161 research outputs found

    Implementasi Pendekatan Direktif, Non Direktif Dan Kolaboratif Dalam Supervisi Pendidikan Islam (Studi Kasus Di Man Trenggalek)

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    Supervisors always improve their competence through either self-taught or continue studies S-2 or S-3 to be more professional in carrying out their duties as superintendent of education, namely from control to help teacher or school's Headmaster. Supervisors in terms of supervision of the teachers need to understand the teachers prototype so that it can carry out supervision with the approach of the directive, non-directive and collaborative.Supervisors must have a strong personality in performing their duties so that teachers and principals respect him

    Pengaruh Audit Tenure, Spesialisasi Kantor Akuntan Publik Dan Ukuran Perusahaan Terhadap Terhadap Kualitas Audit

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    This study aims to analyze and provide empirical evidence of the influence of audit tenure, specialization of audit firm, firm size to audit quality. Audit quality is measured by earnings surprise benchmark. This approach was adopted by Rossieta and Wibowo from one of Carey and Simnett audit quality analysis models. Hypothesis (1) Audit tenure positively affect to the audit quality, (2) Specialization of audit firm positively affect to the audit quality, (3) Firm Size positively affect to the audit quality.The research used 273 manufacturing companies listed on Bursa Efek Indonesia (BEI) from 2010 – 2012.Determination of the sample using purposive sampling method. Data from this study were obtained from financial statements of manufacturing firms drawn from the Indonesia Stock Exchange and Indonesian Capital Market Directory. To analyze the effect of independent variable on the dependent variable, data were analyzed by logistic regression analysis.The result shows that audit tenure and industry specialization of audit firm have positive and significant effect to the audit quality, and firm size doesn\u27t has significant effect to the audit quality

    Pengaruh Auditor-client Social Mismatch Dan Tipe Supervisor Terhadap Kualitas Audit

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    This research aims to provide empirical evidence of the behavior of audit staff that reflects the quality ofaudit performed. This research predicts that audit quality is determined by social mismatch between auditor staffand client. This research also examines the effect of supervisor type on audit quality according to McGregor’stheory. This research is carried out using 2x2 between subject experimental designs. The subjects are studentsin Accounting Department of state university in Central Java.The result indicates that social mismatch between auditor staff and client is able to decrease probabilityto collect audit evidence. However, type of supervisor is not found to be significant determinant of probabilityto collect audit evidence. This research implies the need to intensify training in accounting firm to overcomemismatch between auditor staff and client

    Pengaruh Arus Kas Bebas, Kualitas Audit, Keberadaan Eksekutif Wanita, dan Diversifikasi USAha terhadap Manajemen Laba

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    This study aims to examine factors affecting earnings management practices such as the effect of free cash flow, audit quality, female executive presence, business diversification. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) period 2012-2015. The sampling method used in this research is purposive sampling and samples obtained as many as 387 samples. This study uses multiple regression analysis for hypothesis testing. The results of this study show that the variable of surplus-free cash flow and business diversification had a significant positive effect on earnings management which is measured using discretionary accrual while audit quality variable has significant positive influence and the female executive existence variable has positive non-significant influence to earnings management

    Faktor-faktor yang Mempengaruhi Ketepatwaktuan Pelaporan Keuangan Tahunan Perusahaan (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar pada Bursa Efek Indonesia Tahun 2012-2013)

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    The aims of this research to test the company\u27s annual financial reporting timeliness influenced by the effectiveness of the audit committee, the age of the company, Debt to Equity Ratio (DER), profitability and solvency. Annual financial reporting timeliness is measured using a dummy variable, the effectiveness of the audit committee effectiveness is measured using an index developed by Ika and Ghazali (2009), the age of the company is measured by how long the company is listed in the Indonesia Stock Exchange, DER proxied by Total Debt divided by Total Equity owned company, profitability is proxied by the ROA, while solvency is proxied by TDTA (Total Debt to Total Assets).The sample was 624 non-financial companies listed on the Stock Exchange during 2012-2013, which obtained by purposive sampling method. To examine the relationship variables of this research, used logistic regression analysis.The results showed that the effectiveness of the audit committee and profitability have a significant positive effect on the company\u27s annual financial reporting timeliness. As for the age of the company, DER, and solvency show that these variables did not significantly influence the company\u27s annual financial reporting timeliness

    Faktor-faktor yang Berpengaruh terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bei

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    This study aims to analyzed the factors that influence CSR disclosure in annual reports companies listed in Indonesia Stock Exchange ( IDX ) . CSR is the practices of the company to meet the expectations of the public , thus creating public legitimacy for the existence of the company . The examined factors are profitability , board size , public ownership , firm size , leverage , and growth of the company as an independent variable while CSR disclosure as the dependent variable . The data used in this study are secondary data and selection of samples using purposive sampling method . The method used to measure CSR disclosure is the content analysis . The measurement method of content analysis is done by providing a checklist on the items of the financial statements of CSR in the company\u27s annual report. Sample consisted of 223 companies that listed in Indonesia Stock Exchange ( BEI ) in the period 2009-2012 . Model analysis for this study using multiple linear regression analysis . Based on the analysis results of the study showed that the only variable board size , firm size, leverage significantly affect the disclosure of CSR , while the variable profitability , public ownership , the growth of the company does not have a significant influence on the disclosure of CSR companies listed on the Stock Exchange

    Pengaruh Kompensasi, Kepemilikan Manajerial, Diversifikasi Perusahaan dan Ukuran Kap terhadap Manajemen Laba

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    This study aims to analyze the effect of compensation, managerial ownerships, corporate diversification, and auditor size to earnings management. Earnings management is measured using the discretionary accruals. Independent variables used in this study is compensated board of commissioners and board of directors, managerial ownerships, corporate diversification, and auditor size while the dependent variable is earnings management. Several previous studies have shown varying results. To obtain valid results, the testing performed on each variable based on the hypothesis constructed. The study population was 114 manufacturing companies listed in Indonesia Stock Exchange. The samples used were selected by purposive sampling method. After reduction with several criteria, 38 companies are identified as samples. Observation period is 2011-2013 years, so the number of samples used is 114 samples. Hypothesis testing is performed by using the Regression Analysis The result of this study showed that managerial ownerships and corporate diversification has significant effect on earnings management, while compensation and auditor size has no significant on earnings management

    Analisis Faktor-faktor yang Berpengaruh terhadap Audit Report Lag (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)

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    The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the companies listed on the Indonesia Stock Exchange. The examined factors of this research are board independence, audit committee, ownership consentration, size company, complexity of the company\u27s operation, auditor type and auditor opinion as the independent variable, while the audit report lag as the dependent variable.The populations in this study are all companies listed in the Indonesia Stock Exchange in the period 2013-2015. The sample consists of 1540 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam in the period 2013-2015. The data that was used in this research was secondary data and selected by using purposive sampling method. Model analysis using multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and capital structure. Using t-test to examine the partial correlation of each independent variable on audit report lag.Based on analytical results shows that variable audit committee, ownership concentration, size company and auditor opinion have significant influence toward audit report lag, while variable board independence, complexity of the company\u27s operation and auditor type doesn\u27t have significant influence toward audit report lag
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