bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Fungsi Audit Internal, Kompleksitas Perusahaan, Dan Risiko Perusahaan Terhadap Fee Audit
Authors: Humaira Iffah , Syofyan Efrizal 
Published: June 2021

This study aims to determine the effect of internal audit function, company complexity, and company risk on audit fees. The population in this study were Manufacturing companies listed on the Indonesia stockExchange (IDX) in 2015 to 2018. The research sample was determined using a purposive sampling method, and a total sample of 46Manufacturing companies. The data used is secondary data. Data collection techniques with documentation at www.idx.co.id . The analytical method used is Regression Analysis with Random Effect Model (REM). The results showed that (1) the internal audit function, company complexity, and company risk simultaneously have a significant effect on audit fees, (2) the internal audit function had not significant effect on audit fees, (3) company complexity had a positive and significant effect on audit fees, and (3) company riskhad not significant effect on audit fees.
Pengaruh Manajemen Laba Dan Perencanaan Pajak Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi
Authors: Aulia Hendra Ilham , NR Erinos 
Published: June 2021

This research investigate the effect of Earning Manajement and Tax Planning on Corporate Value in Consumer Good companies listed on the Indonesia Stock Exchange in 2014-2018. The type of this research is associative. The population in this study were all consumer good companies listed on the Indonesia Stock Exchange in 2014-2018, and the sample was determined using the purposive sampling method, with 16 sample from 57 consumer good companies. Multiple reggression was used to analysis the data. The result shows that earning management have a negative effect on corporate value. Tax planning have a negative effect on corporate value. Good Corporate Governance cannot moderate the relationship between earning management and tax planning to corporate value.
Pengaruh Jalur Pelaporan Dan Retaliasi Terhadap Niat Seseorang Melakukan Whistleblowing
Authors: Assari Lisa , Dwita Sany 
Published: June 2021

This study aims to examine the effect of reporting pathways and retaliation on someone's intention to do whistleblowing. The population in this study is the Employees of the Regional Finance Agency of West Sumatra Province. The first hypothesis of this study is that individuals who deal with anonymous reporting channels will be more likely to show whistleblowing than individuals who face non-anonymous reporting pathways and the second hypothesis is individuals who face low retaliation potential will be more likely to show intention to do whistleblowing than individuals who face high retaliation potential. Experimental research with a 2 x 2 factorial design was conducted. 80 employees of the West Sumatra province's financial services have contributed to the experiment. One Way ANOVA is used in hypothesis testing. The results showed that the reporting path did not significantly influence the intention to conduct whistleblowing with the significance value from the One Way ANOVA analysis test of 0.29> 0.05. Retaliation has no significant effect on whistleblowing intentions, with the significance value of the One Way ANOVA analysis test being 0.73> 0.05.
Pengaruh Kompetensi, Independensi, Dan Etika Auditor Terhadap Kualitas Audit Aparat Inspektorat
Authors: Widiya Witta , Syofyan Efrizal 
Published: June 2021

The purpose of this study was to analyze the effect of competency, independence, and auditor ethics on audit quality in Inspectorate Office. Type of this research is a quantitative researh. The population in this study were auditors in inspectorate office West Sumatera province with 35 samples taken. The technique of sample collection is total sampling method. The sources of the data of this research is the primary data. The technique of the data collection is questionnaires. The data were analyzed using multiple regression analysis using SPSS version 25. Data analysis methods used in this study are multiple linier regression analysis, with audit quality as the dependent variabel, competency, independence and auditor ethics as the independent variabel. This result of the reseacrh support the third hypotheses, where the research shows that auditor ethics has an effect on audit quality of examiners at the inspectorate West Sumatera province. The results also show that competency and independence have no effect on audit quality of examiners at the inspecorate West Sumatera provinsi.
Pengoptimalan Akuntanbilitas Tanggung Jawab Sosial dan Lingkungan (TJSL) pada Perusahaan Tambang di Indonesia
Authors: Wijaya Reza Hening , Rani Utpala , Khabibah Nibras Anny 
Published: June 2021

