Dosen Website
Universitas Pancasila
Valid XHTML 1.0 Transitional Valid CSS!

Selamat Datang di Website Dosen

Website ini diperuntukkan untuk informasi Dosen di Universitas Pancasila. Bagi dosen yang belum tercantum dapat menghubungi PULAHTA Rektorat

Berita Dari Kami

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

Harmony In Diversity: A Portray of Ethnicity in West Kalimantan
Abstrak
Penulis : RIRIT YUNIAR, Dr., S.Sos., M.Hum. [PDF File] didownload : 2 x

Pilpres dan Jurnalistik Hitam Putih
Abstrak
Penulis : RIRIT YUNIAR, Dr., S.Sos., M.Hum. [PDF File] didownload : 2 x

The Role of Legal Compliance and Good Corporate Governance on Reducing Audit Delay on Publicly Listed Companies in Indonesia
Abstrak

Audit Report Lag (ARL) the completion of the audit that the length of time is measured from the date of closing of the financial year until the issuance of the audit report signed by the auditor. Benefits of the financial statements will be reduced if the report is not available on time. This study examines the Good Corporate Governance (GCG) mecanism and eksternal auditor that affect ARL including the board of ditectors, independent board of ditectors, audit committee and the external auditors and regulatory pressures. This study sampled kompas 100 companies in Indonesia Stock Exchange, with a sample of 94. This study was measured by using a Moderated regression analysis. These results indicate that Partially, the board of directors, independent board of directors have a significant effect on ARL before and after uses moderating variabel legal pressure, and the audit committe, external auditors have not a significant effect on ARL. Regulatory pressures plays a role as a moderator variable in the relationship the ARL with the GCG. Keywords: audit report lag, audit committee, board of directors, external auditor

Penulis : LAILAH FUJIANTI , Dr.SE., MSi., Ak., C [PDF File] didownload : 3 x

Perbedaan Kemampuan Deteksi Kecurangan Laporan Keuangan antara Auditor Pria dan Wanita Berdasarkan Pengalaman Audit
Abstrak

The purpose of this study is to investigate the impact of the experience of male auditors and female auditors on their ability to detect fraud, and to further explore the differences in the ability of male and female auditors who are experienced in detecting fraud. The sample of this study was 78 auditors consisting of 47 men and 31 women. Purposive sampling is used to determine the number of research samples. The location of the auditor's office in the DKI Jakarta Region as a consideration in purposive sampling in determining the number of samples. Data analysis method used is Partial Least Square based on variance with multigroub test. The results revealed the experience of male and female auditors had an impact on the ability to detect fraudulent financial statement presentation. Male and female auditors with similar experience are able to detect fraudulent financial statement presentation. The practical implications of this study are expected to be useful as an input in improving the ability of auditors to detect fraud, as well as a basis for policy makers for authorities to consider the need for experience in improving the ability of auditors to detect fraud. The originality of this study is that the ability of experience in improving fraud detection has been studied in many previous studies, but has not classified research samples by gender and has not distinguished the ability of male and female auditors who are experienced in fraud detection. 

Penulis : LAILAH FUJIANTI , Dr.SE., MSi., Ak., C [PDF File] didownload : 3 x

The Role of Legal Complience and Good Governance on Reducing Audit Delay on Publicly Listed Companies in Indonesia
Abstrak
Penulis : LAILAH FUJIANTI , Dr.SE., MSi., Ak., C [PDF File] didownload : 3 x

<< Prev 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 Next >>