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2013-05-08 08:51:40
Untag Telah Luluskan 35.000 Sarjana
2013-05-08 08:51:25
FKIP Untirta Gelar Gebyar Hardiknas 2013
2013-05-08 08:50:53
Hasil penelitian wajib disertai sosialisasi

Publikasi Penelitian Dosen

DETERMINANTS ANALYSIS OF TURNAROUND: EMPIRICAL STUDY ON MANUFACTURING COMPANY REGISTERED IN INDONESIA STOCK EXCHANGE
Abstrak

This study examines the corporate turnaround which occurred in the company experiencing financial distress listing on the stock exchanges of Indonesia from 2010 to 2015. The purpose of this study is to prove the influence of company size, free assets, expenses retrenchment to corporarte turnaround. Company size, free assets, and expenses retrenchment moderated by CEO turnover. While Company Size, free assets and expenses retrenchment moderated by independent audit committee. The sample used in this study is 21 companies after going through the sampling process purposive sampling. The research method in this research is using logistic regression and moderated regreression analisys (MRA). The result shows the size of the company and free assets significant positive effect on the turnaround. Expenses retrenchment does not affect the turnaround process. CEO Turnover does not have a significant influence on the process of turnaround.

Independent Audit Committee only affect or reinforce the results for the size of the company and free asset in conducting corporate turnaround, while at the expense retrenchment does not have a significant influence.

Keyword : corporate turnaround, logistic regression, moderated regression analysis

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

The Role of Self Efficacy of The Professionalism of Accountants, Auditors Individual Cultural Relations With Government Quality Investigative Audit (Study on Auditor BPK Government In Jakarta)
Abstrak

This study aims to determine the effect of culture on the quality of the individual auditor in the auditor BPK investigative audit, verify the role of self- efficacy perofesionalisme accountants and auditors to analyze the individual culture has an influence on the quality of the BPK investigative audit. To achieve these objectives the researchers used several approaches or theories. The approach used is the stakeholder theory, the theory of efficacy and Social Cognitive theory, cultural individual auditors and audit quality investigative. The method used in this study with a random sample populations BPK auditor in Jakarta as many as 288 auditors and investigative auditors sample as much 69 BPK auditor. The sampling method in this study using snowball sampling method. Analysis of data using analysis tools Structural Equation Modeling with WarpPLS Program 4.0. Variance or component is based Structural Equation Modeling was used to test the hypothesis. The results of this study describes the role of self-efficacy on cultural relations individual auditor positive and significant impact on the quality of investigative audit, which means that individual cultures auditor diverse applied in the CPC to further improve the quality of an audit investigation, because the culture of the individual auditor based on local wisdom of each region and self eficacy as mediator on audit quality and inclusive adhesive soul potential (independence, competence, and practice investigative audit process knowledge) government auditor excel in Indonesia. 

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

The Determinant on Accrual Management and Earning Volatility: A Study on Hedged and Unhedged Company in Indonesia
Abstrak

The objective of this research is to evaluate the different between corporate governance toward accrual management and earning volatility between company hedged and unhedged in Indonesian Stock Exchange. This research used secondary data of annual report and accrual management in 2010-2014. The data collection used documentation method. The hypotheses test used Structural Evaluation Method (SEM) with WarpsPLS 4.0 program. The test result indicates ownership management model and independent audit committee as a monitoring and supporting factor of the companies to lower volatility earning in the hedged company and management ownership in companies unhedgeds company. There is a difference of financial value as a trading on hegder and unhedgeds company and speculation to lower volatility earnings.

Penulis : SYAHRIL DJADDANG, Dr.SE.,M.Si.,Ak.,CA [PDF File] didownload : 1 x

Pengaruh Profesionalisme Terhadap Komitmen Organisasi dan Kepuasan Kerja Terhadap Kinerja Akuntan Pendidik
Abstrak
Penulis : LAILAH FUJIANTI , Dr.SE., MSi., Ak., C [PDF File] didownload : 2 x

Relegiousity And Biografical Characteristic
Abstrak
Penulis : LAILAH FUJIANTI , Dr.SE., MSi., Ak., C [PDF File] didownload : 2 x

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