Pengaruh Sensitivity To Market Risk, Kualitas Aset, dan Likuiditas terhadap Kinerja Keuangan (pada BPD di Indonesia Sebelum dan Setelah Otonomi Daerah)

Tujuan penelitian ini adalah untuk mengetahui pengaruh sensitivity to sarket risk,kualitas aset, dan likuiditas terhadap kinerja keuangan pada Bank PembangunanDaerah (BPD) di Indonesia.Penelitian ini merupakan penelitian explanatory,dengan unit penelitian semua (populasi) Bank Pembangunan Daerah di Indonesia.Berdasarkan data Bank Indonesia terdapat 26 Bank Pembangunan Daerah diIndonesia. Pengumpulan data dilakukan dengan menggunakan data sekunderberupa laporan keuangan publikasi Bank Pembangunan Daerah seluruh Indonesiadari tahun 1996 sampai tahun 2005 (selama 10 tahun). Laporan keuangan diperolehdari Kantor Pusat Bank Indonesia dan Biro Riset Info Bank. Alat analisis yangdigunakan untuk menguji hipotesis adalah analisis jalur (path analysis) danStructural Equation Modeling (SEM). Tipe penelitian yang digunakan adalahhubungan kausal dengan menggunakan sensus dan pengumpulan data sekunderdan analisis data dilakukan melalui model persamaan struktural (SEM). Hasilpenelitian ini menunjukkan bahwa : 1) variabel sensitivity to sarket risk baik sebelummaupun setelah otonomi daerah menunjukkan hasil yang berbeda, sebelumotonomi daerah tidak berpengaruh signifikan terhadap kinerja keuangan, sedangkansetelah otonomi daerah berpengaruh signifikan; 2) variabel kualitas asetberpengaruh signifikan terhadap kinerja keuangan sebelum otonomi daerah,sedangkan setelah otonomi daerah tidak berpengaruh signifikan; 3) variabellikuiditas sebelum otonomi daerah berpengaruh signifikan terhadap kinerjakeuangan, dan setelah otonomi daerah tidak berpengaruh signifikan

Analisa dan Desain Maximum Power Point Tracking untuk Generator Induksi pada Aplikasi Sepeda Listrik

Currently, vehicle transportation is becoming a very important tool in helping humans. Therefore an increase in the volume of the vehicle is very high every year. With so many current vehicles could damage the air cleaner in nature, caused by the combustion of residual Fuel (Fuel oil) the vehicles that emit fumes. Therefore it needs an alternative environment-friendly vehicles with electric bicycles. Electric vehicles currently using permanent magnet motors as their motive. On this research the drivers of electric vehicles use the induction generator who has the advantages i.e. a constant round of and excitation does not need another motor as a driving force. This vehicle is also installed on a system power savings, power saving methods is improved significantly. One of them is MPPT (Maximum Power Point Tracking) used in induction generators. MPPT design is modelled using Matlab/Simulink software. The Matlab simulation has manage to obtain 55.04 volts of MPPT. While the generator output voltage without using the MPPT is amount of 40.84 volts. By using perturb and observe algorithm, it is possible to search the optimum power of generator

Pengaruh Perputaran Modal Kerja Struktur Modal, Umur Perusahaan, dan Ukuran Perusahaan terhadap Profitabilitas pada Perusahaan Automotive And Allied Product di Bursa Efek Jakarta

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja,struktur modal, umur Perusahaan, dan ukuran Perusahaan terhadapprofitabilitas Perusahaan Automotive and Allied Products yang terdaftar diBursa Efek Jakarta dengan tahun amatan 2003-2006 meng^nakan metodepurposive sampling. Penelitian ini menggunakan 18 Perusahaan sebagaisampel. Data dianalisa menggunakan Multiple Linear Regression denganbantuan soft ware SPSS versi 12.00 dengan metode enter. Disamping itu Jugadilakukan uji normalitas data dan uji asumsi klasik Berdasarkan hasilpenelitian dapat disimpulkan bahwa perputaran modal kerja, struktur modal,umur Perusahaan, dan ukuran Perusahaan secara simultan berpengaruhsignifikan terhadap profitabilitas pada Perusahaan Automotive and AlliedProducts di Bursa Efek Jakarta Hasil penelitian juga menurgukkan bahwa dariempat variabel yang diasumsikan berpengaruh terhadap profitabilitas, hanyadua variabel yang berpengaruh sigmfikan yaitu variabel struktur modal danukuran Perusahaan. Sedangkan variabel perputaran modal kerja dan umurperusatuum tidak berpengaruh sigmfikan terhadap profitabilitas padaperusahaan Automotive and Allied Products di Bursa Efek Jakart

Pengaruh Kualitas Laporan Keuangan, Penyajian Laporan Keuangan Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru)

This study aims to describe the influence of Quality of Financial Reporting, Financial Statements Effect, and Effect Against Accountability Accessibility Financial Statements of Financial Management At Work Unit of City of Pekanbaru. The population covers all aspects related to the preparation of financial statements in government agencies located in the city of Pekanbaru. The population in this study consisted of all SKPD contained in Pekanbaru city as much as 32 SKPD. Each SKPD will be spread as much as 3 questionnaire consisted of Chief SKPD, Head of Finance and Head of the planning of each SKPD contained in Pekanbaru, bringing the total respondents were 96 respondents. Further analysis of data using multiple regression analysis through SPSS 17.0 software msi. The result of the calculation as described is known that affect the quality of financial statements Financial Management Accountability. The result of the calculation as described can be seen that the effect on the financial statements of Financial Management Accountability. The result of the calculation as described can be seen that the effect on the accessibility of Financial Statements Financial Management Accountability in the SKPD Pekanbaru

Pengaruh Motivasi, Lingkungan Kerja Dan Nilai Sosial Terhadap Minat Mahasiswa Akuntansi Dalam Memilih Karir Sebagai Akuntan Publik

This study aimed to examine the effect of motivation, work environment and social values on accountant students interest for choosing the profession as a public accountant.The research was conducted by taking a sample of 95 people from the Faculty of Economics from Riau University, National Islamic University and Riau Islamic University, class of 2009 to 2011, sampling was based on a purposive sampling method. Data from this study are then processed using multiple regression analysis through SPSS 17 statistical applications.Results of this study indicate that the economic motivationssignificantly affect accountant students interest in career choice as a public accountant. While variable labor market motivation, work environment and social values do not significantly influence the selection of a career as public accountants by accounting students. Coefficient of determination (R2) in this study was 0.115. This suggests that the effect of the independent variable on the dependent 11.50% and the remaining 88.50% is influenced by other variables

Pengaruh Profesionalisme Auditor, Pengetahuan Mendeteksi Kekeliruan, Pengalaman Auditor dan Etika Profesi terhadap Pertimbangan Tingkat Materialitas Akuntan Publik (Studi Empiris Kap di Pekanbaru, Medan dan Padang)

This Study aims to examine the effect of Professionalism of auditors, the knowledge to detect errors, auditors experience and professional ethics of the materiallity level considerations of Public Accountant. The population in this study is Auditors who worked in public accounting firms in Pekanbaru City, Medan and Padang.The sampling technique using Purpossive sampling. The data of this research using primary data directly throught a questionnaires and analyzed using SPSS 20.0. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The result of this study with constant point (11.917) showed that Professionalism (0,141), Knowledge (0,298), Experience (0.729) and Professional Ethics (0,143) have effect on the Materiality Level Considerations of Public Accountant