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2013-05-08 08:51:40
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Hasil penelitian wajib disertai sosialisasi

Publikasi Penelitian Dosen

FAKTOR DETERMINAN OPINI AUDIT GOING CONCERN
Abstrak

This research purpose to determine the effect of financial condition of company, the size of audited company, the company's growth and reputation of the Public Accounting Firm to going-concern audit opinion on the company's listed on Indonesia Stock Exchange. Companies sample in this research are industrial trade, services and investment covered years 2007-2012 which  20 companies with. Hypothesis tested by using logistic regression models. The test results showed that the financial conditions using by bankruptcy prediction model Altman Z - Score Revised had positive effect but not significant to going-concern audit opinion. The size of the company which is using by log total assets had negative effect and significant to going-concern audit opinion. Meanwhile the company's growth had positive effect but not significant to going-concern audit opinion. The public accounting firm's reputation using by the scale of the auditor (affiliated with the Big Four KAP), positive effect  but not significant to going-concern audit opinion.

 

 

 

 

Keywords :  Audit Opinion, Altman Z-Score, Going Concern, Logistic Regression, Financial Condition

Penulis : RAFRINI AMYULIANTHY, S.E, M.S.Ak , Ak, CA [PDF File] didownload : 46 x

THE EFFECT OF INTELLECTUAL CAPITAL TO FIRM PERFORMANCES
Abstrak

The purpose of this study is to examine the effect of intellectual capital to firm performances which intellectual capital was called value added (VAICTM) by the major components of a firm’s resource base (physical capital, human capital and structural capital). Data are are drawn from 76 Indonesian companies listed in Indonesia Stock Exchange. It is an empirical study using regression for the data analysis. The findings show that: IC influences positively to financial company’s performance. Overall, the empirical findings suggest that profitability ROE remains the most significant indicator for VAICTM and firm value.

Key words: intellectual capital, VAICTM, firm performance, profitability, partial least squares

Penulis : RAFRINI AMYULIANTHY, S.E, M.S.Ak , Ak, CA [PDF File] didownload : 44 x

Internet Reporting Quality As Variable That Moderate The Corporate Social Responsibility Disclosure on Corporate Governance Practice in Indonesia
Abstrak

The purpose of this study is to test internet quality reporting as a moderating variable of corporate social responsibility disclosure on corporate governance practice listed on the Indonesia Stock Exchange . The reason behind the selection of this topic are the practice & use of corporate governance for many companies in Indonesia, low awareness of companies in Indonesia in CSR disclosure, the limited amount of literatures, and also the variability from the previous results obtained in similar studies. In rapid technological developments, a number of stakeholders began looking for financial information through a variety of media, including the internet. The rapid dissemination of information to create a perception of greater public transparency. Hence, the Internet Reporting is expected to be encourage of the development of media disclosure of CSR in Indonesia

 

This study uses an index derived from the checklist process the data with content analysis . The index is Corporate Social Disclosure Index (CSDI) which is a proxy of the extent of CSR disclosure issued by ASTRA. Meanwhile, the Internet Reporting measurement index derived and developed from previous studies.

 

This study uses 48 data company covering the year of  2012. Collection data was from company annual reports and website. The results showed that the index of corporate social responsibility disclosure has a positive but not significant influence on corporate governance practice, quality Internet Reporting has a positive but not significant influence on corporate governance practice. Meanwhile, interaction of Internet Reporting quality strengthen the relationship between Corporate Social Responsibility Disclosure on corporate governance practice.

Penulis : RAFRINI AMYULIANTHY, S.E, M.S.Ak , Ak, CA [PDF File] didownload : 51 x

Internet Reporting Quality As Variable That Moderate The Effect Of Corporate Social Responsibility Disclosure To Firm’s Value
Abstrak

The purpose of this study is to test internet quality reporting as a moderating variable of Corporate Social Responsibility Disclosure on firm value listed on the Indonesia Stock Exchange . The reason behind the selection of this topic are low awareness of companies in Indonesia in CSR disclosure, the limited amount of literatures, and also the variability from the previous results obtained in similar studies. In rapid technological developments, a number of stakeholders began looking for financial information through a variety of media, including the internet. The rapid dissemination of information to create a perception of greater public transparency . This action produces greater profits for investors that can help managers to maximize firm value. Hence , the Internet is expected to be encourage of the development of media disclosure of CSR in Indonesia

This study uses an index derived from the checklist process the data with content analysis . The index is Corporate Social Disclosure Index (CSDI) which is a proxy of the extent of CSR disclosure. CSDI is taking indicators issued ASTRA. Meanwhile, the internet reporting measurement index derived and developed from previous studies.

This study uses 200 data company covering the year of  2012. Collection data was from company annual reports and website. The results showed that the index of corporate social responsibility disclosure has a positive influence on the firm 's value, quality IR has a positive influence on the firm 's value as well as interaction with the Internet reporting information Corporate Social Responsibility Disclosure strengthen the positive impact of Corporate Social Responsibility Disclosure of information to the firm 's value.

Keyword: Corporate Social Responsibility; CSR ; internet reporting; firm's value, exposure.

Penulis : RAFRINI AMYULIANTHY, S.E, M.S.Ak , Ak, CA [PDF File] didownload : 29 x

Performance Test of Rhodamin B Detection Reagent in Red Sponge Cake
Abstrak
Penulis : ZUHELMI AZIZ , M.Si [PDF File] didownload : 37 x

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