Skeptisme Prof-esional. Kemampuan mendeteksi Kecurangan
Penelitian ini bertujuan untuk menganalisis perbandingan rasio solvabilitas sebelum dan sesudah revaluasi aset tetap pada PT. Multi Indocitra Tbk. dan PT. Inraco Penta Tbk. Penelitian ini dilakukan dengan metode analisis deskriptif komparatif dengan menggunakan data sekunder berupa laporan keuangan. Sampel yang digunakan dalam penelitian…
Tujuan penelitian ini adalah untuk mengetahui peranan audit internal terhadap pengenCalian intem pengeluaran kas pada PT. Mllena Mega Mandiri Metode yang digunakan oleh peneliti adaiah metode deskriptif Analisis yang digunakan dalam penelitian ini adala Rank Spectrnan dalam arralisis koefisien korelasi dan uji hipotesis. Dari perhitungan…
Penelitian ini bernrjuan untuk menguji apakah efektivitas komite audit yang terdid dari keahlian komite audit, ukuran komite audit, dan jumlah perterruan komite audit mempunyai pengaruh terhadap ketepatan waktu dalarn pelaporan keuangan perusahaaL ,Jalg listed di Bursa Efek Indonesia. Penelitian ini menggunakan 'Financial Reporting…
Adapun tujuan penelitian ini adalah untuk mengetahui bagaimanakah peranan audit operasional dalam mengurangi kecacatan produk pada PT. Energizer Indonesia. Dalam penelitian ini penulis menggunakan metode deskriptif, yaitu dengan cara mengumpulkan data penrsahaan sehingga dapat menghasilkan informasi yang dibutuhkan dalam menganalisa…
Semakin meluasnya kebutuhan jasa profesional akuntan publik sebagai pihak yang dianggap, menuntut profesi akuntan publik untuk meningkatkan kinerjanva agar dapat menghasilkan produk audit yang dapat diandalkan bagi pihak yang membutuhkan- Seorang akuntan publik dalam melaksanakan audit atas laporan keuangan tidak semata-mata beke{a…
This research was conducted to determine horr the implementation of Auditor Prolessionalism , how is the level above Premature Tennination Procedures Audit . Auditor Professionalism and Influence horv the above Premature Termination Procedures Audit Public Accounting Firm Rexon Nainggolan & Partners ; Griselda, Wisnu & Arum ; And…
Penelitian ini bertujuan rmhrk menguji apakah ukuran KAP dan Spesialisasi profesi memprmyai pengaruh terhadap manajemen laba pada perusrhran manufaktur yarrig listed di Bursa Efek lndonesia. Penelitian ini menggnnakan discretiorary accraal wfirtk mewakili manajemen laba sebagai variabel dependen dan variabel independen dalam penelitian…
The purpose of this study was to determine the presentation of financial statements, for mengetaui faclors that can be considered to improve the financial performance and also to determine the financial performance measurement horizontally and vertically on PT.ULTRAJAYA MILK INDUSTRY, Bandung in 2012-2014. This research was conducted…
ABSTRACT TEE EFI'ECT OF INITRNAL AT]DIT ON TIIE INTERNAL CONTROL PRODUCTION COST AT PT. PINDAD (PERSIRO) By Rebecca Melany Esther The purpose of this study was to detemine the implementation of internal audit, the intemal control production cost, and how far was the role of intemal audit towards the intemal control of productron…
This research was meant to find out how the influence of the application computer assisted audit techniques and tools on auditor's performance in 5 CPA frms in bandung. The method used in this rcsearch was descriptive method, i.e with collecting primary data-related issues, i.e by submitting a questionnaire consisting of 22 statements…