This descriptive research aims to depict the extent to which mining companies in Indonesia are trying to be accountable for the implementation of social and environmental responsibility. The identification results of 15 coal mining companies’ annual reports of show that most companies rely on qualitative explanations to provide confidence to stakeholders about their behavior towards the environment and society. The lack of companies that disclose quantitative aspects and the relevance of social and environmental responsibility activities can indicate a lack of seriousness by the company in realizing its promise to preserve nature and improve the lives of the surrounding communities Keywords: Green Accounting; CSR; Accountability; Coal Mining Corporations
Apakah Manajemen Laba di Bank Syariah Berbeda dengan Bank Konvensional?
Authors: Yohana Adela , Serly Vanica 
Published: June 2021

This research is in the form of quantitative correlation. The correlation method is a research method with the aim of describing two or more facts and also the properties of the object being studied. This study aims to determine the differences in earnings management in Islamic banks with earnings management in conventional banks registered with the Financial Services Authority from 2015-2019. The data used in this study are the annual reports of Islamic banks and conventional banks registered with the Financial Services Authority for the period 2015-2019. The data sampling method uses purposive sampling method based on certain criteria. Based on the criteria used, the researcher obtained a sample of 34 banks. Testing the hypothesis in this study using multiple regression analysis and coupled with a different test (independent sample t-test). The results showed that there is a difference between earnings management in Islamic banks and conventional banks. Earnings management in Islamic banks is lower than conventional banks. Keywords: Conventional bank, Islamic bank, Earnings management.
Pengaruh Investment Opportunity Set dan Penerapan Good Corporate Governance Terhadap Kualitas Laba
Authors: Aningrum Dwi Putri , Muslim Ade Imam 
Published: June 2021

This research aims to investigate the effect of the investment opportunity set and the implementation of good corporate governance on earnings quality. The observations in this research amounted to 75 data from manufacturing companies listed on the IDX in 2015-2019 that have met the purposive sampling criteria. Based on the results of panel data regression, it is concluded that the investment opportunity set and the implementation of good corporate governance have a significant effect simultaneously on earnings quality. Partially, the investment opportunity set and managerial ownership have no effect on earnings quality. Meanwhile, institutional ownership and independent board of commissioners have a significant negative effect on earnings quality.Keywords: Investment Opportunity Set; Managerial Ownership; Institutional Ownership; Independent Board of Commissioners; Earnings Quality.
Leverage, Arus Kas Operasi, Ukuran Perusahaan, Intensitas Aset Tetap dan Revaluasi Aset Tetap
Authors: Yulistia M Resti , Septiyani Nurul Dwi , Minovia Arie Frinola , Yunilma Yunilma 
Published: June 2021

Since Indonesian accounting standards allow companies to choose between cost model and revaluation model on their fixed asset, there are still few companies that revalued their assets. This study examines what factors make banking companies choose to revaluate fixed asset, that are contracting factors (leverage, operating cash flow), political factors (firm size) and asymmetry information (intensity of fixed assets). By using logistic regression, the result of this study showed that firm size and fixed asset intensity had a positive effect on the company choice to revaluate fixed assets, while leverage had a negative effect on fixed asset revaluation. This study support early research with regard to contracting, political cost and asymmetry information. This study failed to find the effect of operating cash flow on fixed asset revaluation. Based on the results of this study, banks should consider leverage, company size and the intensity of fixed assets more than cash flow when choosing to revaluate fixed assets. Keywords: Leverage; Operating Cash Flow; Size Firm; Fixed Asset Intensity; Fixed Asset Revaluation
ON SOME PROPERTIES OF A GENERALIZED CLASS OF CLOSE-TO-STARLIKE FUNCTIONS
Authors: Akbarally Ajab Bai , Khadijah Nor Siti 
Published: June 2021

