bluuebunny/crossref_metadata_2025 huggingface dataset:
Multiplicative version of Promethee method in assesment of parks in Novi Sad
Authors: Lakicevic Milena , Srdjevic Bojan
Published: November 2017

Decision support methods have an important role regarding the envi?ronmental
and landscape planning problems. In this research, one of the decision
support methods - multiplicative version of Promethee - has been applied for
assessment of five main parks in Novi Sad. The procedure required defining a
set of criteria that were as follows: aesthetic, ecological and social values
of analyzed parks. For each criterion an appropriate Promethee preference
function was adopted with corresponding threshold values. The final result of
the process was the ranking of parks by their aesthetic, ecological and
social quality and importance for the City of Novi Sad. The result can help
urban planners and responsible city bodies in their future actions aimed at
improving development and management of analyzed parks. Two main directions
of a future research were identified: (a) testing appli?cability of other
decision support methods, along with Promethee, on the same problem and
comparison of their results; and (b) analysis of the criteria set more
closely by expanding it and/or including a set of indicators.
The concentration ratio of alkaline earth elements calcium, barium and strontium in grains of diploid, tetraploid and hexaploid wheat
Authors: Maksimovic Ivana , Kastori Rudolf , Momcilovic Vojislava , Dencic Srbislav , Putnik-Delic Marina , Danicic Milena
Published: November 2017

Even though calcium (Ca), strontium (Sr) and barium (Ba) belong to the same
group of the periodic table of elements, and thus have similar chemical
features, their importance for plants differs greatly. Since plants do not
have the ability to completely dis?criminate between essential (e.g. Ca) and
non-essential elements (e.g. Sr and Ba), they read?ily take all of them up
from soil solution, which is reflected in the ratios of concentrations of
those elements in plant tissues, and it influences their nutritive
characteristics. The ability of plant species and genotypes to take up and
accumulate chemical elements in their different tissues is related to their
genetic background. However, differences in chemical composition are the
least reflected in their reproductive parts. Hence, the aim of this study was
to evaluate ratios of concentrations of Ca, Sr and Ba in the whole grain of
diploid and tetraploid wheat - ancestors of common wheat, as well as in
hexaploid commercial cultivars, grown in the field, at the same location,
over a period of three years. The investigated genotypes accumulated Ca, Sr
and Ba at different levels, which is reflected in the ratio of their
concentrations in the grain. The lowest ratio was established between Ba and
Sr, followed by Ca and Ba, while the highest ratio was between Ca and Sr.
Moreover, the results have shown that the year of study, genotype and the
combination highly significantly affected the ratio of the concentration
Ca:Sr, Ca:Ba, and Ba:Sr.
Clinical and Histologic Characterization of Nonalcoholic Steatohepatitis in African American Patients
Authors: Bril Fernando , Portillo-Sanchez Paola , Liu I-Chia , Kalavalapalli Srilaxmi , Dayton Kristin , Cusi Kenneth
Published: November 2017

OBJECTIVE

There has been a widespread misconception among physicians that African Americans are protected from developing nonalcoholic steatohepatitis (NASH). However, a formal histologic and metabolic comparison against well-matched Caucasians has never been performed.

RESEARCH DESIGN AND METHODS

Sixty-seven African American patients were matched 2:1 to Caucasians (n = 134) for age, sex, BMI, hemoglobin A1c, and prevalence of type 2 diabetes mellitus (T2DM). Screening for NASH included measurement of intrahepatic triglyceride content by proton MRS (1H-MRS), followed by a liver biopsy if patients had hepatic steatosis. Insulin resistance was estimated during an oral glucose tolerance test using the Matsuda Index.

RESULTS

Compared with Caucasians, African American patients had a lower intrahepatic triglyceride content (mean ± SD 6.1 ± 6.8% vs. 9.4 ± 7.5%, P = 0.007) and the presence of nonalcoholic fatty liver disease (NAFLD) was less common (25.0% vs. 51.9%, P = 0.003). However, prevalence of NASH was not different between ethnicities in patients with NAFLD (57.1% vs. 73.3%, P = 0.12). Moreover, they showed similar severity in each of the individual histologic parameters (inflammation, ballooning, and fibrosis). Among patients with NAFLD, insulin resistance was similar between both ethnic groups (Matsuda Index: 3.3 ± 1.8 vs. 3.1 ± 1.9, P = 0.61; adipose tissue insulin resistance [Adipo-IR] index: 5.7 ± 4.6 vs. 6.4 ± 4.7 mmol/L ⋅ µU/mL, P = 0.53) but appeared to be worse in African American versus Caucasian patients without NAFLD (Matsuda Index: 4.9 ± 3.6 vs. 7.0 ± 4.9, P = 0.11; Adipo-IR: 3.9 ± 2.8 vs. 2.7 ± 2.3 mmol/L ⋅ µU/mL, P = 0.06). African American patients also had lower plasma triglycerides and higher HDL cholesterol, independent of the severity of intrahepatic triglyceride.