Penelitian ini dilakukan unnrk mengetahui penyusunan anggaran penjualan pada PT. Baru dan Jaya Bandung, unruk mengetahui pengendalian pencapaian penjualan pada PT. Baru dan Jaya Bandung, mengetahui bagaimana peranan anggaran penjualan sebagai alat Bantu manajemen dalam pengendalian penjualan pada PT. Baru dan Jaya. Penelitian ini…
The purpose of this study is to investigate the implementation of the compliance audit, execution of persormel function at and to find out how the role of audit compliance in the implementation of the personnel fimction at Bandung Adventist Hospital. Method conducted was descriptive method, where data are collected under the real…
As for the purpose of this research was cond.ucted to find out the k,o''ving operational audi! the effectiveness of sales as well as knowing horv big u *t. tt . uJii operational support the effectiveness of sales at lr. Bindung rnl c.un"', r-i."i BTC Fashion Mall, r'r'hich is located on the street or. Dj uridjunan No. r +:- r +s,…
This study aims to find out how to do an intemal audit and good corporate govemance of the company and also know the effect of Intemal Audit to good corporate govemance at PT . Telekomunikasi Indonesia Tbk . The method used in this research is descriptive method to obtain the data and information necessary to achieve the research…
The purpose of this research was to determine how the implementation of an intemal audit on the collection of accounts receivable, determine the effectiveness of the collection of accounts receivable and to know how big a role of the intemal audit in supporting the effectiveness of the collection of the accormts receivable in Bandung…
ABSTRACT THE ROLE OF INTERNAL AUDIT IN PREVENTING FRAUD CASH DGENDITURE ON PT. PLN (PERSERO) BANDT/NG By: Yusuf Roni The researcher did this research with the aim to identi$ and assess the implementation of int€mal audi! to prevent fraud in cash expendinue, and the role of internal audit in prcventing fraud cash expenditure on PT.…
ABSTRACT INTERNAL AUDIT ROLE TN IMPROVING THE AVAILABILIry OF INTERNAL CONTROL IN'Ir'ENTORIES OF FINISHED GOODS AT PT. TIERLINA INDAH BY HULMAN SANITAR SIMANJT,NTAK Researchers conducted this research with the aim to rnow the imprementation of internar audi! intemal contnol in improving inventories of finished goods, the mle of…
ABSTRACT TTIE ROLE OF CASH RECEIPT BI-]DGET MANAGEMENT AS A TOOL FOR IMPROVING EFFECT]VENESS IN CASH AT PT.PLN (PERSERO) By: Burju F Sihombing The reseacher conducted research with the aim to find out how the cash receipts budget implementation, to find out how the effectiveness of cash, and to know about the role of cash receipts…
ABSTRACT TIIE ROLE OF INTERNAL AI'DIT IN TEE, CONTROL OF BUSII\TESS RECETVABLE AT HARD ROCK CAFE JAKARTA By Ardyan Sabat WellY The purpose ofthis sody was to determine how the internal audit of the collection of u"*unt, receivable, ditermine the effectiveness of the collection of accounts receivableandtoknowhowbigtheroleofintemalauditinsupportingthg…
ABSTRACTION The Correlation between Net Working Capital and Economic Profitability at PT. Jasamedika Sa renitama By : Rio Andrianus Tarigan The purpose of research is to determine working capital position and level of economic profitability achieved by the company and the correlation between working capital with economic profitability…
ABSTRAK PERANAN ANGGARAN BIAYA OPERASI DALAM MENI.JNJANG EFEKTWITAS ANGGARAN BI.AYA OPERASI PADA PT. RECAPITAL ADVISORS Oleh: Richard Simbolon Penelitian ini bertujuan untuk mengetahui bagaimana anggaran biaya operasi disusuq bagaimana efektivitas a[ggaran biaya operasi, serta untuk mengetahui bagaimana peranan anggaran biaya operasi…
