam isu auditor dan proses audit, tanggung jawab auditor, atribut kinerja auditor dan komunikasi hasil audit. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif komparatif. Adapun  responden dalam penelitian ini adalah 30 Auditor yang mewakili Kantor Akuntan Publik di Bandung dan 30 Mahasiswa Akuntansi dari Universitas Sangga Buana YPKP Bandung dan Universitas Maranatha Bandung Untuk mengolah data tersebut digunakan Uji Mann Whitney (U Test). Berdasarkan hasil penelitian menunjukkan bahwa terdapat perbedaan persepsi yang signifikan antara auditor dan mahasiswa akuntansi dalam isu auditor dan proses audit, serta komunikasi hasil audit. Sedangkan untuk isu tanggung jawab auditor dan atribut kinerja auditor tidak terdapat perbedaan yang signifikan antara auditor dan mahasiswa akuntansiKata Kunci: expectation gap;  auditor dan proses audit; tanggung jawab auditor; atribut kinerja auditor; komunikasi hasil audit.
PENGARUH INFLASI, BUNGA DAN NILAI TUKAR TERHADAP HARGA SAHAM (STUDI PADA : PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE TERCATAT BEI)
Authors: Susanto Bambang
Published: June 2018

Abstract. This research to find out the correlation between Inflation rate, Exchange Rate, and Interest Rate to Stock Price of Property and Real Estate Sector listed on Indonesia Stock Exchange. The result of the research is F calculate 2,167 while F table 1,53125, it can be concluded that all independent variables in this research influence the dependent variable simultantly. As for the partial test obtained the result that Inflation did not significantly affect the stock price of property sector and real estate in the year of observation. While the variable of interest rate and exchange rate have a significant effect.Keywords. Inflation; interest rate; exchange rate; stock price.Abstrak. Investor perlu  mengetahui kemampuan perusahaan dan prospek perusahaan Penelitian ini dilakukan untuk mengetahui hubungan antara tingkat Inflasi, Nilai Tukar dan  Tingkar Bunga terhadap Harga Saham sektor Properti dan Real Astate yang terdaftar di Bursa Efek Indonesia. Hubungan yang dicari dalam penelitian ini adalah hubungan yang  bersifat  parsial (Uji t) maupun simultan (Uji F)antara Tingkat Inflasi, Nilai Tukar, Tingkat bunga terhadap harga saham. . Hasil penelitian  diperoleh F hitung sebesar 2,167 sedangkan F tabel sebesar 1,53125 ,maka dapat disimpulkan bahwa seluruh variabel Independen dalam penelitian ini secara bersama-sama mempengaruhi variabel Dependen. Sedangkan untuk uji parsial diperoleh hasil bahwa Inflasi tidak berpengaruh secara signifikan terhadap harga saham sektor properti dan real astate pada tahun pengamatan. Sedangkan variabel Tingkat bunga dan Nilai Tukar berpengaruh signifikan.Kata Kunci. Inflasi; tingkat bunga; nilai tukar; harga saham.
ANALISIS INTERAKSI PENERIMAAN DANA ALOKASI UMUM, PENERIMAAN PENDAPATAN ASLI DAERAH DANALOKASI BELANJA MODAL(STUDI PADA PEMERINTAH PROVINSI DI INDONESIA TAHUN 2001-2014)
Authors: Purniati Anies , Heryana Toni
Published: June 2018

Abstract. This study aims to determine whether there is a reciprocal or reciprocal relationship between General Allocation Fund Receipts, Local Income Receipts and Capital Expenditure Allocation of Provincial Government Year 2001-2014. This research is a research time series data and using descriptive method to test and provide a picture of the relationship these three variables. Based on the result of data analysis using VAR method with Granger Causality test at 5% significance level with the help of Eviews 9.5, showing the result that there is no reciprocal or reciprocal relationship between the three variables tested, either the relationship between DAU and Capital Expenditure, PAD with Capital Expenditure as well as the relationship between PAD and DAUKeywords: general allocation funds; local original income; and capital expendituresAbstrak. Penelitian ini bertujuan untuk mengetahui ada tidaknya hubungan timbal balik atau resiprokal antara Penerimaan Dana Alokasi Umum, Penerimaan Pendapatan Asli Daerah dan Alokasi Belanja Modal Pemerintah Provinsi Tahun 2001-2014.Penelitian ini merupakan penelitian data time series dan menggunakan metode desriptif untuk menguji dan memberikan gambaran hubungan ketiga variabel tersebut. Berdasarkan hasil analisis data menggunakan metode VAR dengan pengujian Granger Causality pada tingkat signifikasi 5% dengan bantuan Eviews 9.5, menunjukan hasil bahwa tidak terdapat hubungan timbal balik atau resiprokal diantara ketiga variabel yang diuji, baik itu hubungan antara DAU dan Belanja Modal, PAD dengan Belanja Modal maupun hubungan antara PAD dan DAU.Kata Kunci: dana alokasi umum; pendapatan asli daerah; dan belanja modal.
PENGARUH KOMPETENSI AUDITOR TERHADAP PERENCANAAN AUDIT DENGAN PEMAHAMAN SISTEM INFORMASI SEBAGAI VARIABEL PEMDOERASI (STUDI PADA AUDITOR KANTOR AKUNTAN PUBLIK DI KOTA BANDUNG)
Authors: Saputra Avandi , Fitriani Indah
Published: June 2018