CONCLUSIONS

Although African Americans have lower intrahepatic triglyceride accumulation, once NAFLD develops, NASH occurs as frequently, and as severe, as in Caucasian patients. Therefore, African Americans with NAFLD should be screened for NASH with the same degree of clinical resolve as in Caucasian patients.
Reabilitação cardíaca precoce em pacientes pós-infarto agudo do miocárdio
Authors: Neves Mary Silvia da Cruz , Oliveira Mayron Faria de
Published: November 2017

Estudos demonstraram que a reabilitação cardíaca (RC) é eficaz em pacientes com infarto agudo do miocárdio (IAM) após a alta hospitalar, entretanto, permanece incerto quanto à RC precoce nesses pacientes. O objetivo do estudo foi identificar se a RC precoce é eficaz e se poderia ser iniciada imediatamente após o IAM, além de identificar o tipo e a intensidade da RC bem como a sua indicação e contraindicação para a prescrição de exercícios na fase hospitalar. Estudos mostram que a reabilitação iniciada nas primeiras 24 horas apresentou melhora na modulação autonômica da frequência cardíaca, sem repercussões hemodinâmicas ou intolerância ao exercício. Pode-se observar também melhora na qualidade de vida e capacidade funcional após a alta hospitalar. A RC intra-hospitalar é benéfica, deve ser iniciada tão rápido quanto possível e está relacionada à melhora precoce. Entretanto, novos estudos devem ser dirigidos à fase I da RC para entender melhor a prescrição do exercício e as possíveis reduções de novas hospitalizações e mortes.
Avaliação dos níveis das transaminases dos pacientes com infecção pelo Plasmodium vivax atendidos em um centro de referência para tratamento da malária no Estado de Mato Grosso
Authors: Pereira Elisane De Freitas , Cavalcante Izabele Linhares Ferreira de Melo , Tezini Lilian Gomes dos Santos , Gomes Luciano Teixeira
Published: November 2017

Objetivo: Analisar os marcadores hepáticos (transaminases) em pacientes com malária causada pelo Plasmodium vivax. Métodos: Trata-se de um estudo transversal retrospectivo, incluindo pacientes que apresentaram monoinfecção pelo P. vivax. O teste de Mann-Whitney U ou o teste t de Student foram utilizados para comparar a atividade média das transaminases de acordo com a classificação clínica e epidemiológica do paciente infectado. O teste de Kruskal-Wallis foi utilizado para comparar a média da atividade das transaminases de acordo com a classificação da infecção. Valores de p<0,05 foram considerados significativos. Resultados: Indivíduos menores de 7 anos apresentaram maior atividade da transaminase glutâmico oxalacética (TGO) e da transaminase glutâmico pirúvica (TGP) — respectivamente, 68,7 U/L e 79,8 U/L — em relação a pacientes com idade de 8 a 59 anos (TGO 29,8 U/L e TGP 39,2 U/L) e acima de 60 anos (TGO 32,5 U/L e TGP 34 U/L). A média da dosagem sérica de TGO de todos os pacientes incluídos no estudo foi de 31,99 U/L e de TGP foi de 41,1 U/L. A atividade de TGP nos pacientes primoinfectados foi maior que nos reinfectados ou com recaída, sendo 65,6 U/L contra 36,2 U/L e 32,7 U/L, respectivamente. Conclusão: Crianças apresentam maior atividade de transaminases que os indivíduos maiores de sete anos de idade. Pacientes com infecção prévia pelo P. vivax apresentam menores valores séricos da atividade das transaminases do que os primoinfectados. Indivíduos com episódios de recaída apresentam menores valores das enzimas avaliadas do que aqueles com reinfecção ou primoinfecção.
Identificação de maus-tratos entre acadêmicos de saúde
Authors: Costa Simone De Melo , Dias Orlene Veloso , Dias André Costa Alencar , Souza Thaynara Rocha de , Freitas Daniel De Melo , Rosa Thalita Thyrza de Almeida Santa , Dias Gabriela Pereira , Costa Júlia Duarte
Published: November 2017

Introdução: A violência no ambiente escolar é um problema social grave, que afeta também as Instituições de Ensino Superior. Objetivo: Identificar, entre universitários da área de saúde, a exposição a maus-tratos, na posição de vítima ou de agressor. Métodos: Pesquisa transversal, desenvolvida com dados quantitativos coletados por meio de questionário autoaplicado. O tratamento estatístico considerou o nível de significância p<0,05. Resultados: Participaram do estudo 202 estudantes de Medicina, Enfermagem, Odontologia, Educação Física e Biologia. Uma parcela (14,9%) foi vítima de maus-tratos na universidade, 3,6% já maltrataram algum colega e 42,1% foram observadores de violência entre colegas. O maior percentual de vítimas foi entre as mulheres, acadêmicos sem amigos e os mais jovens (p>0,05). Quanto aos agressores, a maior ocorrência foi entre homens e os de maior idade (p>0,05). Conclusão: Identificamos a ocorrência de situações de violência entre os universitários. Cabe ao corpo docente e aos gestores universitários oportunizar momentos de quebra do silêncio e reflexão do tema, pois silenciar aumenta o poder dos agressores.
Pengaruh Pembelajaran Berbasis Proyek terhadap Kemampuan Literasi Sains Siswa
Authors: Sari Desi Novita Anggun , Rusilowati Ani , Nuswowati Murbangun
Published: November 2017

