Studi Empiris Atas Kualitas Audit

This study aims to determine whether the competence, independence, time budget pressure, and ethicalimpact on audit quality. Research with the theme of quality audit becomes important in two points: first,as a way of seeing reality in compliance auditor to audit standards and the second, while maintaining usertrust. Audit quality on the one hand can increase the reliability of the information, on the other hand isinfluenced by many factors such as the competence, independence, time budget pressure, and ethics. Thisstudy uses the KAP auditor as respondents, by considering two important things: first, in Jakarta and thesecond, the category of non big four, as a way of presenting variation among the existing research. Totalrespondents 106 auditors were selected purposively and proportionally from 17 KAP. The data isprocessed using multiple linear regressions after classical assumption test and instrument questionnairetest. The results showed all four of the above factors have a significant effect on audit quality.Suggestions of this study extend some aspects of the research

Testing core creation in hydrodynamical simulations using the HI kinematics of field dwarfs

The majority of recent hydrodynamical simulations indicate the creation of central cores in the mass profiles of low-mass halos, a process that is attributed to star formation-related baryonic feedback. Core creation is regarded as one of the most promising solutions to potential issues faced by the lambda cold dark matter (LambdaCDM) cosmology on small scales. For example, the reduced dynamical mass enclosed by cores can explain the low rotational velocities measured for nearby dwarf galaxies, thus possibly lifting the seeming contradiction with the LambdaCDM expectations (the so-called "too big to fail" problem). Here we test core creation as a solution of cosmological issues by using a sample of dwarfs with measurements of their atomic hydrogen (HI) kinematics extending to large radii. Using the NIHAO hydrodynamical simulation as an example, we show that core creation can successfully reproduce the kinematics of dwarfs with small kinematic radii, R <~ 1.5 kpc. However, the agreement with observations becomes poor once galaxies with kinematic measurements extending beyond the core region, R ~ 1.5 - 4 kpc, are considered. This result illustrates the importance of testing the predictions of hydrodynamical simulations that are relevant for cosmology against a broad range of observational samples. We would like to stress that our result is valid only under the following set of assumptions: i) that our sample of dwarfs with HI kinematics is representative of the overall population of field dwarfs, ii) that there are no severe measurement biases in the observational parameters of our HI dwarfs (e.g., related to inclination estimates), and iii) that the HI velocity fields of dwarfs are regular enough to allow the recovery of the true enclosed dynamical mass.Comment: v2 matches version accepted by A&A. About 5 pages, 1 figur

International Stand of Ukrainian Mechanical Engineering in the European Economy

The article analyses the significant changes in the society that have taken place in Ukraine for the past twenty-five years that considerably influenced the structure and dynamics of mechanical engineering, which, due to objective and subjective reasons, is not ready for large-scale transformational actions. The author has also investigated the dynamics of changes, taking place in the machine-building complex of Ukraine. There have been identified structural changes of the industrial complex that occurred during the crisis and post-crisis period. The article has identified the position of Ukrainian engineering in the European economy

Perempuan Kurir dalam Perdagangan Gelap Narkoba (sebuah Realitas Korban Kekerasan Berlapis)

This research is aimed to see the social context of women which is involved in drug trafficking that is seen from criminology and gender overview. This study also describes the experience of violence by drug couriers women and their response to the violence. In analyzing the data, the researcher uses feminist perspective which have contribution to defend rights and justice for women. This research method appertain into field research with indepth interviews. While the research approach is qualitative which use criminology feminist perspective. Researcher have conducted interviews 2 women as the core subjects. The result find that they get violent in layers like an unbroken vicious circle and continuity. It closely related between the violence they receive with the beginning of their implication in crimes, when they do crimes and when they are in the process of criminal justice

Efektivitas Iklan All Season Photo Surabaya Dengan Menggunakan Media Facebook Dan Instagram

Social media marketing digunakan untuk menjalin komunikasi pada pemasaran terpadu. All Season Photo menggunakan social media marketing dalam melaksankan kegiatan iklan jasa Perusahaannya. Jenis penelitian yang digunakan adalah penelitian kuantitatif deskriptif dengan menggunakan metode survei, teknik purposive sampling, dan jumlah sampel sebanyak 100 responden. Hasil penelitian ini menunjukkan Instagram telah efektif dalam mempromosikan jasa pre-wedding photography All Season. Media yang kurang efektif adalah media Facebook

Peran Sistem Informasi Manajemen (Sim) Dalam Pengambilan Keputusan

Sistem informasi mutlak diperlukan dalam pengambilan keputusan yang logis sehingga membutuhkan pemahaman tentang masalah dan pengetahuan mengenai alternatif pemecahannya. Informasi yang lebih tepat menghasilkan keputusan yang lebih baik. Kualitas suatu informasi tergantung dari 3 (tiga) hal yaitu, informasi harus akurat (accurate), tepat waktu (timesliner), dan relevan (relevance). Unsur-unsur dalam pengambilan keputusan yang harus dipertimbangkan adalah: tujuan dari pengambilan keputusan, identifikasi alternatif-alternatif keputusan untuk memecahkan masalah, perhitungan mengenai faktor-faktor yang tidak dapat diketahui sebelumnya atau di luar jangkauan manusia (uncontrollable events) dan sarana atau alat yang digunakan untuk mengevaluasi atau mengukur hasil dari suatu pengambilan keputusan