Penelitian ini merupakan studi kasus pada Akuntan Publik  Kota Bandung, yang   bertujuan untuk mengetahui bagaimana  pengaruh kompetensi auditor terhadap perencanaan audit, dengan pemahaman sistem informasi sebagai variabel pemoderasi. Hipotesis dalam penelitian ini adalah kompetensi auditor berpengaruh terhadap perencanaan audit dan  pemahaman terhadap sistem informasi memperkuat pengaruh kompetensi auditor terhadap perenanaan audit. Metode penelitian yang digunakan dalam penelitian ini adalah metode asosiatif. Pengambilan sampel menggunakan convenience sampling. Data yang digunakan data primer yang dikumpulkan dari hasil kuesioner. Analiis data  menggunakan analisis statistik korelasi product moment. Dari hasil pengujian menunjukkan bahwa  kompetensi auditor memiliki  pengaruh positif sebesar 0,512 serta koefisien determinasi sebesar 26,2%. Sedangkan kompetensi auditor yang dimoderasi oleh pemahaman auditor memiliki pengaruh positif sebesar 0,538 serta memperkuat koefisien determinasi menjadi 40.1% Hasil ini menunjukkan bahwa kompetensi auditor memeliki pengaruh sebesar 26,2% terhadap perencanaan audit dan interaksi antara kompetensi auditor dengan pemahaman sistem informasi meningkatkan pengaruh terhadap perencanaan audit sebesar 40,1%
ANALISIS STRATEGI BIAYA PENGALOKASIAN BELANJA LANGSUNG PADA APBD PEMERINTAH DAERAH (PENELITIAN PADA PEMERINTAH DAERAH KOTA CIMAHI DAN KABUPATEN BANDUNG BARAT)
Authors: Rachmatika Tika , Widarsono Agus
Published: June 2018

Penelitian ini bertujuan untuk mendeskripsikan penerapan strategi biaya belanja langsung dengan pendekatan analisis pemicu biaya dalam APBD pemerintah daerah se-Bandung Raya. Penelitian ini di dasarkan pada fenomena tidak seimbangnya belanja langsung dan belanja tidak langsung yang di alokasikan pada APBD. Untuk hal itu, diperlukan kajian secara mendalam mengenai penentuan input atau biaya dan diperlukan teknik analisis biaya untuk mendapatkan hasil yang sesuai. Penelitian ini menggunakan sampel pemerintah daerah se-Bandung Raya dengan dinas – dinas sebagai unit analisis. Penelitian ini menggunakan metode deskriptif pendekatan  kuantitatif.  Hasil penelitian menunjukkan bahwa Pemerintah Kota Cimahi rata – rata APBD tahun anggaran 2012 – 2014 menganggarkan 47% dan Pemerintah Kab. Bandung Barat rata – rata APBD tahun anggaran 2012 – 2014 menganggarkan 41% . Ditemukan beberapa strategi pengalokasian belanja langsung pada kedua pemda, diantaranya pennggunaan sistem dan aplikasi, melakukan efisiensi pegawai dan  kepanitian, selain itu adalah ekstensifikasi pajak.  Adapun pemicu biaya akun belanja langsung adalah belanja pegawai terdapat jumlah peraturan terbaru, jumlah kegiatan dan jumlah jam lembur sebagai pemicu biaya. Pada belanja barang dan jasa, akun sewa rumah / sewa gedung/ sewa gedung terdapat jumlah arsip, jumlah dokumen, jumlah barang dan jumlah kegiatan koordinasi sebagai pemicu biaya. Adapun pemicu biaya pada belanja jalan diantaranya adalah jumlah fasilitas transportasi
APLIKASI PENJUALAN TUNAI HARIAN KEBUTUHAN PANGAN PADA KKB PT.DIRGANTARA INDONESIA “WAHANA RAHARJA”
Authors: Abdillah Junaedi , Suprihatin Eti
Published: June 2018