Penelitian ini bertujuan untuk mendeskripsikan profil kemampuan literasi sains siswa yang memperoleh pembelajaran proyek berbantuan modul bila dibandingkan dengan siswa yang memperoleh pembelajaran ceramah disertai percobaan. Subjek penelitian ini adalah siswa kelas XI IPA SMA di Pontianak. Penelitian ini menggunakan metode deskriptif. Pengumpulan data kemampuan literasi sains dilakukan dengan menggunakan instrumen tes yang telah divalidasi ahli dan diuji reliabilitasnya. Rata-rata kemampuan literasi sains siswa yang memperoleh pembelajaran proyek pada penelitian ini adalah 433, sedangkan rata-rata kemampuan literasi sains siswa yang memperoleh pembelajaran ceramah disertai percobaan adalah 263. Profil kemampuan literasi sains siswa menunjukkan bahwa pembelajaran proyek berbantuan modul lebih baik pengaruhnya terhadap kemampuan literasi sains siswa dibandingkan pembelajaran ceramah disertai percobaan. Kemampuan menjelaskan fenomena ilmiah pada kedua kelompok siswa dalam penelitian ini lebih tinggi dibandingkan dua kompetensi literasi sains lainnya yaitu kemampuan mengevaluasi dan merancang penyelidikan ilmiah serta kemampuan menafsirkan data dan bukti ilmiah.Kata Kunci: Literasi sains, Pembelajaran berbasis proyek.
PERAN GCG SEBAGAI MODERATING VARIABLE DARI PENGARUH EARNING MANAGEMENT TERHADAP NILAI PERUSAHAAN
Authors: Rosaria Dewi
Published: November 2017

This thesis examined the influence of Earning Management toward corporate value by exposing Corporate Governance as Moderating Variable. In this research, earning management as independent variable which is calculated using discretionary accrual (DAC). Researcher using Dechow model and regretted forward-looking model from cross sectional to define DAC. Corporate Value as dependent variable is represented by Tobin's Q, while Corporate Governance as Moderating Variable is indexed based on 18 items of exposure themes called Corporate Governance Perception Index. Researcher using 51 manufacture companies which are selected from 149 companies listed in Indonesia Stock Exchanges based on the defined criteria, with research timeframefrom the year of 2005 to 2008. The result of the research concluded that Earning management significantly influences corporate value; corporate governance practices influences the Earning management on the corporate value.
Faktor - Faktor Yang Mempengaruhi Audit Delay
Authors: Tamba Christine
Published: November 2017

The aim for this study to investigate the influence of right issue, financial leverage, audit committee education, firm performance and audit opinion on audit delay. The samples consist of listed manufactured firms from 2005 to 2009. The results show that tight issue, audit committee education, and firm leverage significantly influence on audit delay. But, audit opinion and financial leverage do not significantly influence on audit delay.Keywords : Right isisue, Leverage, Education, Performance, Audit opinion, Audit Delay
Faktor - Faktor Yang Mempengaruhi Intensitas Turnover Auditor (Studi Empiris Di Kap Big Four)
Authors: Hutagalung Andrea Ricardo
Published: November 2017

Destination author conducted this research is to determine if the five factors affecting the intensity of turnover big four auditors at the accounting firm. The research method used by the author in the preparation of this paper is the method of multiple regression analysis and data collection techniques in the form of empirical studies or distributing questionnaires at four KAR Based on the analysis the authors, it can be concluded that job satisfaction, salary administration, organizational commitment, trust and professionalism of the organization does not negatively affect the intensity of turnover.Keywords : Job satisfaction, salary administration, organizational commitment, organizational trust, professionalism, the intensity of turnover.
KEBIJAKAN PEMERIKSAAN DIREKTORAT JENDERAL PAJAK SEBAGAI SARANA PENGUJIAN SISTEM PEMUNGUTAN PAJAK SELF ASSESSMENT
Authors: Setiawan Deddy Arif
Published: November 2017

Taxation assessment system which was been used Indonesian, is self assessment system. Taxpayers do to calculate and pay income tax, and to submit a Periodic Tax Return and an Annual Tax Return. Every Taxpayer shall be obliged to complete Tax Return correctly, completely, and clearly. That obligation was been tested by tax audit.Audit is a series of activities to collect and process data, information and or evidence conducted in an objective and professional manner based on an auditing standard in order to assess tax compliance and other objectives for enforcement of provisions of the tax laws. Director General of Taxes has the authority to conduct an audit to test complience of the Taxpayer and for other purposes in respect to the implementation of the tax laws.
Persepsi Mahasiswa Tentang Nilai-Nilai Etika Dalam Penyajian Pelaporan Keuangan Perusahaan yang Bertanggung Jawab
Authors: Pohan Hotman Tohir
Published: November 2017

The aim of this research to know the perception of students about ethics values in professional code of ethic and business ethics. The analysis is based on the answer from responden where its data are gathered from accounting students and business students of economic faculty Trisakti University. The questioners about ethical concept is took from code of ethic management accountant or internal accountant that is Competence, Confidentiality, Honesty, Objectivity, Accountability and Responsibility. Result showed that, first there are not significantly perception different between accounting students and bussines student about ethical concept of competence, objectivity, and accountability ,but there are significantly perception different between accounting students and bussines students about ethical concept confidentiallity and honesty. Secondly there are not significantly perception different between students after took subject code of ethic and students before took subject code of ethic. Thirdly, there are not significantly perception different between gender of students about code of ethic and bussines ethics.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI DAN PENGGUNAAN SISTEM INFORMASI PADA PASAR SWALAYAN (HYPERMARKET, SUPERMARKET DAN MINIMARKET) YANG TERDAFTAR DI JAKARTA
Authors: Suryaputri Rossje V. , Widjanarko Adi
Published: November 2017

