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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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STRUKTUR KEPEMILIKAN SEBAGAI MEKANISME KONTROL IDIOSYNCRATIC RISK UNTUK MENINGKATKAN NILAI PERUSAHAAN
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 1
(2019)
This research aims to investigate the impact of ownership structure (foreign ownership, promoter ownership, managerial ownership, and public ownership) on firm value mediated by idiosyncratic risk. The population used is the whole companies listed in Indonesian Stock Exchange (BEI) on the period of 2013-2017. The number of samples is 182 companies each year, which was selected by purposive sampling method. This research uses documentary data, i.e. the annual report and financial statements. Path...
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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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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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Tinjauan Hukum Pencemaran Nama Baik Terhadap Pejabat Negara: Kajian atas Putusan Hakim Nomor 341/Pid.B/2014/PN.SGM
Wacana Hukum
Vol 25
, No 2
(2019)
Since 2009 until now there have been 30 cases tried by the District Courts in Indonesia using Article 27 paragraph (3) of Law Number 19 Year 2016 concerning Amendments to Law Number 11 Year 2008 concerning Information and Electronic Transactions. These various cases gave rise to opinions from some people who considered the articles of defamation offenses contrary to the spirit of reform which upheld the freedom of opinion and expression. This type of research is normative legal research. Normati...
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ANALISIS USAHA PETERNAKAN AYAM BROILER POLA KEMITRAAN INTI-PLASMA (Studi Kasus Peternak Plasma PT. Bilabong di Kecamatan Limpung Kabupaten Batang)
Mediagro: journal of agricultural sciences
Vol 14
, No 2
(2019)
This research proposes to study production cost, revenue, income, BEP, R/C, and price changes analysis of broiler chicken farming business at PT Bilabong. The method of location determination was held by purposive method. The respondents sample determination method was census with 12 plasma farmer. The research result showed that the production cost average is Rp 223,737,701. Revenue average is Rp 268,247,430 and income average is Rp 44,509,729. The BEP (Unit) is Rp 13,375/kg, the production far...
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KONSEP PENDIDIKAN ABAD 21: KEPEMIMPINAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA SD/MI
MAGISTRA: Media Pengembangan Ilmu Pendidikan Dasar dan Keislaman
Vol 10
, No 1
(2019)
AbstrakPerubahan pola pendidikan yang terasa pada saat ini merupakan salah satu ciri era globalisasiatau disebut dengan era keterbukaan (era of oppenes), ini dibuktikan dengan berkembangnyaIlmu Pengetahuan (science) dan Teknologi (tecnology). Era ini sering disebut dengan abad21. Abad 21 lebih menekankan atau menuntut dalam menciptakan kualitas sumber dayamanusia. Oleh karenanya tujuan artikel ini adalah untuk mengkaji bidang pendidikan danmenambah pemahaman pemimpin atau kepala sekolah tentang...
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KARAKTERISTIK FRUIT LEATHER DENGAN VARIASI RASIO BUAH NAGA MERAH (Hylocereus polyrhizus) – PEPAYA (Carica papaya L.) DAN SUHU PENGERINGAN
JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI)
Vol 4
, No 1
(2019)
Buah naga merah merupakan buah tropis yang kaya akan antioksidan, namun kurang disukai karenarasanya yang tidak begitu manis. Buah naga merah juga sangat mudah mengalami kerusakan karenakandungan kadar air yang tinggi. Fruit leather adalah jenis olahan produk makanan yang berasal dari buburdaging buah yang dikeringkan sampai kadar air berkisar 10-15%. Pembuatan fruit leather memerlukan buahyang memiliki kandungan serat yang tinggi. Tujuan dari penelitian ini adalah untuk mengetahui karakteristik...
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7 Sitasi
DAMPAK LINGKUNGAN HIDUP DARI USAHA PETERNAKAN AYAM DAN AKIBAT HUKUMNYA DI DESA CANDIREJO MOJOTENGAH WONOSOBO
DINAMIKA HUKUM
Vol 18
, No 1
(2019)
Chicken Ranch venture is a business that is environmentally friendly and efficient, the management of maintenance, cage, and the handling of waste should always be considered. But the farm that stood in the village of Wonosobo Mojotengah Candirejo not in accordance with the applicable rules on the farm, a location close to settlements and ignore the handling of waste and effort.
.This Method approach used in this study is the sociological juridical approach. To approach the problem in this study...
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PENGELOLAAN PENDIDIKAN MENENGAH ATAS PASCA UNDANG-UNDANG PEMERINTAHAN DAERAH
Wacana Hukum
Vol 25
, No 1
(2019)
Education is the constitutional right of every citizen, as mandated in the 1945 Constitution of the Republic of Indonesia, so that good management of education will support the progress of a nation. The attraction of government affairs in terms of education carried out by the central government to the district governments to the provincial regions actually further alienated public services. The type of research used in compiling this study is empirical legal research. The results showed that the...
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