Romulo Sinabutar - Academia.edu (original) (raw)
Papers by Romulo Sinabutar
Jurnal Ekonomis, Sep 1, 2007
The researches conduct to assess the relationship between profile of respondents and economic res... more The researches conduct to assess the relationship between profile of respondents and economic resources. Socio economic contributions and observed negative consequences of Batam TLZ. It aims to determine the policy guidelines further to enhance of its socio-economic development. Factor analysis was done in relevant data and on questionnaire items in terms of distribution of respondent by frequency. Cross tabulation: analysis of variable’s relationship and interpretation of data by using Pearson’s Chi-square test. Obtained values were tested against significant level of 0.05 Keywords: Sijori, Competitive advantages, Socio economic development. Cluster, Pierson’s Chi-square, and Correlation tes
International Journal of Health and Medical Sciences, 2017
Jurnal Manajemen Universitas Bung Hatta, 2019
Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, pertumbuhan penjualan dan s... more Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, pertumbuhan penjualan dan struktur aset terhadap struktur modal. Dalam studi ini, 10 perusahaan di sub-sektor tekstil dan garmen terdaftar di Bursa Efek Indonesia. Jenis data yang digunakan adalah data sekunder yang diperoleh dari BEI (Bursa Efek Indonesia) dan ICMD (Direktori Pasar Modal Indonesia) 2012-2016. Dalam penelitian ini dua kategori variabel yang digunakan, variabel dependen pertama adalah struktur modal. Kedua variabel independen terdiri dari ukuran perusahaan, pertumbuhan penjualan dan struktur aset, proses pengujian hipotesis dilakukan dengan menggunakan analisis regresi panel dan uji t-statistik. Berdasarkan hasil pengujian hipotesis ditemukan bahwa ukuran perusahaan dan struktur aset tidak berpengaruh pada struktur modal perusahaan sub-sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia, sedangkan pertumbuhan penjualan efek positif pada struktur modal sub-sektor tekstil dan garmen di B...
Corporate Tax Avoidance is a way of limiting or eliminating the tax burden by considering the tax... more Corporate Tax Avoidance is a way of limiting or eliminating the tax burden by considering the tax risks it causes. This study aims to examine and provide evidence of the influence of corporate governance, profitability, and leverage on tax avoidance. The population in this study is the chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study used 13 chemical companies listed on the Indonesia Stock Exchange as many as 39 samples. This data was downloaded from www.idx.co.id. The methods used in this research are descriptive analysis method, classical assumption test, significant T test and F significant test, normality test, and linear regression analysis, with a significance level of 0.05 or u. 5%. The results of this study indicate that corporate governance has a positive and insignificant effect on tax avoidance 0.625> 0.05 with t count 0.493, profitability has a negative and significant effect on tax avoidance 0.0...
This study aims to describe and analyze perceptions of quality and consumer motivation towards pu... more This study aims to describe and analyze perceptions of quality and consumer motivation towards purchasing decisions. This research is a quantitative descriptive type using non-probability sampling with purposive sampling technique with the number of respondents 30 consumers who have consumed Mie Gacoan products. Hypothesis testing in this study uses multiple linear analysis which includes multiple regression analysis, T test, F test and the coefficient of determination. The measuring tool used is an online questionnaire using Google Form. The t test results on the perceived quality variable on purchasing decisions are (5.097> 2.052). From these results there is a partial influence between the perceived quality variable and the purchase decision. The consumer motivation variable does not have a partial effect on purchasing decisions. This is supported by the t test of 0.478 <2.052. The f test on the perceived quality variable and consumer motivation towards purchasing decisions...
This research aims to determine the correlation between work motivation and loyalty to employee p... more This research aims to determine the correlation between work motivation and loyalty to employee performance. The research method used in this research is a literature study (qualitative). Sources of data in this study were obtained from library sources such as journals, theses, e-books, as well as information from the internet and the official website listed on Google. The results obtained in this study are that several companies still lack motivation which results in many employees leaving the company without the reasons, therefore the company must pay attention to each employee so that employees have good work motivation so that the quality of employee performance also increases.This research aims to determine the correlation between work motivation and loyalty to employee performance. The research method used in this research is a literature study (qualitative). Sources of data in this study were obtained from library sources such as journals, theses, e-books, as well as informat...
