Pengaruh Independensi Dan Komitmen Organisasi Terhadap Kualitas Audit (Studi Pada Kantor Akuntan Publik Di Bandar Lampung, Bandung, Dan Jakarta)

Problems faced by public accountants today is the issue of deterioration of ethical standards and a crisis of confidence in auditing that will have an impact on the quality of the companys financial statement audit. Any deterioration of ethical standards and a crisis of confidence in public accounting is influenced by several factors such as the level of auditor independence and commitment in conducting the audit.This research aims to obtain the empirical evidences whether independence and organizational commitment partially give the positive influences to audit quality. The research is conducted to the independent auditor from various Public Accountant Offices by spreading closed questioners to the chosen location as the sample. The sampling technique used sampling area, then the data were analysed using Structural Equation Modelling that based on covariance structure, called Linear Structural Relations (LISREL). This modeling technique consists of the measurement model and structural model. Measurement model used to measure the dimensions that form a factor or latent variable, whereas the structural model describes the influence and relations between constructs or latent variables. The researches result concludes that independence and organization commitment partially give the positive influences and significant to audit quality

Peningkatan Kemampuan Siswa Kelas VI SDN 2 Galumpang Dalam Bercerita Melalui Metode Diskusi

Masalah yang diteliti pada penelitian ini adalah tentang pelaksanaan pembelajaran berbicara dengan cara bercerita melalui metode diskusi dengan subjek penelitian kelas VI SDN 2 Galumpang tahun pelajaran 2013/2014. Penelitian ini bertujuan (1) mendeskripsikan upaya meningkatkan kemampuan siswa kelas VI SDN 2 Galumpang dalam bercerita melalui metode diskusi, (2) mendeskripsikan hasil peningkatan kemampuan siswa kelas VI SDN 2 Galumpang dalam bercerita melalui metode diskusi. Penelitian yang dilakukan menggunakan jenis penelitian tindakan (PTK). Dalam Analisis data penelitian yang digunakan adalah analisis data kualitatif. Berdasarkan hasil penelitian ini menunjukkan bahwa pelaksanaan pembelajaran dengan metode diskusi dapat meningkatkan kemampuan bercerita bagi siswa kelas VI SDN 2 Galumpang dengan hasil observasi awal diperoleh ketuntasan klasikal 40%, pada siklus I meningkat menjadi 60%, pada siklus II naik menjadi 80%. Dalam menentukan penilaian tersebut ditetapkan 5 aspek yang menjadi pedoman penilaian setiap siklus yakni (1) nilai aspek kelancaran berbicara, (2) nilai aspek ketepatan diksi/pilihan kata, (3) nilai aspek struktur kalimat, (4) nilai aspek kelogisan diberi, dan (5) nilai aspek komunikatif/kontak mata. Dari data tersebut dapat disimpulkan bahwa penerapan metode diskusi dapat meningkatkan kemampuan bercerita siswa kelas VI SDN 2 Galumpang

Pengaruh Profitabilitas, Ukuran Perusahaan, Debt to Equity Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Pada Perusahaan Asuransi Yang Terdaftar Di BEI)

This study aims to analyze the factors that affect the timeliness of financial reporting ininsurance companies listed in Indonesia Stock Exchange. The factors examined in this study are profitability, firm size, and debt to equity as the independent variable while punctuality as the dependent variable. Based on the problems and research objectives, this study uses quantitative research. The data used in this study are secondary data from financial statements and selection of samples by using judgment sampling / purposive sampling. The results of this study revealed no significant influence of profitability, firm size, debt to equity to the timeliness of the financial statements of the insurance companies listed on the Indonesia Stock Exchange in the financial reporting data in 2010 to 2012

Prediksi Modulus Elastisitas Batuan Utuh dan Modulus Deformasi Massa Batuan dari Kurva Perilaku Konstitutif

