The determinants and consequences of auditor choice in Indonesia

One important prerequisite for sustainable economic growth – which is an important goal for many emerging countries - is access to finance (Ayyagari, Demirguec-Kunt, & Maksimovic, 2008; DemirgucKunt & Maksimovic, 1998). Unfortunately, access to financing for companies in emerging countries is often hindered by severe information asymmetry (Atkins & Glen, 1992). Auditing is one of the monitoring mechanisms used by firms to reduce agency problems between managers and company’s stakeholders (Jensen & Meckling, 1976; Watts & Zimmerman, 1983). By verifying the validity of financial statements and providing assurance that financial statements faithfully reflect a company’s underlying economics, auditors play a role as financial intermediaries enhancing the credibility of financial information (Becker, DeFond, Jiambalvo, & Subramanyam, 1998; DeFond & Zhang, 2014) and reducing information asymmetry. The first study examines whether the affiliation of local Indonesian audit firms with one of the Big4 reduces the cost of debt for listed companies in Indonesia. This study demonstrates that companies audited by local audit firms affiliated with Big4 audit firms enjoy significantly lower interest rates even in a less-litigious environment like Indonesia. This finding is consistent with the idea that creditors perceive the choice of a reputable high quality auditor as a signal of credible financial information. The second study investigates whether the potential impact of foreign investors and board members might have on auditor choice depends on whether they originate from a developed versus from another emerging country. The study highlights that in an emerging country like Indonesia especially ownership and board membership from developed foreign countries is positively associated with the selection of Big4 audit firms. This finding supports the view that cultural differences drive different tendencies of auditor choice. Foreign investors and board members from developed countries probably attach more importance on the assurance from high quality Big4 audit firms, as compared to foreign investors from emerging countries. The third study examines whether the choice of Big4 audit firms affects the capital structure of companies. The study documents that companies audited by Big4 audit firms display lower debt ratios than those audited by non-Big4 audit firms, consistent with the idea that reduced information asymmetr

STUDENTS’ PERCEPTIONS AND CHALLENGES ON PEER FEEDBACK OF EFL UNIVERSITY STUDENTS’ WRITING

Peer feedback is an excellent tool to improve the students’ writing performance. Also, peer feedback often considered as an important learning strategy. In this view, the aims of the study are to identify two things related to the EFL university students’ perceived and challenges in the implementation of peer feedback in their learning process as an evaluation to the development of peer feedback learning strategy that is used for the future, especially in the field of improving the implementation of the learning process. This research design was a basic qualitative study that explores the students’ experiences in a particular phenomenon. In addition, the researcher used an open-ended questionnaire and semi-structured interview instruments to obtained the data. The subject of the study involved 15 EFL university students of English Department in Surabaya, East Java. The technique that is used to conducted this research was purposive sampling. The result of the study revealed that (1) The EFL university students gave positive perceptions toward peer feedback implementation. The EFL university perceived that peer feedback give various benefits, views, also suggestions to the EFL university students’ writing performance. Then, involving the EFL university students in peer feedback implementation could raise awareness of their writing performance, monitoring, evaluating, and developing their own goal and plan of learning. (2) The challenges faced by the EFL university students becomes a shared experience by the EFL university students’ who involving in peer feedback as the learning process. These proved that peer feedback implementation is the truly valuable tool for improving writing performance. The conclusion and suggestion for teacher, educator, or teaching staff and future research are discussed

