215 research outputs found
Determinant of auditors’ judgment on the detection of fraudulent financial statements / Lanny and Wiwik Utami
Get PDFThis study aimed to assess auditors’ capacity to detect financial statement fraud. This study examined three variables that are thought to influence auditors’ judgment: (1) auditors’ independence, (2) auditors’ understanding of corporate governance principles, and (3) auditors’ knowledge about the Electronic Knowledge Repository (EKR). The Public Accounting Firms characteristic was considered as moderating variables. The research population consisted of auditors at Jakarta’s Public Accounting Firms (PAFs). Cluster sampling was used to choose the sample, which consisted of PAFs affiliated with overseas PAFs and unaffiliated PAFs. Each cluster was chosen depending on the desire of each respondent to participate. The number of respondents participating was 155 auditors, consisting of 77 foreign affiliated PAFs auditors and 78 non-affiliated PAF auditors. A questionnaire was utilized to evaluate the auditors’ ability to assess possible fraud based on case studies. The study concludes that auditors’ independence, corporate governance expertise, and EKR knowledge have a favorable effect on auditors’ ability to detect financial statement fraud. PAFs affiliate was not a moderating variable but a predictor variable. Gender moderated the relationship between GCG and audit judgement. The Financial Services Authority and PAFs may use the research’s findings to improve the service quality of Public Accountants
A study of investor response to new product launching: a competitive strategy approach / Eliyani Linda R. and Utami Wiwik.
Get PDFThis study examines investor response to the announcement of new product launching. The research design was event study methodology,where the researchers want to test empirically the investor response to new product launching by considering the business strategy used by each firm. Population of study was all firms listed in Indonesia Stock Exchange, except firms in the financial industry during 2009-2012. The samples were
firms that announced their new products, and were selected based on certain criteria. During the period there were 63 announcements of new product launching from 27 firms. Rivals were identified for comparative
analysis purpose. All firms in the same sub sector were considered as rivals. The announcing firms and its rivals were identified into competitive strategy group (strategic substitutes, strategic complements), by employing
Competitive Strategy Measure in reference to Sundaram, John and John (1996). In this study the announcement-period was two days before and after the announcement date. The analysis was performed by comparing,
before and after, Cumulative Abnormal Return (CAR) for each event of the announcing firms. The average cumulative abnormal return of the announcement period of announcing firms was then compared between
strategy groups (strategic substitutes, strategic complements). In addition, CAR was compared between announcing firms and its rivals in strategic substitutes group, and in strategic complements group. The comparative study showed that the announcing firms in strategic substitutes group gained higher return than the announcing firms in strategic complements group. There was no significant difference between the announcing firms and its rivals, neither in strategic substitutes nor in strategic complements
Corporate governance disclosure and earnings quality: study on companies listed on the ASEAN star financial times stock exchange (FTSE) / Robick Faliana and Wiwik Utami
Get PDFThe governance mechanism is different for each company. Therefore, companies need an indicator to measure the quality of governance and one of them is the ASEAN Scorecard. This indicator is used as a standard for measuring the quality of corporate governance in the ASEAN region. The corporate governance mechanism can be a factor in price changes in the stock market. Investors will react to any issues related to it. Price changes that occur on the stock market are a measure of the size of investors in investing because they can affect expected earnings. Although there is quite a lot of research related to it, research on earnings quality that discusses market response to price changes that occur due to the influence of governance mechanisms is limited. This study aimed to examine the effect of corporate governance on earnings quality using companies listed on the Financial Time Stock Exchange ASEAN Star (FTSE ASEAN Star). The study was conducted by examining financial ratios of companies using a cross-sectional data regression model with the Earnings Response Coefficient (ERC) as a proxy. The results showed that corporate governance affected ERC, especially on the disclosure of corporate governance and shareholder rights
Professional accounting education in Indonesia: evidence on competence and professional commitment
No full textwhile questionnaires were used to obtain the perceptions of senior auditors regarding the competency and commitment of junior auditors. The findings reveal that the competency and commitment of junior auditors who possess PAE certificates are significantly higher than those with no PAE certification. This implies that PAE has made accountants or auditors more professional, suggesting that auditors ought to possess PAE certification
ANALISIS SEDIMENTASI PADA DAS KALI TANGGUL KABUPATEN JEMBER MENGGUNAKAN PROGRAM HEC-RAS 4.1
No full textTujuan penelitian ini untuk mengetahui volume sedimen pada DAS Kali
Tanggul dengan menggunakan pemodelan program HEC-RAS. Data yang
dibutuhkan berupa data geometri sungai, data hidrolika, debit sungai, dan
parameter sedimen. Pemilihan transport function berdasarkan kondisi yang
spesifik meliputi besaran debit yang ditinjau, ukuran butiran sedimen, kemiringan
serta kondisi geometric saluran. Penelitian ini dilakukan dengan mengambil data
sedimen kemudian dilakukan uji laboratorium analisa saringan dengan total 3
sampel sedimen. Dari sekian banyak transport function yang ada dalam program
HEC-RAS, fungsi pengangkutan sedimen yang sesuai dengan karakteristik sampel
sedimen dan kondisi geometric DAS Kali Tanggul adalah Laursen (field).
