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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

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 : 6 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 : 2 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

The Impact Of Enterpremeuer Orientation To The Performance of SME's
Abstrak
Penulis : LAILAH FUJIANTI , Dr.SE., MSi., Ak., C [PDF File] didownload : 2 x

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