This study aims to see the effeck of profitability on tax aggressivenees. Profitability is measur... more This study aims to see the effeck of profitability on tax aggressivenees. Profitability is measured using the return on assets (ROA) formula and leverage is measured by the equity ratio and aggressiveness is measured by (ETR) effective tax rate. The method used in this research is quantitative method. And this research was conducted on manufacturing companies listed on the Indonesia stock exchange in the 2017-2019 period. As a population by using purpose sampling technique and 20 companies were selected as samples. This stdy uses primary data through financial reports. In this study, the independent variable is profitability (X1) and leverage (X2), while the dependent variable is tax aggressiveness (Y). From the results of multiple linear analysis, profitability and leverage have significant effect on tax aggressiveness, where profitability is 0,611 > 0,05 with count -512 and leverage 0.581>0.05 with count -555. The profitability and leverage have negative effect on tax aggres...
The purpose of this study is to determine the influence of the auditor's professional skeptic... more The purpose of this study is to determine the influence of the auditor's professional skepticism on the quality of the audit. This study collected quantitative data through the dissemination of questionnaires to external auditors as a sample of 30 respondents in KAP Karianton Tampubolon, KAP Warnoyo and Mennix, KAP Rama Wendra. Data analysis processing addresses descriptive anasythy, correlation coefficient, determination coefficient, t significance test and regression analysis. The results showed that the auditor's professional skepticism was good and conducted quality audit results. The significance test results showed a significant influence on the auditor's professional skepticism of audit quality at KAP Karianton Tampubolon, KAP Warnoyo and Mennix, KAP Rama Wendra.The purpose of this study is to determine the influence of the auditor's professional skepticism on the quality of the audit. This study collected quantitative data through the dissemination of questio...
This study aims to determine the effect of company profitability and solvency on audit report lag... more This study aims to determine the effect of company profitability and solvency on audit report lag. Food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period became the population in this study. The sample used in this study was selected by purposive sampling. From the results of the sample criteria that have been determined from 34 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX), 16 companies were eliminated because these companies did not publish their financial reports during 2016-2018 period, and only 18 companies still meet the criteria. To determine the effect of the independent variable on the dependent variable, the t test and F test were carried out with a significance level (α) of 0,05 or 5%. The data analysis method in this research is multiple linear regression. The results showed that profitability (ROE) had no significant effect on audit report lag 0.089>...
Cost of debt or cost of debt is an obligation that is owned by a company and that must be paid ag... more Cost of debt or cost of debt is an obligation that is owned by a company and that must be paid against its debts. This study aims to determine the effect of tax avoidance and profitability on the cost of debt in textile and garment sub-sector companies listed on the Indonesia Stock Exchange. This study used 40 research samples from 10 textile and garment sub-sector companies with company codes, namely: BELL, INDR, PBRX, POLY, RICY, SRIL, SSTM, TRIS, UNIT, ESTI from 2016-2019. This type of research is quantitative research. The independent variable (X1) is tax avoidance, (X2) is profitability, while the dependent variable (Y) is cost of debt. Researchers used descriptive statistics, correlation coefficient, coefficient of determination, significant F test, significant T test, and linear regression analysis (simple) as data analysis. The results of the research that the researchers have done show that there is no significant effect between tax avoidance on the cost of debt...
