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2013-05-08 08:51:40
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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 Intellectual Capital to Economic Value Added (Empirical Study on Manufacturing Companies of Consumption Goods Sector)
Abstrak

The purpose of this study to analyze the influence of Intellectual Capital to Economic Value Added. The samples are 90 manufacture companies as the item of observations that were taken from annual reports listed of Indonesian Stock Exchange in 2011-2015. The model that used to measure intellectual capital was using Modified Value Added Intellectual Coefficient (M-VAIC). M-VAIC component consist of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) and Relational Capital Efficiency (RCE). This research is quantitative research and using panel data regression on balanced data of fixed effect for data analysis. The results showed that Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) has no positive impact on Economy Value Added (EVA) but in this research has a positive impact on the Capital Employed Efficiency (CEE) and Relational Capital Efficiency (RCE) to Economic Value Added (EVA).

Penulis : INDAH MASRI, S.E., M.S.Ak [PDF File] didownload : 29 x

The Role of Business Strategies on Relation Intellectual Capital Element and Corporate Performance
Abstrak

The aim of the research is examine the effect of intellectual capital elements on the financial performance of companies with business strategy as moderation. Using data publicly traded company listed on the Indonesia Stock Exchange in the period 2010 to 2013. Testing is done to see the direct influence of the elements of intellectual capital with the company's financial performance. The results showed that of the three elements of intellectual capital that is used in this study (human capital, process capital, customer capital), finds that process capital positive and significant effect on the rate of 5% can improve financial performance of companies. The results support the research conducted by Wang and Chang (2005). Moderation intellectual capital elements with its business strategy shows that process capital is more appropriate in the innovation strategy rather than cost efficiency strategy, because in process capital attached to the innovation and creativity. On the human capital, moderation with an innovation strategy and cost efficiency strategy showed a significant result negative. Explains that the innovation strategy and cost efficiency strategy is not appropriate in human capital, because it weakens positive relationship human capital with the company's financial performance. For moderation customer capital with its business strategy both innovation and cost-efficiency strategy showed no significant results. It is clear that the selection of the company's strategy does not affect the customer capital. The results of this study also confirms some earlier studies on the effect of customer capital on the company's performance is inconsistent.

Penulis : INDAH MASRI, S.E., M.S.Ak [PDF File] didownload : 28 x

The Role of corporate governance in the relationship of family company with real earnings management
Abstrak
The purpose of this research was to determine the effect of family ownership on real earnings management with corporate governance as a moderation variable in this relationship. This research is also looking at the role of accrual earnings management as a substitute in the relationship accrual earnings management with real earnings management in a family company. This study uses data 61 manufacturing companies on the Indonesia Stock Exchange in the period 2010 to 2013. The research results according to which hypothesized that family firms tend to negatively affect with real earnings management. The role of corporate governance as strengthening internal oversight negative effect on family companies with real earnings management. The results also proved the existence of a relationship of substitution for family firms tend to be doing accrual earnings management than real earnings management. This is because on the one hand the motivation of control as a strong incentive to do accrual earnings management in the family company, while on the other hand, the family companies tend to dislike real earnings management for their negative performance impact.
Penulis : INDAH MASRI, S.E., M.S.Ak [PDF File] didownload : 28 x

Accounting Flexibility, Real Earnings Management, and Audit Quality: Evidence From Indonesian Listed Firms
Abstrak

The aim of the research is to examine the effect of accounting flexibility, which is the limitation of the company to manage as a substitution relationship of Accrual Earnings Management (AEM) to Real Earning Management (REM). The research also explores the role of quality audits as moderation effect on the relationship of accounting flexibility and real earnings management in public company listed on the Indonesia Stock Exchange during period 2010 to 2013, with the observation of 213 companies, 852 firm-year. Results of the study showed that the accounting flexibility negatively affects to real earnings management, that is with the lower accounting flexibility, the company tends to shift to real earnings management, this confirms the existence of a substitution relationship for accounting flexibility between Accrual Earnings Management (AEM) to Real Earnings Management (REM). When moderated by the audit quality the result show reinforces negative relationship accounting flexibility with real earning management, because the higher the quality of the audit company will be limited to discretionary accrual accounting, causing the lower accounting flexibility.

Penulis : INDAH MASRI, S.E., M.S.Ak [PDF File] didownload : 29 x

PENGARUH UKURAN KAP, UKURAN PERUSAHAAN DAN MANAJEMEN LABA TERHADAP INTEGRITAS LAPORAN KEUANGAN
Abstrak

This study aims to analyze the effect of KAP size, firm size and earnings

management on the integrity of financial statements. The integrity of financial statements is

the extent to which the financial statements presented indicate true and honest information.

This study was taken because there are still contradictions from previous studies. This study

uses secondary data. The population in this study is the consumer goods industry companies

listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by

purposive sampling method, there are 13 samples from the total population of 40. The method

used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis

results show that firm size negatively significant to the integrity of financial statements. While

the size of KAP and earnings management have no significant effect on the integrity of

financial statements.

Keywords : Financial Statement Integrity, Company Size, Company Size and Earnings

Managemen

Penulis : RAFRINI AMYULIANTHY, S.E, M.S.Ak , Ak, CA [PDF File] didownload : 36 x

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