Pengaruh Asimetri Informasi Terhadap Praktik Manajemen Laba Pada Perusahaan Manufaktur Di Bei

Theory of Agency which implication of asimetri information arising from the existence of difference of importance between manager with stockholder. Where manager have more information to arrange accountancy numbers specially profit undetected by stockholder. Arrangement of that accountancy often referred as earning management. This research aim to to find empirical evidence of influence of information asimetri to earning management with variable control operation cash flow varians ( CFVAR), growth of company ( GROWTH), company size measure ( SIZE), and mean of kapitalisasi market ( MKTBV). Desain Research used is research with hypothesis. Tied variable and free variable in this research is earning management which to proxy in accruals discretionary and of asimetri information which to proxy with spread bid-ask relative. Sampling in this research is manufacturing businesss which enlist in Effect Exchange Indonesian start year 2006-2010 counted 67 company. Data analysis which used in this research cover classic assumption test that is test of normality, test multikolinearity, test autocorelation, and test of heterokedastisition. Later, then examination of hypothesis with analysis of regretion doubled. Result of examination by simultan indicate that information asimetri and variable control operation cash flow varians, growth of company, company size measure, and mean of capitalitation market have an effect on by significate to earning management. This indicate that information asimetri and all control variable can explain earning management. Besides, variable control operation cash flow, growth of company, and mean of kapitalisasi market don't have an effect on to earning management, only company size measure having an effect on by significate to earning management

The Effects of DRTA Reading Technique on the Senior High School Students' Reading Comprehension Achievement and Reading Behaviors

This study was done to find out the effect of DR-TA to Senior High School students' reading comprehension and also their reading behavior during the reading activity. In order to answer the problems formulated, the experiment was held, two classes were used. One class was the control class and another was the experiment class. The subjects of the study were students from Grade XI social program of Senior High School. The 50 students were chosen randomly. The treatment was given seven times. Before the treatment, a pretest was given to each group, and then after all of the treatment was given, a posttest was held. The score of the two tests was then processed by ANCOVA. The result of the data analysis showed that the two reading techniques gave different effects on students' reading comprehension and reading behaviors. Based on the statistical analysis, the students who were taught by DR-TA showed higher reading comprehension achievement progress than the control group who were taught using ARAD. The result of the questioner and video observation showed that most of good reader behaviors were done by the experimental group while less of the control group did them. However, some of good reader behaviors were not done by most of both groups

Teaching Communicative Translation Through Skopos Theory

Communication is considered successful when the people involved understand each others. Since there are many languages around their world, languages can also be a barrier in communicating. People with a particular language cannot interact with other who has different language than his to link this shortage, it requires the role of a translator. Nowadays many people are just taking the opportunity to be translators just because they are bilingual without any awareness of what it is called as successful in translation People with a particular language cannot interact with other who has different language than his. In this regard, this paper will discuss what aspect are necessary to be a professional translator. This understanding will lead us to know how to teach translation to students in order to achieve a communicative translation

Wh-Questions Constructed by the Structure II Students of the English Department of Widya Mandala Catholic University Surabaya

A functional syllabus focuses on fluency which may lead to the less attention on grammatical rules. It accounts for grammar errors in producing sentences including in asking questions. This study explored Wh-question errors by using the Surface Strategy Taxonomy. The results show that the students' ability in constructing Wh-questions in Simple Present Tense, Simple Past Tense and Simple Future Tense was insufficient. The most frequent error in Simple Present Tense was the Wh word; the error consists of 96 errors in misformation; for the Simple Past Tense was verb, the errors consist of: 6 errors in omissions, 59 errors in addition, 64 errors in misformation and 3 errors in misordering, for the Simple Future Tense was the subject, the errors consists of: 6 errors in omission, 2 errors in misformation and 135 errors in misordering

Penggunaan Na-cmc Dan Gum Xanthan Untuk Memperbaiki Kualitas Cake Beras Rendah Lemak

The use of Na-CMC need to be combined with xanthan gum hydrocolloid to improve the physical, chemical, and sensory properties of reduced fat rice cake. The research aimed to determine the effect of hydrocolloid concentration (Na-CMC and xanthan gum = 4:1) onphysical, chemical, and sensory properties of reduced fat rice cake. The experimental design was Randomized Block Design with one factor, namely hydrocolloid concentration, which consisted of five levels: 1%, 2%, 3%, 4%, and 5% based on flour weight with five replications. Data were analyzed by Analysis of Variance at α = 5 % to determine the effect of treatment on the physical, chemical, and sensory properties of reduced fat rice cake, and followed by Duncan\u27s Multiple Range Test at α = 5 % to determine differences between treatment levels. The results showed that hydrocolloid concentration gave significant effects on moisture content, specific volume, hardness, cohesiveness, gumminess, chewiness and sensory properties (preference to pore uniformity, ease of chewing, tenderness, taste, and moistness), but didn\u27t give a significant effect on springiness of reduced fat rice cake. Reduced fat rice cake with hydrocolloid concentration of 4% is the most preferred cake by consumers