Pokok bahasan dalam penelitian ini dititik beratkan pada sistem informasi akuntansi penjualan tunai harian atas kebutuhan pangan yang diterapkan di bagian penjualan tunai Koperasi Keluarga Besar PT. Dirgantara Indonesia “Wahana Raharja”. Pada bagian penjualan tunai harian ini ada beberapa kendala yang dihadapi oleh pengelola penjualan tunai harian seperti, proses transaksi penjualan masih dilakukan secara manual, sehingga diperlukan aplikasi yang mampu mendukung pengambilan keputusan dalam memperoleh informasi penjualan yang optimal. Berdasarkan analisis dari kendala yang ada di bagian penjualan tunai harian Koperasi Keluarga Besar PT. Dirgantara Indonesia “Wahana Raharja” penulis mengusulkan akan membangun aplikasi berbasis database menggunakan Microsoft Access 2013 dengan judul “APLIKASI PENJUALAN TUNAI HARIAN KEBUTUHAN PANGAN PADA KKB PT. DIRGANTARA INDONESIA - WAHANA RAHARJA” yang dapat menangani seluruh data transaksi yang akan ditangani menjadi laporan penjualan secara cepat dan tepat, serta akan dirancang dokumen yang dapat menampilkan data barang, data penjualan, data pelanggan, dan merancang laporan yang dapat menampilkan laporan penjualan secara akurat dan tepat sehingga dapat memudahkan pengambilan keputusan bagi pihak yang terkait. Metode penelitian yang digunakan adalah metode waterfall yaitu melakukan pendekatan secara sistematis dan urut mulai dari level kebutuhan system lalu menuju ke tahap analisis, desain, codingtesting/verification, dan maintenance. Disebut dengan waterfall  karena tahap demi tahap yang dilalui harus menunggu selesainya tahap sebelumnya dan berjalan berurutan
PENGARUH PENGUNGKAPAN CSR TERHADAP PELAPORAN PAJAK AGRESIF, DAN PENGARUHNYA TERHADAP RETURN SAHAM
Authors: Anis Idrianita
Published: June 2018

Abstract. This study examine the association between Corporate Sosial Responsibility (CSR), corporate tax-aggressiveness and stock return. It also examine moderating effect of the effectiveness of audit committee as corporate governance mechanism to the association of CSR disclosure to corporate tax-aggressiveness. Examination conducted on 173 firm-years that were selected by purposive sampling method from manufacturing firm listed at IDX from 2011-2013. By measuring the corporate tax-  aggressiveness through 4 measures: Effective Tax Rates (ETR), Cash-ETR, Book-Tax Difference (BTD), Abnormal-BTD, the result showed that CSR disclosure weakly effected corporate tax agresiveness. Study found CSR disclosure negatively effected Cash-ETR, and there were no significant effect to other three measure ETR, BTD and AB_BTD. The result shown there were no significant effect of audit committee effectiveness to corporate tax aggressiveness. The result also showed that there were no significant effect of CSR disclosure and audit committee effectiveness to stock return, but corporate tax agresive information have  significant influence to stock return. Keywords: corporate social responsibility; effective taxes rates; cash effective taxes rate; book-taxes difference; abnormal book-taxes difference and stock returnAbstrak. Studi ini menguji hubungan antara pengungkapan Corporate Social Responsibility (CSR) dan pelaporan pajak agresif dan return saham. Studi juga menguji pengaruh moderasi dari variabel efektifitas komite audit sebagai mekanisme corporate governance dalam hubungan pengungkapan CSR terhadap pelaporan pajak agresif. Pengujian dilakukan menggunakan sampel  yang dipilih menggunakan metode purposive sampling, dari perusahaan manfaktur terdaftar di Bursa Efek Indonesia dari 2011-2013. Dengan menggunakan pengukuran pajak agresif 4 ukuran yaitu: Effective Tax Rates (ETR); Cash-ETR;  Book-Tax Difference (BTD); Abnormal-BTD;hasil menunjukkan hasil pengungkapan CSR berpengaruhi pelaporan pajak agresif dengan pengaruh yang lemah. Secara spesifik pengungkapan CSR bepengaruh negative terhadap Cash-ETR dan tidak terdapat pengaruh signifikan terhadap ketiga pengukuran pajak agresif yang lainnya yaitu ETR, BTD dan AB_BTD. Hasil menunjukan tidak terdapat pengaruh signifikan antara pengungkapan CSR dan efektifitas komite audit terhadap return saham, namun informasi pelaporan pajak agresif memiliki pengaruh signifikan terhadap return saham.Kata Kunci: tanggung jawab sosial perusahaan, tarif pajak yang efektif; tarif pajak tunai yang efektif; perbedaan buku pajak; buku pajak abnormal.
ANALISIS PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH MODEL PADA PERUSAHAAN YANG MENERAPKAN ASEAN CORPORATE GOVERNANCE SCORECARD
Authors: Aprilia Aprilia
Published: June 2018

