2 research outputs found
Analisis Faktor - Faktor Yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Ter Daftar Di Bursa Efek Indonesia Tahun 2012 – 2015
No full textPenelitian ini bertujuan untuk memprediksi pengaruh kualitas audit, kondisi keuangan perusahaan, pertumbuhan perusahaan, opini audit tahun sebelumnya, ukuran perusahaan, debt to equity ratio dan auditor switching terhadap kecenderungan penerimaan opini audit going concern. Dalam penelitian ini jenis data yang digunakan adalah data kuantitatif dengan populasi 137 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2012 - 2015. Metode analisis yang digunakan adalah analisis regresi logistik dengan sampel sebanyak 17 perusahaan yang dipilih berdasarkan metode purposive sampling selama 4 periode. Berdasarkan hasil analisis dapat disimpulkan bahwa kualitas audit, kondisi keuangan perusahaan, ukuran perusahaan dan debt to equity ratio tidak berpengaruh signifikan terhadap penerimaan opini audit going concern. Sedangkan opini audit tahun sebelumnya dan auditor switching berpengaruh positif terhadap penerimaan opini audit going concern
The regulation of labour and the state in the Sudan : a study of the relationship between the stage of social and economic development and the autonomy of labour relations law
No full textThe thesis is a study of labour regulation and the State in the
Sudan in the light of a general theoretical conception of labour law and
the State. The first Chapter defines the concepts of analysis that are
used throughout the study, isolates the "essential" properties of the
Capitalist State and Law from the historically concrete forms which they
assume in a particular society and distinguishes between processes which
influence development of the form of law and others which influence its
sociological development. Drawing on the analysis in Chapter I, Chapter
II exposes the inter-relationship between the Sudanese social formation,
State and Law and the implication of this inter-relationship for both the
form and substance of labour relations law. Chapters III, IV and V are
specific verifications of the hypothesis regarding the inter-relationship
between the State and labour relations law in the Sudan and that
regarding the development of the "substance" and "ideology" of law in
general.
The thesis considers law as an empirically-founded discipline.
But, it distinguishes between various types of empirical facts about law
corresponding with respective semi-autonomous social levels at which law
asserts its existence. The research method followed describes the
empirical facts about law at the particular level and, in order to
determine the epistemological significance of these facts, analytically
relates them to empirical facts at other levels. Wherever used in the
thesis the term "theory" signifies either this methodological procedure of
analysing the inter-connection of empirical facts at a certain level and
their inter-relation with other facts at other levels, or the substantive
generalizations about law which findings at these various levels would
allow.
I consider my application of this methodology to the study of
labour rela tions law, the historical dimension this application introduces
in socio-economic analysis of this law, the criticism of certain Marxist
and other sociological conceptions of law it enables, and the
socio-histor ical relativity of the "substance" and "ideology" of law it
reveals as original contributions to the knowledge of labour law. The
compilation and evaluation within the framework of the thesis of
empirical materials on industrial relations in the Sudan are likewise
original contribution to the knowledge of Sudanese "labour law" and
labour law in general