EVALUASI KURIKULUM SEKOLAH MENENGAH JURUSAN AKUNTANSI MENJELANG IFRS

Perubahan standar akuntansi keuangan menuju International Financial Report Standard (IFRS) adalah berita utama untuk setiap akuntan, baik profesi akuntan publik, akuntan perusahaan maupun akuntan akademis. Tujuan umum penelitian ini adalah mengevaluasi kurikulum Sekolah Menengah Kejuruan (SMK) Jurusan Akuntansi menjelang diterapkannya IFRS. Metode penelitian ini akan memakai pendekatan deskriptif exploratif. Penelitian ini diawali dengan melakukan studi pustaka, melakukan wawancara dengan para guru, menyelenggarakan pelatihan, mengadakan kustioner, dan terakhir melaksanakan analisa hasil kegiatankegiatan tersebut. Hasil penelitian menunjukkan masih belum siapnya kurikulum SMK jurusan Akuntansi menjelang konvergensi IFRS pada 2012, begitu halnya akan sosialisasi keilmuan para guru atau tenaga pengajar. Saran yang diberikan adalah persiapan kurikulum berbasis PSAK konvergensi IFRS (dengan bekerjasama bersama Direktorat Pembinaan Sekolah Menengah Kejuruan), pelatihan guru, penyusunan buku atau modul akuntansi, dan penambahan mata pelajaran tentang IFRS sebagai pembuka wawasan

PENGARUH EFIKASI DIRI (SELF EFFICACY) TERHADAP HASIL BELAJAR SEJARAH SISWA KELAS XI IPS MAN 1 BOJONEGORO

This study has a problem formulation to determine whether there is an effect of self-efficacy on the learning outcomes of history class XI IPS MAN 1 Bojonegoro students. Meanwhile, the objectives of the research are: 1) To find out the effect of self-efficacy on the learning outcomes of history class XI IPS MAN 1 Bojonegoro students. This study uses an experimental method of the type of one shot case study, with measurements using a Likert scale for self-efficacy with a questionnaire instrument, as well as tests and non-tests for historical learning outcomes variables. The results of this study indicate that there is a significant influence between self-efficacy and student history learning outcomes. This can be seen from the results of the Product Moment correlation test which shows that the correlation coefficient with r_count = 0.608, meaning that the X and Y variables have a positive correlation which is included in the strong category. Then the simple linear regression equation is Y = 53.276 + 0.673 with an R_Square of 0.370, meaning that the effect of self-efficacy on student history learning outcomes is 37%. The results of the simple linear regression test are the answers to the second problem formula. This shows that 37% student learning outcomes are influenced by self-efficacy, this is because self-efficacy is the basis of individuals in carrying out a series of activities. The results of learning history are complex, covering the affective, cognitive, and psychomotor domains. To support good history learning outcomes, self-efficacy is not fully sufficient to make it happen. Therefore, 63% of student history learning outcomes are also influenced by other factors, namely the ability to store and process information, concentration, facilities and infrastructure, and the role of the teacher.Keywords: Self-efficacy, history learning outcomes, history learnin

PENGARUH MAKANAN MANIS DAN LENGKET TERHADAP TERJADINYA KARIES GIGI PADA ANAK KELAS 3 SDN 46 MATARAM

Caries is a disease of hard tooth tissue caused by the work of microorganisms in carbohydrates that can be distributed. Caries is characterized by demineralization of email and dentine minerals, followed by the destruction of organic ingredients (Ambarwati, et al, 2010). Dental caries is common in children because children tend to prefer sugary and sticky foods that can cause dental caries.The method used in this research is survey method by using questionnaire and observation. Data collection was obtained from SDN 46 Mataram and conducted by using questionnaire amounted to 7 questions on the students of SDN 46 Mataram to obtain data about sweet and sticky food and observation to know data about dental caries. The number of samples is 25 people with the total population of all third graders 50 people SDN 46 Mataram taken at random. Data analysis used in this research is Univariate Analysis and Bivariate Analysis. Univariate analysis is all variables that will be used in the analysis shown in frequency, univariate analysis to see the frequency of each dependent and independent variable by using the formula. Bivariate analysis is an analysis used to see the relationship between dependent variable with independent variable simultaneously by using statistical analysis of chi-square. In this study, the results showed that grade 3 students of SDN 46 Mataram experienced dental caries because most students consumed sweet and sticky foods every day. From result of calculation of chi - square (X2) got value X2 count equal to 25 and X2 table 3,841. This means X2 hit = 25> X2 tab = 3,841. From the result of the analysis of the table means reject H0 and accept Ha, that is there is a real effect of sweet and sticky food to the occurrence of dental caries in grade 3 SDN 46 Mataram with 92% or 23 people who experience dental caries from 25 people

