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Pelaksanaan Jasa Audit di Kantor Akuntan Publik Suganda Akna Suhri & Rekan
Get PDFThe internship was conducted at Suganda Akna Suhri Public Accounting Firm in audit division as junior auditor. During the internship, the main tasks was providing audit services for PT CPX (HO), PT CPX (The Hotel Bali), PT CPX (EC), and PT CPY (Hotel). During the internship, the task that were done were changing to notes format, review (footing) of notes to financial statements, input vouching results to working paper, calculate the depreciation of fixed assets on working paper, physical examination of fixed assets, physical examination inventory, cash opname, making a worksheet to fit client’s format of trial balance and general ledger, making to notes, working papers, confirmation letters, update the working papers, check cash in bank, making a data request list, making recapitulation of deed of ownership, recapitulation of income tax articles 23, recapitulation of income tax articles 26, recapitulation of PB1, recapitulation of debt financing agreement and the payment schedule, making index of audit working papers, and vouching.
During the internship, most of the tasks can be executed properly. Although there is one constraint found during the internship, when making a recapitulation of PB1 for PT CPX (The Hotel Bali), there is no format of recapitulation that senior staff or client made for. The solution for the constraint is to discuss with senior staff about what subject that matter in the recapitulation and made the recapitulation format after discuss with senior staff.
Keywords: Cash in Bank, Cash Opname, Debt Financing, Deed of Ownership, Confirmation Letters, Depreciation, Financial Statements, Fixed Assets, Footing, General Ledger, Income Tax Articles 23, Income Tax Articles 26, Inventory, PB1, Physical Examination, To Notes, Trial Balance, Vouching, Working Paper
Pengaruh Debt to Equity Ratio (DER), Audit Delay, Struktur Kepemilikan, Ukuran Perusahaan, dan Pergantian Auditor Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris Pada Perusahaan Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)
Get PDFKetepatan waktu penyampaian laporan merupakan hal yang penting dalam menjaga relevansi informasi dalam laporan keuangan karena informasi yang relevan dapat membantu para penggunanya dalam pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui pengaruh debt to equity ratio (DER), audit delay, struktur kepemilikan publik, ukuran perusahaan, dan pergantian auditor terhadap ketepatan waktu penyampaian laporan keuangan. Penelitian ini menggunakan data sekunder dengan metode purposive sampling dalam pemilihan sampel.dan dianalisa dengan metode regresi logistik. Sampel dalam penelitian ini adalah sebanyak 39 perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia secara berturut-turut selama periode 2017-2019, perusahaan memiliki tanggal tutup buku per 31 Desember, menerbitkan laporan keuangan yang telah diaudit oleh auditor independen, menggunakan mata uang rupiah dalam laporan keuangan, mengungkapkan jumlah kepemilikan saham publik dibawah 5% (<5%), mengungkapkan tanggal penyampaian laporan keuangan, dan tidak memiliki saldo ekuitas negatif selama periode 2017-2019. Hasil penelitian ini adalah (1) debt to equity ratio (DER) memiliki pengaruh negatif signifikan terhadap ketepatan waktu penyampaian laporan keuangan, (2) audit delay memiliki pengaruh negatif signifikan terhadap ketepatan waktu penyampaian laporan keuangan, (3) struktur kepemilikan publik memiliki pengaruh negatif signifikan terhadap ketepatan waktu penyampaian laporan keuangan, (4) ukuran perusahaan memiliki pengaruh positif signifikan terhadap ketepatan waktu penyampaian laporan keuangan, dan (5) pergantian auditor tidak memiliki pengaruh negatif terhadap ketepatan waktu penyampaian laporan keuangan
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Get PDF“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
Get PDFWe 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
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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