Faktor-Faktor yang Mempengaruhi Audit Judgment: Studi Empiris Big Four di Jakarta

Penelitian ini bertujuan untuk menguji pengaruh kompleksitas penugasan audit, pengalaman kerja audit, persepsi etika profesional auditor, kemahiran audit, dan perbedaan gender terhadap audit judgment baik secara parsial maupun simultan. Data yang digunakan dalam penelitian ini adalah data primer. Data diperoleh melalui kuesioner yang dijawab lengkap oleh responden dari KAP The Big Four di Jakarta pada tahun 2015. Metode pengambilan sampel yang digunakan adalah purposive sampling. Metode penelitian yang digunakan adalah analisis regresi linear berganda yang diolah dengan SPSS 20.0 for windows dengan level of significance 5%. Hasil penelitian ini menunjukkan bahwa secara parsial terdapat 3 variabel yang dapat mempengaruhi audit judgment yaitu pengalaman kerja audit, persepsi etika profesional auditor, dan perbedaan gender serta secara simultan kompleksitas penugasan audit, pengalaman kerja audit, persepsi etika professional auditor, kemahiran audit, dan perbedaan gender, dapat mempengaruhi audit judgment

Analisis Fungsi Intermediasi Perbankan Indonesia (Studi Kasus Bank Umum Konvensional yang Tercatat di BEI Periode 2012-2016)

. This research analyzes the influence of specific characteristic of banks (size of the bank, profitability, credit risk, capital and expense management) on the intermediation function of the bank (LDR). The object of research is commercial banks listed on the IDX period 2012-2016 with amount 32 banks. Technical analysis of data used is Panel Regression by using Fixed Effect Model. The result showed that the specific characteristics of the bank (Asset, ROA, NPL, CAR and BOPO) had a simultaneous effect on bank intermediation function with R2 64,98% with significance level α (0,05). The significant variables for intermediation function are CAR and BOPO. While Asset, ROA and NPL variables have no effect

PENERAPAN MODEL QUANTUM TEACHING UNTUK MENINGKATKAN HASIL BELAJARSISWA PADA MATA PELAJARAN IPS KELAS III

ABSTRAK Penelitian ini di laksanakan di salah satus ekolah dasar negeri yang terletak di Kecamatan Sukasari Kota Bandung. Penelitian ini bertujuan untuk mengetahui peningkatan hasil belajar siswa pada mata pelajaran IPS dengan menerapkan model Quantum Teachingsiswakelas III sekolahdasar. Metode yang digunakandalampenelitianiniadalahPenelitianTindakanKelas (PTK) yang mengadaptasi model Kemmis& Mc. Taggart denganduasiklus. Teknikpengumpulan data yang digunakanadalahlembarevaluasi(tesakhir), lembarobservasidandokumentasi.Adapunsubjekdalampenelitininiadalahsemuasiswakelas III denganjumlahsiswa 40 orang.Penelitianinidilatarbelakangiolehhasilbelajar IPS yang masihtergolongrendahkarenamasihdibawahkriteriaketuntasan minimal (KKM) yaitu 70.Hal inidilihatdarinilaiUjian Tengah Semester, siswa yang mendapatkannilaidiatas KKM sebesar 50% sementara 50% nyamasihdibawah KKM. Hasilpenelitiandenganmenggunakan model Quantum Teachingmenunjukanadanyapeningkatanhasilbelajarsiswa, terlihatpadasiklus I siswayang tuntassebanyak 29 orang atau 72,5% dansiklus II meningkatlagimenjadi 35 orang yang tuntasatau 87,5%. Jadikesimpulannyaadalahpenerapan model Quantum Teachingpadapembelajaran IPS dapatmeningkatkanhasilbelajarsiswa. Sebagairekomendasidarisemuapihak yang terkait, bahwa model pembelajaranQuantum Teaching ini sangat membantu dalam meningkatkan mutu dan kualitas pembelajaran

Analisis Perbandingan Kinerja Keuangan Perusahaan Farmasi Milik Bumn dan Swasta

. This research as a purpose to comparative analysis of financial performance in the pharmacy state owned corporation with private corporation listed in Indonesian Stock Exchange during 2010-2014 periods. The methodologies of Reseach is descriptive compatative, sampling used was 8 companies listed in ISE for 5 periods. Analysis technique used was Independen sample T-test. The Result of analysis show that comparative of financial performance in the pharmacy state owned corporation with private corporation base on ROE is be found significantly differentiation because the private corporation ROE is safe position on 15%, where as state owned corporation ROE is under safe position. If looked base on EPS is be found significantly differentiation between pharmacy state owned corporation with private corporation because private corporate EPS better than state owned corporate. For EVA value the pharmacy state owned corporation with private corporation not be found significantly differentiation because the second corporate have EVA negative.Keywords. financial performance; ROE; EPS; EV

Pengaruh Kepemimpinan Transformasional dan Lingkungan Kerja terhadap Semangat Kerja Tenaga Kependidikan

