Pengaruh Ukuran Kap, Fee Audit, Hubungan dengan Klien, Komitmen Profesional dan Persaingan Antar Kap, terhadap Independensi Kantor Akuntan Publik (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Medan, Padang)

The purpose of this research test the size of public accountant firm, audit fee, relations with client, profesional commitment and public accountant firm competition on the implementation of independence public accountant firm.The population of this research were the whole auditors who work in the public accountant firm in pekanbaru, medan, padang. And This research used 63 sample of questionnaires response from staff of public accountant firm in Pekanbaru, Medan, Padang.Analysis model used in this study is the multiple linear regression analysis with SPSS Version 20.00. The research proves the size public accountant firm, audit fee, relations with client, professional commitment have significant influence to independence of public accountant individually. But public accountant firm competition at a significant level (>0,05) is contrary. Simlutaneous regression test (F-test) showed that all dependent variable have significant influence to the dependent variable, the coefficient determination (R2) effect by all independent variable are 75,2% while the remaining 24,8% influence by other variables were not examined in this study

Pengaruh Roe, Der, Tato, Dan Per Terhadap Harga Saham Perusahaan Properti Dan Real Estate Yang Go Publik Di Bursa Efek Indonesia

Investors require accurate information for making decision, such as return on equty (ROE), debt to equity ratio (DER), total assets turnover (TATO), and price earning ratio (PER). The purpose of this study is to determine the influence of ROE, DER, TATO, and PER either jointly or individually to the stock price. Population of this study is the real estate company which is go public in Indonesian Stock Exchange between 2007 – 2010 as much as 45 company. Sample of this study as much as 21 company. Methods of sample selection was done by purposive sampling with the following considerations: (1) consecutively listing between 2007 – 2010; (2) the required data is available; (3) book closing per 31 December. The study concluded that: ROE, DER, TATO, and PER jointly have significant effect on stock price (F value = 3.268 > F table = 2.51 on sig. F = 0.017). The contribution of the four independent variables together to Stock Price is 16.3%, while the remaining 83.7% are affected by other variables that not examined in this study. ROE and PER individually have significant effect on stock price. DER and TATO doesnt have significant effect on stock price

Pengaruh Sistem Pengendalian Intern, Pengelolaan Keuangan Daerah, Komitmen Organisasi dan Budaya Organisasi terhadap Penerapan Good Governance (Studi Kasus pada Satuan Kerja Perangkat Daerah Kota Solok)

This study aimed to examine the effect of the intern control system, local financial management, organization commitment and organization culture on the implementation of good governance of local government in Solok City. It was a quantitative research utilizing a primary data which were obtained from questionnaire. The population of the study involved all units of local devices found in Solok City. The selection of the sample used purposive sampling methods with the characteristics of employees who perform the function of accounting / financial administrators, power users budget and budget users. There were about 100 respondents selected as the samples of the study, consisting of Chief SKPD, Secretary, Head of finance or the Head of administration and finance staff in each SKPD Solok City. The data were analyzed by using a multiple regression. The results of this study found that the intern control system, local financial management, organization commitment and organization culture has positive significant effect on the implementation of good governance with significant < 0.05.Keywords: good governance, intern control, financial management, organization commitment, organization cultur

Characterization of a Magnetorheological Fluid Damper Applied to Semi-Active Engine Mounting System / M. Hafiz Harun...[et al.]

This study is to propose a hysteresis damper model that can be integrated with the vehicle control system. A prototype of magnetorheological for engine mounting has been designed and tested to realize the objective of this study. The experimental on the prototype of the magnetorheological damper for engine mounts has been conducted in order to investigate the hysteresis of this damper. From the experiment, the results are evaluated in terms of damping force versus piston displacement and also the damping force versus piston velocity. It is significantly shows that the proposed model satisfy the non-linear hysteresis behavior of the MR damper in the form of force-velocity and force-displacement characteristics