The method in this research is to use the literature study method. The data collection techniques... more The method in this research is to use the literature study method. The data collection techniques are by reading, recording, verifying data related to research. The data used come from textbooks, journals, scientific articles, literature reviews related to the topic under study. The data processing technique is by verifying the material obtained and reviewing it in accordance with answering the identification of the problem.The method in this research is to use the literature study method. Data collection techniques are by reading, recording, verifying data related to research. The data used come from textbooks, journals, scientific articles, literature reviews related to the topic under study. The data processing technique is by verifying the material obtained and reviewing it in accordance with answering the identification of the problem
Jurnal Ekonomis, Sep 1, 2007
The researches conduct to assess the relationship between profile of respondents and economic res... more The researches conduct to assess the relationship between profile of respondents and economic resources. Socio economic contributions and observed negative consequences of Batam TLZ. It aims to determine the policy guidelines further to enhance of its socio-economic development. Factor analysis was done in relevant data and on questionnaire items in terms of distribution of respondent by frequency. Cross tabulation: analysis of variable’s relationship and interpretation of data by using Pearson’s Chi-square test. Obtained values were tested against significant level of 0.05 Keywords: Sijori, Competitive advantages, Socio economic development. Cluster, Pierson’s Chi-square, and Correlation tes
Jurnal Ekonomis, 2009
Auditor pada Kantor Akuntan pubrik (KAp) dengan persaingan yang cukup kompetitif menuntur tingkat... more Auditor pada Kantor Akuntan pubrik (KAp) dengan persaingan yang cukup kompetitif menuntur tingkat kepercayaan masyarakat bisnis kepada mereka. Auditor selaku anggota Ikatan Akuntansi Indonesia (lAI) berkewajiban urrruk memberikan timbal balik dalam sikap pelayanan dan tindakan yang berkualitas secara profesional. Dalam hubungannya dengan kualitas pemeriksaan, ketepatan waktu penyelesaian pekerjaan menjadi salah satu indikator pengukuran. Dalam proses audit, juga auditor harus memiliki perencanaan yang memadai mengenai tahapan kerja yang akan dilakukan selama pekerjaan lapangan yang didalamnya termasuk penetapan suatu anggaran waktu yang selanjutnya disebu ime budget. T$uan ditetapkannya time budger adalah untuk memandu auditor dalam melakukan langkah-langkah audit untuk setiap program auditnya. Selain itu rjze badgel dibutuhkan guna menenrukan kos audit dan mengukur efektifitas kerja auditor.
Abstract Proceedings International Scholars Conference, Oct 29, 2018
The aims of this research are to find out how the role of parents, teachers' commitment, and comm... more The aims of this research are to find out how the role of parents, teachers' commitment, and community involvement have a partially and simultaneously influence on the character building during early childhood of Adventist Kindergarten in DKI Jakarta Conference. This descriptive correlational study utilized questionnaires to 210 samples. The results of the study are the following: 1) the role of the parents was not significantly related to the character development of kindergarten, 2) teacher commitment was significantly related to the character building of kindergarten, and 3) community involvement is significantly related to the character building during early childhood of the kindergartens. Based on the result, the community involvement has more impact in the development of character among Adventist kindergarten in DKI Jakarta conference.
This study aims to find out information about the competence ofsecretaries, archival infrastructu... more This study aims to find out information about the competence ofsecretaries, archival infrastructure, dynamic archive management, and the influenceof secretaries' competence and infrastructure on dynamic archives management inthe offices of the Regional Library and Archives Office of Belitung Regency. Themethod used in this study is a qualitative method and descriptive method which aimsto discuss the problem of competence and infrastructure for dynamic recordsmanagement which includes aspects of organization, control and monitoring ofdynastic archives. Sources of data used by researchersutilized from journals, books,articles, web, and whatsapp. The research results show that the competenciespossessed by the Secretary or Archives Officer, Archival Facilities, and DynamicArchives Management at the Office of the Regional Library and Archives Service ofBelitung Regency have all met the standards of ANRI (National Archives of the 66Republic of Indonesia) and the system. organized work...
The research design was a descriptive correlation with cross sectional study. Descriptive correl... more The research design was a descriptive correlation with cross sectional study. Descriptive correlational study design is to understand the correlation between independent variables (mental health) with the academic achievement of student of economic in Universitas Advent Indoneia Bandung as the dependent variable. The approach used in this study is cross sectional approach, means a research subject has only been observed once and measurements were performed simultaneously at the same time The sample are students which utilize by questionnaire, non-structure questions, and an accidental sampling method. Analysis and interpretation of data are using Zung Self-Assessment of Depression Scale (ZSDS), and Depression Anxiety Stress Scales (DASS 42), and multi linear regression analysis. The three variables under mental health (depression, anxiety and stress) have an inverse correlation meaning that the lower the level of depression, anxiety and stress then the relationship indicates acad...
