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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


This research aimed to analyze effect of deferred tax expense, accruals and other factors that explain the deferred tax expense is better than the accrual in detecting earnings management. The object of this research are manufacturing base companies, chemical industry and various industrial manufacturing company listed in indonesia stock exchange (BEI) with the observation period between 2013 and 2015. Data in this research based on annual financial reports obtained through the site The sampling method used purposive sampling and analysis of data using multiple linear regression method. The results showed that the deferred tax expense had a negative influence, and significant earnings management with the goal of profit decline while the accrual have effect positive and significant impact on the company in earnings management in order to increase profits. The deferred tax expense is better than the accrual in detecting earnings management.

Penulis : INDAH MASRI, S.E., M.S.Ak [PDF File] didownload : 48 x

Financial Leverage, Risiko Sistematis, Size, Likuiditas, dan Return on Investment pada Emiten LQ45 di Bursa Efek Indonesia

The aims of these research is  to examine the extent which the variables are identified (size, liquidity, and return on investment) influence the sensitivity of the relationship between financial leverage with systematic risk (beta) using data pool balance panel. This study used a sample LQ45 companies selected by certain criteria. Data taken from information the annual financial statements and annual reports LQ45 2010 to 2013 with a total of 92 firm-year observations. Data were tested using quantitative descriptive analysis techniques and regression analysis of the data pool balance panel. Through the test model 1, the result that size a significant positive effect on the level of 5%. The results are consistent with research conducted by Beaver, Kettler, and Scholes (1970). While testing the model 2 showed significant positive results at the level of 1% for financial leverage and liquidity variable. Testing model 3 shows that the leverage significant positive effect on the level of 1%. When tested together in the fourth model, the significant variable is the incremental variable on moderation financial leverage with liquidity, and moderation financial leverage with ROI. Results of model 4 explains that the liquidity and investment levels can affect the level of risk. the higher the level of investment, it will weaken the effect of financial leverage on a systematic risk, due to the higher level of investment led to financial leverage will be decreased so that the inherent systematic risk will also be reduced.

Penulis : INDAH MASRI, S.E., M.S.Ak [PDF File] didownload : 27 x

The Application of Six Sigma in Process Control of Raw Water Quality on Pharmaceutical Industry at Indonesia

Quality is one of the important keys in the pharmaceutical industry in order to face and win the competition. Instability in the water treatment process causes the water quality does not comply with quality standards. This study aimed to evaluate the water treatment process in the pharmaceutical industry, to investigate the cause of the case out of specification (OOS) and propose improvements through application of six sigma method. The object of this research done on some parameters of water generated in the water treatment process, such as pH, conductivity and total plate count. Stages of procedures performed in this study included analysis of data normality, control chart analysis and determine the process capability. Minitab software also used to assist in the calculation and analysis. The results showed the improvement process provide a significant change with the increase in the average an index of Capability Process around 1.07 and decrease the possibility of producing a defective system of about 712 ppm. Furthermore, the study also indicates an increase in the sigma level from 2.30 into 4.69.

Keywords: Quality, WTP, Six Sigma, DMAIC, Pharmaceutical industry 

Penulis : DINO RIMANTHO, ST.MT [PDF File] didownload : 44 x

The Current Status of E-waste Management Practices in DKI Jakarta

Electrical and electronic equipment (EEE) continues to grow exponentially in the recent decades. The sale of electrical devices and electronic (EEE) has increased globally over the last decade. Consequently, the lifespan of these products becomes shorter. Initial investigation of the rate of generation and type of electrical and electronic products in the community of DKI Jakarta is the main objective of this research. Furthermore, the questionnaire was adopted and modified from UNEP were used in this study as a tool to collect data and information. Additionally, the questionnaires were distributed randomly in approximately 400 respondents in five areas in Jakarta. The results inform that generally population in Jakarta have electronic devices such as fans, phones, televisions, refrigerators, irons and air conditioning. The research also indicated that the total generation of ewaste around 6208.141 kg / year, which everyone will generate e-waste approximately 5,173 kg / year. Furthermore, this study also estimates that generate e-waste in DKI Jakarta in 2025 was approximately 124,568,613.3 kg. In addition, the majority of respondents does not dispose of used electronic equipment, however, given or sold to second-hand shops. Thus, e-waste is very hard to find in landfills. Recommendations from this study needed for increased collaboration among stakeholders facilitated by the government in relation to the management of e-waste Keywords: Electrical equipment, Electronic equipment, E-waste, DKI Jakarta, Management, 

Penulis : DINO RIMANTHO, ST.MT [PDF File] didownload : 26 x

Tax avoidance behaviour towards the cost of debt

The aim of the research is to analyse tax avoidance behaviour to cost of debt (COD) moderated by tax rate changes and family ownership structure. The research used the sample manufacturing firms in Indonesia Stock Exchange for the period 2008–2010. The study finds that tax avoidance has positive influence on COD. Tax avoidance creates a risk thereby increasing the COD. In the period before tax rate reduction, the influence of tax avoidance on COD is smaller compared with the period after tax reduction; this indicates the presence of earning management conducted by the company before tax rate reduction. Family ownership structure causes greater influence over tax avoidance on COD; this shows that family ownership increases tax aggressive behaviour. The results of this research are contrary with the research conducted by Lim (2011), which shows negative relationship between tax avoidance and the COD.

Penulis : INDAH MASRI, S.E., M.S.Ak [PDF File] didownload : 26 x

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