1,720,959 research outputs found
PENGARUH AUDIT TENURE , REPUTASI KAP, DISCLOSURE,UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) TAHUN 2011-2015
Full text linkThis research is to check the effect of audit tenure, accounting firm reputation, disclosure, company size, and prior year audit opinion to going concern audit opinion. This research was using samples of manufacturing industry. They were listed on the Indonesian Stock Exchange in 2011-2015. Based on method purposive sampling, research samples total are 80 financial statements. Hypothesis in this research used logistic regression.This research indicated that profitability had significant effect on the going concern audit opinion. Profitability had significant value of 0,036 below 0,05. Audit tenure, accounting firm reputation, disclosure and company size did not have significant effect on the going concern audit opinion
ANALISIS SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) KEUANGAN PADA DINAS PENDAPATAN, PENGELOLAAN KEUANGAN DAN ASET DAERAH (PPKAD) KABUPATEN LAHAT
Full text linkThis research discussed about the analysis of regional management information system (SIMDA) for finance at Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah) (PPKAD) of Lahat Regency. Data Analysis method used in this research was the qualitative descriptive with the system approach a decipherment from an information system, which is accrual based SIMDA for Finance into part of the components (with the purpose) to identify and evaluate problems, chances, ,obstacles, and needs thus recommendation can be suggested.The result of the research showed that there are excellences, limitations, and internal controls on the regional management information system (SIMDA) for finance at Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah (PPKAD) of Lahat Regency
Pengaruh Tax Avoidance dan Manajemen Laba terhadap Nilai Perusahaan pada Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022
No full textTujuan dari penelitian ini adalah untuk mengetahui bagaimana penghindaran pajak dan manajemen laba berdampak pada nilai perusahaan pada perusahaan consumer goods yang terdaftar di BEI dari tahun 2018 hingga 2022. Salah satu jenis penelitian kuantitatif, penelitian ini menguji hipotesis untuk setiap variabel. Penelitian ini menggunakan penarikan sampel dengan teknik purposive atau authoritative sampling; jumlah sampel perusahaan yang diambil dalam penelitian ini adalah 31 perusahaan, yang telah diamati selama 5 tahun. Penelitian ini menggunakan data kuantitatif yang diolah dari Bursa Efek Indonesia (BEI). Uji statistik deskriptif, uji asumsi klasik, dan uji hipotesis digunakan untuk menguji hipotesis yang dimiliki. Analisis dilakukan menggunakan program statistik IBM SPSS. Hasil penelitian menunjukkan bahwa penghindaran pajak dan manajemen laba yang baik dapat memengaruhi nilai perusahaan. Dengan demikian, adanya penghindaran pajak dan manajemen laba yang baik dapat memengaruhi nilai perusahaan
PENGARUH DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT
Full text linkThis study was aimed at finding out the effect of due professional care and accountability to audit quality result by auditor specifically in Palembang.The population in this study are entire auditors who registered in public accountant offices specifically in Palembang totally 43 auditor. Sample study is determined with total sampling method, that mean all of 43 auditor become sample. The data resource on this study are primary data. The collecting data method was using questionnaires that distributed to all public accountant offices at Palembang. The data analysis technique used was multiple regression spesifcally due professional care and accountability as independent variable, audit quality as dependent variable.The results showed that due professional care and accountability influenced audit quality partially. This research is concluding that due professional care and accountability influence audit quality simultaneous
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Leverage Dan Opini Auditor Terhadap Audit Report Lag
Full text linkThis study aims to analyze and obtain empirical evidence regarding the effect of profitability, solvency, liquidity, firm size, leverage, and auditor\u27s opinion on audit report lag. The type of data used in this study is secondary data in the form of the company\u27s annual financial reports. The research population is all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Number of property and real estate sector companies listed on the Indonesia Stock Exchange during 2017-2020. totaling 65 companies. The method used is a non-probability sampling technique which means it is a technique that does not provide equal opportunities for all elements or parts of the population to be selected as samples. The analytical technique used is multiple linear regression analysis using the SPSS program. with the results of his research that profitability, company size, and auditor\u27s opinion have an effect on audit report lag.
Keywords: Audit Report Lag, Profitability, Solvency, Liquidity, Company Size, Auditor Opinion
Abstrak
Penelitian ini bertujuan untuk menganalisa dan memperoleh bukti empiris mengenai pengaruh profitabilitas, solvabilitas, likuiditas, ukuran perusahaan, leverage,dan opini auditor terhadap audit report lag. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan. Populasi penelitian adalah semua perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2020. Jumlah Perusahaan sektor porperty dan real estate yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2020. berjumlah 65 perusahaan. Metode yang digunakan adalah teknik nonprobability sampling yang berarti merupakan teknik yang tidak memberi peluang yang sama untuk semua unsur atau bagian populasi untuk dipilih menjadi sampel.Teknik analisis yang digunakan adalah uji analisis regresi linear berganda dengan menggunakan program SPSS, dengan hasil penelitiannya bahwa profitabilitas, ukuran perusahaan, dan opini auditor berpengaruh terhadap audit report lag
Kata Kunci : Audit Report Lag, Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Opini Audito
Program Pembuatan Virgin Coconut Oil (VCO) di Desa Muara Penimbung Ilir Sebagai Pemberdayaan Masyarakat
Full text linkEmpowerment comes from the word "power" which gets the prefix "em" to become the word "empowered" which means having or having power/strong. The word "empowerment" in the English translation is "Empowerment", which comes from the word "power" which means the power to do, achieve, perform or enable. The prefix "em" can mean the power in humans, a source of creativity. Community empowerment refers to the ability of people, especially vulnerable and weak groups so that they have the strength/ability to create alternative economic actions. The purpose of this service activity is to encourage and have an economic impact, including community involvement in the Virgin Coconut Oil (VCO) production program by managing coconut into pure oil. The result of this community service is an increase in knowledge, understanding and utilization of virgin coconut oil or VCO
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