Abstract. The purpose of this study is to determine the effect of analysis fraud pentagon toward fraudulent financial reporting using the beneish model to the companies have implemented ASEAN CG Scorecard fraud pentagon measured by arrogance, competence, opportunities, pressure, and rationalization. The method of sampling used purposive sampling method. The sample consists of 50 predicated companies ASEAN CG Scorecard and the companies were listed on the stock. Exchange in 2011-2015. This research topic which contains in the library as well as other information from the official website and the internet. The result of this research is that only the financial stability has significant influence toward fraudulent financial reporting which proxied by beneish models. Meanwhile, the other variable does not have a significant effect on fraudulent financial reporting.Keywords: fraud diamond; fraud pentagon; fraudulent financial reporting; beneish model, and asean cg scorecard Abstrak.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh analisa fraud pentagon terhadap kecurangan laporan keuangan dengan menggunakan beneish model pada perusahaan yang menerapkan ASEAN CG Scorecard. Fraud pentagon diukur dengan arogansi, kompetensi peluang tekanan (stabilitas keuangan, rasio leverage dan rasio kepemilikan) dan rasionalisasi. Metode pengambilan sampel menggunakan metode purposive sampling (metode yang menggunakan kriteria tertentu). Sampel terdiri dari 50 perusahaan berpredikat ASEAN CG Scorecard dan perusahaan yang tercatat di Bursa Efek di 2011-2015. Penelitian ini menggunakan IBM SPSS 21.0 dan menggunakan berbagai jurnal dan referensi yang berkaitan dengan topic penelitian yang terdapat di perpustakaan serta informasi lain dari situs resmi internet. Hasil dari penelitian ini adalah bahwa hanya stabilitas keuangan memiliki pengaruh yang signifikan terhadap kecurangan laporan keuagan yang ditunjukkan oleh Beneish Model. Sementara itu, variabel lain tidak memiliki pengaruh yang signifikan terhadap kecurangan laporan keuangan.Kata kunci: fraud diamond; fraud pentagon, kecurangan laporan keuangan; beneish model; dan asean cg scorecard
ANALISA PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PASAR DAN KINERJA KEUANGAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2013
Authors: Nurhayati Siti
Published: June 2018

Abstract.The study aims to examine the effect of Intellectual Capital on Market Performance and Financial Performance in the LQ45 companies. It uses the sample of LQ45 companies listed on Indonesia Stock Exchange during the period 2010-2013. The sample is determined by using Purposive Sampling method. The study conducts 72 observations of 18 samples of the companies. The hypothesis is tested using Panel Data Regression. The study indicates that the Intellectual Capital (VAIC) and VACA of companies significantly influence market performance (Tobins'Q) and financial performance of Return on Assets (ROA) and Assets Turnover (ATO). VAHU significantly effects on the financial performance of Return on Assets (ROA) and STVA significantly effects on the financial performance of Assets Turnover (ATO). Meanwhile, VAHU has no significant effect on the market performance (Tobins'Q) and financial performance of Assets Turnover (ATO). And STVA has no significant effect on the market performance (Tobins'Q) and financial performance of Return on Assets (ROA).Keywords: intellectual capital; lq45; market performance; financial performance; tobins'q; return on assets; assets turnover.Abstrak. Penelitian ini bertujuan untuk menguji pengaruh Intellectual Capital terhadap Kinerja Pasar dan Kinerja Keuangan pada Perusahaan LQ45.Penelitian ini menggunakan sampel perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia selama periode 2010-2013.Sampel ditentukan dengan menggunakan metode Purposive Sampling.Penelitian ini memiliki 72 amatan dari 18 sampel perusahaan.Dalam penelitian ini, hipotesis diuji dengan menggunakan Regresi Data Panel. Penelitian menunjukkan bahwa Intellectual Capital (VAIC) dan VACA perusahaan berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Return on Asset (ROA) dan Assets Turnover (ATO). VAHU berpengaruh signifikan terhadap kinerja keuangan Return on Asset (ROA) dan STVA berpengaruh signifikan terhadap kinerja keuangan Assets Turnover (ATO). Sedangkan VAHU tidak berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Assets Turnover (ATO). Dan STVA tidak berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Return on Asset(ROA).Kata kunci: intellectual capital; perusahaan lq45; kinerja pasar;  kinerja keuangan, tobins’q; return on assets; assets turnover.
PENGARUH PENGUNGKAPAN SUKARELA PADA LAPORAN TAHUNAN TERHADAP KUALITAS LABA PADA PERUSAHAAN PERTAMBANGAN
Authors: Iglesias Yanick
Published: June 2018