In this paper, we consider a new class of close-to-starlike functions defined by the Carlson-Shaffer operator. Let denote the class of analytic univalent functions defined by then ifsatisfy the condition ,where and is a starlike function. Properties of the class such as the coefficient bounds, growth and distortion theorems and radius properties are investigated.
POLA TATA RUANG BANGUNAN, RUMAH-RUMAH DAN FUNGSI DI DESA ADAT PENGOTAN KABUPATEN BANGLI [Building Spatial Pattern, Houses and Functions in Pengotan Village, Bangli Regency]
Authors: Eriawati Yusmaini 
Published: June 2021

In some researchs of settlement archeology in Indonesia, such as the Trowulan site in Mojokerto or Liangan site in Temanggung, until now still not much gained an overview of significant regarding the spatial pattern layout of the building, as well as the shape of the building houses in the two these sites. Whereas This paper describes an overview of how the spatial pattern of settlements, especially the spatial patterns of the building, the shape of the houses and their functions in Desa Adat Pengotan, Bali. Traditional Village Pengotan chosen because this village has unique characteristics that differ from other indigenous villages in the district of Bangli, Bali Province. The method applied is ethnoarchaeology studies, through a general comparative approach to the methods and techniques of work through the interview, descriptive and interpretative. The results of research in the form of images and spatial models of settlements, especially the spatial patterns associated with building houses or other buildings that are interconnected, along with the form and function of use and wear, both profane and sacred of Desa Adat Pengotan in Bali. These results that can later be used as we examine the comparability of the archaeological sites of settlements. ABSTRAKPada beberapa penelitian arkeologi permukiman (settlement archaeology) di Indonesia, seperti Situs Trowulan di Mojokerto atau Situs Liangan di Temanggung, hingga saat ini masih belum banyak diperoleh gambaran yang signifikan mengenai pola tata ruang, tata letak bangunan, serta bentuk bangunan rumah yang berada di kedua situs tersebut. Tulisan ini memaparkan gambaran bagaimana pola tata ruang permukiman, terutama pola tata ruang bangunan, bentuk rumah-rumah beserta fungsinya di Desa Adat Pengotan, Bali. Dipilihnya Desa Adat Pengotan dikarenakan desa ini memiliki keunikan tersendiri yang berbeda dengan desa-desa adat lainnya di wilayah Kabupaten Bangli, Provinsi Bali. Adapun metode yang diterapkan adalah studi etnoarkeologi, melalui pendekatan general comparative dengan metode dan tehnik kerja melalui wawancara, deskriptif dan interpretatif. Hasil penelitian berupa gambaran dan model tata ruang permukiman, terutama pola tata ruang yang berkaitan dengan bangunan rumah atau bangunan lainnya yang saling berhubungan, berserta bentuk dan fungsi guna dan pakai, baik bersifat profan maupun sakral dari Desa Adat Pengotan di Bali. Hasil ini yang nantinya dapat digunakan sebagai data banding dalam kita meneliti situs-situs arkeologi permukiman.
A WINDOW INTO PAPUA’S PAST: ARCHAEOLOGICAL AND ANTHROPOLOGICAL STATUS QUO IN THE STAR MOUNTAINS [Melihat Masa Lalu Papua : Penelitian Arkeologi dan Antropologi di Pegunungan Bintang]
Authors: Schiefenhovel Wulf , Vanhaeren Marian 
Published: June 2021

In this paper, which is based on anthropological fieldwork in the Province of Papua, and literature research in archaeology and anthropology, we attempt to give an overview over the present status of research in Tanah Papua, with special focus on the prehistory and anthropology of groups in the interior, especially on the little known “Ok-Mek Minisphere” as well as on the potential routes of prehistoric migration to New Guinea and into the Star Mountains. ABSTRAKTulisan didasarkan pada penelitian lapangan antropologi di Papua, dan penelitian kepustakaan arkeologi dan antropologi. Dalam penelitian ini mencoba untuk memberikan gambaran mengenai perkembangan penelitian saat ini di Papua, dengan fokus pada prasejarah dan antropologi di pedalaman, terutama di wilayah “Ok- Mek” yang sangat potensial sebagai jalur migrasi prasejarah ke New Guinea dan masuk ke Pegunungan Bintang.
ENGINEERING, PATRIARCHY, AND THE PLURIVERSE: WHAT WORLD OF MANY WORLDS DO WE DESIGN? WHAT WORLDS DO WE TEACH?
Authors: Mutch Stephanie , Borland Matt , Mercer Kate 
Published: June 2021