ABSTRACT lnfluence CosG Direct Labor Against Gross Profit at PT. Energizer indonesia By: Hutagalung Sofian Makmur Purpose of research is to see how influence labor costs direct and gross profit on PT. Energizer Indonesia As for the methods used by the author in this research is descriptive metho4 which examines by way of collecting…
ABSTRACT FINANCIAL RATIO ANALYSIS AS A TOOL TO MEASIJRE THE FINANCIAL PERFORMANCE OF CIMINDI ADVENTIST ACADEMY (Kindergarten-Primary and Junior-High School), BANDT]NG by: Jeriko Simbolon This study aims to determine how the presentation of financial statements and ratio analysis used can be applied as a tool to assess the financial…
ABSTRACT TEE ROLE OF OPERATIONAL AUDTT IN PRODUCTION QUALITY CONTROLEFTORTS IN PT EI\TERGIZER INDONESIA By: Nemytha Eunice Hutagalung The author conducted research at PT Energizer Indonesia, intended to dercrmine how the implementation of operational audit is carried out, the production quality control efforts and the role of operational…
ABSTRACT THE ROLE OF INTERNAL AUDIT IN SUPPORTING EFFECTTVENESS ON SALES INTERNAL CONTROL AT PT. PINDAD (PERSERO) By: Frcddy Silaban The purpose of this study is to find out how the implementation of intemal audits of the sales, how the effectiveness of intemal control of sales, and to know how the role of intemal audit in supporting…
ABSTRACT THE ROLE OF INTERNAL ATJDIT IN PREVENTING FRATJD CASH EXPENDITUR-E, ON PT. INDO\TSUAL PRESENTATAMA By: Depin Winner Simbolon The purpose of this study was to determine and assess the implementation of internal audit, to prevent cheating in cash expenditure, and the role of intemal audit in preventing fraud of cash expenditure…
ABSTRACT THE ROLE OF AI.]DIT COMMITTEE IN IMPROVING GOOD CORPORATE GOVERNANCE ATPT. PINDAD (PERSERO) BANDUNG BY Berkat Brian Huberth Mangdas This research aims to find out the rore of Audit committee at pr. pindad @ersero) Bandung, the implementation of good corporate govemance at pT. Pindad (Persero) Bandung as well as to figure…
ABSTRACT THE ROLE OF INTERNAL AUDIT TO IMPROVE THE EFFECTIVENESS OF ACCOTJNTS RECEIVABLE COLLECTION PROCEDURE IN PT. PINDAD (PERSERO) By: Angeline Ladies Sibuea Internal audit was an important part of a comPany. Intemal audit had a duty to check whether the compaay's activities were already being implemented in accordance with the…
ABSTRACT THE ROLE OF OPERATIONAL AUDIT TO STJPPORTING SALES EFFECTIVENESS AT II{IX)NESIA PUBLISHINC HOUSE Oleh: Cliff lven Gara Tbe sudy was conducted to determine the operational audit, the effetiveness of sales md to know how big a role in the operational audit on the effectiveness of sales Indonesia Publishing House, Iocared…
ABSTRACT AUDIT COMMITTEE ROLE IN IMPROVING GOOD CORPORATE GOYERNANCE AT pT. pOS INDONESLA (PERSERO) BANDUNG BY Christopher panjaitar This research is carried out to find out the implementation of Audil Committee at PT. Pos Indonesia (Persero) Ba'drmg, the implementation of good corporate govemance at PT. Pos Indonesia (Persero)…
ABSTRACT THE ROLE OF INTERNAL AUDIT IN IMPROVING THE EFFECTIVENESS ON WAGES AND SALARY INTERNAL CONTROL AT RUMAH SAKIT ADVENT BANDUNG By: Ami Liani The purpose of this research is to know the role of Internal Audit, the implementation of wages and salary internal control and the role of internal audit toward effectiveness on wages…
ABSTRACT THE EFFECT OF INTERNAL AUDIT ON THE INTERNAL CONTROL PRODUCTION COST AT PT. PINDAD (PERSERO) By Rebecca Melany Esther The purpose of this study was to determine the implementation of internal audit, the internal control production cost, and how far was the role of internal audit towards the internal control of production…