This study aimed to analyze the factors that affect the interest of informationsystems and use of information systems in Supermarkets are using five factors: (1) Performance Expectations, (2) Expectations Enterprises, (3) Social factors, (4) Interest Utilization and information systems (5) The conditions that facilitateusers. This study took a sample of 60 Supermarket registered in Jakarta withconvenience sampling method. Results of this study prove that performanceexpectations have an influence on the interest of information systems, whileexpectations of business and Ssocial factors has no effect on the interest ofinformation systems. While interest in the utilization of information systems andconditions that facilitate the user has an influence on the use of informationsystems.
PENGARUH EARNINGS MANAGEMENT TERHADAP FUTURE PROFITABILITY TERKAIT DENGAN OWNERSHIP STRUCTURE, FIRM SIZE DAN CORPORATE GOVERNANCE PRACTICES
Authors: Asmara Ikhsan Yudha , Rudiawarni Felizia Arni
Published: November 2017

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh earningsmanagement terhadap future profitability badan usaha yang bergerak di sektor manufaktur yang terdaftar di Bursa Efek Indonesia, dan bagaimana efek dari struktur kepemilikan, ukuran perusahaan, dan praktik corporate governance (yang diproksikan oleh audit quality, independent board member, dan audit committee) terkait dampak earnings management terhadap future profitability badan usaha sektor manufaktur yang terdaftar di BEI. Penelitian ini menggunakan sampel berupa perusahaan sektor manufaktur yang terdaftar di PT Bursa Efek Indonesia pada periode 2008-2010. Jumlah sampel yang digunakan pada penelitian ini adalah sebanyak 262 observasi. Metode pengambilan sampel yang digunakan adalah probability sampling – judgment/purposive sampling. Variabel independen yang digunakan pada penelitian ini adalah earnings management (diproksikan oleh CFO, NDAC, dan DAC), ownership structure (diproksikan oleh DFAM dan INST), firmsize, dan corporate governance practice (diproksikan oleh AUDIT, BOD, dan AUDCOM). Variabel dependen pada penelitian ini adalah future profitability yang diproksikan oleh variabel “EARNt+1 dan CFOt+1. Hasil dari penelitian ini adalah (1) earnings management terbukti memiliki pengaruh yang signifikan terhadap future profitability badan usaha sektor manufaktur. Pengaruh yang muncul berbeda tergantung pada proksi yang digunakan; (2) ownership structure ternyata tidak memiliki pengaruh terhadap perilaku earnings management terkait future profitability badan usaha sektor manufaktur; (3) firmsize tidak mempengaruhi perilaku earnings management terkait future profitability badan usaha sektor manufaktur; corporate governance practice secara keseluruhan tidak efektif dalam mempengaruhi perilaku earnings management terkait future profitability badan usaha sektor manufaktur.
BALANCE SHEET EFFECT SEBAGAI PENENTU DETERMINAN STRUKTUR MODAL ENAM BURSA EFEK PADA NEGARA-NEGARA ASEAN
Authors: Sahabuddin Zainal Abidin , Setiawan Stevanus Adree Cipto
Published: November 2017

Balance sheet effect is due to the relationship between the external and internalfactors. The purpose of this study is to obtain the result: firm size, firm growth, financial risk, asset structure, non debt tax shield on capital structure; influence of internal factors, the influence of internal and external factors of the company’s capital structure. The research was conducted in countries of ASEAN6, namely Indonesia, Malaysia, Philippines, Singapore, Thailand and Vietnam. Unit of analysis of this study is that corporations have huge capitalization in 2008 until 2011. Data analysis using regression method Simultaneous and panels. The results showed: the size of the company has a positive and significant impact on the capital structure for ASEAN6 countries; growth has a negative and significant impact on the capital structure in the country of Malaysia, the Philippines, and Thailand; financial risk has a negative and significant impact on the capital structure in Singapore , asset structure has a positive and significant impact on the capital structure for Singapore, Malaysia, and the Philippines; non-debt tax shield and a significant negative effect on the capital structure for the State of Indonesia and Malaysia, the interest rate has no significant effect on the capital structure in cASEAN 6 countries; foreign exchange rate has a positive and significant effect for the Philippines; rate of inflation on capital structure has a negative and significant impact to the state of Indonesia, the Philippines, and Vietnam while Malaysia, Thailand and Singapore have a positive and significant impact; economic growth on the capital structure has a negative and significant impact to the state of Indonesia, the Philippines, and Vietnam while Negara Malaysia, Thailand and Singapore have a positive and significant impact; contained internal influence on the capital structure for six ASEAN countries; There are internal and external influences on capital structure for ASEAN6 countries.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE SOCIAL RESPONSIBILITY
Authors: Soedaryono Bambang , Riduifana Deri
Published: November 2017

This research aims to obtain empirical evidence about the direct effect of GoodCorporate Governance (GCG) on firm value and the indirect effect of GCG on firm value through Corporate Social Responsibility (CSR). Good Corporate Governance elements which were used in this research, board of director size, number of board of director meetings, number of board independent commissioner, number of audit committee meetings, nomination and remuneration committee. This research also used firm’s size, firm’s age and type of industry as control variable. The population of this research was all companies that listed in Indonesian Stock Exchange (IDX) in 2010. Total sample in this research are 215 firms that selected with purposive sampling. Structural Equation Modeling (SEM) was used to analyze the direct and indirect effect of GCG on firm value through CSR. The result of this research indicates that the GCG which shown as number of board of director have significant direct effect influence on firm value, meanwhile for the indirect effect number of audit committee meetings has significant influence on firm value through CSR. The firm’s size and type of industry as variable control also have a significant influence on CSR, meanwhile firm’s age have no significant influence on CSR.
SHOULD ISLAMIC ACCOUNTING STANDARD FOLLOW TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)? A LESSON FROM MALAYSIA
Authors: Siswantoro Dodik , Ibrahim Shahul Hameed Mohamed
Published: November 2017