This study aims to analyze tax incentive policies in Indonesia due to the corona virus outbreak. ... more This study aims to analyze tax incentive policies in Indonesia due to the corona virus outbreak. This research uses literature study as a method. The data processing and analysis technique used is content analysis. The main data from this research is the Regulation of the Minister of Finance of the Republic of Indonesia. As well as other data obtained through text books, journals, theses, articles, information from the internet and other official websites. The results show that the tax incentive policy set by the government is conceptually and its implementation is quite good, the regulations referenced in this study have a longer tax period than the previous tax period regulations. However, tax incentives have not been well realized due to a decrease in state revenue which causes the total state revenue to fall short of the stipulated budget amount.
The purpose of this research is to know the Corporate Social Responsibility and Leverage on the v... more The purpose of this research is to know the Corporate Social Responsibility and Leverage on the value of the company in the Indonesian Stock Exchange index in 2015-2019. The method on this study is purposive sampling. This study was conducted on the company's Sub-sector cosmetics and household use listed on the Indonesia Stock Exchange in 2015-2019 with the number of samples 4 companies that have been arranged by the authors. The results showed that Corporate Social Responsibility and Leverage influenced the company's value simultaneously. The CSR and leverage are not significantly significant in the value of the company registered in the Indonesian Stock exchange in 2015-2019
This research utilizes a descriptive method. The study was designed as a research survey that is... more This research utilizes a descriptive method. The study was designed as a research survey that is explaining the phenomenon (explanatory) the presence or absence of influence between two or more variables and how the level of its impacts. The aims of this study is to analyze the impacts of supervision, education, training, and teachers participation in working teachers group to improve the professional of teachers for Primary School in Jakarta Conference. Total populations in this study are 102 people. The numbers of sample are 102 respondents which determine by purposive sampling method. The collection of data is done by distributing questionnaires that have been tested for validity and reliability to the respondents. Analysis and interpretation of data using Product Moment Correlation and multiple linear regressions, where X1 refers to the variable supervision, X2 refers to education, X3 refers to the variable training, and X4 refers to variable teachers participation in teache...
Dalam penelitian ini, penulis bertujuan untuk menganalisis pengaruh Solvabilitas dan Likuiditas t... more Dalam penelitian ini, penulis bertujuan untuk menganalisis pengaruh Solvabilitas dan Likuiditas terhadap Profitabilitas pada perusahaan mesin dan alat berat yang tercantum dalam Bursa Efek Indonesia tahun 2015-2019. Metode yang penulis gunakan ialah metode deskriptif dengan data sekunder yang diperoleh melalui laporan keuangan perusahaan yang tercantum pada Bursa Efek Indonesia. Pengujian dan penelitian ini dilakukan untuk melihat seberapa jauh pengaruh yang diberikan oleh solvabilitas dan likuiditas terhadap Profitabilitas perusahaan. Dari hasil pengujian simultan, didapatkan bahwa Solvabilitas dan Likuiditas sama-sama memiliki pengaruh signifikan terhadap peningkatan Profitabilitas namun jika melalui pengujian parsial hanya Likuiditas yang memiliki pengaruh secara signifikan terhadap Profitabilitas perusahaan mesin dan alat berat yang terdaftar pada Bursa Efek Indonesia pada tahun 2015 – 2019.
Jurnal Ekonomis, Sep 1, 2007
The researches conduct to assess the relationship between profile of respondents and economic res... more The researches conduct to assess the relationship between profile of respondents and economic resources. Socio economic contributions and observed negative consequences of Batam TLZ. It aims to determine the policy guidelines further to enhance of its socio-economic development. Factor analysis was done in relevant data and on questionnaire items in terms of distribution of respondent by frequency. Cross tabulation: analysis of variable’s relationship and interpretation of data by using Pearson’s Chi-square test. Obtained values were tested against significant level of 0.05 Keywords: Sijori, Competitive advantages, Socio economic development. Cluster, Pierson’s Chi-square, and Correlation tes
International Journal of Health and Medical Sciences, 2017
Jurnal Manajemen Universitas Bung Hatta, 2019
Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, pertumbuhan penjualan dan s... more Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, pertumbuhan penjualan dan struktur aset terhadap struktur modal. Dalam studi ini, 10 perusahaan di sub-sektor tekstil dan garmen terdaftar di Bursa Efek Indonesia. Jenis data yang digunakan adalah data sekunder yang diperoleh dari BEI (Bursa Efek Indonesia) dan ICMD (Direktori Pasar Modal Indonesia) 2012-2016. Dalam penelitian ini dua kategori variabel yang digunakan, variabel dependen pertama adalah struktur modal. Kedua variabel independen terdiri dari ukuran perusahaan, pertumbuhan penjualan dan struktur aset, proses pengujian hipotesis dilakukan dengan menggunakan analisis regresi panel dan uji t-statistik. Berdasarkan hasil pengujian hipotesis ditemukan bahwa ukuran perusahaan dan struktur aset tidak berpengaruh pada struktur modal perusahaan sub-sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia, sedangkan pertumbuhan penjualan efek positif pada struktur modal sub-sektor tekstil dan garmen di B...
