Analisis Mekanisme Corporate Governance Pada Pemberian Opini Audit Dengan Penjelasan Going Concern

This research aim to know influence from corporate governance mechanism to audit opinion withgoing concern explanatory. The population research was the listed companies running inProcessing/Manufacturing Sector. Sampling method was conducted with Purposive Sampling technique,produced 157 sample units. The observation period of this study was from 2004 to 2006. The dependent variable is a dummy variable representing the presence of Audit report with going concern explanation.Independent variables consist of Board of commissioner changes, board of director changes, audit committee and auditor quality as proxy from corporate governance mechanism. The hypotheses proposed were tested by logistic regression.The hypotheses proposed were tested by logistic regression show that board of director changes, auditor quality is significant, while board of commissioner changes and audit committee is not significant tothe audit opinion with going concern explanatory.Keywords: Audit Opinion, Audit Opinion with Going Concern Explanatory, Corporate Governance Mechanism

Hubungan Komite Audit dan Kompleksitas Usaha dengan Audit Fee

The stakeholders reserve the right to get a certainty that the company activities will give them more profits. To ful fill this expectation, external auditor profession is needed. Auditor must keep their job quality like as the independency. However audit fees may cause the auditor independency is teased. The factors will be tested in this study are audit commitee and company complexity on the companies listed in BEI 2010-2012, while the sample are taken from manufacturing and mining companies. The research method used withmultiple linier regression method, with sampling techniques using purposive sampling. The results showed that the audit committee (X1) had significant effect on audit fee (Y) with a significance level that is equal to 0,008,the company complexity (X2) had no significant effect on audit fee (Y) with a significance level that is equal to 0.578.Keywords: audit fees, audit committee, and company complexIt

Etika, Profesi Dosen dan Perguruan Tinggi: sebuah Kajian Konseptual

University is place to produced of professional human resource for have qualification in science area and ethical behaviour. Universities have a duty to establish "charater building" student. college consists of several components, namely faculty, students and curriculum. diantaran most important component is the lecturer. so as to ensure that college education is better then the required ethics. The first portion of this paper will examine the role and function of higher education, the importance of ethics for both college and the third the importance of ethics for the profession of teacher. Keywords: college, ethical issues and professional ethic

The Analysis of the Effect of Independence, Due Professional Care and Auditor Ethics on the Quality of Audit Results

Examination of financial statements is a gradual process of activities that begin from planning, carrying out fieldwork audits and reporting quality of audit results. This study examines the dimensions of audit quality from the point of view of independence, due professional care and ethics of auditors on the quality of internal auditors of local governments in the ex Pekalongan residency. The analysis technique uses data quality test, classic assumption test and multiple linear regression analysis. Sampling technique with purposive sampling. Based on the analysis test, it was found that the independence, due professional care and ethics of auditors had a significant positive effect on the quality of audit results from internal auditors of the local government in the ex Pekalongan residency

Tinjauan Hubungan Manajemen Risiko dan Asuransi

Tidak bisa dipungkiri, manajemen risiko tidak serta merta langsung bisa meniadakan risiko, namun mampu meminimalisir kerugian akibat terjadinya risiko. Manajemen risiko pada intinya mencakup identifikasi atas risiko yang timbul atau mungkin akan timbul dalam keseluruhan aktivitas usaha perusahaan. Kemudian mengukur, memantau, dan mengendalikan risiko yang ada dengan pendekatan dan strategi-strategi tertentu. Buku ini dihadirkan sebagai bahan referensi bagi mahasiswa yang sedang menempuh mata kuliah Manajemen Risiko dan Asuransi, para praktisi, atau siapa pun yang ingin mendalaminya lebih jauh. Kehadiran buku ini diharapkan bisa memberikan pemahaman kepada mereka (para pembaca) terkait dasar-dasar manajemen risiko dan asuransi serta aspek-aspek yang terkait. Bab yang dibahas dalam buku ini, meliputi: Bab 1 Konsep tentang Risiko Bab 2 Tinjauan Tentang Manajemen Risiko Bab 3 Mengidentifikasi Risiko Bab 4 Daftar Kerugian Potensial Bab 5 Prinsip Pengukuran Risiko Bab 6 Bentuk Risiko Diberbagai Sektor Bisnis Bab 7 Risiko Operasional dalam Perusahaan Bab 8 Pengendalian Risiko Bab 9 Pemindahan Risiko kepada Pihak Asuransi Bab 10 Premi Asuransi Bab 11 Asuransi Jiwa Bab 12 Asuransi Kerugian Bab 13 Dampak Asuransi terhadap Kehidupan Sosial Ekonom

Mengukur Kinerja Perusahaan melalui Analisis Laporan Keuangan

Analisis laporan keuangan penting dilakukan guna mengetahui perkembangan perusahaan. Melalui analisis laporan keuangan ini, berbagai pihak dapat mengambil keputusan terkait perkembangan perusahaan ke depan, terutama bagi pihak manajemen dapat melakukan perbaikan-perbaikan yang dirasa penting untuk pertumbuhan perusahaan. Buku ini dihadirkan sebagai bahan referensi bagi mahasiswa jurusan akuntansi dan manajemen, para praktisi di bidang terkait, atau siapa pun yang ingin mempelajari analisis laporan keuangan lebih jauh. Kehadiran buku ini diharapkan bisa memberikan pemahaman kepada mereka yang ingin mendalami atau mengembangkan ilmunya, terkhusus analisis laporan keuangan. Bab yang dibahas dalam buku ini, meliputi: Bab 1 Konsep Pengukuran Kinerja Perusahaan Bab 2 Tinjauan Umum Laporan Keuangan Bab 3 Arti Penting Analisis Laporan Keuangan Bab 4 Teknik dan Tahapan Analisis Laporan Keuangan Bab 5 Konsep Analisis Rasio Keuangan Bab 6 Analisis Rasio Likuiditas Bab 7 Analisis Rasio Leverage Bab 8 Analisis Rasio Aktivitas Bab 9 Analisis Rasio Profitabilitas Bab 10 Analisis Sumber dan Penggunaan Kas Bab 11 Analisis Sumber dan Penggunaan Modal Kerja Bab 12 Analisis Biaya Relevan dan Titik Impas Bab 13 Analisis Perubahan Laba Kotor Bab 14 Analisis Keputusan Investasi Bab 15 Analisis Kebangkruta