Peran program mentoring pagi dalam meningkatkan kecerdasan spiritual siswa : studi pada MTs Miftahussa’adah Mijen Kota Semarang

Program mentoring ini terfokus pada dampak pembentukan kecerdasan spiritual siswal dimulai dari pembiasaan kegiatan membaca Al-Quran yang dilakukan setiap hari dibimbing oleh pembina dengan adanya proses evaluasi dan tanya jawab di akhir kegiatan merupakan sarana dari pihak sekolah dalam melatih siswa untuk meningkatkan rasa percaya diri serta kemampuan beradaptasi dengan lingkungan sosial sehingga akan terbentuknya pribadi siswa dengan sikap sosial yang baik pada lingkungan dan dapat memberikan dampak positif dalam menjalin hubungan sosial di masyarakat sesuai dengan nilai dalam kecerdasan spiritual. Jenis penelitian ini adalah penelitian lapangan dengan menggunakan metode kualitatif dengan menggunakan pendekatan naratif. Sedangkan teori yang digunakan adalah teori Fungsionalisme Struktural Talcott Parsons. Dalam mengumpulkan data penulis menggunakan teknik pengumpulan datalberupa observasi, wawancara dan dokumentasi. Dalam menganalisis data penulis menganalisis data menggunakan pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Berdasarkan hasil wawancara dengan siswa di MTs Miftalhussa’adah program mentoring ini memberikaln peningkatan terhadap aspek kecerdasan spiritual siswa melalui pembiasaan mengaji yang semula belum bisa membaca All-Qur’an dengan balik dengan pendisiplinan setiap hari sehingga menjadi lebih lancalr dan sesuai dengan bacaan tajwid serta menumbuhkaln sikap berpikir positif, dan meningkatkan rasa percaya diri siswal sehingga dapat menjalin interaksi yang baik antar sisw

Upaya Pencegahan Anemia pada Remaja Puteri sebagai Pilar Menuju Peningkatan Kesehatan Ibu

Terhitung 2016 program MDGs dilanjutkan dengan program baru yaitu Sustainable Development Goals (SDGs), dengan aksi 17 tujuan. Satu diantaranya adalah dalam rangka meningkatkan kesehatan ibu. Kaitannya dengan kesehatan ibu, kesehatan seorang remaja puteri sebagai calon seorang ibu dan sekaligus sebagai penerus bangsa perlu menjadi perhatian utama. Dalam siklus hidup, tahap masa remaja sangat penting, karena terjadi proses tumbuh kembang. Bila proses ini berlangsung optimal, akan menghasilkan remaja puteri serta calon ibu yang sehat. Hasil Riset Kesehatan Dasar (RISKESDAS) tahun 2013, menunjukkan bahwa prevalensi anemia di Indonesia yaitu 21,7%. Kementerian kesehatan pada tahun 2014 juga mengeluarkan hasil penelitian bahwa penderita anemia berumur 15-24 tahun sebesar 18,4%. Berbagai cara perlu dilakukan dalam rangka mengatasi permasalahan penderita anemia utamanya pada remaja puteri sebagai calon ibu. Tulisan ini merupakan analisis hasil kajian literatur. Dari berbagai informasi baik hasil penelitian maupun hasil informasi laporan berbagai sumber, menunjukkan masih diperlukannya upaya yang keras dalam meningkatkan kesehatan dan pengetahuan remaja putri sebagai calon ibu. Peran seluruh masyarakat baik guru sebagai pendidik, orang tua, dan para tokoh masyarakat yang terlibat di dalam peningkatan kesehatan masyarakat secara menyeluruh sangat diperlukan

Affiliation of local audit firms with Big4 auditors and capital structure : evidence from Indonesia