It has been clearly shown that financing based Islamic teaching has inherentcharacteristics as well as its accounting. For that reason, it may not be so easy to convert Islamic accounting standard into International Financial Reporting Standard (IFRS) as it may violate some basic principles of Islamic teaching.Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI) still commits to have different accounting standard as it is based on the fiqh (maxims). Furthermore, some countries adopt directly or indirectly the concept in IFRS, for example, in Malaysia. This paper tries to show some evidences on accounting standard which does not have a strong foundation of Islamic teaching would like probably to change by its milieu, especially in the IFRS convergence trend. This is because Islamic accounting standard itself merely based on “the convention” of the so called Islamic scholars.
KEGIATAN CSR PERUSAHAAN: PERSEPSI NASABAH BANK BCA DAN BANK MANDIRI
Authors: Yuwono Antania Shinta , , Kurniawati
Published: November 2017

The background of this research was to determine the attitude of customers in Indonesia on different platforms CSR and CSR initiatives, their responses in order to obtain information about the perception of the company’s CSR activities.This study aims to analyze the perception of consumers towards CSR platform, CSR initiatives and CSR based on strategy marketing. This study used each of the 80 respondents to obtain information about their perceptions of CSR activities of the company. The calculation of the study using SPSS. In this study the analysis of the data used are qualitative and quantitative data. The results of this study both variables CSR Platform bank customers BCA and Bank Mandiri had a positive response, the variable CSR initiatives both bank customers and bank Bank Mandiri has a positive response, and variable Marketing Strategy CSR both bank customers and bank Bank Mandiri had a positive response.
PENGARUH CORPORATE ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL ACCOUNTING DISCLOSURE TERHADAP CORPORATE ECONOMIC PERFORMANCE
Authors: Wany Eva , Murni Siti Asiah , , Kholidiah
Published: November 2017

This research is aimed to recognize the effect of environmental performance andenvironmental disclosure to Economic Value Added as economic performancemeasurement by using some variables control such as, profit margin, ownership,environmental concern, and market performance. The type of research done is the type of research by using hypothesis testingwhich is a research in explaining the relation phenomena between variable. The data used in this research is from the annual financial report and also the continued report of manufactured company listed in BEI and PROPER in 2009-2012 with 17 companies. Analysis hypothesis used in this research is multy linear regression and before doing the test, the classic asumption test of the data has been done. The analysis shows that environmental performance and and social accounting disclosureaffect to Economic Value Added as the economic performance measurement. From the hypothesis, we can get the result that environmental performance and social accounting disclosuredoesn’t give any effect to the economic performance, but The testing result hypothesis shows that environmental performance and social accounting disclosure jointly effect to the economic performance.
MANAJEMEN LABA, RETURN SAHAM, DAN KINERJA OPERASI SEBAGAI PEMODERASI
Authors: Sumantri Farid Addy , , Purnamawati
Published: November 2017

The purpose of this study was to determine the indications of the practice of earnings management at the time of the IPO, one year after the IPO, and two years after the IPO. This study also examined the effect of earnings management on stock returns and operating performance in moderating the relationship between earnings management and stock returns.The study sample comprised 33 firms that go public in the year 2007 to 2011 using a purposive sampling method. Earnings management is proxied by discretionary accruals using the Modified Jones Model, which used proxy for the stock return is cummulative abnormal returns (CAR), while for the company’s operating performance used proxy for the return on assets (ROA).The results showed that there were indications of earnings management at the time of the IPO, one year after the IPO, and two years after the IPO with a lower profit rate. No effect on earnings management is proxied by stock return cummulative abnormal returns (CAR). Operating performance of the company also can not moderate the relationship between earnings management with stock return.
ANALISIS PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DAN COST OF EQUITY CAPITAL: STUDI PENDEKATAN COMPOSITE MEASURE
Authors: Yuvita Shelni , Darmawati Deni
Published: November 2017

The purpose of this study is to observe the effect of audit quality on earningsmanagement and cost of equity capital. Audit quality is measured by the composite measure (variable AQMS), earnings management is measured by the modified Jones model, the cost of equity capital is measured with a modified Ohlson models with random walk. This study uses manufacturing firms for samples during 2010-2012 by using purposive sampling and regression analysis for analyst the data. The results showed that audit quality has a significant effect on earnings management and cost of equity capital, while for the control variables size and leverage, only leverage which has significant effect to cost of equity capital, and the other has no significant effect on earnings management and cost of equity capital.
DAMPAK SERVICE ENCOUNTER QUALITY TERHADAP SERVICE VALUE EVALUATION: STUDI PADA HIGHER EDUCATION SERVICE
Authors: Rahayu Fatik
Published: November 2017

This paper aims to examine the impact of service encounter quality on service value evaluation within a higher education context, especially in class learning process. Service encounter quality was approached with three dimensions, they are : instructor interaction competencies, instructor task competencies and student interaction competencies. Service value evaluation in this study was called as learning experience value. Some qustionares were distributed to 306 students in some classes. The data were analysed with multiple regression. The result showed there are significant impacst of the three dimensions of service encounter quality on the learning experience value.
PEMAHAMAN AUDITOR TENTANG SKEMA KECURANGAN, RED FLAGS, MEKANISME DETEKSI DAN MEKANISME PREVENTIF KECURANGAN
Authors: Yanti Harti Budi
Published: November 2017

