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2013-05-08 08:51:40
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2013-05-08 08:51:25
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2013-05-08 08:50:53
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Publikasi Penelitian Dosen

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 : 4 x

SELF-EFFICACY MEDIATES THE RELATIONSHIP BETWEEN INDIVIDUALISM CULTURE AND AUDIT QUALITY: EVIDENCE FROM INDONESIA
Abstrak

This study investigates the effects of individualism culture on audit quality. Specifically, it examines the mediating effects of self-efficacy on the relationship between individualism culture and audit quality. Social cognitive theory is employed as a theoretical framework. Using the purposive sampling method, 69 auditors of the Indonesian Supreme Audit were selected as the sample. Structural Equation Modeling with WarpPLS Program 4.0 was used to test the hypotheses. The results of this study show that individualism culture has a significant impact on audit quality. This study also finds that self-efficacy acts as a mediator variable.

Keywords: self-efficacy, government auditor, social cognitive theory, audit quality, Indonesia

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

The Role of Business Risk and Non Debt Tax Shields to Debt to Equity Ratio on Pharmacy Listed Companies in Indonesia
Abstrak

The purpose of this study was to analyze the effect of interest earned time and business risk effect on debt to equity ratio (DER) and to determine the role of non debt tax shields (NDTSs) moderate the relationship between time interests earned and business risk on capital structure. There are 12 companies of pharmaceutical industries in Indonesia and the ones that meet the requirements are only nine pharmaceutical industries. The data are analyzed and interpreted using the analysis tool of structure equation modeling (SEM) with WarpPLS 5.0. Program is Variance or component based SEM is used to analyze hypotheses. The study concluded that time interest earned and interest earned time interaction with tax debt non shields no significant effect on DER and to variable business risk and business risk interactions with NDTSs significant effect on DER. The results of this study are NDTSs strengthen the relationship between the business risk of the DER which correspond to trade off theory, where the company made tax savings by using additional debt invested on fixed assets when the level of business risk is low and does not use additional debt when the company’s business is high risk.

Keywords: Debt to Equity Ratio, Time Interest Earned, Business Risk, Non Debt Tax Shields

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

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

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