Purpose: This paper aims to investigate whether the choice for a Big4-affiliated local audit firm affects the capital structure of listed companies in Indonesia, a fast-growing emerging country that is characterized by high information asymmetry and low litigation risk. A unique characteristic of the Indonesian audit environment is that Big4 auditors can only enter the market indirectly through affiliation with a local audit firm. Design/methodology/approach: A sample of Indonesian listed companies between 2008 and 2015 is used to investigate this relation using ordinary least squares (OLS). To address the concern that the choice for Big4-affiliated auditors might reflect client characteristics, the authors also perform OLS on a matched sample, using both propensity-score and entropy-balance matching. Findings: Across all three samples, the authors document that companies audited by a Big4-affiliated local audit firm display lower debt ratios. The authors find no such effect for affiliation with second-tier audit firms. Surprisingly, they find that the negative effect of Big4 affiliation is increasing in client size. Research limitations/implications: This study provides evidence of the consequences of hiring Big4 auditors on the perceived information asymmetry by financial markets under extreme conditions: in an environment characterized by low litigation risk and where Big4 auditors can operate only indirectly through affiliation. Practical implications: The results of this study are of interest to policymakers, managers and financial stakeholders in emerging countries where external financing is important yet difficult to obtain because of severe information asymmetry. Hiring a Big4 auditor, even only through affiliation, might reduce perceived information asymmetry and increase the access to external equity financing. Originality/value: To the best of the authors' knowledge, this study is the first to provide evidence of the effect of Big4 auditors on their clients' capital structure when they can operate only indirectly through affiliation with a local auditor

Aktivitas Radionuklida Antropogenik 137cs Di Perairan Semarang Berdasarkan Sirkulasi Arus Global

Banyak macam sumber radionuklida yang masuk ke laut dan saat ini antropogenik radionuklida menjadi perhatian yang serius di dunia ini. Kecelakaan Chernobyl dan Fukushima yang terjadi belum lama merupakan contoh penyumbang radionuklida antropogenik, di samping dari sumber lain seperti uji coba nuklir di atmosfer yang banyak dilakukan setelah Perang Dunia II. Penelitian ini bertujuan untuk mengetahui tentang kondisi radionuklida 137Cs di perairan Semarang, Pengambilan sampel dilakukan pada tanggal 2 Juli 2012 kemudian ditreatment di Laboratorium Kimia Jurusan Kelautan Undip dan dilanjutkan di Badan Tenaga Nuklir, Jakarta yang dilaksanakan pada bulan Juli-Oktober 2012. Metode penelitian ini bersifat deskriptif, sedangkan teknik pengambilan sampel menggunakan metode sampling purposive. Analisis aktivitas 137Cs menggunakan metode dari IAEA-MEL (International Atomic Energy Agency\u27s Marine Environmental Laboratories). Hasil penelitian menunjukan bahwa radionuklida 137Cs di Perairan Semarang dalam kisaran yang sangat kecil bila dibandingkan dengan penelitian sebelumnya di beberapa tempat lain. Nilai konsentrasi pada sedimen berkisar 0,65 Bq/kg hingga 1,11 Bq/kg, pada air laut 0,02 mBq/L hingga 0,09 mBq/L, pada biota sebesar 0,01 Bq/kg pada Euthynus alleteratus sedang pada Anadara granosa sebesar 0,02 Bq/kg. Karena di Semarang tidak ada sumber aktivitas radionuklida yang menghasilkan 137Cs, maka diduga aktivitas yang ada berasal global fallout yaitu buangan Fukushima yang baru terjadi satu tahun yang lalu dan dibawa oleh arus global yaitu ARLINDO yang kemudian diteruskan oleh arus monsoon

Pengaruh Akuntabilitas dan Transparansi terhadap Pengelolaan Anggaran

The purpose of this study is to determine the relationship of the application of the principles of good governance such as the principles of accountability and transparency, which is carried out on budget management. The method is quantitative approach. Three hypotheses is proposed in this study. First, whether accountability affects Budget Management, second, whether Transparency affects the Budget Management and third, whether Accountability and Transparency does affect the Budget Management. Research states that accountability is positively associated with budget management, transparency is also positively related to budgetmanagement, and Accountability, and Transparency together positively related to budget management