This study aims to determine the auditor’s understanding of the fraud scheme,indication of fraud, mechanism detection of fraud prevention mechanisms. This study uses primary data obtained through questionnaires. Totaled of 275 respondents from BPK auditors, internal auditors and external auditors in Jakarta. Fraud schemes are classified into three groups, cheating scheme of corruption, misappropriation of assets and fraudulent financial statements.Research results revealed that the majority of the auditors have to understand the fraud scheme with a good criteria, in the scheme of corruption, misappropriation of assets and fraudulent financial statements.
PENGARUH AKUNTABILITAS, KOMPETENSI, PROFESIONALISME, INTEGRITAS, DAN OBJEKTIVITAS AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA BEBERAPA KAP AFLIASI ASING DAN KAP NON AFLIASI ASING DI JAKARTA)
Authors: Elen Trismayarni , Sari Sekar Mayang
Published: November 2017

This research was to obtain empirical evidence on the influence of Accountability, Competence, Professionalism, Integrity, and Objectivity of Public Accountant to the quality of audit with independence as Moderating Variable. The research was conducted by distributing questionnaires at several affiliated and non-affiliated registered public accountants located in Jakarta. Analysis modelused to test the hypotheses was multiple linear regression, these analysis was based on valid questionnaires from 117 respondents.These researchoutcomes concluded that the accountability and integrity of partially significant effect on the quality of audit, while the competence, professionalism, and objectivity had no effect on audit quality partially. In addition, this research proved that accountability moderated by theindependence significantly affected the quality of the audit, while the competence, professionalism, integrity and objectivity moderated byindependence had no significant effect on the quality of the audit.
PENGARUH KOMITMEN PROFESIONAL, KOMITMEN ORGANISASIONAL, MOTIVASI KERJA DAN LOCUS OF CONTROL TERHADAP KEPUASAN KERJA AUDITOR
Authors: Ferdyan Firza
Published: November 2017

Penelitian ini bertujuan untuk mengetahui pengaruh komitmen profesional, komitmen organisasional, motivasi kerja dan locus of control terhadap kepuasan kerja auditor. Penelitian ini dilakukan pada Kantor Akuntan Publik di Jakarta. Jumlah sampel yang digunakan sebanyak 100 orang auditor, teknik penentuan sampel menggunakan purposive sampling. Pengumpulan data dilakukan dengan metode survey melaluipenyebaran kuesioner. Teknik analisis yang digunakan adalah regresi berganda.Berdasarkan hasil analisis ditemukan Secara parsial komitmen profesional, motivasi kerja dan locus of control berpengaruh secara signifikan terhadap kepuasan kerja. Sedangkan komitmen organisasional secara parsial tidak berpengaruh terhadap kepuasan kerja.
PENGARUH FAMILY CONTROL DAN FOREIGN OWNERSHIP PADA PELAPORAN KEUANGAN DI INTERNET
Authors: Kumara Nenggalih Paksi
Published: November 2017

This study aims to analyze and to obtain empirical evidence about the influence of family control and foreign ownership on the reporting of financial information on the internet. This study differs from other studies due to the regulation of BAPEPAM-LK, which requires companies to upload their financial information the website of company. Apart from two main variables, this study also examines the effect of several control variables such as company size, profitability and leverage. In this study internet financial reporting is measured by using an index of disclosure consists of 78 items. Samples procedures in this study is purposive sampling method that produces a sample 140 companies listed on the Stock Exchange in 2014. The method of data analysis of this study is multiple linear regression analysis. These results indicate that family control and size have a positive and significant association with internet financial reporting. On the other hand, foreign ownership, profitability and leverage indicates insignificant association with internet financial reporting. Keywords: internet financial reporting, family control, foreign ownership
ANALISIS PENGARUH PENGETAHUAN, STRUKTUR MODAL, TERHADAP KINERJA SAHAM SYARIAH DALAM PERSPEKTIF ISLAM DENGAN PENDEKATAN CIRCULAR CAUSATIONDI BURSA EFEK INDONESIA
Authors: Pohan Hotman Tohir
Published: November 2017

This study aims to determine the influence of knowledge and capital structure to the sharia stock performance in Islamic perspective with circular causation approach in the Indonesia Stock Exchange. This is a descriptive study to test the hypotheses of causality. The sample size is calculated by using the Slovin formula, and the Partial Least Square is used for data analysis and hypothesis testing. The results of this study indicate that the sharia stock performance is significantly and positively influenced by knowledge mediated by the capital structure. There is no effect of capital structure on the sharia stock performance mediated by knowledge; there is a significantly positive effect of knowledge on the capital structure mediated by the sharia stock performance; there is no effect of the sharia stock performance on the capital structure mediated by knowledge; there is a significantly positive effect of knowledge on the capital structure mediated by the sharia stock performance ; there is a significantly positive effect of knowledge on the sharia stock performance mediated by the capital structure. The unreal reciprocal effect exists only in the influence of capital structure to the sharia stock performance and the influence of the sharia stock performance to the capital structure. Key Word: Knowledge, Circular Causation
PENGARUH MODAL INTELEKTUAL TERHADAP MANAJEMEN LABA RIIL DAN FUTURE STOCK RETURNS
Authors: Wato Tendy
Published: November 2017