Penelitian ini bertujuan untuk memprediksi nilai modulus elastisitas batuan utuh dan modulus deformasi massa batuan. Pemboran inti pada batulempung di kedalaman 35, 42, dan 60 meter serta batubara di kedalaman 164 dan 181 meter telah dilakukan untuk mendapatkan contoh batu berbentuk silinder. Kemudian gaya diukur dan perpindahan titik diamati selama contoh diuji kuat tekan uniaksial. Selanjutnya regangan dan tegangan dihitung untuk membangun kurva perilaku konstitutif. Modulus elastisitas batuan utuh diprediksi dari Modulus Young Rata-rata karena tipe kurva tegangan-regangan contoh batubara dan batulempung yang diuji termasuk fase elastik pendek. Modulus deformasi massa batuan diprediksi dari Modulus Young Sekan yang diukur dari tegangan nol sampai lima puluh persen dari tegangan puncak. Hasil penelitian menunjukan bahwa Modulus Young contoh batubara 0.30 dan 0.44 GigaPascal (GPa), sedangkan contoh batulempung 3.92, 4.14, dan 4.28 GPa. Modulus deformasi massa batuan batubara  diprediksi 0.11 dan 0.35 GPa, sedangkan modulus deformasi massa batuan batulempung diprediksi 2.40, 3.86, dan 4.46 GPa. Dengan demikian dapat dikatakan bahwa batuan sedimen di Formasi Tanjung Kalimantan Selatan memiliki karakteristik modulus deformasi massa batuan yang 20-63% kurang dari modulus elastisitas batuan utuh. Mengingat studi mengenai topik tersebut masih terbatas jumlahnya, data empiris yang didapatkan dari penelitian ini sangat berharga untuk berbagai kepentingan di bidang mekanika batuan. Contoh terapannya yaitu modulus deformasi massa batuan sebagai parameter masukan pada analisis tegangan-regangan di sekitar bukaan tambang bawah tanah menggunakan permodelan numerik, penilaian kondisi tegangan insitu dan distribusi tegangan terinduksi melalui pemantauan pergerakan massa batuan, atau perhitungan energi regangan dari ledakan batuan (rock bursts)

Inventory and Utilization Aren (a. Pinnata) by Forest Communities Widely (Study Case: Sihombu Village, Tarabintang District, Humbang Hasundutan Regency)

Aren (A. pinnata) are included in the arecaceae (areca nut) and are included in the inclosed seed plants (angiospermae). Aren is a forest plant that has many benefits but is not yet used by forest communities widely. The purpose of this study has to elevate the potential, distribution and utilization of aren. This research was using compartment sampling with compartment strip technique. The result showed that optimal growth of aren in elevate 550-560 mdpl and the utilization of aren such as, sugar palm juice, palm wine, palm fiber, leaf adnd steam. The sugar processing plants by the human in this area is steal simple and production potential processing has not been abel to be treated optimally

Factors Affecting Capital Structure in Manufacturing Companies Go-Public in Indonesia Stock Exchange in the Year 2011-2013

The purpose of this study was to examine the effect only Profitability, growth in sales, taxes, asset structure, dividends, company size and business risks to the Capital Structure Manufacturing Company In Indonesia Stock Exchange Period 2011-2013. Companies that were sampled 31 companies and the number of observations made during 2011-2013 was 93 items observation. Methods of data analysis in this study using multiple linear regression. Based on the calculation results obtained values of R square of 0.487 which means that48.70% of capital structure is influenced by the variable profitability, sales growth, taxation, asset structure, dividends, company size and business risks. While the remaining 51.30% is influenced by other variables not examined in this study. Based on calculations by the statistical test t of the entire independent variables that exist only variable profitability, asset structure, company size and business risks singnifikan effect on Capital Structure. While sales growth variable, taxes, and dividends do not have a significant effect on the capital structure

Analisis Laporan Keuangan Sebagai Dasar Dalam Penilaian Kinerja Keuangan PT. Budi Satria Wahana Motor

This research aims to analyze the financial performance of PT BUDI SATRIA MOTOR VEHICLE in terms of the ratio of solvency, liquidity, profitability and activity ratios in 2009 until 2012.This study uses data collected in 2009-2012 for financial data company. The Data used in this study is secondary data, where writers get data indirectly through intermediaries and media studies libraryPenelitian ini Based on the results of the research, it can be concluded that the companys financial performance has not been good. In terms of liquidity ratio, whereby cash and banks havent been able to guarantee the debt. Review of the solvency ratio, the large amount of debt is not comparable to that of its own capital. On the ratio of profitability, where this ratio tends to decrease. And on the ratio of the activity, the company has showed an increase. From the research, that suggested company to pt.Budi satria the motor had to do the analysis ratio to know further about condition or circumstances of corporate finance

Sistem Pengendalian Manajemen Produksi Dan Hubungannya Dengan Pengelolaan Persediaan Bahan Baku (Studi Kasus Pada PT. Indra Brotherâs Di Bandar Lampung)

The purpose of this study was to determine how the management control system that is run by PT. Pola Marmer Kencana against baku. Material inventory method management analysis is qualitative analysis by using the theories in connection with the problems and issues and at the same time compare realities in the company. The analysis finds that the production process there are weaknesses in the company, this is because the control of management that are less well so no control over the production engine that would impede the course of the production process. From the results, it can be concluded that the production management control system for the management of inadequate supply of raw materials, in the absence of management control, especially on a production machine, so that it would impede the course of the production process. Therefore, companies should create a separate section in the organizational structure so that there is a part that controls the system and fix the machine if one day the damage occurred