This paper presents a brief review of sustainability definitions and analyzes ways of designingtaught in our Engineering education system, specifically acknowledging the capitalist, patriarchal, colonial, Western world that much, if not most, of current Engineering practice situates itself within. Included in these frameworks are pluriversal design, co-design, participatory design, and discursive design. Another important topic that will be examined is the dualist perspective embodied in Engineering practice that creates a distinction between “man” and “nature”. While this problem is inherently systemic, our intention is to provide a partial record of our own critical selfreflection,contextualized using critical theory. It is intended as a starting place for settler-descendent NorthAmerican educators to begin to contextualize our own approaches, not as a way for us to guide steps forward, but instead to begin a self-critique of current approaches that need continued work.
Pivoting Engineering Entrepreneurship Education Following the COVID-19 Pandemic
Authors: Cao Tate Ning. , Chang Wayne , Bazan Carlos , Bubbar Kush 
Published: June 2021

The spread of COVID-19 has significantly disrupted the educational landscape since March 2020.Instructors at higher education institutions had to quickly transition to an online environment for remote delivery of their academic programs. Even though academic programs are relatively easy to adapt for remote delivery as compared to other industries, educators were still tasked with redesigning their courses to guarantee the quality of education delivered to their students. This challenge is particularly true with engineering entrepreneurship educators since their course structures heavily focus on developing intangibles such as an entrepreneurial mindset and team collaboration through immersion into hands-on learning experiences. To create this experiential learning environment, engineering entrepreneurship educators have, in general, relied uponface-to-face interactions with students. Little has been published in the existing literature to report the challenges, strategies, and innovations that can help transition effectively and deliver such academic programs remotely. In this paper, the authors from four major Canadian higher education institutions report our experience from ‘trial-byfire’ mode to redesign and deliver various courses for remote learning. This paper is by no means presenting validated “best practices” but aims to trigger discussions surrounding tools available to educators considering such a transition. We hope that this paper will provide insights and strategies for our colleagues to employ in their future course design and delivery. We also hope to invite a conversation to learn more about our colleagues’ experiences and explore opportunities to identify and validate approaches for effectively teaching engineering entrepreneurship in a remote learning environment.
PIVOT FOR THE PANDEMIC: COMPARISON OF TOY AND SCIENCE DEMO DESIGN PROJECTS IN A FIRST YEAR MECHANICAL ENGINEERING COURSE
Authors: Milne Andrew J B , Fraser Roydon , Baleshta J , Collins Michael 
Published: June 2021

The first year course, “ME 100: Introduction to Mechanical Engineering Practice, 1”, was redesignedfor the Fall 2017-2019 offerings. The goals of the redesign were to include: a major design project, opportunities for individual communication assessments, and opportunities for development of professional skills. A toy design project was piloted in Fall 2017 as a unifying course theme. In thisproject, industrial partners come to discuss the engineering and design that happens in the toy industry. They also help critique student work as they design a toy of their choosing. With the impacts of COVID 19 the decision was made to pivot to a challenge to design new classroomphysics demonstrations. The course redesign has generally been successful. Both projects have been well received by students, faculty, and industry partners, with students reporting on an end-of-term survey that it was engaging and doable, and that it helped develop their confidence andunderstanding of design, and mechanical engineering. The demo project was generally slightly better received, with 2-8% more students agreeing to statements about the usefulness and appeal of the project. Both projects, the toy project especially, serve as a vehicle to discuss differentaspects of design and professionalism. Challenges exist with giving students guidance at the start and throughout the project to ensure that all student teams have suitably scoped projects. There is also the challenge of helping students develop a design mindset, as several groups struggle with performing the justified decision making necessary to actual design a toy.
Commitment to Positive Change: Structural Anti-racism Audit of Nursing Education Programs
Authors: Kennedy Andrea , Bourque Bearskin R. Lisa , Freborg Kaija 
Published: June 2021