Assessing Learner Autonomy and EFL Vocabulary Acquisition: a Case Study

The importance of autonomy learning is widely acknowledged in teaching English as a Foreign Language (EFL) in Asian contexts. The present study attempted to report low proficiency level students\u27 autonomous vocabulary learning. The first part of the present study focused on exploring how learners perceived and experienced their autonomous vocabulary learning, with a questionnaire and group discussion applied to collect data. During the second part of the study, the data were discussed collaboratively by six teachers to identify the different approaches utilized by learners. Priorities included setting weekly goals, self-planning and self-monitoring the process of learning vocabulary. Results also revealed that a weak ‘top-down\u27 approach in implementing learner autonomy is inadequate. Teachers need to provide scaffolding skills tailored to learners\u27 context-specific needs, for which a strong ‘bottom-up\u27 approach is more appropriate in supporting autonomous learning. In this case, classroom time should be allocated to demonstrate the strategies and teachers should work collaboratively to develop resources and materials for learners\u27 autonomous vocabulary learning. The present study also addressed the need for establishing an effective intervention for supporting learner autonomy. Keywords: learner autonomy, vocabulary learning, self-plan, self-monito

Telaah Kesiapan dan Prospek Implementasi Sak Etap: Studi Kasus pada Pengusaha UMKM Garmen di Pusat Grosir Surabaya

Standar Akuntansi untuk Entitas tanpa Akuntabilitas Publik (SAK ETAP) was made and approved by DSAK-IAI as an alternative form of a simplified accounting standards that can be used by entities without public accountability for the implementation of accounting system better. The term entity without public accountability refers to Micro, Small and Medium Enterprises or so called SMEs. DSAK-IAI hopes that this SAK ETAP can make SMEs in Indonesia have a better accounting system to create financial statements that can be used independently for the importance of corporate decision making as well as interests of obtaining loans for business development. Research to examine the extent to which actors readiness of SMEs in implementing SAK ETAP with the sample garment SMEs in Pusat Grosir Surabaya was conducted by distributing questionnaires in advance. A total of 140 questionnaires have been distributed and only 97 questionnaires that can be processed into a data. The result showed that 44,33% of perpetrators of garment SMEs in the Pusat Grosir Surabaya was ready to implement SAK ETAP so in this study also provided advice on the draft of financial statements in accordance with SAK ETAP and business characteristics of garment SMEs in Pusat Grosir Surabaya

Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial: Studi Empiris Pada Perusahaan Yang Tercatat Di Bursa Efek Indonesia

The information about company is essential for stakeholder. One of them that most requested is corporate social responsibility disclosure. Corporate social responsibility disclosure was representation by corporate social responsibility disclosure that refers to GRIGuidelines. This research examines the effect of some company characteristics, such as company size, profile, size of board of commissioner, leverage, and audit committee to corporate social responsibility disclosure. The sample was appointment with purposive sampling method. The population is 397 and 402 companies, which are listed at Indonesia Stock Exchange (IDX) in 2009 and 2010. The 286 corporate annual reports were analyzed as a sample. The results indicate that company size and profile have a significant positive influence on the corporate social responsibilit disclosure, but l everage, size of board of commissioner, and audit committee failed to show its significant effect

Imagery in the Journals Written by the Writing I Students of the English Department of Widya Mandala Catholic University Surabaya

Many students think that writing is a daunting task and, therefore, they cannot write a good composition and journal writing is assigned for writing improvement. One of the aspects in writing a journal is imagery. Imagery is the use of concrete words to replace the abstract ones in order to enable the readers to imagine in everything experienced by the author. This study explored the kinds of imagery which are found in the journals written by the Writing I students of Widya Mandala Catholic University Surabaya. The subjects were eleven students of Writing I. Each student submitted 4 journals. A checklist was used to organize the imagery in the journals. Not all writing journals that were analyzed exposed imagery. Visual and auditory imagery were found. There were forty seven examples of visual imagery and six examples of auditory imagery. The olfactory, gustatory and tactile imagery were not foun

Menerawang Rencana Profesionalisasi Guru dan Dosen dalam Undang-Undang Guru dan Dosen

Sebagai salah satu jenis profesi, guru dan dosen telah lama ada dan perannya dalam pembangunan sumber daya manusia (SDM) Indonesia tidak dapat dipungkiri. Namun demikian, jenis profesi bagi para pendidik ini baru akan diakui secara formal sebagai profesi dengan lahirnya Undang-Undang Guru dan Dosen. Bagaimanakah profesionalisasi profesi para pendidik ini akan dilaksanakan? Sebagai salah satu kebijakan baru dalam bidang pendidikan, profesionalisasi guru dan dosen perlu kita cermati dan kawal bersama baik secara konseptual dan maupun operasiona