Corporate Tax Avoidance is a way of limiting or eliminating the tax burden by considering the tax... more Corporate Tax Avoidance is a way of limiting or eliminating the tax burden by considering the tax risks it causes. This study aims to examine and provide evidence of the influence of corporate governance, profitability, and leverage on tax avoidance. The population in this study is the chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study used 13 chemical companies listed on the Indonesia Stock Exchange as many as 39 samples. This data was downloaded from www.idx.co.id. The methods used in this research are descriptive analysis method, classical assumption test, significant T test and F significant test, normality test, and linear regression analysis, with a significance level of 0.05 or u. 5%. The results of this study indicate that corporate governance has a positive and insignificant effect on tax avoidance 0.625> 0.05 with t count 0.493, profitability has a negative and significant effect on tax avoidance 0.0...
This study aims to describe and analyze perceptions of quality and consumer motivation towards pu... more This study aims to describe and analyze perceptions of quality and consumer motivation towards purchasing decisions. This research is a quantitative descriptive type using non-probability sampling with purposive sampling technique with the number of respondents 30 consumers who have consumed Mie Gacoan products. Hypothesis testing in this study uses multiple linear analysis which includes multiple regression analysis, T test, F test and the coefficient of determination. The measuring tool used is an online questionnaire using Google Form. The t test results on the perceived quality variable on purchasing decisions are (5.097> 2.052). From these results there is a partial influence between the perceived quality variable and the purchase decision. The consumer motivation variable does not have a partial effect on purchasing decisions. This is supported by the t test of 0.478 <2.052. The f test on the perceived quality variable and consumer motivation towards purchasing decisions...
This research aims to determine the correlation between work motivation and loyalty to employee p... more This research aims to determine the correlation between work motivation and loyalty to employee performance. The research method used in this research is a literature study (qualitative). Sources of data in this study were obtained from library sources such as journals, theses, e-books, as well as information from the internet and the official website listed on Google. The results obtained in this study are that several companies still lack motivation which results in many employees leaving the company without the reasons, therefore the company must pay attention to each employee so that employees have good work motivation so that the quality of employee performance also increases.This research aims to determine the correlation between work motivation and loyalty to employee performance. The research method used in this research is a literature study (qualitative). Sources of data in this study were obtained from library sources such as journals, theses, e-books, as well as informat...
This study aims to see the effeck of profitability on tax aggressivenees. Profitability is measur... more This study aims to see the effeck of profitability on tax aggressivenees. Profitability is measured using the return on assets (ROA) formula and leverage is measured by the equity ratio and aggressiveness is measured by (ETR) effective tax rate. The method used in this research is quantitative method. And this research was conducted on manufacturing companies listed on the Indonesia stock exchange in the 2017-2019 period. As a population by using purpose sampling technique and 20 companies were selected as samples. This stdy uses primary data through financial reports. In this study, the independent variable is profitability (X1) and leverage (X2), while the dependent variable is tax aggressiveness (Y). From the results of multiple linear analysis, profitability and leverage have significant effect on tax aggressiveness, where profitability is 0,611 > 0,05 with count -512 and leverage 0.581>0.05 with count -555. The profitability and leverage have negative effect on tax aggres...
