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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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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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TINJAUAN HUKUM PENDAFTARAN TANAH SECARA SISTEMATIS MELALUI AJUDIKASI BERDASARKAN PP NO. 24 TAHUN 1997
DINAMIKA HUKUM
Vol 20
, No 2
(2019)
The need for land continues to increase so that it often causes very complex problems. To deal with these land issues, the government issued Law no. 5 of 1960 concerning Basic Agrarian Principles which later became known as the UUPA, the birth of the UUPA was a new milestone for this nation in land law. In line with that, the government then issued government regulation No. 24 of 1997 concerning land registration which reaffirmed the importance of the community registering their land, land regis...
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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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IMPLEMENTASI MODEL PEMBELAJARAN CONTEXTUAL TEACHING LEARNING (CTL) BERBASIS INFORMATION AND COMMUNICATION OF TECHNOLOGY (ICT) UNTUK MENINGKATKAN MINAT DAN HASIL BELAJAR PKn SISWA KELAS V DI SDN 01 SURUH TAHUN PELAJARAN 2018/2019
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 7
, No 1
(2019)
Tujuan penelitian ini adalah menganalisis implementasi Model
Pembelajaran Contextual Teaching Learning (CTL) Berbasis ICT Untuk
Meningkatkan Minat Dan Hasil Belajar Pkn Siswa Kelas V di SDN 01 Suruh.
Penelitian ini menggunakan metode Kualitatif, dengan teknik pengumpulan data
melalui Observasi, Wawancara, Dokumentasi. Berdasarkan hasil penelitian dan
pembahasan dapat disimpulkan bahwa Efektifitas pengimplementasi media
pembelajaran Contextual Teaching Learning (CTL) Berbasis ICT dapat
dikemukaka...
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FAKTOR-FAKTOR PENYELESAIAN DAN PENYELAMATAN PINJAMAN (KREDIT MACET) DI KOPERASI ARTHA SEJATI SEMARANG
DINAMIKA HUKUM
Vol 19
, No 1
(2019)
Lending often occurs in a loan agreement (credit), which is a State party to the debtor's inability to pay an obligation that has been mutually agreed by the lender so that losses on the part of creditors as occur at the KSP Artha True Semarang. As for the purpose of this research is to know and understand what factors being the cause of the occurrence of loans (bad credit) as well as settling the loan (bad credit) happens on the KSP Artha True Semarang. The methods used in the writing of this i...
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RESIKO YURIDIS ASURANSI SOSIAL BAGI PEGAWAI PT TASPEN (PERSERO) KANTOR CABANG UTAMA SEMARANG YANG MENGAJUKAN PENSIUN DINI
DINAMIKA HUKUM
Vol 19
, No 1
(2019)
PT TASPEN (PERSERO) is an Indonesian State-Owned Enterprise engaged in pension fund insurance and taboo PT TASPEN (PERSERO) is an Indonesian State-Owned Enterprise engaged in insurance for pension funds and old age savings which refers to Government Regulation Number 20 of 2013 About Amendments to Government Regulation Number 25 of 1981 concerning Civil Servants' Social Insurance. PT TASPEN (PERSERO) in carrying out its role is not always able to fulfill the rights of Civil Servants on pension r...
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TINJAUAN HUKUM PERJANJIAN KERJASAMA PELAYANAN KESEHATAN PESERTA BADAN PENYELENGGARA JAMINAN SOSIAL LABORATORIUM KESEHATAN SARANA MEDIKA
DINAMIKA HUKUM
Vol 18
, No 2
(2019)
Sistem jaminan sosial nasional bidang jaminan kesehatan di Indonesia baru mulai serius diurusi pemerintah setelah disahkannya Undang-Undang No. 40 Tahun 2004 tentang sistem jaminan sosial nasional dan Undang-Undang tentang Badan Penyelenggara Jaminan Sosial (BPJS).Berdasarkan uraian tersebut maka penulis tertarik untuk melakukan penelitian dengan mengambil judul : “Tinjauan Hukum Perjanjian Kerjasama Terhadap Pelaksanaan Pelayanan Kesehatan Peserta Badan Penyelenggara Jaminan Sosial dengan Labor...
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ASPEK HUKUM KEPAILITAN KOPERASI (STUDI KASUS PUTUSAN NOMOR 35/Pdt.Sus-PKPU/2015/PN.NIAGA.JKT.P)
DINAMIKA HUKUM
Vol 18
, No 1
(2019)
Kepailitan adalah sita umum atas semua kekayaan debitur pailit yang pengurusan dan pemberesannya dilakukan oleh kurator di bawah pengawasan Hakim Pengawas sebagaimana diatur dalam UU No.37 Tahun 2004.Salah satu kasus dipailitkannya Koperasi Persada Madani(KPM) yaitu berdasarkan Putusan Nomor 35/Pdt.Sus-PKPU/2015/PN Niaga Jkt.Pst, bahwa Koperasi Persada Madani (KPM) mengalami kasus gagal bayar dan sedikitnya Rp.1,35 triliun dana nasabah menyangkut di koperasi simpan pinjam ini. Dari p...
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PERLINDUNGAN HAK CIPTA TERHADAP BATIK SEMARANG
DINAMIKA HUKUM
Vol 17
, No 2
(2019)
Intellectual Property Rights for Batik Semarang still not as expected. Though the existence of Batik Semarang has existed since the Dutch colonial era around the 19th century and the motive is not inferior to other batik. Supposedly IPR can be applied to protect Batik Semarang, especially is The Copyright. The issue is What is the Copyright can be used to protect and preserve Batik Semarang? If ok what is the problem of it that can not apply its IPR, especially for Copyright. The conclusio...
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