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2013-05-08 08:51:40
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FKIP Untirta Gelar Gebyar Hardiknas 2013
2013-05-08 08:50:53
Hasil penelitian wajib disertai sosialisasi

Publikasi Penelitian Dosen

Kekuatan Monitoring Internal dan Eksternal Biaya Keagenan Seta Dampaknya Terhadap Kebijakan Deviden
Abstrak
Penulis : LAILAH FUJIANTI , Dr.SE., MSi., Ak., C [PDF File] didownload : 2 x

How Acculturation Audit Quality Measures To Improve The Quality of Audit?
Abstrak

This study investigates the impact of audit actions characteristics proxied by auditor’s competence, independence and professionalism on audit quality mediated by acculturation as part of audit planning. Stakeholder theory as theoretical basis of this study argued that as company growing larger, it would need to demonstrate accountability and responsibility to broader scope which was not limited only to the shareholders. Therefore, management and stakeholders should develop an integrated relationship and this requires auditable financial information.

The unit of analysis in this study is the auditor who actively works in audit firm located in South Jakarta. Samples were taken from 50 auditors of five audit firms in South Jakarta, accounted for 10 auditors of each audit firm. Hypotheses were tested using an analytical tool Structural Equation Modeling SEM-PLS with WarpPLS program 4.0, a variance or component-based structure equation modeling.

The results of this study show that acculturation audit planning played as full mediation in the relationship between competence action and audit quality (H2b), since direct relationship of those two variables were not significant. Furthermore, acculturation audit planning was partially mediated the effect of professionalism action toward audit quality (H6b), although it failed to find mediating role in the relationship between independence action and audit quality (H5b). Acculturation audit planning has positive effect on audit quality (H4).

The finding indicates that acculturation plays important role in increasing audit quality and auditor should conductthe audit planning acculturati on measures to improve the competence and professionalism in public accounting measures in Indonesia and particularly in South Jakarta. The implications of this researc has a means of improving the quality ofthem selves aspractitioners of a risk-based audit oft he financial statements under the ISA, asthought being given to improving the quality ofthe practice of attestation and non-attest services in public accountingandasa means for themanagement ofthe companyin setting company policyrelating to the assignment of the independent auditors.

Keywords: Acculturation, Competence, Independence, Professionalism, Audit Quality

Penulis : SYAHRIL DJADDANG, Dr.SE.,M.Si.,Ak.,CA [PDF File] didownload : 2 x

Monetary Transmission Mechanism between Devetoped and Developing countries case study: rnflation Targeting countries
Abstrak

This paper observed mechanism transmission in deveroping and deveroped

countries' For sample, inflation targeting countries are used in this moclel. As result,

there is significant difierence in deposit rate, lending rate and inflation rate in both

country classifications. Meanwhile, to analyze monetary transmission mechanism,

this paper use consumption and investment function. The conciusion is there is no significant influence from deposit rate in consumption function in developing

countries. while for investment function, both have significant influence.

Penulis : SYAHRIL DJADDANG, Dr.SE.,M.Si.,Ak.,CA [PDF File] didownload : 2 x

Using CAMEL To Predict Management Behavior In Indonesia’s Sharia Bank
Abstrak

Abstract : All of the sharia Bank in Indonesia should met the CAMEL criteria that have been used by Central Bank in Indonesia. CAMEL itself stands for Capital, Asset, Management, Earning and Liquidity. The purpose of this research is to see whether CAMEL able to predict management behavior in sharia bank in Indonesia. The model itself is based on Grange Causality which is introduced by Berger & DeYoung (1997) and then later used by Reddy (2011) to observe banking management behaviour in India. Based on the research, we found that sharia bank in Indonesia experienced a bad management hypothesis.

Keywords : CAMEL, Sharia Bank, management behavior, Granger Causality

Penulis : SYAHRIL DJADDANG, Dr.SE.,M.Si.,Ak.,CA [PDF File] didownload : 2 x

The Relationship between Self-Efficacy towards Audit Quality with Individualism Culture As Mediates: Evidence from Indonesia
Abstrak

ABSTRACT: This study investigates the effects of individualism culture on audit quality with self-efficacy as mediates. Specifically, it examines the mediating effects of self-efficacy on the relationship between individualism culture to audit quality. Social cognitive theory is employed as a theoretical framework. Using the purposive sampling method, 101 auditors of individualism culture, self-efficacy Indonesian the Supreme Audit were selected as the sample. The results of

this study show that self-efficacy has a significant impact on audit quality. This study also finds that individualism culture acts as a mediator variable. This study is for the Supreme Audit Agency, the Inspectorate, Directorate General of Taxes, government internal auditors and independent auditors and academics in the field of accounting education.

Key words: The Supreme Audit Agency, Social cognitive theory, Individualism culture acts as a mediator to Audit quality in Indonesia.

Penulis : SYAHRIL DJADDANG, Dr.SE.,M.Si.,Ak.,CA [PDF File] didownload : 2 x

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