Abstract. This study aims to determine the effect of voluntary disclosure on the quality of earnings in the mining companies listed on the Indonesia Stock Exchange in the year 2012-2014. Voluntary disclosure is measured using the voluntary disclosure index, while the earnings quality is proxied by Earnings Response Coefficient. The method used in the study is quantitative descriptive. The data sources are obtained from the secondary data. The secondary data consists of the annual report of mining companies, the stock index, and also the composite index gained through IDX or www.idx.co.id, as well as literature like journals, previous studies, and textbooks. The study indicates that voluntary disclosure in mining companies in Indonesia has been running quite well, it is proven by an average of 33.6% of the voluntary disclosure. Whereas the quality of earnings rises in 2013 and has a significant drop in 2014. The study also shows there is a positive impact of the voluntary disclosure on the quality of earnings in the mining companies.Keywords: voluntary disclosure; quality of earnings; earning response coefficient; mining company.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan sukarela terhadap kualitas laba pada perusahaan pertambangan yang terdaftar di BEI pada tahun 2012-2014. Pengungkapan sukarela diukur dengan menggunakan indeks pengungkapan sukarela, sedangkan kualitas laba diproksikan dengan Earnings Response Coefficient. Metode yang digunakan pada penelitian  ini adalah deskriptif kuantitatif. Sumber data pada penelitian ini diperoleh dari data sekunder. Data sekunder tersebut terdiri dari laporan tahunan perusahaan-perusahaan pertambangan, daftar harga saham perusahaan serta harga saham gabungan yang diperoleh melalui IDX atau website www.idx.co.id, serta literatur-literatur seperti jurnal, penelitian terdahulu, dan text book. Pada penelitian ini diketahui bahwa pengungkapan sukarela pada perusahaan pertambangan di Indonsia telah berjalan dengan cukup baik, hal tersebut dibuktikan dengan rata-rata pengungkapan sebesar 33,6% dari item pengungkapan sukarela. Sedangkan kualitas laba perusahaan mengalami kenaikan pada tahun 2013 dan penurunan yang signifikan pada tahun 2014. Pada penelitin ini juga diketahui bahwa terdapat pengaruh positif dari pengungkapan sukarela terhadap kualitas laba pada perusahaan pertambangan.Kata Kunci: earning response coefficient; kualitas laba; pengungkapan sukarela.
PENGARUH PELAKSANAAN STANDAR AUDIT BERBASIS INTERNATIONAL STANDARDS ON AUDITING (ISA) TERHADAP KUALITAS AUDIT
Authors: Harahap Devianti , Suciati NR Handiani , Puspitasari Evita , Rachmianty Sakina
Published: June 2018

Abstract. An effort to improve the quality of auditing in Indonesia is achieved by applying the latest auditing standards, which refer to the International Standards on Auditing (ISA). The purpose of this research is to examine the influence of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. Independent variables of this research is the effects of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. The dependent variable of this research is audit quality. The method that was used in this research is descriptive method by using the survey research approach of data. The research was employed for a sample consisting of 40 auditors who work at Public Accounting Firm in Bandung which are registered in Financial Services Authority (FSA) and Big Four Public Accounting Firm . The analysis method that was used in this research is simple linear regression anlysis. The result shows that the implementation of auditing standards based on International Standards on Auditing (ISA) has a significant influence on the audit quality at 15,2%, and the rest of 84,2% is influenced by other variables which are not included in this research.Keywords: international standards on auditing (isa);  audit quality Abstrak. Salah satu upaya untuk meningkatkan kualitas audit di Indonesia adalah dengan diterapkannya standar audit yang mengacu kepada International Standards on Auditing (ISA) oleh Institut Akuntan Publik Indonesia (IAPI). Penelitian ini bertujuan untuk menguji kembali apakah pelaksanaan standar audit berbasis ISA telah berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian dilakukan dengan menggunakan variabel independen yaitu pelaksanaan standar audit berbasis ISA, sedangkan variabel dependen dalam penelitian ini adalah kualitas audit. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan jenis penelitian survey data. Sampel yang digunakan yaitu sebanyak 40 auditor pada Kantor Akuntan Publik Komisariat Wilayah Bandung yang terdaftar di Otoritas Jasa Keuangan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa pelaksanaan standar audit berbasis ISA berpengaruh secara signifikan sebesar 51,6% terhadap kualitas audit, sedangkan sisanya sebesar 48,4% dapat dijelaskan oleh variabel lain diluar penelitian ini.Kata Kunci: international standards on auditing (isa); kualitas  audit
THE EFFECT OF TAX COLLECTION WITH WARNING LETTER AND DISTRESS WARRANT TO TAX ARREARS DISBURSEMENT
Authors: Purwanto Purwanto
Published: June 2018

Abstract. The purpose of this study is to find out the effect of tax collection with warning letter and distress warrant to tax arrears disbursement in Tax Office Cimahi. The study uses descriptive method by using case study approachment. Statistical test uses multiple linear regression with SPSS software. Hypothesis testing is done by F test and T test at 5% significance level. The findings of the study are as follows: Tax collection with warning letter and distress warrant has no positive impact for both partially and simultaneously; the determination coefficient shows 0.039 which means 3.9% of tax arrears disbursement is influenced by the number of warning letter and distress warrant issued, while 96.1% of tax arrears disbursement is influenced by other factors outside of this study. This study is still relatively rare done and it is expected to contribute why the realization of tax arrears disbursement is still small. Keywords: Tax collection; Warning letter; Distress warrant; Tax arrears disbursement  Abstrak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pemungutan pajak dengan surat peringatan dan surat tuntutan darurat terhadap pencairan tunggakan pajak di Kantor Pelayanan Pajak Cimahi. Penelitian ini menggunakan metode deskriptif dengan menggunakan pendekatan studi kasus. Uji statistik menggunakan regresi linier berganda dengan perangkat lunak SPSS. Pengujian hipotesis dilakukan dengan uji F dan uji T pada tingkat signifikansi 5%. Temuan penelitian ini adalah sebagai berikut: Pengambilan pajak dengan surat teguran dan surat paksa tidak berdampak positif baik secara parsial maupun simultan; koefisien determinasi menunjukkan 0,039 yang berarti 3,9% dari pencairan tunggakan pajak dipengaruhi oleh jumlah surat teguran dan surat paksa yang dikeluarkan, sedangkan 96,1% pembayaran tunggakan pajak dipengaruhi oleh faktor lain di luar penelitian ini. Penelitian ini masih relatif jarang dilakukan dan diharapkan dapat berkontribusi mengapa realisasi pencairan tunggakan pajak masih kecil. Kata Kunci: Penagihan pajak; Surat teguran; Surat paksa; Pencairan tunggakan pajak
PENGARUH INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT
Authors: Murti Galuh Tresna , Firmansyah Iman
Published: June 2018