The purpose of this study is to determine the influence of the auditor's professional skeptic... more The purpose of this study is to determine the influence of the auditor's professional skepticism on the quality of the audit. This study collected quantitative data through the dissemination of questionnaires to external auditors as a sample of 30 respondents in KAP Karianton Tampubolon, KAP Warnoyo and Mennix, KAP Rama Wendra. Data analysis processing addresses descriptive anasythy, correlation coefficient, determination coefficient, t significance test and regression analysis. The results showed that the auditor's professional skepticism was good and conducted quality audit results. The significance test results showed a significant influence on the auditor's professional skepticism of audit quality at KAP Karianton Tampubolon, KAP Warnoyo and Mennix, KAP Rama Wendra.The purpose of this study is to determine the influence of the auditor's professional skepticism on the quality of the audit. This study collected quantitative data through the dissemination of questio...
This study aims to determine the effect of company profitability and solvency on audit report lag... more This study aims to determine the effect of company profitability and solvency on audit report lag. Food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period became the population in this study. The sample used in this study was selected by purposive sampling. From the results of the sample criteria that have been determined from 34 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX), 16 companies were eliminated because these companies did not publish their financial reports during 2016-2018 period, and only 18 companies still meet the criteria. To determine the effect of the independent variable on the dependent variable, the t test and F test were carried out with a significance level (α) of 0,05 or 5%. The data analysis method in this research is multiple linear regression. The results showed that profitability (ROE) had no significant effect on audit report lag 0.089>...
Cost of debt or cost of debt is an obligation that is owned by a company and that must be paid ag... more Cost of debt or cost of debt is an obligation that is owned by a company and that must be paid against its debts. This study aims to determine the effect of tax avoidance and profitability on the cost of debt in textile and garment sub-sector companies listed on the Indonesia Stock Exchange. This study used 40 research samples from 10 textile and garment sub-sector companies with company codes, namely: BELL, INDR, PBRX, POLY, RICY, SRIL, SSTM, TRIS, UNIT, ESTI from 2016-2019. This type of research is quantitative research. The independent variable (X1) is tax avoidance, (X2) is profitability, while the dependent variable (Y) is cost of debt. Researchers used descriptive statistics, correlation coefficient, coefficient of determination, significant F test, significant T test, and linear regression analysis (simple) as data analysis. The results of the research that the researchers have done show that there is no significant effect between tax avoidance on the cost of debt...
The method in this research is to use the literature study method. The data collection techniques... more The method in this research is to use the literature study method. The data collection techniques are by reading, recording, verifying data related to research. The data used come from textbooks, journals, scientific articles, literature reviews related to the topic under study. The data processing technique is by verifying the material obtained and reviewing it in accordance with answering the identification of the problem.The method in this research is to use the literature study method. Data collection techniques are by reading, recording, verifying data related to research. The data used come from textbooks, journals, scientific articles, literature reviews related to the topic under study. The data processing technique is by verifying the material obtained and reviewing it in accordance with answering the identification of the problem
Jurnal Ekonomis, Sep 1, 2007
The researches conduct to assess the relationship between profile of respondents and economic res... more The researches conduct to assess the relationship between profile of respondents and economic resources. Socio economic contributions and observed negative consequences of Batam TLZ. It aims to determine the policy guidelines further to enhance of its socio-economic development. Factor analysis was done in relevant data and on questionnaire items in terms of distribution of respondent by frequency. Cross tabulation: analysis of variable’s relationship and interpretation of data by using Pearson’s Chi-square test. Obtained values were tested against significant level of 0.05 Keywords: Sijori, Competitive advantages, Socio economic development. Cluster, Pierson’s Chi-square, and Correlation tes
Jurnal Ekonomis, 2009
Auditor pada Kantor Akuntan pubrik (KAp) dengan persaingan yang cukup kompetitif menuntur tingkat... more Auditor pada Kantor Akuntan pubrik (KAp) dengan persaingan yang cukup kompetitif menuntur tingkat kepercayaan masyarakat bisnis kepada mereka. Auditor selaku anggota Ikatan Akuntansi Indonesia (lAI) berkewajiban urrruk memberikan timbal balik dalam sikap pelayanan dan tindakan yang berkualitas secara profesional. Dalam hubungannya dengan kualitas pemeriksaan, ketepatan waktu penyelesaian pekerjaan menjadi salah satu indikator pengukuran. Dalam proses audit, juga auditor harus memiliki perencanaan yang memadai mengenai tahapan kerja yang akan dilakukan selama pekerjaan lapangan yang didalamnya termasuk penetapan suatu anggaran waktu yang selanjutnya disebu ime budget. T$uan ditetapkannya time budger adalah untuk memandu auditor dalam melakukan langkah-langkah audit untuk setiap program auditnya. Selain itu rjze badgel dibutuhkan guna menenrukan kos audit dan mengukur efektifitas kerja auditor.
