Pengaruh Kualitas Audit, Debt Default, Opinion Shopping, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur (Yang Terdaftar Dibursa Efek Indonesia 2011-2015)

Responsibility of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also information that is not limited in the things revealed in the financial statements, such as disclosure of information about the existence and continuity of corporate entities. This is due to the demands of the shareholders to the auditor ti provide early warning about the prospect of a company as consideration before deciding on an investment decision. In this study, we attempt empirically to examine the effect of audit quality, debt default, opinion shopping, and company\u27s growth on receiving a going concern audit opinion of a compaany. Research sample amounts to 20 companies selected with purposive sampling method, with observation period of 5 years.The date used were secondary data. The data that used in this research is audited financial statements that published by manufacturing companies listed at Indonesian Stock Exchange from 2011-2015. The method of analysis used logistic regression method. The result of logistic regression using SPSS that, audit quality weren\u27t significant with going concern opinion. Variables debt default, opinion shopping, and growth of company\u27s weren\u27t significant with going concern opinion

Pengaruh Kompleksitas Audit, Tekanan Anggaran Waktu, dan Pengalaman Auditor terhadap Kualitas Audit dengan Variabel Moderating Sistem Informasi (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Medan dan Padang)

This study aims to examine the effect of audit complexity, budget pressures of time, and experience of auditors on audit quality by moderating variable understanding of information systems. The population in this study were senior auditors and junior auditors in the firm in Pekanbaru, Medan and Padang, with a total population of 99 auditors. The samples are taken using simple random sampling method, so the number of samples obtained from the calculation formula of determining the total sample of 50 respondents. Primary data collection method used is questionnaire method. Of the 99 questionnaires distributed there are 59 questionnaires returned and used as a sample. The data analysis technique used in this test is multiple regression and regression interactions. Results of hypothesis testing in this study show that, the variable complexity of the audit time budget pressures and experience of auditors variable effect on audit quality. The moderating variable understanding of the interaction of information systems of the variable complexity of the audit time budget pressures and experience of auditors no effect on audit quality.Keywords: Audit, Budget, Auditors, Information Systems and Quality

PGCHE Poster: Lessons Learned from the BIM Extracurricular Activity for Construction Students in the Architecture and Built Environment Faculty at LSBU

This is a poster for PGCHE Module 3: Research Project. It is presented to disseminate lessons learned from the BIM Extracurricular activity for the construction students in the Architecture and Built Environment Faculty at LSB

Industry Academic Partnership Program – IAPP Indonesia Developing Indonesian Coastal Areas as Sustainable Tourism Destinations – A replicable Integrated Engineering Model for Exemplary Waste Managemen

Under the remit as a delivery partner of the Newton Fund, the Royal Academy of Engineering has partnered with the Ministry of Research, Technology and Higher Education of the Republic of Indonesia (RISTEKDIKTI) to enhance engineering teaching, research and innovation outcomes in Indonesian universities by building bilateral industry academia links. We have partnered with the Institut Teknologi Bandung (ITB) in Indonesia with industry partners Lembaga Penerapan Teknologi Tepat (LPTT), MANTRA, CLEAR Community and Atelier 10. Together, we have worked on two projects that address the impact of coastal pollution on tourism in Indonesia. In the context of an urgent need in Indonesia to address waste management infrastructure provision in coastal areas, LSBU and ITB are collaborating with the industry partners to deliver a world-standard integrated waste-management engineering model as an exemplar solution for Indonesia. In this IAPP programme, our team combines a wide-ranging Industry and Academic expertise to develop and enhance engineering methodology and technology. It brings innovative approach in addressing Indonesia’s waste management challenges. This project is a catalyst for further industry engagement, and a knowledge based and skills transfer in Engineering research and education. Batu Karas in Pangandaran, West Java has been selected as a UN Sustainable Tourism Observatory and study area for engineering research into waste management, both programmes run by ITB

Faktor-faktor yang Mempengaruhi Kelengkapan Pengungkapan Laporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2011-2013

This study aims to look at the effect of leverage, liquidity, profitability, public shares, the age of the company on the completeness of the disclosure of financial statements at companies listed on the Stock Exchange in 2011-2013. This research was conducted using secondary data obtained from the annual report from the www.idx.co.id. eknik sampling in this study using purposive sampling technique. The data used in this research is secondary data drawn from the annual reports of companies that meet the criteria. The data collection technique used is the method of documentation, ie secondary data collection activities such as financial reports (financial report), the annual financial statements (annual report). Data analysis method used is by using multiple linear regression analysis performed using a computer program Statistical Product and Service Solution (SPSS) version 20,0.hasil in this study indicate that leverage, liquidity, public shares, firm age has no effect on completeness of the disclosure of financial statements on the company's profitability while the effect on the completeness of the disclosure of financial statements on the company. The magnitude of the effect of the independent variable on the dependent variable, namely 1.6%. It shows there are still other factors that affect the completeness of the disclosure of financial statements

Evaluasi Area Komersial Lantai Dasar pada Rusunawa Marunda

Perubahan ini tidak terlepas dari pengaruh – pengaruh faktor – faktor terkait seperti demografi, social – ekonomi, lokasi, fisik bangunan. Tujuan dari penelitian ini adalah untuk memperoleh data/gambaran yang valid tentang aktifitas (penghuni) yang menjadi penyebab dari peralihan fungsi area komersial di rusun. Hasil dari penelitian ini menyatakan bahwa penghuni area komersial lantai dasar yang sebagian besar tidak melakukan peralihan fungsi bangunan dari komersial menjadi hunian karena ada beberapa yang merasa lebih nyaman tinggal di lantai atas dan hunian mereka juga tidak terlalu jauh yang berada di lantai lantai 1. namun ada sebagian kecil yang melakukan peralihan fungsi di karena akses yang sulit di lokasi hunian