ABSTRACT THE ROLE OF INTERNAL CONTROL CASH IN PREVENTING THE RISK OF FRAUD CASH at PT. RECAPITA ADVISORS By : Jhonriel Sihombing The purpose of this study was to determine the implementation of the internal control of cash, implementation of the risk of fraud prevention measures cash, a significant correlation between the internal…
ABSTRACT THE ROLE OF INTERNAL AUDIT IN IMPROVING THE EFFECTIVENESS OF INTERNAL CONTROL TO BE SOLD AT PT. AIR PRODUCTS INDONESIA By: Alice Grace Hasibuan The purpose of this study was to determine how the internal audit on the sale, how the effectiveness of internal control sales, and to find out how the role of internal audit in…
ABSTRACT THE ROLE OF COMPLIANCE TAXPAYER ACCORDING TAX AUTHORITIES PERCEPTIONS ON THE EFFECTIVENESS OF PROPERTY TAX REVENUES IN TAX SERVICES OFFICE UNITS OF MATRAMAN By: Meilinda Aritonang The purpose of this research is to know the implementation of compliance taxpayer in tax services office units of Matraman, the effectiveness…
ABSTRACT ANALYSIS BOOK TAX DIFFERENCES AT PT. THYSSENKRUPP POLYSIUS INDONESIA By Agung Simon Pangidoan Rajagukguk This research was conducted at PT. ThyssenKrupp Polysius Indonesia which was a service company specializing in the field of execution of construction and the imposition tax based on tax law was object to final tax. Aims…
ABSTRACT THE EFFECT DIRECT LABOR COST ON GROSS PROFIT AT INDONESIA PUBLISHING HOUSE By: Yosua Manullang This research was conducted to find out the effect direct labor cost in july 2012 until december 2014, the gross profit in july 2012 until december 2014, and to know the impact direct labor cost on gross profit at Indonesia Publishing…
ABSTRACT THE IMPACT OF ENGLISH LANGUAGE PROFICIENCY ON THE RECRUITMENT AND SELECTION PROCESS IN PT EFFICIENT ENGLISH SERVICES By: Zenyka Viedeyona Zebedeus The purpose of this research was to know the level of English Language Proficiency (ELP), how the recruitment process was conducted, how selection was conducted, and the impact…
ABSTRACT THE EFFECT OF INTERNAL AUDIT OF INTERNAL CONTROL OF PRODUCTION COSTS IN. Mustika Ratu Tbk By Yonatan Satrio Budiharjo The purpose of this study was to determine how the implementation of internal audit, implementation of internal control of production costs, and how the influence of internal audits of internal control of…
ABSTRACT THE INFLUENCE OF AUDITOR INDEPENDENCY ON TOWARDS ITS AUDIT QUALITY AT TWO (2) PUBLIC ACCOUNTANT FIRM IN THE CITY OF BANDUNG By: Michelle Desnaria Priskila The author conducted research at Abubakar Usman and Associates Public Accountant Firm also at Dr. H.E.R. Suhardjadinata and Associates Public Accountant Firm, with an…
ABSTRACT ROLE OF THE AUDIT COMMITTEE IN MAKING GOOD CORPORATE GOVERNANCE IN DIRGANTARA INDONESIA (PERSERO) BANDUNG By : Maria Febrina Manurung The purpose of this study was to investigate the implementation of the audit committee, knowing the implementation of good corporate governance and determine the role of the audit committee…
ABSTRACT THE EFFECT OF AUDIT COMMITTEE EFFECTIVENESS ON THE TIMELINESS OF FINANCIAL REPORTING By: Gerald Lanjuto Andika Sagala NIM: 1232067 The purpose of this study was to examine the impact of audit committee effectiveness which consists of audit committee expertise, audit committee size, and the frequency of audit committee meetings…
