DETERMINAN TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI (STUDI PADA PERUSAHAAN PERTAMBANGAN)

The purpose of this research is to examine the effect of independent comissioner, audit committee, and audit quality on tax avoidance which moderated by institutional ownership at mining companies in Indonesia Stock Exchange. The samples in this study amounted to 33 mining company in Indonesia Stock Exchange period 2017-2019. The test results show that independent comissioner and audit quality have a negative effect on tax avoidance. Meanwhile audit committee has a positive effect on tax avoidance. Furthermore, Institutional ownership moderate independent comissioner, audit committee, and audit quality on tax avoidance (quasi moderation)

Modeling Data Containing Outliers using ARIMA Additive Outlier (ARIMA-AO)

The aim this study is discussed on the detection and correction of data containing the additive outlier (AO) on the model ARIMA (p, d, q). The process of detection and correction of data using an iterative procedure popularized by Box, Jenkins, and Reinsel (1994). By using this method we obtained an ARIMA models were fit to the data containing AO, this model is added to the original model of ARIMA coefficients obtained from the iteration process using regression methods. This shows that there is an improvement of forecasting error rate data.Comment: 13 page

Value Relevance Dan Ifrs Adoption Di Indonesia: Investigasi Pada Perusahaan Lq-45 Bursa Efek Indonesia

Value relevance is being defined as the ability of information disclosed by financial statements to capture and summarize firm value. earnings per share (EPS) and book value of shares (BVS) and stock market price (SMP), both before and after IFRS adoption. Based on theresult,test there the valuerelevancebefore and after IFRS adoptio. The value relevance after IFRS adoption decreased. These findings differ from the findings in several countries have adopted IFRS. In many countries have adopted IFRS tends to increase the value relevance

Value Relevance dan IFRS Adoption di Indonesia: Investigasi pada Perusahaan LQ-45 Bursa Efek Indonesia

Value relevance is being defined as the ability of information disclosed by financial statements to capture and summarize firm value. earnings per share (EPS) and book value of shares (BVS) and stock market price (SMP), both before and after IFRS adoption. Based on theresult,test there the valuerelevancebefore and after IFRS adoptio. The value relevance after IFRS adoption decreased. These findings differ from the findings in several countries have adopted IFRS. In many countries have adopted IFRS tends to increase the value relevance

Pengaruh Manajemen Laba Riil terhadap Kinerja Perusahaan dengan Pendekatan Arus Kas Operasi

Pengaruh Manajemen Laba Riil Terhadap Kinerja Perusahaan dengan Pendekatan Arus Kas Operasi. Manajemen laba merupakan tindakan yang tidak mudah untuk menghindari karena dampak dari penggunaan basis akrual dalam penyusunan laporan keuangan. Dalam penelitian ini, manajemen laba nyata dengan pendekatan arus kas operasi proxy pada kinerja Perusahaan dengan menggunakan indikator Return on Asset (ROA) dan Tobin Q. Sampel yang digunakan dalam penelitian ini adalah Perusahaan manufaktur yang menggunakan kriteria pemilihan sampel. Metode penelitian ini menggunakan analisis deskriptif dan metode analisis statistik. Pengujian hipotesis dilakukan dengan menggunakan uji t dan uji F, dengan tingkat signifikansi (α) dari 5 persen khususnya. Hasil analisis regresi untuk penelitian ini menunjukkan bahwa pendekatan manajemen laba nyata untuk efek arus kas operasi pada indikator kinerja Perusahaan Return on Asset (ROA) dan tidak berpengaruh pada indikator kinerja Perusahaan Tobins Q. Kata Kunci: Manajemen laba riil, ROA, Tobin s Q. Abstrak: Influence of Real Profit Management on Company Performance with Operating Cash Flow Approach. Earnings management is an act that is not easy to avoid because of the impact of the use of the accrual basis in preparing the financial statements. In this study, real earnings management with operating cash flow approach proxies on firm performance using indicators Return on Assets (ROA) and Tobins Q. Sample used in this study is a manufacturing company using sample selection criteria. Methods this study uses descriptive analysis and statistical analysis methods. Hypothesis testing is performed using the t test and F test, with a significance level (α) of 5 persen. The results of the regression analysis for this study indicate that real earnings management approach to operating cash flow effect on the companys performance indicators Return on Assets (ROA) and no effect on companys performance indicators Tobins Q. Kata Kunci: Real earnings management, ROA, Tobin s Q

