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

KARAKTERISTIK PERUSAHAAN DAN REPUTASI AUDITOR TERHADAP PRAKTIK PERATAAN LABA (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Abstrak

The aim of this research is to identify factors influencing income smoothing. Income smoothing practice is a manipulation of earnings toward a predetermined target. The target may be set by the management, requested by the analysts, or expected by a particular group of stakeholders. The factors being examined were size of the   company, company’s leverage ratios, company’s profitability ratios, and auditor reputation. Index Eckel is used to determine the income smoothing practices. The sample of 27 mining companies listed on Indonesian Stock Exchange, during a period between 2012-2015. The hypothesis were tested using binary logistic regression. The result of this research showed that some of the listed mining companies on Indonesian Stock Exchange committed income smoothing practices. Binary logistic regression showed that both of the size of the company and company’s leverage ratios affected income smoothing, while the company’s profitability ratios and auditor reputation did not affect the income smoothing.

 

Keywords:  Size of the company, company’s leverage ratios, company’s profitability ratiosauditor reputation, income smoothing

Penulis : RAFRINI AMYULIANTHY, S.E, M.S.Ak , Ak, CA [PDF File] didownload : 9 x

CHARACTERISTICS AND POLITICAL CONNECTION TO LOCAL GOVERNMENT PERFORMANCE
Abstrak

The purpose of this research is to find empirical evidence about local government’s characteristic  and political connection to local government performance. Local government’s characteristic which were: local government age; local government wealth, dependence level of local government and regional  expenditure. Political connection measured by longer the head of local government holds & running the office. Local government performance measured by HDI (Human Development Index) score accessed from Indonesian Central Bureau of Statistics (BPS). The population from this research is the entire local government government in Indonesia on 2016. Total sample of this research is 80 municipal local government (kotamadya) using purposive sampling and using cross section regression analysis. The results of this research is shows that from characteristic, local government wealth and dependence level of local government has positive significant to local performance, while political connection also has positive significant to local performance. Meanwhile, local government age and regional expenditure has no significant effect to local government performance.

Keywords: capital expenditure; human development index; general allocation fund; regional original revenue

Penulis : RAFRINI AMYULIANTHY, S.E, M.S.Ak , Ak, CA [PDF File] didownload : 90 x

Tinjauan Kualitas Fisik Fasilitas Pejalan Kaki Dan Pengguna Angkutan Umum Di Jakarta
Abstrak

Ketersediaan prasarana dan sarana aksesibilitas bagi pejalan kaki dan pengguna angkutan umum merupakan dua faktor yang sangat erat hubungannya. Pengguna angkutan umum sangat membutuhkan jalur pedestrian yang aman dan nyaman guna mencapai public transport. Fasilitas public transport yang baik mempermudah gerakan manusia dari satu tempat ke tempat lainnya.

Penulis : AGUS SURYA SADANA W , M.T. [PDF File] didownload : 18 x

Visual Image Of Physical Traditional Elements As An Identity Of Local Architecture In Penglipuran Village Bali
Abstrak

Agus S. Sadana., Ashri Prawesthi D., and Cynthia Puspitasari

Abstract:

Penglipuran Village, Bali has traditional physical elements with uniqueness form
that are easily perceived and recognized by visitors' minds. This research combines descriptive
analysis, graphical analysis and quantitative analysis methods to describe cognitive map
recognized by observers' minds. Referring to the cognitive map, it was found that the region
elements such as landmarks, paths, nodes, edges, and districts are recognized by observers with
different levels of appreciation. At the study site, the path and district are the most powerful
elements to remember. The landmarks and nodes can be remembered by half of the observers,
and the edges as the village center boundary are recognized by half of observers. Nodes
forming by the places where people stop are scattered along the main corridor with a unique
gradation pattern. Based on some conditions, it can be said that those objects representing the
elements have a gradation degree in the role of protecting the architectural identity of
Penglipuran Village.

Penulis : AGUS SURYA SADANA W , M.T. [PDF File] didownload : 7 x

Religiousity and Biografical Characteristics Influence on Profession Commitment and Performance of Accountant Educator
Abstrak

Accountant educator is a profession of accountant that is acknowledged by the Indonesian Accountant Association (IAI) that is marked by the compartment of accountant educator. Most of the studies related to behaviour accountancy have more concern on the public accountant and internal accountant, while the study on accountant educator is still limited. Since the quality of the prospective public and internal accountants is determined by the quality of accountant educator, the study on factors that influence the performance of accountant educator is very relevant. Profession of an educator is a noble profession that has a devoted value and there are some arguments on the previous studies about the religious and biographical characteristics influences on the profession and performance commitment. Therefore, the study is held to analyze the factors that influence the performance of the accountant educator regarding to the religious biographical characteristics. The study sample is 143 accountant educators in 15 private universities in Jabodetabek area that is determined by purposive sampling. Partial Leasy Quared is used for data analysis since the data is in nominal and ordinal scale. The study result of the religious, education and experience influences the profession commitment while the gender and rank have no direct influence on profession commitment of accountant educator but they indirectly influence profession commitment. Education, experience and profession commitment influence the performance of the accountant educator directly and indirectly, while the gender does not.

Keywords: Religion, biographical characteristics, profession commitment and performance

Penulis : DEWI TRIRAHAYU , M.M. [PDF File] didownload : 11 x

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