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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

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 : 30 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 : 31 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 : 30 x

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 : 36 x

The Determinant on Accrual Management and Earning Volatility: A Study on Hedged and Unhedged Company in Indonesia
Abstrak
Penulis : SYAHRIL DJADDANG, Dr.SE.,M.Si.,Ak.,CA [PDF File] didownload : 33 x

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