ABSTRACT THE INFLUENCE OF PROFESSIONALSM, KNOWLEDGE OF ERROR DETECTING AND AUDITOR’s PROFESSIONAL ETHIC TOWARD JUDGEMENT OF MATERIALITY LEVEL AT KANAKA PURADIREDJA, SUHARTONO-KAP AND REXON NAINGGOLAN & REKAN- KAP Written by: Sarah Juliana Simatupang NIM: 1432167 This aim of the research was to know the influence of professionalism,…
ABSTRACT THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND AUDIT QUALITY ON EARNINGS RESPONSE COEFFICIENT Written by: Frichles Kristianto Simanjuntak NIM: 1432044 The purpose of this study was to describe corporate social responsibility disclosure, audit quality and earnings response coefficient on mining companies,…
ABSTRACT THE EFFECT OF PROFESSIONAL SKEPTISISM AUDITOR ON QUALITY COLLECTION OF AUDIT EVIDENCE IN KAP HENDRAWINATA EDDY, SIDDHARTA & TANZIL (MEMBER OF KRESTON INTERNATIONAL) Written By : Conando Crosby Marbun ID :1332084 This research was conducted to know professional skepticism of auditor, to know quality collection of audit evidence,…
ABSTRACT THE EFFECT OF AUDIT REPORT LAG ON T IMELINESS OF DELIVERY OF FINACIAL REPORT ON FOODS AND BEVERERAGES MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE DURING THE PERIOD 2014-2016 Written By: Michael Elroy Situmorang NIM. 1432219 This study aims to (1). Describe audit report lag (2). Describe the timeliness of the…
ABSTRACT THE EFFECT OF EXPERIENCE OF EXTERNAL AUDITORS TOWARDS THE ABILITY OF AUDITORS ON DETECTING FINANCIAL STATEMENT FRAUD IN KANAKA PURADIREDJA, SUHARTONO PUBLIC ACCOUNTANT FIRM Written by: Willy Doi Noveline Rajeskhana Sinaga NIM : 1432117 This study was conducted to determine the level of experience of external auditor, to…
ABSTRAC PERANAN TAHAPAN AUDIT OPERASIONAL DALAM USAHA MENEKAN TINGKAT KECACATAN PRODUK PADA PT. X Disusun Oleh: Vanessa Shitsuke Glorified NIM: 1332079 The purpose of this research was to determine how the role of the stages of operational audits in an effort to reduce the level of product defects in PT. X. In this research the…
ABSTRACT THE ROLE OF OPERATIONAL AUDIT IN PRODUCTION PROCESS TO INCREASE PRODUCTION QUALITY IN PT BROMO EXPERIENCE Writen by: Alson Rubusei Abineno NIM: 1123199 This research was made to know how to do an operational audit in process of production, quality improvement production, and the role of audit operational to lift the quality…
ABSTRACT PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP RISIKO AUDIT PADA KANTOR AKUNTAN PUBLIK KANAKA PURADIREDJA SUHARTONO Written by: Menty Yohanna Malau NIM: 1432130 This research was conducted to know the level of auditor's competence, to know the level of auditor independence, to know the level of audit risk, to know…
ABSTRACT THE EFFECT OF PROFESSIONAL SKEPTISISM AUDITOR ON AUDIT QUALITY IN KAP KAP HENDRAWINATA EDDY, SIDDHARTA & TANZIL (MEMBER OF KRESTON INTERNATIONAL) Written By : Eric Adrian Takaria ID :1332167 This research was conducted to know professional skepticism of auditor, to know audit quality, and to know the effect of professional…
ABSTRACT ANALYSIS OF WITHHOLDING TAX SYSTEM TAX SYSTEM INCOME ARTICLE 23 at PT. TRAIN INDONESIA, BANDUNG Written by: Jackline Brenda Budikase NIM: 1332132 Tax revenue was the income that was gained by governments through taxation as of article 23. Income that had been taxed will be used for government expenditure financing, namely…
ABSTRACT EFFECT OF PRODUCTION COSTS AND OPERATIONAL COSTS ON NET PROFIT IN PT. GUDANG GARAM, Tbk Arranged by: Reinhard Fernando NIM: 1332094 This study aims to determine the cost of production, operating costs and net income and to know how the influence of production costs and operating costs on net income at PT. Gudang Garam,…
