Pengaruh Mekanisme Corporate Governance Terhadap Pemilihan Auditor Eksternal

The purpose of this research was to test empirically the influence of mekanimse corporate governance against the reputable auditors and election to test comparatively regarding corporate governance mechanisms and the selection of the external auditor on the financial industry specialization and non-finance listed in Indonesia stock exchange. A sample of these studies use purposive-sampling on the company listings on BEI.Analysis methods in use are logstik regression test and test different independent t-test. The independent variable in this study is mekanimse corporate governance described the institutional share ownership with a presentation, the presentation of managerial stock ownership, the size of the Board of Commissioners and the audit Committee's effectiveness. The dependent variable used is the selection of the external auditor were described using dummy variables for top ten reputable Auditors. Controling variable used is the size of the enterprise, leverage and the type of industry.Research results that stock ownership variable has no effect on the selection of the auditor ekternal the reputable. While the variable size of the Board of Commissioners and the audit Committee's effectiveness to the reputable auditor election. Test result different tells us that the mechanism of the corporate governance and the election of an auditor for the financial sector better than the non-financial sector

CORPORATE GOVERNANCE DAN KARATERISTIK PERUSAHAAN TERHADAP MANAJEMEN RESIKO PADA PERUSAHAAN KOMPAS 100

Penelitian ini bertujuan untuk membuktikan secara empiris ukuran komite audit, kepemilikan institusional, ukuran perusahaan, profitabilitas dan leverage berpengaruh terhadap manajemen resiko perusahaan kompas 100. Populasi untuk penelitian ini menggunakan data-data keuangan perusahaan yang terdaftar di kompas 100 pada tahun 2016-2018. Pemilihan sampel dilakukan dengan metode puposive sampling dengan menetapkan kriteria sampel sebanyak 144 sampel selama 3 tahun observasi penelitian.  Metode analisis menggunakan kualitatif dengan alat analisis spss ver.23. hasil penelitian yaitu ukuran komite audit, kepemilikan institusional, profitabilitas dan leverage tidak berpengaruh terhadap manajemen resiko sedangkan ukuran perusahaan berpengaruh terhadap manajemen resiko

Performance Evaluation Of Mathematics Teachers In Full Day School Program At Smp Islam Terpadu Insan Mulia In Manokwari

The Study reseacrh at describing three intelegences, namely pedagogy, personality, and profesional of mathematics teacher at SMP Islam terpadu (SMPIT) Insan Mulia in Manokwari. The type of study employed was qualitative research with descriptive approach. The research subjects were Mathematics teachers who have one-year-teaching minimally at the school. Several instruments were used in this study, the reseacher was the main instrument, and others were observation sheet, questionnaire, test sheet, checklist, and interview guidance. The research subject were mathematics teacher who tought at SMPIT Insan Mulia in Manokwari. The result of the study reveal that (1) the teacher’s pedagogy intelegences is already excellent where 8 indicators must be possessed, teachers at SMPIT Insan Mulia in Manokwari had conducted 7 of them which were maximal, (2) The personal intelligence possessed by the teacher’s is already excellent, teacher at SMPIT Insan Mulia in Manokwari were able to apply it entirely maximally, and (3) the professional possessed, teacher at SMPIT Insan Mulia in Manokwari were able to conducted to apply three of them maximally. Thus, it needs to conduct teacher training and education institutions in conducting PTK to improve teaching capacity of Mathematics teacher.   &nbsp

SINKRONISASI HARGA SAHAM MELALUI KUALITAS AKRUAL DAN RISIKO PASAR DI BURSA EFEK INDONESIA STUDI KHASUS PERUSAHAAN PERBANKAN

The objectiveof this researchwas examining empirically the correlation between the nondiscretionary accruals, the discretionary accrual and the market  risk on the stock price synchronization. The non discretionary sccruals, the discretionary accruals and the market risk were regarded as the specific information of companies. The subject of this research was tge specific information of companies. The subject of this research was the banking companies indexed in Indonesia Stock Exchange in the period of 201-2017. The result of this research showed that the nondiscretionary accruals affected the stock price synchronicity, the discretionary accrual did not affect the stock price synchronicity and the market risk did noot affect the stock price synchronicity. The important of this research was that the nondiscretionary accruals were the important factor for the investors to decide the specific infrormation of companies for the decision making of the capital market.

Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Hutang pada Perusahaan Jasa yang Listing di BEI Tahun 2013-2015

The objective of this study was to empirically examine the Factors Affecting Debt Policy in The Services Company in the Indonesian Stock Exchange in the period of 2013 - 2015. The sample was collected using purposive sampling method, acquired 18 service companies listed in the Indonesian Stock Exchange. The data analysis method used linear regression analysis with 95% confidence level. The result indicated that the managerial ownership, the institutional ownership and the foreign ownership had a significant negative effect on the debt policy. The company's growth and the dividend policy did not have a significant positive effect on debt policy. The public ownership and the profitability had a significant negative effect on the debt policy, and the asset structure a significant positive effect on the debt policy

EARNING MANAGEMENT DAN RELEVANSI INFOMASI AKUNTANSI: PENDEKATAN MOTIVASI SIGNALIG DAN OPORTUNISTIK.

This study was aimed at testing the earning management and accounting information relevance : Signaling motivation and opportunistic approach. This research was conducted in Propoerty and Real Eastate Industues listed in The Indoneisa Stock Exchaange in the period of 2011-2014. The Sampling technique used was pusposive sampling method, with the criteria of property and real estate compenies consistently listed on the Stoxk Exchange in the year of 2011-2014 and actively engaged trade in stock. The result of this study indicated the value relevance of earning affected of the stock price, relevance of book value and cash flow did not influance the stock price. Earning management (short term discretionary accruals) did not affect the stock price while earnings managemen (long term discretionary accruals) and earning management (aggregate term discretionary accruals) affected on dtovk prices. Keyword: Earning Management, Relevance Of Accounting Informasi And Signaling Opportunistic.

PENGARUH DANA PIHAK KETIGA DAN KECUKUPAN MODAL TERHADAP PROFITABILITAS PADA BANK RIAU KEPRI KOTA BATAM

The purposive of this study to determine the influence of third-party funds and capital adequacy ratio to profitabilitas at Bank Riau Kepri Batam city. The data usedin this research is secondary data such as monthly financial statement Bank Riau Kepri Batam city for a periodof five years from 2012 to 2016. The sample used probability sampling method in which all of the population has a chance to be a sample of 60 observations. The method of analys in this study using multiplelinier regression. The result showed that the partial of third-party funds and significant effect on profitabilitas of 0,000 and capital adequacy ratio significant on profitabilitas of 0,013. Simultaneously, third-party funds and capital adequacy ratio significantly positif on profitabilitas. Rated R Square of 81,0%. this shows the value of variabel third-party funds and capital adequacy ratio are able to explain the profitabilitas amounted to 81,0%

PENGEMBANGAN LEMBAR KERJA PESERTA DIDIK IPA BERBASIS SCIENTIFIC PADA MATERI SISTEM PERNAPASAN MANUSIA KELAS VIII SMP SWASTA BNKP MARANATA

Penelitian ini dilakukan untuk mengatasi kurangnya penggunaan LKPD (Lembar Kerja Peserta Didik) di SMP Swasta BNKP Maranata yang mengakibatkan peserta didik kurang terampil dalam melakukan percobaan dan berkurangnya ketertarikan dalam proses pembelajaran. Penelitian ini bertujuan untuk menghasilkan LKPD IPA berbasis pendekatan Scientific pada materi sistem pernapasan manusia untuk kelas VIII SMP. Penelitian ini menggunakan metode penelitian dan pengembangan (Research and Development). Penelitian ini menggunakan model pengembangan 4-D, yang terdiri dari empat tahap yaitu pendefinisian, perancangan, pengembangan, dan penyebaran. Hasil penilaian terhadap LKPD menunjukkan bahwa LKPD yang dikembangkan sangat valid dari segi materi, bahasa, dan desain. Selain itu, LKPD ini juga dinilai sangat praktis dan efektif untuk digunakan oleh siswa. Berdasarkan data yang diperoleh, dapat disimpulkan bahwa LKPD yang dikembangkan berhasil memenuhi tujuan dari penelitian ini