Berdasarkan hasil simulasi quasi unsteady flow pada HEC-RAS 4.1.0 selama
365 hari di DAS Kali Tangul dengan transport function laursen (field)
menunjukkan adanya pengendapan sedimen di sepanjang DAS Kali Tanggul.
Perubahan dasar sungai tertinggi akibat angkutan sedimen terjadi pada river sta
13.4 sebesar 0,0019 m dan perubahan dasar sungai terkecil terjadi pada river sta
11.2 sebesar 0,0001 m. Hasil model angkutan sedimen DAS Kali Tanggul sebesar
1086,4867 m3/tahun. Sedangkan hasil observasi sebesar 725,0916 m3. Sehingga
diperoleh hasil uji keandalan model NSE (Nash Sutcliffe Efficiency) sebesar 0,752
dengan kriteria sangat baik
Lama Pemakaian Popok Sekali Pakai Dan Teknik Personal Hygiene Mempengaruhi Terjadinya Infeksi Saluran Kemih Pada Anak Yang Dirawat Di Ruang Nusa Indah Dr. R Sosodoro Djatikoesoemo Bojonegoro Tahun 2014
Get PDFToday, it could facilitate the use of Pampers parents when they are traveling with children or while sleeping at night. However, the use of Pampers baby that is too often also be bad for children's health, the risk of Urinary Tract Infection (UTI). The purpose of the study analyzed the long wearing Pampers and personal hygiene techniques on the incidence of urinary tract infection. Observational study design with a cross-sectional approach. The study population of all children aged 0-3 years wearing Pampers treated at the General Hospital dr.R Sosodoro Djatikoesoemo Bojonegoro wiith consecutive sampling. Independent variable is the time use Pampers and personal hygiene techniques, while the dependent variable urinary tract infection. Data retrieval independent variables with the dependent variable while the Q & A with the examination of the urine. After the data collected is done editing, coding, scoring and tabulated to determine the percentage. The results were analyzed by descriptive and statistical test followed by Chy scuare with p <0.05. The results of the 36 respondents indicated most respondents more than 3 hours of wearing Pampers 32 (94.5%) of respondents and most personal techniques too bad hygienenya 28 ((79%). However the incidence of UTI only only 10 respondents. With statistical chy Square test especially Fisher's Exact Test was obtained significance value (p) = 0, 543> α = 0.05. Ho is accepted, meaning no use Pampers long relationship with UTI, as well as personal hygiene variables with the incidence of UTI with chy Square statistical test especially Fisher's Exact Test was obtained significance value (p) = 1, 000> α = 0.05. H0 is accepted, it means that there is no relationship with UTI personal hygiene. In conclusion there is no relationship between the duration of use pemper and personal hygiene on the incidence of urinary tract infections in children admitted to Nusa Indah ward Sosodoro Djatikusump hospital Bojonegoro 2014 Advice to mothers of infants under five years in order to replace Pampers not wait for the full first and with personal hygiene techniques that right to prevent urinary tract infections
DAMPAK PENGUNGKAPAN SUKARELA DAN MANAJEMEN LABA TERHADAP INFORMASI ASIMETRI
No full textThe objectives of the research are to find out empirical evidence of he impact of voluntary disclosures and earnings management on the information asymmetry. The population of this study was public companyof manufacturing sector listed at Jakarta Stock Exchange, and the sample as determined based on the following criteria: (a) the annual reportended 31 December; and (b) book value of equity is positive. There were 92 companies meeting the criteria. Data analysis was carried out in terms of pool cross-section covering stock transaction and annual financial report during 2001-2002. The research hypotheses were tested using the regression analysis. The result of this research show that: (1) voluntary disclosures had significantly negative influence on information asymmetry, is finding gives empirical evidence that supports the theory that voluntary disclosures had impact on increasing investor's belief so that information asymmetry is diclined; (2) earnings management had no impact on information asymmetrykeywords: Voluntary disclosures, Earnings management</jats:p
Rencana Peningkatan Konstruksi Bendung Pregin B Desa Selowogo Kabupaten Situbondo
Get PDFBerdasarkan observasi yang dilakukan di lapangan, didapatkan kondisi sungai
Plalangan pada saat curah hujan tinggi terjadi banjir besar yang membawa batu-batu besar
yang terangkut dari hulu menuju hilir melewati atas bendung. Bendung Pregin B ini
merupakan Proyek yang dibangun pada tahun 2019.