ABSTRACT THE INFLUENCE OF MANAGERIAL OWNERSHIP AND INSTITUSIONAL OWNERSHIP ON AUDIT QUALITY ON BANKING COMPANIES LISTED IN IDX FOR THE YEAR 2013-2015 Written by: Okta Sylvia Indrayani Sagala NIM: 1332085 This research aimed to test (1)the influence of managerial ownership on audit quality (2)the influence of institutional ownership…
ABSTRACT EFFECT ACCOUNT RECEIVABLE TURNOVER AND WORKING CAPITAL TURNOVER TO LIQUIDITY ON THE MANUFACTURING SECTOR COSMETICS LISTED IN BEI YEARS 2010-2015 Written by: Diva Benita Shan Butarbutar NIM: 1332155 This research was purpose to determine account receivable turnover, work capital turnover, and liquidity and to determine the…
ABSTRACT ANALYSIS OF RISK AND RETURN OF INVESTMENT TO DETERMINE SHARE INVESTMENT FOOD AND BEVERAGE SUB SECTOR IN INDONESIA STOCK EXCHANGE USING THE CAPM METHOD Written by: Yulia Citra Rumapea NIM: 1331035 This reseach aims to find out how the influence of product quality toward customer satisfaction on users of Samsung products.…
ABSTRACT THE INFLUENCE OF TURN OVER WORKING CAPITAL TO THE FINANCIAL PERFORMANCE (RETURN ON EQUITY) Written by: Nova Apriani Simbolon NIM: 1232025 The purpose of this research was to know how the working capital in 2010-2014, financial performance in 2010-2014 to the cooperatives and to influence the effect of turn over working…
ABSTRACT THE INFLUENCE OF PROFESSIONALISM OF INTERNAL AUDITORS ON THE DISCLOSURE OF AUDIT FINDINGS IN INSPEKTORAT PEMERINTAH KOTA CIMAHI Written by: Doan Pamica NIM : 0832030 The purpose of this study was to determine how the level of professionalism of internal auditors, how the level of disclosure of the audit findings, and to…
ABSTRACT ANALYSIS CAPABILITIES OF CORPORATE SIZE IN THE PREDICTING EARNINGS MANAGEMENT IN THE BANKING COMPANIES IN INDONESIA Written by: Kevin Gary Limbong NIM: 1232130 The background of this study was due to unstable economic conditions that cause fluctuations in the financial performance of some companies and inconsistency of…
ABSTRACT THE INFLUENCE OF RETURN ON ASSET TO THE STOCK PRICE ON BANK NEGARA INDONESIA, Tbk. Rumondang Oktaviani NIM: 1232087 The aim of this study was to determine how the return on assets in 2005-2014, in 2005-2014 the share price to determine the effect of banking and Return on Assets on stock price at Bank Negara Indonesia, Tbk.…
ABSTRACT THE ROLE OF INTERNAL AUDIT IN PURCHASED OF RAW MATERIAL INTERNAL CONTROL AT PT. PINDAD (PERSERO) BANDUNG Written By : Mariana Lamtika Silaban 1332152 The purpose of this research was to determined how the implementation of internal audit, internal control over how the purchased of raw materials, and to determined the role…
ABSTRACT THE EFFECT OF TAXPAYER’S AWARENESS AND TAX SANCTIONS TO PERSONAL TAXPAYER’S COMPLIANCE IN TAX OFFICE CIBEUNYING Written by: Tiur Ria Anzelyna Butar-butar NIM: 1232121 Tax compliance was a condition when the taxpayer to understand or trying to understand all the provisions of the tax laws and regulations, filling out tax…
ABSTRACT THE EFFECT OF PROFESSIONAL SKEPTICISM IN FRAUD DETECTION Written By: Theresa Shally Tjakrapawira NIM: 1232100 Professional skepticism was very essential for an auditor to have to acquire a reliable information so that every evidence that had been presented by the management should not be trusted entirely but critically…
ABSTRACT THE EFFECT OF EARNINGS MANAGEMENT AUDIT COMMITTEE ON BANKING COMPANIES LISTED ON STOCK EXCHANGE IN 2012-2015 Written by : Risma Anggi Siama NIM: 1232168 The purpose of this study was to examine the impact of audit committee which consisted of audit committee expertise, audit committee size, and the frequency of audit committee…