Abstract.This study aims to determine the effect of auditor independence on audit quality. Analysis Unit was Public Accounting Office in Bandung, Observation unit was Auditor. The sample in this study were 67 Auditors from Public Accounting Office in Bandung. Sampling was taken with probability sampling technique. This Study took primary data and secondary data with the quantitative approach and explanatory method.  Based on the result of research known that auditor independence has the significant influence on audit quality.Keywords: Audit independence; Audit qualityAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh independensi auditor terhadap kualitas audit. Unit analisis yang akan diteliti adalah Kantor Akuntan Publik berdomisili di Kota Bandung, sedangkan unit observasi adalah para Auditor. Sampel dalam penelitian ini adalah Auditor sebanyak 67 orang pada Kantor Akuntan Publik yang berdomisili di Kota Bandung. Penarikan sampel dilakukan dengan teknik probability sampling. Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Penelitian ini dilakukan dengan menggunakan pendekatan kuantitatif (quantitative approach), metode penelitian yang digunakan dalam penelitian ini adalah metode explanatory.Berdasarkan hasil penelitian diketahui bahwa terdapat pengaruh yang signifikan atas independensi auditor terhadap kualitas audit.Kata Kunci : Independensi Auditor; Kualitas Audit
Women in politics in Kenya: an analysis of participation and barriers
Authors: Opoku Maxwell Peprah , Anyango Beatrice , Alupo Beatrice Atim
Published: June 2018

Women constitute more than half of the world’s population but their representation in the political arena has consistently been lower compared to men. Since representation is important in the allocation of resources, laws have been passed to guarantee gender parity in decision-making. In Kenya, the 2010 Constitution introduced a two-third gender rule to enhance parity in legislative bodies at both lower and national legislative bodies. From a sociological perspective, this paper assessed the extent of participation of women in the political development of Kenya. The qualitative study used interviews to analyse the contribution of women in politics. In all, 30 key informants, made up of 11 males and 19 females, were purposively recruited for the study. The study found that there were hindrances to women’s effective political participation which included; political environment characterized by violence propaganda, discrimination based on gender and lack of support from fellow women. The study and its implication for policymaking has been discussed extensively.
Reflective Thinking, Self-Efficacy, Self-Esteem and Academic Achievement of Iranian EFL Students in Higher Education: Is there a Relationship?
Authors: Asakereh Ahmad , Yousofi Nouroddin
Published: June 2018

The present study investigated the relationship between reflective thinking, general self-efficacy, self-esteem and academic achievement of Iranian EFL students. To this end, 132 Iranian EFL students from three state universities were recruited. To collect the data, the participants completed four questionnaires, namely background information questionnaire, the reflective thinking skills questionnaire (Kember et al., 2000), the general self-efficacy scale (Schwarzer & Jerusalem, 1995) and Rosenberg self-esteem scale (Rosenberg, 1965). The results of two correlation matrixes revealed that there were statistically significant positive relationships between general self-efficacy, self-esteem and academic achievement of Iranian EFL students, while reflective thinking had no significant relationship with self-esteem, self-efficacy and academic achievement of the participants; in addition, no significant relationship between the components of reflective thinking and academic achievement of Iranian EFL students was observed. Moreover, the results of multiple regression analysis showed that between self-esteem and self-efficacy, the former was a stronger predictor of academic achievement of the Iranian EFL students.
Examining the Links between Parents’ Relationships with Reading and Shared Reading with their Pre-School Children
Authors: Levy Rachael , Hall Melanie , Preece Jenny
Published: June 2018

While much is known about the benefits of shared reading activity for children, and the role of the home in cultivating shared reading practices far less is known about the factors that can influence parents’ shared reading practices with their children. Given that many young people leave school with poor relationships with reading, this study explores the links between parents’ own relationships with reading and the shared reading they practice with their own children in the home. Drawing on deep-level interview data, this paper presents data from six parents of pre-school children, who reported that they have had a poor personal relationship with reading. These parents all developed positive shared reading relationships with their children, however the importance of this study lies in understanding the interplay between these reading relationships.  The data strongly suggested that the construct of ‘reading’ was very different from the ways in which reading had previously been defined for these participants. Reading, within a shared reading context, was seen as a very flexible construct which included activities such as talking and telling stories. In some cases, parents’ own relationships with reading seemed to improve. Implications for intervention with other families are discussed.
Little Knowledgeable Mothers of Modern World: Diarrhea is an Important Public Health Problem
Authors: KUDAY KAYKISIZ Eylem , GÜVEN Ramazan , SÖNMEZSOY Mihriban , TONGUN Ali
Published: June 2018