This study aims to examine the influence of Intellectual Capital (IC) on Real Earnings Management (MR) and  Future Stock Returns (FSR) in the manufacturing companies listed in Indonesia Stock Exchange (IDX).  The data used was obtained using multiple  regression of 27 companies manufacturing for the period 2007 to 2013. Model IC using VAICTM of Pulic (2000), Model Manajemen Laba Riil (MR) of Roychowdhury (2006) and the FSR of Sloan (1996). Model analysis of the test data is performed by Multiple Regression. The results showed a partial effect on the IC to MR- PROD, MR-DISX and MR-CFO. IC has affect the FSR significantly. The overall results of this study support the theory resourced-based and knowledge-based. Research of Intellectual Capital (IC) is a new one in Indonesia, so that the data associated with the IC is still difficult to obtain. Also there is no official standard referenced in particular the Financial Accounting Standards (IFRSs) Indonesia in calculating the IC. The paper shows that intellectual capital is an important element affecting the future stock returns with real earnings management as intervening. The paper’s finding suggest that it is necessary to improve the transparency of the accounting information, so as to reduce  real earnings management,  especially in cash flow operation and improve earnings quality to some extent, which provides valuable reference for the company’s decision. This paper extends prior research by addressing the potential effects of IC on future stock returns with real earnings management as intervening.  The findings reported in this paper provide novel insights to the empirical financial accounting literature.Keyword: Intellectual  capital, real earning management, future stock returns.
PENGARUH KEBIJAKAN DEVIDEN TERHADAP LABA SATU TAHUN KE DEPAN
Authors: Setiawan Temy
Published: November 2017

Earning growth is one of the company’s goals in accounting report. Dividend payment is assumed to have a link in the change of the profit in the following year. Pecking Order Theory revealed that a change in dividend will give a negative impact towards profit change. However, this statement contradicts to Zhou and Rulland’s research (2006) which showed that dividend payout has a positive impact towards profit change in the following year. This research is in accordance with signaling theory which describes that dividend is a reflection of a good performance from the company, thus, it will invite investors to increase their investment share. With the increase in the investment, the company is expected to expand and increase its profit.The research is conducted in Indonesia towards all emitents in the manufactory sub sector by taking 95 research samples from companies that paid dividend in 2007, 2008,2009, and 2010. The research type is quantitative research with double regression analysis instrument. The dependent variable is the change of profit while the independent variable is dividend payout. Variable controls in this research are ROA, leverage, and size.The result of the research shows that dividend payout does not significantly influence the change of profit even though the number of co-efficient regression is positive. ROA and leverage variables significantly influence the change of profit while Size variable does not significantly influence it. In the maturity and stable level, the company will find it hard to increase the profit even though dividend payment is high.Keywords: Earning growth,Profit,  ROA, Leverage and Size.
KAJIAN EMPIRIS INTERNET FINANCIAL REPORTING DAN PRAKTEK PENGUNGKAPAN
Authors: , Reskino , Sinaga Nova Ninda Jufrida
Published: November 2017

Purpose – Internet is a medium with applications that are used to streamline the communication process including the communication of financial statements to the parties concerned. This study examined the factors that affect the company's financial reporting on the internet property sector, real estate and building construction. These factors include firm size, leverage, profitability and liquidity of the financial reporting through the internet (IFR).Design/methodology/approach – Secondarydata were sourced from 53 samples of the company which listed in the Indonesia Stock Exchange in 2013. The study was conducted on Research data analysis using logistic regression analysis with dummy variables and t test (partial) with significance level of 5%.Findings –The analysis found that only the size of companies that have effect on the financial reporting through the internet (internet financial reporting). However leverage, profitability, and liquidity do not explain the company choice to use IFR.Originalitas – This is one of the studies to examine the factors that influence the disclosure of financial statements on the Internet at property sector, real estate and building construction. The artikel provides a valuable contribution to researchers and practitioners to extends the understanding of IFR at property sector, real estate and building construction Keywords: Internet Financial Reporting, Firm Size, Leverage, Profitability, Liquidity, Voluntary Disclosure
PENGARUH EARNINGS, OPERATING CASH FLOW DAN ASSET GROWTH TERHADAP STOCK RETURN PERUSAHAAN YANG TERDAFTAR PADA INDEKS LQ 45 UNTUK PERIODE 2009-2011
Authors: , Yulius , Tan Yuliawati
Published: November 2017

The objective of this research is to test the impact of earnings, operating cash flow and asset growth to firm’s stock return which listed in LQ 45 index in Indonesian for 2009-2011. The result of this research is earnings, operating cash flow and asset growth have not significant effect to stock return both when those variabels is tested separately or silmutaneously. This result show that earnings, operating cash flow and asset growth are not only the one to be the basis of consideration for investor to make investment to get the stock return. Therefore, for making investment, investor should consider other factors which effect the firm’s stock return as macro economics and politics. Furthermore, from this result, be expected an improvement of quality financial statement which addopted IFRS.Keyword: Earnings, Operating Cash Flow, Asset Growth, Stock Return.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK DALAM PELAPORAN SPT TAHUNAN MELALUI E-FILLING ( STUDI EMPIRIS PADA KPP PRATAMA TEGAL )
Authors: Noerman syah Asrofi Langgeng
Published: November 2017

This study aimed to determine the effect of the security and privacy, information technology readiness, perceived usefulness, and perceived ease the interest of the taxpayer in the annual tax return reporting via e-filling on KPP Pratama Tegal. This research subject is an individual taxpayer employees listed on KPP Pratama Tegal. Selected samples were 94 respondents using purposive sampling technique. Data obtained by distributing questionnaires. Analysis of data using multiple linear regression, and to determine the hypothesis used t-test and F-test.  Results showed the security and privacy of variables and variables perceived ease significantly influence of taxpayer interest in reporting their annual tax return via e-filling on KPP Pratama Tegal. Meanwhile, variable information technology and variable readiness perception of usefulness does not affect the interest of the taxpayer in the annual tax return reporting via e-filling on  KPP Pratama Tegal.
PENGARUH RELEVANSI NILAI INFORMASI OTHER COMPREHENSIVE INCOME DAN NET INCOME TERHADAP RETURN SAHAM
Authors: Aryati Titik , Wibowo Natasya Nadia
Published: November 2017

