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FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2015-2016)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 2
(2019)
This research has a purpose to analizze the influence of the size of Public Accounting Firm (KAP), the size of client companies, financial distress, a management changes and audit opinion on was auditor switching. Auditor switching is a dislplacement behavior by a company auditoras a result of auditor rotasion mandatory or voluntary. The type of data which is used in this research is secondary data, that was audited report of service company listed in Indonesia Stock Exchange on 2014-2016 period...
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DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD PENTAGON PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 – 2017
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 2
(2019)
This study aims to examine the detection of Fraud's Financial Statementusing the pentagon theory. This research was conducted using the variable Financial Stability ,Financial Target, External Pressur, Personal Financial Need, Ineffective Monitoring, Nature of Industry , Rationalization , Capability and Arrogance . The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses a purpose sampling method, so that 44...
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UKURAN PERUSAHAAN, PROFITABILITAS, UMUR PERUSAHAAN, SOLVABILITAS DAN UKURAN KAP TERHADAP AUDIT REPORT LAG
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 1
(2019)
Audit report lag is time in finishing job audient until publication date of audit report. This study aims to examine and analyze the effect of the size of the company , profitability, age of the firm , solvency , size of public accounting firms to audit report lag on manufacturing companies listed in Indonesia Stock Exchange (BEI). The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013 to 2016 that reported complete financial sta...
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Edukasi Kanker Serviks dan Pemeriksaan PAP Smear Pada Ibu-Ibu Di RW 04 Mojosongo Surakarta
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 3
, No 1
(2019)
The quality of public health needs to be improved through pap smear education and examination. This service activity was motivated by a lack of knowledge of cervical cancer and the willingness of residents to do pap smear examinations. The purpose of this service is to increase knowledge of cervical cancer, how to early detection and conduct pap smear examinations. This service is carried out in the form of education about cervical cancer and pap smear examination, reading of result and recommen...
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Edukasi Kanker Serviks dan Pemeriksaan PAP Smear Pada Ibu-Ibu Di RW 04 Mojosongo Surakarta
The quality of public health needs to be improved through pap smear education and examination. This service activity was motivated by a lack of knowledge of cervical cancer and the willingness of residents to do pap smear examinations. The purpose of this service is to increase knowledge of cervical cancer, how to early detection and conduct pap smear examinations. This service is carried out in the form of education about cervical cancer and pap smear examination, reading of result and recommen...
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DOI
FAKTOR-FAKTOR PENENTU PERSISTENSI LABA (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 6
, No 2
(2019)
This study examines the effect of cash flow volatility, accruals, sales volatility, debt level, operating cycle and firm size to earnings persistence. This research is conducted at Indonesia Stock Exchange by using unit of analysis of manufacturing company which have go public. Sampling method using purposive sampling with research period 2014-2016. Relationship and or influence between variables explained by using multiple analysis method with program SPSS 19. The results showed that the sales...
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FAKTOR- FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIER SEBAGAI AKUNTAN PUBLIK (Studi pada Mahasiswa Universitas Stikubank Semarang)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 6
, No 2
(2019)
The purpose of this study is Student accounting after graduation can choose the type of career in accordance with the field of science one of them is as a public accountant. This study aims to analyze the factors that affect the interests of accounting students for a career as a public accountant. Samples used in this study are students accounting semester 6 and above University Stikubank (UNISBANK) Semarang with the number of respondents as many as 88 people. The data used in this study is prim...
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KOMISARIS INDEPENDEN, REPUTASI AUDITOR, KONSENTRASI KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT
Dinamika Akuntansi Keuangan dan Perbankan
Vol 6
, No 2
(2019)
This study examines the effect of independent commissioner, auditor reputation, ownership concentration, and the firm size to enterprise risk management disclosure. This reseach was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public. The sampling method using purposive sampling the study periode of 2014 through 2016. The analysis technique that used is multiple regression analysis using SPSS 21. As a condition for statistical testing h...
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LITERASI PELAJAR SMA TENTANG INTERNASIONALISASI PERGURUAN TINGGI
Jurnal Audience: Jurnal Ilmu Komunikasi
Vol 2
, No 1
(2019)
AbstrakPembangunan suatu negara ditentukan oleh kualitas sumber daya manusia. Dalam banyakkasus, untuk meningkatkan kualitas sumber daya manusia, beberapa orang memilih untukmendapatkan gelar yang lebih tinggi di universitas di luar negeri. Sayangnya, sebagian besarsiswa memilih untuk tidak kembali ke negara asal mereka dan lebih memilih untuk tinggal danbekerja di negara tempat mereka mendapatkan negara mereka. Fenomena tertentu ini disebutbraindrain.Untukmengurangikemungkinanbraindrainterjadi,...
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Stres dan Korelasinya dengan Faktor Demografi pada Wanita Pekerja di Sektor Tembakau
Jurnal Keperawatan Karya Bhakti
Vol 5
, No 2
(2019)
Latar Belakang: Peran ganda perempuan, khususnya yang bekerja di sektor pertanian tembakau, membuatnya harus bisa membagi waktu untuk urusan domestik dan juga mampu untuk melakukan pekerjaan yang biasanya dilakukan oleh pekerja tembakau laki-laki. Konflik peran ganda berkaitan erat dengan munculnya gangguan kecemasan, depresi dan perasaan bersalah. Penelitian ini bertujuan untuk mengetahui tingkat stress pada perempuan yang bekerja di sektor tembakau dan hubungannya dengan beberapa faktor dem...
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