ABSTRACT CONTRIBUTION OF AUDIT OPINION GOING CONCERN AND RETURN ON ASSETS ON STOCK PRICE IN BANKING COMPANIES IN INDONESIAN STOCK EXCHANGE Written by: Adventista Jholynd Mudaraja Hutabarat NIM: 1232017 The purpose of this study was to examine the contribution of a going concern audit opinion, return on assets to the stock price…
ABSTRACT BALANCED SCORECARD IN EFFECT AS A MEANS OF MEASURING ON THE PERFORMANCE OF FINANCIAL MANAGER AT PT.TELEKOMUNIKASI INDONESIA, TBK Written by : Refinda Sabatine Sianturi NIM: 1232022 This study aimed to determine how the Balanced Scorecard as a means of measuring on the performance of financial manager at PT. Telekomunikasi…
ABSTRACT MEASURING THE ABILITY OF AUDIT TENURE AND MANAJERIAL OWNERSHIP IN PREDICTING THE AUDIT QUALITY IN BANKING IN INDONESIA Written by: Name: Donny Marito NIM: 1232075 This study aimed to test whether audit tenure and managerial ownership has significant ability to predict the value of the quality audit at the company's banking…
ABSTRACT THE EFFECT KAP OF SIZE AND PROFESSIONAL OF SPECIALIZATION (CPA) ON THE EARNING MANAGEMENT Written by: Fabio Pablo Sibarani NIM: 1232178 The purpose of this research aimed to test whether the size of the firm and the profession Specialization has an effect on earnings management in manufacturing companies listed in Indonesia…
ABSTRACT EFFECT OF TIME BUDGET PRESSURE AND WORK EXPERIENCE OF AUDITORS TO THE QUALITY OF AUDIT Written by: Elysabeth NIM : 1232030 This study aimed to examine the effect of budget pressure, and work experience auditor to audit quality. Sampling was done by using purposive sampling method, so that the number of samples obtained…
ABSTRACT EFFECT OF IMPLEMENTATION DUE PROFESSIONAL CARE ON AUDIT REPORT QUALITY IN KAP KOSASIH, NURDIYAMAN, TJAHJO AND PARTNER By: Sharon Sagala NIM: 1232174 This study was conducted aimed to determine how the effect of implementation Due Professional Care on Audit Report Quality in KAP Kosasih, Nurdiyaman, Tjahjo dan Rekan. The…
ABSTRACT THE INFLUENCE AUDITORS PROFESSIONALISM TO AUDIT QUALITY Daniel Steward NIM: 1232040 The ever-expanding needs of the professional services of public accountants as the party deemed, demanding profession of public accountants to improve its performance in order to produce reliable audit for the needy. A public accountants…
ABSTRACT THE IMPACT OF THE WORK ENVIRONMENT TOWARDS THE WORK PERFORMANCE OF EMPLOYEES IN UNIVERSITAS ADVENT INDONESIA By: Zachova Virgillio Zebedeus The purpose of this research was to know what the Work Environment was like both physically and non-physically, to know about the employees work performance and to know the impact of…
ABSTRACT EFFECT COST OF GOODS MANUFACTURED TO GROSS PROFIT IN PT. PERKEBUNAN NUSANTARA Vlll Writen By: Mida Emelia Nim: 1532028 The purpose of this research is to determine the effect of cost of goods manufactured to gross profit in PT. Perkebunan Nusantara VIII. In this research the author used descriptive method, that was by collecting…
ABSTRACT THE EFFECT OF INVENTORY TURNOVER AND RECEIVABLE TURNOVER ON PROFITABILITY AT PT. JSG INTERNATIONAL IN 2015-2017 Writen by: Ulysses Randolph Hutagalung NIM: 1532054 This research was conducted to determine the effect of inventory turnover and accounts receivable turnover on profitability at PT. JSG International. This research…