Dalam Perencanaan yang didapatkan dari Instansi terkait yaitu Dinas Pekerjaan
Umum dan Penataan Ruang Bidang Pengairan Kabupaten Situbondo, Bendung ini belum
terdapat perencanaan kolam olak yang seharusnya ada agar pada konstruksi bendung lebih
kuat dalam menahan banjir yang membawa batu-batu besar.
Berdasarkan Latar Belakang tersebut yang mendorong untuk melakukan penelitian
tentang “Rencana Peningkatan Konstruksi Bendung Pregin B Desa Selowogo Kabupaten
Situbondo” yang berupa perencanaan peredam energi yaitu kolam olak (stilling basin),
Proyek Akhir ini bertujuan untuk mengetahui penentuan tipe kolam olak yang sesuai
dengan bilangan Froude (Fr) Bendung Pregin B.
Penelitian ini dilakukan pada semester ganjil dan genap 2019 – 2020 atau lebih
tepatnya pada bulan November 2020 di Bendung Pregin B Desa Selowogo Kabupaten
Situbondo. Berdasarkan Perhitungan yang dilakukan dengan sumber data hidrologi,
penelusuran banjir dari bidang pengairan Dinas Pekerjaan Umum dan Penataan Ruang
Kabupaten Situbondo, maka dipilihlah kolam olak tipe USBR I dengan nilai debit satuan
(q) = 8,41 m3/detik dan bilangan Froude (Fr) = 2,85. Desain kolam olak UBSR I pada
bendung Pregin B berdasarkan Analisa hidrolis maka diperoleh dimensi Panjang kolam
olak (L) = 22 m, lebar kolam olak (b) = 25 m, tinggi blok saluran curam (h1) = 0,972 m,
lebar blok saluran curam (w1) = 0,972 m, jumlah blok saluran curam (n) = 12 buah
KARAKTERISASI SIFAT FISIKOKIMIA DAN FUNGSIONAL ISOLAT PROTEIN KORO KOMAK (Lablab purpureus (L.) Sweet)
No full textHasil penelitian menunjukkan bahwa IPKK yang diekstrak dan diisolasi
dengan alkali. diperoleh rendemen 7,38 gram dalam setiap 100 gram biji komak
dengan kandungan kimia meliputi kadar protein, air. abu, pati, lemak, dan gula
total yang masing-masing sebesar 82,08%; 8,58%; 2,73%; 2.10%; 1,96%; nd
(tidak teridentifikasi) atas dasar berat basah. Warnanya putih sedikit kekuningan
dengan komponen wama berupa tingkat kecerahan (L) sebesar 95.32; warna a•
sebesar I ,76; warn a b• sebesar 3,32; intesitas warna (c•) sebesar 3,76; sudut
warna {II) 62.09", dan derajat kepurihan (W) sebesar 93,99. Fraksi protein
penyusunnya adalah albumin dan globulin 7 S. Sifat fungsional yang meliputi
prosentase kelarutan protein yang berbeda-beda pada berbagai pH, daya buih
sebesar 232 mi/g. WHIC 321.2%. OHC 254%, dan daya emulsi 2.67 m2/g
Influence of Characteristics and Cadres Role of Integrated Services Post towards the Use of Child and Mother Health Book (Study at Cadre of Integrated Services Post at Work Area of Kedungadem Health Centre in District of Bojonegoro Year 2007)
No full textOne of the government’s policies for child and mother health services based on community is Post of Integrated Services that is aimed to decrease Maternal Mortality Rate and Infant Mortality Rate. Book of Child and Mother Health is one of the program books that consist of materials for providing information about child and mother helath. At the post, cadre has three roles namely as implementer, manager, and user. Cadres must read and understand the book gradually after they provide services for evaluating purpose. Use of the Child and Mother Book at Kedungadem Health Center in Bojonegoro District is still low in comparison with other health centers.
Aim of this research was to analyze influence of characteristics and cadre’s role of Integrated Services Post Towards the use of Child and Mother Health Book at Kedungadem Health Center in Bojonegoro District Year 2007.
This was analytic research using cross-sectional approach. Number of sample was 64 person who were cadres of Integrated Services Post at Kedungadem Health Center in Bojonegoro District. Data were analyzed by using method of univariate, bivariate (Chi-square Test), and multivariate (Logistic Regression).
The result of this research shows that most of the respondents are less than 35.2 years of age (56%). Beside that, they have a length of work time at home less than or equal to 8 hours per day (58%), income less than Regional Minimum Salary (66%), basic educational level (81%), length of work period more than or equal to 8 years (52%), training experience more than or equal to twice (81%), bad knowledge (56.25%), good role as an implementer (76.56%), good role as a manager (56.25%), and good role as a user (56.25%). Variables than influence towards the use of the book are length of work time at home (p=0.017), role as an implementer (p=0.016), and role as a manager (p=0.003). Variable of role as an implementer is the dominant variable that influences towards the use of the book (p=0.0032, Exp (B) = 6.630)
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