As known, diarrheal diseases are
both preventable and treatable, is the second leading cause of death among
under-five children. Assessing the level of knowledge of mothers about the
diarrhea and ORF and increasing the level of community knowledge about diarrhea
and ORFs by training the parents in Bitlis city center is among Turkey's less
developed eastern provinces. This cross-sectional, descriptive study contucted
with a survey. Mothers brought her under-five child to ED with a complaint of
diarrhea were included in April-June 2017. 150 mothers included. %89,3 of these
are housewives; %22,7 were illiterate. %53,3 of mother have a low; %26,6 have a
medium and %20 have a good knowledge about diarrhea.ORF usage rates is only
%21,3. Survey scores of mothers who are working out of home, have high
education level, are giving prepared or boiled water to her child and are aware
from ORF were higher than others. At last, low marriage age of mothers affects
level of knowledge about diarrhea. Periodic trainings for mothers have vital
proof. Currently the health system-caregivers and the media must act together
in an effective fight against diarrheal diseases which are the cause of
significant mortality and morbidity. Diarrheal diseases, one of the indicators
of development, perhaps the most important preventable causes of child
mortality, can only be reduced in this way.
A Wide Scaled Analysis of Elastic Scattering of 2H, 4,6He, 6,7,8Li, 7,9Be, 8,11B and 18O from 58Ni at Various Energy Region
Authors: CİNAN Z. Merve , YILMAZ A.hakan
Published: June 2018

Wide scaled analysis of angular distributions for the elastic scattering
of 2H, 4,6He, 6,7,8Li, 7,9Be, 8,11B
and18O from 58Ni have been calculated theoretically at
various MeV energy region over an angular range from 0° to 180° in 20° steps by
way of NRV Knowledge Base. The elastic scattering of these nuclei from 58Ni
have been studied within the frame of the classical, semi-classical and
optical-model parameters. Elastic angular distributions have been calculated
graphically and these results have been compared with results of experimental
investigations. These benchmarkings provide information about the similarities
and differences of the models used in the calculations.
Some Results On Quaternion 3-Space
Authors: AKPINAR Atilla , ÖZEN ERDOĞAN Fatma
Published: June 2018

In this paper, the set J′=H(Q₄,Jγ) of 4 by 4 matrices, with entries in a quaternion F-algebra Q, that are symmetric with respect to the canonical involution Jγ is studied. J′ is also the special Jordan matrix algebra and some results related to points and lines of the quaternion 3-space P(J′) defined by the algebra are introduced. Finally, by taking dual ring Q:= Q+Qε (ε∉Q, ε²=0) instead of Q, the obtained results are carried to a more general state.
Non-Isotropic Potential Theoretic Inequality
Authors: YILDIRIM Merve Esra , AKKURT Abdullah , YILDIRIM Hüseyin
Published: June 2018

In this paper, the new weighted inequalities were derived by β-distance which is similar to the given inequality for the potential operator defined in [1]. The results presented here would provide extensions of those given in earlier works.
CENÁRIOS DE MUDANÇAS CLIMÁTICAS E SEUS IMPACTOS NA PRODUÇÃO LEITEIRA NO SUL DO BRASIL
Authors: Oliveira Z. B. , Silva C. M. , Souza I. J. , Link T. T. , Bottega E. L.
Published: June 2018

O presente trabalho teve como objetivo analisar cenários de mudanças climáticas e seus impactos na produção leiteira no Sul do Brasil. O estudo foi realizado para doze municípios da região Sul do Brasil, sendo quatro municípios de cada estado: Paraná, Santa Catarina e Rio Grande do Sul. O Índice de Temperatura e Umidade (ITU) foi calculado para a situação de máximo desconforto térmico (nos meses de verão), a partir da temperatura máxima do ar (Tmax) e da umidade relativa mínima do ar (URmin). Os dados meteorológicos utilizados como referência para o “cenário atual” foram obtidos do INMET. Para a criação dos cenários de mudança climática, foram acrescentados 0,5º, 1,5º e 3º C na Tmax (médias do período de 1961-1990) e calculou-se a redução da URmin nesses cenários. Na situação climática atual, o ITU é superior a 72, considerado como alerta para o conforto térmico das vacas leiteiras, em todos os municípios avaliados e em todo o período (dezembro a março), chegando a valores extremos de 84 no estado do RS. O estresse calórico atual é amenizado no cenário +0,5ºC, em função da redução da URmin que compensa o aumento da Tmax; mantêm-se no cenário de +1,5ºC e aumenta no cenário +3,0ºC, em que o declínio na produção de leite é em média 70% maior que na situação climática atual.
CLUSTERS DE ROBUSTEZ COMO CRITÉRIO DE SELEÇÃO NO MELHORAMENTO GENÉTICO PARA MITIGAÇÃO DE IMPACTOS DAS MUDANÇAS CLIMÁTICAS
Authors: Pereira R. N. , Serodio R. L. , Ventura H. T. , Araújo Neto F. R. , Pegolo N. T.
Published: June 2018