ABSTRACT AN ANALYSIS OF COMPANY PRODUCTION COST BUDGETING WITH STATIC BUDGET METHOD AS A TOOL TO CONTROL PRODUCTION COST OF PT. VISION EASE ASIA Written by: Ebenezer Simbolon NIM : 1432043 This study was aimed to determine whether the production cost budget with the static budget method can help the company to control the production…
ABSTRACT THE EFFECT OF FIRM SIZES AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON EARNINGS MANAGEMENT LISTED IN BANKING IN INDONESIA STOCK EXCHANGE Written by: Tarisha Dameria Sabatina Ariawan NIM: 1532143 The purpose of this study was to determine the effect between company size and Corporate Social Responsibility Disclosure…
ABSTRACT THE EFFECT OF FIRM SIZE AND AUDIT COMMITTEE SIZE ON AUDIT FEE IN LQ 45 SECTOR COMPANIES LISTED IN THE INDONESIAN STOCK EXCHANGE PERIOD 2015-2017 Written by: Noverisman Mendrofa NIM: 1532011 The purpose of this study was to examine the effect of firm size and audit committee size on audit fees. The number of samples is sixteen…
ABSTRACT EFFECT OF DEBT LEVEL TO PROFITABILITY IN PT. VISION ASIA EASE. By Ridho Apriando The purpose of this research is to determine the effect of debt level to profitability in PT. Vision Ease Asia. In this research the author use descriptive method, that is by collecting companies data so that can produce the information needed…
ABSTRACT THE ROLE OF INTERNAL AUDIT IN PREVENT CHEATING CASH OUTLAYS IN PT. ASIA PACIFIC FIBERS Tbk. Oleh: Ruth Jernih Realita The purpose of this research was to know the execution of internal audit, cash expenses fraud prevention efforts, and to know the role of internal audit in preventing fraudulent spending cash. The methods…
PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN PASAL 25 SEBAGAI STRATEGI PENGHEMATAN PEMBAYARAN PAJAK PADA BANK CENTRAL ASIATbk
PERSEPSI MAHASISWA AKUNTANSI DAN AKUNTAN PENDIDIK ATAS PRINSIP-PRINSIP ETIKA PROFESI DALAM KODE ETIK IKATAN AKUNTAN INDONESIA
ABSTRACT THE ROLE OF HUMAN RESOURCE AUDIT IN THE JOB SATISFACTION OF EMPLOYEES AT PT LEN INDUSTRY (PERSERO) By: Tina Anggelina Simbolon Human resource (HR) audit evaluates whether the function of HR had been going well and make sure the obedient of the HR department to the applicable regulations and policies, including assessing…
ABSTRACT THE IMPACT OF INTERNAL AUDIT ON THE FRAUD DETECTION OF THE FINISH GOODS IN PT. DIRGANTARA INDONESIA By: Floren Stevanus Sinaga The purpose of this research was to know the implementation of internal audit in PT. Dirgantara Indonesia, the fraud detection of finish goods in PT. Dirgantara Indonesia, and to know the impact…
PERANAN AUDIT OPERASIONAL DALAM USAHA PENGENDALIAN MUTU PRODUKSI PADA PT. ASIA PACIFIC FIBERS TBK.
ABSTRACT THE EFFECT OF IMPLEMENTATION GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN PT. TELEKOMUNIKASI INDONESIA, TBK. By: Nursyahaya Bulan Simanungkalit This study aimed to determine the application of good corporate governance and financial performance and also determined the effect of good corporate governance on financial…
ACKNOWLEDGEMENTS Praise and thanks be to God Almighty for His mercy and grace has enabled the author to finish this mini-thesis. In preparing this research, the author recognizes that there are still many flaws regarding the discussion and structure. Therefore, constructive criticism and suggestions are expected, so as to provide…
ABSTRACK PENGARUH KEPEMIMPINAN TERHADAP MOTIVASI KERJA KARYAWAN PADA UNIVERSITAS ADVENT INDONESIA Oleh: Hense Rando Perangin-angin The purpose of this study was to determine the influence of leadership on employee motivation at the Adventist University of Indonesia. The variables used were variable X's leadership as the independent…