Amidst many opportunities to create positive change and examine systemic anti-racist decolonial practices (Moorley et al., 2020), we are advocating for concrete action at the root of Nursing education programs by way of a structural anti-racism audit. Based on decolonial and antiracist theory (Garneau et al, 2018; Gaudry & Lorenz, 2018; Kendi, 2019; McGibbon & Etowa, 2009), we propose to engage in systems-level action (McGowan et al, 2020; Mulgan, 2006; van Wijk t al., 2018) and examine institutional structures through an anti-racist framework (Sutton, 2002) based on audit processes for equity, diversity, and inclusion (Chun & Evans, 2019; Olson, 2020; Skrla et al., 2004; Skrla et al., 2009; Zion, et al., 2020). Structures within and influencing curriculum, pedagogy, evaluation will be examined to advance systems-level anti-racist practices and policies (Moorley et al., 2020) with Nursing students, faculty, staff, leadership as a foundation for equitable Nursing education and care (National Collaborating Centre for the Determinants of Health, 2014). This anti-racist approach to Nursing education reform promises to address the pernicious harms of discrimination in the healthcare system, as noted in a recent report on Indigenous-specific racism (Turpel-Lafonde, 2020). We aim to conduct a strengths-based structural anti-racism audit that does not lose sight of disparities (Fogarty et al., 2018). We are currently conducting a literature review and audit framework development and will pilot the structural anti-racism audit in fall 2021. Rather than requesting endorsement of our project, and with respect for diverse approaches, we asked Nursing colleagues to sign this letter to demonstrate shared commitment to critically examine racist challenges and anti-racist opportunities in their Nursing program at a structural level (see this survey: https://forms.gle/tZPN2z1kUoARNPp1A
Settler Colonialism in Victorian Literature: Economics and Political Identity in the Networks of Empire
Authors: Moore Grace 
Published: June 2021

At the beginning of his 1873 Australasian travelogue, Anthony Trollope observed that the future prospects of Australia and New Zealand “involved the happiness of millions to come of English-speaking men and women” while noting that “it has been impossible to avoid speculations as to their future prospects”. Philip Steer’s carefully-argued study of colonial settler writing in and about the Antipodes considers the cultural exchange between the Australasian colonies and the mother country, noting the importance of colonial culture to English realist writing. Positioning his work as a “sustained reckoning with Edward Gibbon Wakefield”, for Steer “the evolving frenzy of exploitation and transformation in the settler colonies put pressure on metropolitan forms of the novel and political economy, and provided new conceptual vocabularies for understanding British society and subjectivity”. In order to examine some of this pressure, Steer considers a range of authors—Victorian celebrities like Charles Dickens and Anthony Trollope, alongside lesser-known writers including Catherine Spence and Henry Crocker Marriott Watson. He also seeks to re-evaluate how settler colonialism sits within Victorian writing generally, making a very convincing case for reconsidering the sense of overseas settlements as simply convenient places to which problematic characters might be banished.
Importance of Philosophical Framework of Education in Social and Economic System of the Developing Nations
Authors: Sabah Rahat 
Published: June 2021

Purpose: The aim of this paper is to highlight the importance of Philosophical System of Education in the developing regions. This study emphasized on significance of learning of Scientific Research philosophies and paradigms to generate new ideas in business, education & research to meet the challenges faced by developing and growing economies.
Methodology: This paper reviews the various theories, philosophies and, paradigm briefly to explore that how, effect of paradigms on the methodologies of research from selection of research topic to data analysis.
Findings: The study has found that a theoretical direction of a researcher is very important in producing a creative knowledge. To improve the learning process, education, business and technical schooling and research process there is need to explore this area further.
Implications: To improve education system extensive research in this area required. This system will work as an intellectual tool that provide us meaningful path towards financial and social life. Therefore, researchers should learn from previous studies to conduct further research on Educational philosophical system.