Steps in Designing Queue and Interview Process Using Information System: a Case of Re-registration of New Students in Universitas Negeri Makassar

. Universitas Negeri Makassar (UNM) have a number of prospective students is quite a lot. Based on data released by the BAPSI UNM (2015) that the data student candidates of UNM who passed the selection with SNMPTN SBMPTN selection as 3,791 people. If the prospective graduate students interviewed are normally it will take a long time and will certainly make students uncomfortable. Therefore it is necessary design an information systems to solving this problem. This research aim to develop an information system to facilitate the process queue. The method used in this research is to use the three stages in the Software Development Life Cycle method namely Initiation Phase, Development/Acquisition Phase, and Implementation Phase. This information system development using PHP and CodeIgniter as a its framework. This design results will be obtained an queues and interviews information system that can be used to manage the queue and interview data. By implementing this system, it potentially reduce time to wait and the process of managing results of interviews can be obtained directly without a process of inputting interview repeat if done manually

The Efficacy of Trimethoprim-sulfamethoxazole Compared to Ciprofloxacin in the Treatment of Spontaneous Bacterial Peritonitis in Cirrhotic Patients with Ascites

Background: The incidence of spontaneous bacterial peritonitis (SBP) is 7 to 23%, and the associated mortality rate is 25 to 40% (Rimola 1992). The aim of this study was to evaluate the efficacy of trimethoprim-sulfamethoxazole compared to ciprofloxacin in the treatment of SBP in cirrhotic patients with ascites. Materials and Method: This prospective randomized double blind study included 43 cirrhotic patients with ascites (25 males, 18 females, ages 23-75 years, one female patient died prior to laboratory evaluation) enrolled between May 1999 and June 2000, at the Department of Internal Medicine of Mohammad Hoesin General Hospital /the Medical Faculty of Sriwijaya University of Palembang, South Sumatera. Twenty-three patients (53.4%) with SBP were eligible for the study, all were randomized. Patients were divided into 2 groups (13 in group I, and 10 in group II), those receiving trimethoprim- sulfamethoxazole 960 mg once daily for 10 days and those receiving ciprofloxacin 1000 mg once daily for 10 days. Statistically, there was no significant difference in the characteristics of the 2 groups. Results: The incidence of SBP in our study was 53.4% (23 patients out of 43 cirrhotic patients with ascites). The Results of the study demonstrate that trimethoprim-sulfamethoxazole and ciprofloxacin are both effective (91.6% and 90%) in the treatment of SBP. There was a significant decrease in ascitic fluid PMN count after 10 days treatment with both of the drugs (p=0.001 and p=0.000). There was no statistically significant difference (t-test) between the two groups in decreasing the ascitic fluid PMN count after the treatment (p=0.664). Conclusion: Trimethoprim-sulfamethoxazole and ciprofloxacin has similar efficacy in the treatment of spontaneous bacterial peritonitis in cirrhotic patients with ascites

Confirming the existence of π-allyl-palladium intermediates during the reaction of meta photocycloadducts with palladium(ii) compounds

The transient existence of π-allyl-palladium intermediates formed by the reaction of Pd(OAc)2 and anisole-derived meta photocycloadducts has been demonstrated using NMR techniques. The intermediates tended to be short-lived and underwent rapid reductive elimination of palladium metal to form allylic acetates, however this degradation process could be delayed by changing the reaction solvent from acetonitrile to chloroform

Metode Analisis Diskriminan dalam Pengelompokan Kabupaten/Kota di Provinsi Sulawesi Selatan Berdasarkan Indikator Indeks Pembangunan Manusia

Discriminant analysis is a method in multivariat statistic analysis that related with object which have separated into the defined group defined and see the accuracy of the formed group. In this research, clustera analysis is used for the first grouping, cluster analysis is a statistical analysis which aims to classify some objects based on the characteristics similarity among the object. Data for this study is HDI (Human Development Index) of indicator in south sulawesi in 2016. The result of this research are 1st cluster (lower HDI indicator) which have 21 city/ distric and the 2nd cluster (higher HDI indicator) which have 3 city/distric as the closeness value between the cluster that formed is 0.902 which shows the closeness between the cluster is high . Furthermore, the discriminant function that have formed explains that if the life expectancy increase, the HDI indicator in city/distric in south sulawesi province will decrease but if school expectation duration in school , average of duration in school, and parity of pur hasing power is increasing, the HDI indicator in city/distric in aouth sulawesi will also increase