The Impact of Ifrs Adoption on Earnings Management in Banking Companies in Indonesia Stock Exchange

The issue of the IFRSadoption as a standard that can lead to a reduction of earnings management. The research aimed to give empirical evidence concerning the impact of the IFRS adoption on earnings management, and the test of the difference level of earnings management between before and after the IFRS adoption. The research scope focused on the implementation of IFRS adoption particularly in PSAK No. 50 and PSAK No. 55 (revised 2006) concerningfinancial instruments. The research objects were the banking companies listed in Indonesia Stock Exchange for 4 years (2008-2011), i.e. as many as 23 banks. Samples were taken by using the purposive sampling technique. The main variables in this research are IFRS and earnings management,and includes several control variable, among others are, size, financial leverage, market to book value and institutional investors. The data were analyzed usingmultiple regression analysis and different t-test analysis. The research result indicates that the IFRS adoption has not effect the decreaseon the earnings management.Among the four control variables, the variable institutional investor is found not to have theeffect on earnings management, whereas the other three variables haveeffect.The result of the different t-test analysis also indicates that statistically there is not significant difference on the level of the earnings management between before and after IFRS adoption. Thus, based on this study concluded that the adoption of IFRS still allow for the occurrence of earnings management

Pengaruh Efikasi Diri, Norma Subjektif, Sikap Berperilaku dan Pendidikan Kewirausahaan terhadap Intensi Berwirausaha

. The purpose of this study is to determine the effect of self efficacy, subjective norms, attitudes behave, and entrepreneurship education on the intentions of entrepreneurship the students of Kuningan University .This research use descriptive method, verifikatif, and eksplanatory metoe using questionnaire as the main data gathering tool. In this research, the subject of this research is the students of Kuningan University. Samples in this study are 360 respondents. The data is done by using Multiple Linear Regression Analysis model with SPSS 20 computer program. The result of this research shows that self efficacy, subjective norm, attitude behave, and entrepreneurship education have a positive effect on entrepreneurship intention.Keywords. Self Efficacy; Subjective Norm; Attitude Behavior; Entrepreneurship Education; Entrepreneurship Intentio

Pengaruh Kecerdasan Emosional terhadap Pemahaman Akuntansi Dilihat dari Perspektif Gender

Intelectual quotient is not a dominant factor in one’s success. Neither in business social life, there use many clever scholars and during their study in university, they’re always be top students, but when they go to work they become their classmates subordinates which havea barely enough academic achievement. A success of life is more determined by Emotional Quotient, which have many aspects link to personality.This research takes on accountancy student population. In the final phase which take 120 unit subject. The method taking of this sample is nonprobability sampling. The data analysis in this research uses a simple linier regression statistic test tools.Base on this test, the account understanding of woman is greater than account understanding of man

Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit

The auditor need both competency and independency to improve the relevance of financial statement. The objective of this research is to know the influence of competency andindependency on the audit quality. The subject of this research are public accountant office at Jakarta Pusat. The result show that the competency has influence on the audit quality and the independency has no influence on the audit quality partially. But the competency and independency have influence on the audit quality simultaneously

NLPositionality: Characterizing Design Biases of Datasets and Models

Design biases in NLP systems, such as performance differences for different populations, often stem from their creator's positionality, i.e., views and lived experiences shaped by identity and background. Despite the prevalence and risks of design biases, they are hard to quantify because researcher, system, and dataset positionality is often unobserved. We introduce NLPositionality, a framework for characterizing design biases and quantifying the positionality of NLP datasets and models. Our framework continuously collects annotations from a diverse pool of volunteer participants on LabintheWild, and statistically quantifies alignment with dataset labels and model predictions. We apply NLPositionality to existing datasets and models for two tasks -- social acceptability and hate speech detection. To date, we have collected 16,299 annotations in over a year for 600 instances from 1,096 annotators across 87 countries. We find that datasets and models align predominantly with Western, White, college-educated, and younger populations. Additionally, certain groups, such as non-binary people and non-native English speakers, are further marginalized by datasets and models as they rank least in alignment across all tasks. Finally, we draw from prior literature to discuss how researchers can examine their own positionality and that of their datasets and models, opening the door for more inclusive NLP systems.Comment: ACL 202

Validation of astronaut psychological select-in criteria

An optional astronaut selection strategy would select-in individuals on the basis of personality attributes associated with superior performance. Method: A test battery, the Astronaut Personal Characteristics Inventory (ASTROPCI) was developed which assesses positive and negative components of achievement, motivation, and interpersonal orientations and skills. The battery was administered to one hundred three astronaut candidates and sixty-six current U.S. Shuttle astronauts. To determine performance, a series of conceptual areas related to space flight performance were defined. Astronauts rated their peers on each of these dimensions. Ratings were obtained on all eighty-four current astronauts (excluding those selected in 1990). In addition to peer ratings, supervisor assessments of the same dimensions were obtained for each astronaut. Results: Cluster and factor analysis techniques were employed to isolate subgroups of astronauts. Those astronauts with both high achievement needs and interpersonal skills were most often rated among the top five by their peers and least often rated among the lowest five. A number of scales discriminated between astronauts rated high and low on one or more performance dimensions. Conclusions: The results parallel findings from the personality assessment of individuals in other demanding professions, including aircraft pilots and research scientists, suggesting that personality factors are significant determinants to performance in the space environment

Data Logger Digital Berbasis ATmega 2560

In this research, a data logger has been created to record the measurement results of current and electric voltage from a solar power system and wind power. This study aims to make a current and voltage measurement data recorder automatically so that the data retrieval process is easier and more accurate. Data loggers have 10bit ADC accuracy and data can be stored in a Micro SD Card. Data recording by a data logger is done every 100 ms for twenty-four hours then the data is plotted. The results of seven days of collecting current and voltage data for solar power plants obtained graphs such as square waves with maximum voltage and current are 33 volts and 537 mA, for wind power systems the maximum voltage and current were 26 volts and 273 mA. The memory used to record for one day is 5.2MB so the data logger is able to measure the current and voltage of the power generation system and record the measurement data for twenty-four hours continuousl

Artificial Intelligence as Human Behavior Detection for Auto Personalization Function in Social Media Marketing

This study aims to determine how artificial intelligence's role in increasing marketing activities' effectiveness in automatic personalization. Some of the factors that can influence humans using social media are what they like, where they comment, and their type in the search fields on their social media. The method used in this research is a comparative descriptive method, namely describing or explaining and validating a phenomenon under study, then comparing it with other social media that has a different system. Some of the variables or objects studied in this paper are the user's habits in using social media and the artificial intelligence found on several social media that reacts with their users' habits. This study shows how artificial intelligence can increase the effectiveness of marketing activities on social media and produce comparable data between artificial intelligence technologies found in several social media, which shows that artificial intelligence is proven to increase marketing activities' effectiveness. It is done on social media