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2013-05-08 08:51:40
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2013-05-08 08:50:53
Hasil penelitian wajib disertai sosialisasi

Publikasi Penelitian Dosen

The Role of corporate governance in the relationship of family company with real earnings management
Abstrak
The purpose of this research was to determine the effect of family ownership on real earnings management with corporate governance as a moderation variable in this relationship. This research is also looking at the role of accrual earnings management as a substitute in the relationship accrual earnings management with real earnings management in a family company. This study uses data 61 manufacturing companies on the Indonesia Stock Exchange in the period 2010 to 2013. The research results according to which hypothesized that family firms tend to negatively affect with real earnings management. The role of corporate governance as strengthening internal oversight negative effect on family companies with real earnings management. The results also proved the existence of a relationship of substitution for family firms tend to be doing accrual earnings management than real earnings management. This is because on the one hand the motivation of control as a strong incentive to do accrual earnings management in the family company, while on the other hand, the family companies tend to dislike real earnings management for their negative performance impact.
Penulis : INDAH MASRI, S.E., M.S.Ak [PDF File] didownload : 1 x

Accounting Flexibility, Real Earnings Management, and Audit Quality: Evidence From Indonesian Listed Firms
Abstrak

The aim of the research is to examine the effect of accounting flexibility, which is the limitation of the company to manage as a substitution relationship of Accrual Earnings Management (AEM) to Real Earning Management (REM). The research also explores the role of quality audits as moderation effect on the relationship of accounting flexibility and real earnings management in public company listed on the Indonesia Stock Exchange during period 2010 to 2013, with the observation of 213 companies, 852 firm-year. Results of the study showed that the accounting flexibility negatively affects to real earnings management, that is with the lower accounting flexibility, the company tends to shift to real earnings management, this confirms the existence of a substitution relationship for accounting flexibility between Accrual Earnings Management (AEM) to Real Earnings Management (REM). When moderated by the audit quality the result show reinforces negative relationship accounting flexibility with real earning management, because the higher the quality of the audit company will be limited to discretionary accrual accounting, causing the lower accounting flexibility.

Penulis : INDAH MASRI, S.E., M.S.Ak [PDF File] didownload : 1 x

PENGARUH UKURAN KAP, UKURAN PERUSAHAAN DAN MANAJEMEN LABA TERHADAP INTEGRITAS LAPORAN KEUANGAN
Abstrak

This study aims to analyze the effect of KAP size, firm size and earnings

management on the integrity of financial statements. The integrity of financial statements is

the extent to which the financial statements presented indicate true and honest information.

This study was taken because there are still contradictions from previous studies. This study

uses secondary data. The population in this study is the consumer goods industry companies

listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by

purposive sampling method, there are 13 samples from the total population of 40. The method

used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis

results show that firm size negatively significant to the integrity of financial statements. While

the size of KAP and earnings management have no significant effect on the integrity of

financial statements.

Keywords : Financial Statement Integrity, Company Size, Company Size and Earnings

Managemen

Penulis : RAFRINI AMYULIANTHY, S.E, M.S.Ak , Ak, CA [PDF File] didownload : 8 x

Architectonics : Design of the NuArt Museum in Bandung
Abstrak

The research is focused on the post-modern NuArt Museum in Bandung of I. Nyoman Nuarta, who is known as a sculptor-creator. Nuarta has shifted his approach to sculpture from the mainstream paradigm of classical museum design to architectonics, museum design, and land art. According to the master plan, the NuArt Museum and Sculpture Park is a space composed for Nuarta’s artistic community, which includes an outdoor sculpture park; gallery, studio and workshop; visitors’ spaces; and living facilities for the creation, production and display of his masterpieces such as the New Garuda Wisnu Kencana project. To understand the aims, objectives, and issues surrounding the NuArt Museum requires a multi-faceted method, which is achieved in various ways; first, by elaborating on the typology of famous museums in the world; second, by exploring architectural theory; and third, by in-depth communications with the artist himself to reveal his artistic passion, desire, and intervention. By referring to grounded theory research within a qualitative research method for the analysis of the NuArt Museum in Bandung, the design process was revealed as architectonics, museum design, and as a land art project that adopted an architecture-sculpture approach. The architectonics are purely interpreted as the artists’ collective desire to show off their post-modern artistic spirit (zeitgeist) by performing anti-deterministic, self-sustaining, and/or multivalent actions towards a new architecture, thus provoking new interpretations of Nuarta’s creativity in architecture in an emotive and cognitive way.

 

Keywords: Garuda Wisnu Kencana Sculpture, Mentalité-artistry, NuArt Museum, Outdoor

 

Penulis : YUKE ARDHIATI, Dr, Ir, MT [PDF File] didownload : 5 x

DETERMINANTS DARI EARNING MANAGEMENT DALAM PERSPEKTIF INFORMASI KEUANGAN DAN INFORMASI NON KEUANGAN (Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015)
Abstrak

The purpose of this study is to analyze the Earning Management to the Financial Information and Non Financial Information on companies listed in Indonesia Stock Exchange in 2015. This study uses secondary data, the data used in the form of financial statements of companies listed on stock exchanges in Indonesia. This research method using purposive sampling method. Total all companies that the research samples are 143 companies with a year study period, thus obtained 33 samples after exclude the outliers. The study used linier regression analysis. The test results indicate that Firm Size, Growth, Leverage, and Board Composition of Independent Commissioners has significant influence on Earning Management, and Public Accounting Firm Size and Audit Opinion doesn’t has significant influence.

Keywords : Earning Management, Financial Information, Non Financial Information, Discretionary Accruals, Multiple Regression.

Penulis : RAFRINI AMYULIANTHY, S.E, M.S.Ak , Ak, CA [PDF File] didownload : 4 x

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