Mudanças climáticas são previstas para as próximas décadas e, consequentemente, seus impactos na pecuária bovina, sendo a seleção nos rebanhos uma maneira de amenizá-los. Este trabalho teve como objetivo desenvolver um sistema de seleção baseado nos parâmetros genéticos gerados por modelos de norma de reação adaptativa em bovinos da raça Nelore. Foram utilizados dados genealógicos e de crescimento fornecidos pela Associação Brasileira de Criadores de Bovinos. Definiu-se um gradiente ambiental baseado em valores médios de grupos contemporâneos padronizados. Para a predição de coeficientes das normas de reação adaptativas utilizou-se a regressão aleatória com polinômios cúbicos para pesos aos 450 dias com análise de sexos separados. Foram calculados os valores genéticos dos diferentes indivíduos em função de um gradiente ambiental utilizando o software BLUPF90. Os indivíduos foram classificados considerando coeficientes que gerassem normas com valores genéticos elevados e com menor variação ao longo do gradiente ambiental. Compensou-se, então, a elevação do valor genético e a sua robustez, criando clusters de robustez (CRs) com base na comparação direta entre os coeficientes. Os resultados da classificação mostraram que a seleção de indivíduos das classes de maior robustez devem gerar progênies com menor sensibilidade ambiental, visto que os coeficientes são componentes genéticos aditivos. Conclui-se que a seleção por clusters de robustez é uma forma de amenizar os impactos produzidos nos sistemas de produção por alterações nos ambientes de criação.
ANÁLISE DA VARIABILIDADE ESPACIAL DA RESISTÊNCIA À PENETRAÇÃO DO SOLO EM DIFERENTES PROFUNDIDADES
Authors: Ferrari J. M. S. , Gabriel C. P. C. , Silva T. B. G. , Mota F. D. , Gabriel Filho L. R. A. , Tanaka E. M.
Published: June 2018

A compactação do solo em áreas cultivada cana-de-açúcar é muito acentuada devido ao uso intenso de máquinas e implementos agrícolas, é um dos fatores que ocasionam sérias restrições ao desenvolvimento radicular das plantas. Objetivou-se neste trabalho caracterizar a variabilidade espacial da resistência do solo a penetração (RSP), de uma área reformada após acomodar por cinco anos plantio de cana-de-açúcar. O experimento foi conduzido em abril de 2015 na Fazenda Santa Martha localizada em Espírito Santo do Turvo, SP. A coleta da RSP foi feita por meio de um penetrômetro elétrico, em pontos previamente georreferenciados totalizando 56 pontos, distribuídos em um talhão irregular. Utilizou-se a geoestatística para análise das variações espaciais da RSP de cinco diferentes profundidades do perfil do solo (1, 10, 20, 30 e 40 cm), foi feita também a coleta da umidade do solo, somente nos pontos centrais. O modelo de semivariograma que melhor se ajustou aos valores de resistência do solo à penetração foi o esférico. Este estudo resultou em altos e moderados graus de dependência espacial, nos perfis de 1, 10 e 20 cm, e efeito pepita nas profundidades 30 e 40 cm. Foi possível avaliar a variabilidade espacial da RSP por meio da geoestatística, sendo que a maior homogeneidade foi no perfil de 1, 10 e 20 cm.
ÁCIDO-INDOL-3-BUTIRICO E ÉPOCA DE COLETA INFLUENCIANDO NO ENRAIZAMENTO DE Odontonema strictum (Nees) O. Kuntze
Authors: Mendonça L. P. , Batista J. N. , Magalhães W. B. , Ferreira J. P. , Bucher C. A.
Published: June 2018

A Odontonema strictum (Nees) é originária da América central, pertence à família Acanthaceae e tem sua importância no uso como planta ornamental. Logo, tornam-se necessários conhecimentos sobre sua propagação por estaquia. Todavia, são incipientes informações técnicas no que concernem as respostas vegetativas da espécie ao uso de fitorregularores e épocas de coleta. Assim, objetivou-se com este trabalho avaliar o efeito do ácido-indol-3-butírico (AIB) e da época de coleta no enraizamento de estacas de Odontonema strictum (Nees) O. Kuntze. Para tal, estacas herbáceas, semilenhosas e lenhosas foram tratadas ou não (controle) com AIB nas concentrações de 1000 e 2000 mg.L-1. Após o tratamento, realizou-se o enterrio das estacas em areia grossa. O experimento foi realizado em duas épocas distintas (verão/outono e inverno/primavera). As características avaliadas foram porcentagem de estacas enraizadas, sobrevivência de estacas, número de brotos por estaca, comprimento do maior broto e comprimento da maior raiz. Os resultados mostram que a espécie tem grande capacidade regenerativa e pode ser considerada como de fácil enraizamento, independente da aplicação do fitorregulador (AIB) e do tipo de estaca utilizada. A época Verão/Outono mostrou-se mais adequada para coleta de estacas, porém a espécie não apresenta dificuldade em ser propagada ao longo de todo o ano.