This research has a purpose to analyze the influence value relevance of information Other Comprehensive Income and Net Income in explaining Stock Return by using control variables, namely Firm Size, Growth, Debt to Total Assets, and Return on Assets. The sample used in this research are manufacturing companies which is listed in Indonesian Stock Exchange from 2011 to 2015. Obtained by 53 manufacturing companies the research sample. Data used in this research are secondary data obtained from the form of the annual audited financial statements derived from the Indonesia Stock Exchange (IDX) the period of 2011-2015 and the Indonesian Capital Market Directory (ICMD) in the period 2011-2015. The statistic method used to test on the research hypothesis is panel data analysis. The research results found that variables of the research model which are Other Comprehensive Income has a negative and significant effect on stock return, whereas Net Income has a positive and significant effect on stock return.
PERSEPSI MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTANSI PUBLIK : Sebuah Studi Empiris
Authors: Abdullah Syukriy , Selamat Syukur
Published: November 2017

Penatitian ini metupakan pengembangan dari stud Grading Schazberg, dan Wallace (1996) dan bettujuan untuk mengetahui persepsi mahasiswa akuntansi terhaciapprofesi akuntan publik dengan membandngkan antara mahasiswa yang belum da yang sudah mengambil mata kuliah pengaudtan (auditing). Data diperoleh melalui kusion dengan responden 90 mahasiswa akuntansi, yang terdii dart 49 mahasiswa telah mengamil mataktiiah pengaudtan dan 41 yang belum mengambil mata kuliah pengauditan. Hasil anal sis menunjukkan bahwamahasiswa akuntansi mempersepsikan profesi akuntan publik positif dan persepsimahasiswa yang telah mengambil pengaudtan lebih positif  profeei akuntan publikdibanding mahasiswa yang belum mengambil pengauditan pada aspek ketrampilan,sedang pada aspek pengetahuan dan etika tidak terdapat perbedaan signifikan.Kata kunci : Persepsi, profesi akuntan publik, pengauditan.
BEBERAPA DIMENSI AKUNTANSI : MENURUT ALQUR'AN, MAHWAH, SEJARAH ISLAM DAN KINI
Authors: Harahap Sofyan Syafri
Published: November 2017

Islamic Accounting is a new phenomenon. The emerging educated people from Islamic society produces a new machhe to revisit Islamic heredty in social, political, economics and business knowledge. The domination of capitalist accounting has influenced our social, political, economics as well as our accounting system. The discussion of Islamic Accounting has been started either by Non-Muslim scholar or Muslim Scholar At least there are three Ihews evlaining the form of Islamic Accounting: Islamic accounting based on Alguran, based on Islamic history applied by ''daulah Islamiyatf (Muslim govemment) and based on reconstruction from capitalist accounting system. Those three views will be discussed in this paper.Hai orang orang yang beriman masuklah kamu ke dalam Islam keseluruhan dan jangan kamu turut langkah Iangkah syaitan. Sesungguhnya syetan itu musuh nyata bagimu (Albaqarah 208)We are like a big fish that has been pulled from the water and is flopping wildly to find its way back in (Lester Thurow, 1996 The Future ofCapitalism)
ANALISIS LAPORAN KEUANGAN DENGAN MENGGUNAKAN RASIO CAMEL DAN METODE ALTMAN SEBAGAI ALAT UNTUK MEMPREDIKSI TINGKAT KEGAGALAN USAHA BANK
Authors: , Murtanto , Arfiana Zeny
Published: November 2017

Tujuan dad pane:titian ird adalah untuk mempredksi kebangkrutan suatu Bank dertgan menganalisa laporan keuangannya melalui rasio CAMEL dan metode ALTMAN. Langkah-langkahyang cigunakan penuris dalam penelitian ini adalah pertama mengulcur tingkatkesehatan bank selama duatahun bertuuttuutdangan menggunakan rasio CAMEL. Kemudian dad hasil rasio tersebut dibandngkan dengan menggunakan metode ALTMAN sebagai ukuran prediksi kebangkrutannya. Hasil penelitian menunjukkan keterkaitan antara rasio CAMEL dengan metode ALTMAN, dmana bank-bank yang dkategorikan kurang sehat dan cukup sehat akan dipredksi mengalami kebangknitan. Hal datas dharapkan dapat menjal masukan bagi bank-bank sebagai peringatan akan potensi kebangkrutan dan bisa mengantisipasi kebangkrutan tersebut dengan melakukan analisa terhadap rasio keuangan.Kata kunci Kebangkrutan, Rasio CAMEL, Metode ALTMAN
MASALAH SOSIAL DALAM DUNIA BISNIS DI INDONESIA : SEBUAH PERSPEKTIF AKUNTANSI SOSIAL
Authors: Kholis Azizul
Published: November 2017

The Collapse of Indonesian corporation, to some extent, due to its internal entity environment. The lack of social concern, showed by extent of social disclosure through financial report by entities is a root of the problem. So far the orientation of financial report only to shareholders. To create an effective communication between business and society the role of financial accounting is important Social Accounting argues that the going concern of a company cannot be separated from sodety. The paper argues that in Indonesian business needs social reporting to develop social stability and the healthy of economy and investment.Keywords: Social problem, Social environment, Social accounting, Social disclosure.