Determinan Auditor Switching pada Perusahaan Non Keuangan

This study aimes to analyze the determinant of auditor switching in non financial firms. This study uses 6 independent variables, these are change in management, financial distress, client size, auditor size, going concern audit opinion, and growth of client companies. This study used a sample of non financial firms listed Indonesia Stock Exchange (IDX) during the period 2009-2012. There were 45 firms in the Indonesian company that meet the criteria as a sample. This study used quantitative and analytical method used logistic regression using SPSS21.Results of this study showed that not all of the variables in this study significantly influence with auditor switching. Only change in management and going concern audit opinion that significantly influence on auditor switching. Other factors examined in this study such as financial distress, client size, auditor size and growth of client firms didn't significantly influence on auditor switchin

Proses Pembentukan Sikap Secara Berjenjang: Studi Empiris Di Bidang Perluasan Merek

This study examines goodness-of-fit model to explain brand extensionphenomenon. Specifically, explaining the influence of brand similarity, belief toward core brand, and motivation to elaborate information on attitude toward brand extension.Laboratory experiment was used to ascertain controlled variables. Participants consist of 598 undergraduate students in business. Hierarchical regression analysis was used to elaborate the linkage among these observed variables. The study shows that complexityof brand extension was linearly influenced by brand similarity, belief toward core brand, and motivation to elaborate information. The finding confirms that the decision toward brand extension was significantly tested. Implications for further research are alsodiscussed

Impulse Buying Behavior of Retail Consumers

Retail competition in Indonesia is increasingly competitive after an international retail policy can take place in Indonesia directly. The real impact, international retail dominance over national (local) retail is increasingly seen, especially seen based on sales turnover. The competition requires the right strategy. This study aims to explore retail consumer behavior in Surakarta. The result of exploration shows that the main factor of decision of retail selection is retail location (28%). Further factor of price (21%) and merchandise (15%). In addition, consumer shopping behavior shows that consumers when in shopping is not alone. Subsequent findings indicate that most consumers do not make written planning when shopping so often buy products that are outside the initial planning (impulse buying). This is further strengthened when there is promotion (41%) and product placement strategy (23%). While the results of SEM-PLS analysis, the relationship between the variables that are constructed indicated that the variable of merchandise and in-store promotion has an effect on impulse buying. Product quality and price variable do not affect impulse buying. Furthermore, money available variable is not a moderating variable between in-store promotion and impulse buying

ANALISIS PENGARUH NPL, NIM, BOPO, BI RATE DAN CAR TERHADAP PENYALURAN KREDIT PADA BANK UMUM GO PUBLIC PERIODE TAHUN 2012-2016

Banks as an intermediary institutions have an important role to improve the public welfare in accordance with the mandate of the Act. Loan distribution is the bank's main activity as well as the realization as an intermediary institution. Funds collected by banks from various sources especially third party funds are distributed back to the needy or deficit in order to improve the welfare. This study aims to examine the effects of Non Performing Loans (NPLs), Net Interest Margin, Operational Expenses to Operating Income (BOPO), BI Rate and Capital Adequacy Ratio (CAR) to loan distribution to go public banks in Indonesia. This research used internal and external factors as independent variable and loan growth as dependent variable. Population used in this study are 42 commercial banks as listed on the IDX in 2012-2016 periods. After passing the purposive sampling stages, the number of samples used by researchers are 23 Commercial Banks. The method of analysis used in this research model is multiple linear regression. Hypothesis is tested using T-test to determine the effect of partial variables, and F-test to test the effect of the variables together with 5% significance level. The result of the research shows that Net Interest Margin (NIM) has a significant and positive impact on loan distribution, Operating Expense to Operating Income (BOPO) has a significant and negative impact on loan distribution. While the Non Performing Loan (NPL), BI Rate, and Capital Adequacy Ratio (CAR) have no significant effect on loan distribution

Konversi Energi Panas Penggerak Utama Kapal Berbasis Thermoelectric

Energi sudah menjadi salah satu kebutuhan yang tidak dapat dipisahkan dalam segala aktivitas manusia. Energi saat ini dapat diperoleh dari sumber daya alam seperti minyak bumi yang telah ada dan juga dengan memanfaatkan gejala alam sebagai tenaga penggerak untuk memperoleh energi. Namun ketidakseimbangan antara kebutuhan energi dan energi yang tersedia saat ini membuat manusia berfikir untuk membuat energi alternative lainnya. Tidak terkecuali dalam dunia perkapalan, salah satunya yang kemudian diangkat dalam skripsi ini adalah memanfaatkan energi panas buangan mesin penggerak utama kapal sebagai sumber energi terbarukan dengan menggunakan metode konversi energi (thermoelektric). Thermoelectric merupakan metode konversi energi yang memanfaatkan perbedaan temperatur untuk menghasilkan energi listrik dengan memanfaatkan prinsip kerja peltier. Pada penelitian ini digunakan beberapa peltier yang disusun secara seri maupun parallel pada kondisi putaran mesin variasi mulai dari 1000 RPM sampai 2500 RPM yang bertujuan untuk mengetahui besar energi listrik yang dapat dihasilkan dari perbedaan temperature pada panas mesin utama kapal hasil pembakaran yang terbuang dengan suhu kamar mesin. Hasil penelitian ini menunjukkan bahwa sebuah peltier mampu menghasilkan maksimal daya pada kondisi putaran mesin 2500RPM dengan perbedaan suhu 33 ºC sebesar 1,12 Watt, dan susunan 2 buah peltier dirangkai seri memiliki daya yang lebih besar dibandingkan susunan peltier secara parallel pada kondisi putaran mesin yang sama yaitu sebesar 8,4 Watt. Ini menunjukkan sinkronisasi antara perbedaan suhu yang terjadi pada kedua sisi peltier dengan daya listrik yang dihasilkan pada peltier

Feeding Strategy For Fattening Sheep From a Prolific Line

ABSTRACT: An experiment has been conducted to evaluate the feeding strategy for fattening prolific ghliwp. Four types of ration (R]. R2, R3 and R4) RN tested Twenty lambs, after weaned, males were used. The objectives were to find out the efficient ration which could support the growth rate of more than 100 gid. The rations were formulated from such fecdstuffs as corn, soybean meal, coconut meal, wheat pollard. rice bran, dried grass. cassava . leaves, salt and minerals. The control ration (RI ) was a mixture between commercial concentrate (GT..03) and napier grass. The rations were offerc,d at 3.5 to 4,5% of the b :dy weight and adjusted every week. Weight changes, food intake, feed conversion and carcass characteristics were recorded. Data wore analyzed in a completely\u27 randomized design. Results indicated that die weight gain was significantly different among treatments (