Big Five Personality, Ethical Sensitivity, and Performance of Auditors

This study aimed to examine and to obtain empirical evidence on the effect of Ethical Sensitivity on the Auditors' Performance and the influence of moderation of Big Five Personality on the relationship between the Ethical Sensitivity and Performance of Auditors of the Public Accountant Offices in Bali. The study used primary data sources and the data types used were quantitative data, collected through questionnaires. Data analysis technique used was Moderated Regression Analysis (MRA) approach. The results obtained in the study is the ethical sensitivity has a positive effect on the auditors' performance and personality traits contained in the Big Five Personality model which can strengthen the relationship between ethical sensitivity and the auditors' performance. Auditors who have the personalities of extraversion, agreeableness, conscientiousness, emotional stability and openness to experience tend to remain ethical even in the face of a pressing ethical dilemma that they are able to provide optimal performance

Karakteristik Oseanografi untuk Mendukung Agroekosistem di Kutai Timur Provinsi Kalimantan Timur

This study aims to determine the character of the waves, bathymetry, currents and tidal in 2012 in East Kutai.Significant wave height derived from AVISO, satellite altimeter TOPEX/POSEIDON, Jason 1 and Jason 2.Water depth data obtained from the C-MAP Norway map with a scale of 1: 250,000. Monthly surface currentdata obtained from JODC. Ebb tidal predictions obtained from DISHIDROS Navy. Wave data processingmethod using the ODV and processed with Surfer 8. Bathymetry visualized in 3D and 2D using Surfer 8 andArcGIS 10. Distribution of surface currents visualized with Surfer 8 wherein the interpolation process previouslyperformed on each cell domain area and conducted breakline on the cell data is mainland. Results showed thatthe wave pattern follows the seasonal wind patterns. Waves in the sea around the waters off of East Kutai have aheight ranging from 0.45 - 0.66 meters. High waves occur in the east of the season (July - August) wheregeographically these waters open to the east. The depth of the water reaches > 100 m at a distance of 3 milesfrom the coast, where the exposure to a wider shallow coastal can be seen around the mouth of the GulfSangkulirang. Current velocity relatively strong in March flows ranged from 0.13 - 1.75 m/sec with an averageof 1.32 m/sec. Generally move in the direction of flow from north to south following the pattern-orientedmorphology North Makassar Straits - south. Type tides are "mixed tide prevailing semidiurnal", where in oneday occurred twice ups and downs twice with different heights and periods

Kelayakan Pendirian Kantor Kas Bpr Mitra Bali Mandiri Dalung dari Aspek Finansial

Penelitian ini dimaksudkan untuk menganalisis kelayakan investasi pendirian Kantor Kas PT BPR Mitra Bali Mandiri Dalung ditinjau dari aspek finansial. Untuk memecahkan masalah kelayakan investasi dari aspek finansial digunakan kriteria penilaian Payback Period, Net Present Value, Profitability Index, dan Internal Rate of Return. Berdasarkan hasil analisis diketahui bahwa investasi pendirian Kantor Kas PT BPR Mitra Bali Mandiri ini dari aspek finansial diperoleh Payback Period (PP) selama 2 tahun 2,67 bulan. Net Present Value (NPV) yang bernilai positif sebesar Rp93.656.202,-. Profitability Index (PI) sebesar 1,53. Internal Rate of Return (IRR) sebesar 47,53 persen lebih besar dari tingkat bunga yang disyaratkan sebesar 26 persen. Dengan demikian, ditinjau aspek finansial, proyek investasi pendirian Kantor Kas PT, BPR Mitra Bali Mandiri Dalung ini layak untuk dilaksanakan atau dapat menguntungkan

Niat Berwirausaha di Kalangan Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Udayana dan Universitas Warmadewa

Entrepreneurship has an important role in improving the economy of a country, so it is expected that every citizen should have the intention to entrepreneurship. Study aimed to test the intentions of entrepreneurship among students of the faculty of economics and business university and university udayana Warmadewa. The samples used were 110 respondents to the respondents UNUD FEB 54 and FE UNWAR as many as 56 by using a non-probability sampling techniques, particularly purposive sampling. Data collection is done by distributing questionnaires. Analysis technique used is descriptive analysis techniques and different test t-test. Each variables tested have valid and reliable. The results showed that there was a significant difference to the average intention of entrepreneurship among students FEB UNUD and FE UNWAR views of the variable needs for achievement, subjektif norm, and locus of control in which the average value of goodwill entrepreneurship FEB students UNUD higher than students FE UNWAR