133 research outputs found
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
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Short poly(ethylene glycol) block initiation of poly(l-lactide) di-block copolymers: a strategy for tuning the degradation of resorbable devices
The current range of medical applications of resorbable polyesters could be hugely expanded if more effective strategies for tailoring degradation rate were available. Block copolymerisation with PEG has been shown to reduce degradation times, however, to date, this has relied on the addition of PEG to short lengths of polyester. This results in copolymers with high fractions of PEG and low molecular weights, reducing the potential range of applications. Furthermore, there has been no systematic study on the
relative lengths of the blocks. In this work, we employed short hydroxyl-functionalised methoxy-terminated mPEG to initiate the synthesis of PLLA, resulting in controlled di- block copolymers with short mPEG blocks and long PLLA blocks. A controlled series of polymers was made with PLLA lengths (60 < Mn (kg/mol) < 200) and mPEG lengths (550 < Mn (g/mol) < 5000) giving very low mPEG wt% (0.1 < wt% < 1.5). We found, that, despite the low fraction of mPEG, water uptake and the rate of hydrolytic degradation, k, increased. Significantly, k, for the polymers was dependent only on the presence of mPEG, and was little affected by mPEG length or PLLA length in the ranges studied. Moreover, mass loss began in all polymers when the Mn of the polymer fell below a threshold of about 20 kg/mol and depended on both the initial molecular weight of PLLA and the presence (but not the length) of mPEG. Short chain mPEG therefore provides a new route for targeted, temporal control of resorbable polyesters for biomedical devices
Pengaruh Motivasi Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada Umkm Zocha Graha Kriya
Tujuan dari penelitian ini untuk mengetahui bagaimana lingkungan kerja dan motivasi karyawan dapat berpengaruh terhadap kinerja mereka di UMKM Zocha Graha Kriya. Sebagaimana diketahui bahwa motivasi sangat penting untuk sebuah perusahaan. Dengan adanya motivasi dan lingkungan kerja yang positif, karyawan dapat melakukan pekerjaan mereka dengan baik dan mencapai hasil terbaik untuk perusahaan. Penelitian ini menggunakan metode analisis kualitatif deskriptif dengan teknis analisis SWOT (Strengths, Weakneeses, Opportunities, Threats), IFAS (Internal Factor Analysis Summary), EFAS (Eksternal Factor Analysis Summary) dan IE (Internal-External). Nilai yang dihasilkan dari matrik IFAS dan EFAS di atas rata-rata dari semua faktor internal dan eksternalnya. Menurut analisis matrik SWOT, Strategi Strengths Opportunities (SO) memiliki skor nilai tertinggi. Posisi UMKM Zocha Graha Kriya ditunjukkan oleh hasil analisis matriks Internal Eksternal (IE) pada kuadran I yang menunjukan kondisinya secara internal memiliki situasi yang sangat menguntungkan. Selain itu, UMKM Zocha Graha Kriya berada dalam posisi yang mendukung kebijakan pertumbuhan yang agresif (growth oriented strategy), seperti yang ditunjukkan dalam posisi kuadran I. Strategi Strengths Opportunities (SO) harus didukung dengan cara memaksimalkan kekuatan yang dimiliki, UMKM ini perlu meningkatkan kemampuan sumber daya manusia (human resource capabilities), pemasaran produk (product marketing) dan inovasi produk (product innovation).
Kata Kunci : Motivasi, Lingkungan Kerja, Kinerja Karyawa
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