. The purpose of this research is to determine the effect of transformational leadership on the work spirit of educational staf, the effect of work environment on the works spirit of educational staf, the effect of transformational leadership and work environment on the work spirit of educational staf of Riau Kepulauan University, with population of 76 educational staf. This research method using questionnaire, Mutile Linear Regression with SPSS statistic tool. The sampling technique used the census, the entire population was studied. The result of this research are: Transformational Leadership has no significant effect on work spirit with the value of Sig. 0,217. Work environment has significant effect on work spirit with the value of Sig. 0,004, Transformational Leadership and Work Environment have no significant effect on work spirit with the value of Sig. 0,429

Peran Karakteristik Perusahaan dan Corporate Governance dalam Keputusan Pendanaan Perusahaan Pertambangan

The funding decision represents important things that need to be considered by a manager when specify the portion of the company\u27s capital structure that comes from internal funding sources as well as external funding sources. Therefore, this study aims to test empirically the influence the characteristics of the company that are measured by tangibility and profitability as well as the mechanisms of corporate governance that are measured by the board of directors and the independent commissioners in the determination of the company\u27s capital structure. This research is based on the Pecking Order Theory that examines the hierarchy of corporate funding. This research was conducted on the mining company listings in BEI 2012-2015 year period with as many as 138 companies sample. Data analysis in this study using multiple regression analysis that was previously tested with classical assumptions. Hypothesis testing is done through Test t. The results showed that tangibility, profitability, the board of directors and the independent commissioners have no effect on the decision of the company\u27s funding

Pengaruh Inflasi, Wajib Pajak dan Surat Paksa terhadap Penerimaan Kpp Pratama Cirebon

Penelitian inu dilakukan pada KPP Pratama Cirebon pada periode 2014-2016. Penelitian ini bertujuan untuk menguji pengaruh tingkat inflasi, jumlah wajib pajak terdaftar dan penerbitan surat paksa terhadap penerimaan pajak penghasilan. Metode yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Sampel yang diguanakan sebanyak 35 data yag dipilih dengan metode sampel jenuh. Pengujian statistik yang digunakan adalah analisis regresi linear berganda, uji asumsi klasik, uji hipotesis dan koefisien determinasi. Penelitian ini menggunakan bantuan program SPSS versi statistics 23 for windows. Hasil penelitian ini menunjukkan tingkat inflasi, jumlah wajib pajak terdaftar dan penerbitan surat paksa tidak berpengaruh terhadap penerimaan pajak penghasilan. katakunci : Inflasi.; Penerbitan surat paksa; Penerimaan Pajak Penghasilan

Pengaruh Perputaran Modal Kerja terhadap Profitabilitas melalui Perputaran Piutang sebagai Variabel Intervening

. This study aims to determine empirically the effect of working capital turnover on profitability through intervening variable receivable turnover in the consumer goods industry sector with food and beverages sub-sector listed on the Stock Exchange period of 2013-2015 period. Companies listed on the Stock Exchange and companies have been based on sampling criteria called purposive sampling. The data in this study is secondary which is based on the 33 research criteria of the entire population. The result of the research shows that there is a significant influence between the working capital turnover to profitability through variable receivable turnover interval in consumer goods industry sector in food and beverages sub sector listed in BEI period 2013-2015 period. The end result is there is direct influence of working capital turnover to return on asset equal to -0.006. There is no direct effect of working capital turnover to receivable turnover to return on asset of -0,000036, and total influence (correlation of working capital turnover to return on asset) is equal to -0,006036

Country of Origin Dan Citra Merek: Upaya Meningkatkan Minat Beli Konsumen

. Nowadays, customer in Indonesia is very selective in selecting smartphone product, remember that many brands enters from several countries in the world. It cases the often changing of customer's buying interest for smartphone product. this study aims to know the impact of country of origin and brand image towards buying interest to smartphone. survey is conducted on 100 customers of PT Coolpad Electronic Indonesia that do buying on smartphone, with the type of study is descriptive and verification through multiple regression analysis. the finding result shows that country of origin has the positive relationship but it does not influence significantly towards buying interest, it is different with brand image. in smartphone industry, obviously country of origin from product is not noticed in Indonesia, it is different with brand image. this strategy is needed especially in Indonesia with full of brands from smartphone.Keywords. cuntry of origin; brand image; purchase intentio

Pengaruh Tingkat Pendidikan terhadap Prestasi Kerja Karyawan melalui Motivasi Kerja sebagai Intervening

. This study is aimed to analyze the direct and indirect effect of educational level on employee performance through work motivation as an intervening variable at PT. Kereta Api (Persero) Regional Operations (DAOP) 3 Cirebon. The method used in this research is associative method and data collection technique used is the field research (observation, interview, questionnaire) and literature study. To determine the size of the sample, the study used the Slovin formula while to analyse data the researchers performed validity, reliability and classical assumption test (normality, multicollinearity, heteroscedasticity and autocorrelation test), path analysis, t hypothesis testing. The results of path analysis showed that the level of education directly impacted to employee performance and indirectly to work motivation (an intervening variable) and finally to employee performance. Due to the fact that the direct correlation coefficient is greater than the indirect correlation coefficient, it can be said that the true relationship is direct correlation.Keywords. Level of education; work motivation; job performance