Abstract Proceedings International Scholars Conference, Oct 29, 2018
The aims of this research are to find out how the role of parents, teachers' commitment, and comm... more The aims of this research are to find out how the role of parents, teachers' commitment, and community involvement have a partially and simultaneously influence on the character building during early childhood of Adventist Kindergarten in DKI Jakarta Conference. This descriptive correlational study utilized questionnaires to 210 samples. The results of the study are the following: 1) the role of the parents was not significantly related to the character development of kindergarten, 2) teacher commitment was significantly related to the character building of kindergarten, and 3) community involvement is significantly related to the character building during early childhood of the kindergartens. Based on the result, the community involvement has more impact in the development of character among Adventist kindergarten in DKI Jakarta conference.
This study aims to find out information about the competence ofsecretaries, archival infrastructu... more This study aims to find out information about the competence ofsecretaries, archival infrastructure, dynamic archive management, and the influenceof secretaries' competence and infrastructure on dynamic archives management inthe offices of the Regional Library and Archives Office of Belitung Regency. Themethod used in this study is a qualitative method and descriptive method which aimsto discuss the problem of competence and infrastructure for dynamic recordsmanagement which includes aspects of organization, control and monitoring ofdynastic archives. Sources of data used by researchersutilized from journals, books,articles, web, and whatsapp. The research results show that the competenciespossessed by the Secretary or Archives Officer, Archival Facilities, and DynamicArchives Management at the Office of the Regional Library and Archives Service ofBelitung Regency have all met the standards of ANRI (National Archives of the 66Republic of Indonesia) and the system. organized work...
The research design was a descriptive correlation with cross sectional study. Descriptive correl... more The research design was a descriptive correlation with cross sectional study. Descriptive correlational study design is to understand the correlation between independent variables (mental health) with the academic achievement of student of economic in Universitas Advent Indoneia Bandung as the dependent variable. The approach used in this study is cross sectional approach, means a research subject has only been observed once and measurements were performed simultaneously at the same time The sample are students which utilize by questionnaire, non-structure questions, and an accidental sampling method. Analysis and interpretation of data are using Zung Self-Assessment of Depression Scale (ZSDS), and Depression Anxiety Stress Scales (DASS 42), and multi linear regression analysis. The three variables under mental health (depression, anxiety and stress) have an inverse correlation meaning that the lower the level of depression, anxiety and stress then the relationship indicates acad...
This study aims to analyze tax incentive policies in Indonesia due to the corona virus outbreak. ... more This study aims to analyze tax incentive policies in Indonesia due to the corona virus outbreak. This research uses literature study as a method. The data processing and analysis technique used is content analysis. The main data from this research is the Regulation of the Minister of Finance of the Republic of Indonesia. As well as other data obtained through text books, journals, theses, articles, information from the internet and other official websites. The results show that the tax incentive policy set by the government is conceptually and its implementation is quite good, the regulations referenced in this study have a longer tax period than the previous tax period regulations. However, tax incentives have not been well realized due to a decrease in state revenue which causes the total state revenue to fall short of the stipulated budget amount.
The purpose of this research is to know the Corporate Social Responsibility and Leverage on the v... more The purpose of this research is to know the Corporate Social Responsibility and Leverage on the value of the company in the Indonesian Stock Exchange index in 2015-2019. The method on this study is purposive sampling. This study was conducted on the company's Sub-sector cosmetics and household use listed on the Indonesia Stock Exchange in 2015-2019 with the number of samples 4 companies that have been arranged by the authors. The results showed that Corporate Social Responsibility and Leverage influenced the company's value simultaneously. The CSR and leverage are not significantly significant in the value of the company registered in the Indonesian Stock exchange in 2015-2019
This research utilizes a descriptive method. The study was designed as a research survey that is... more This research utilizes a descriptive method. The study was designed as a research survey that is explaining the phenomenon (explanatory) the presence or absence of influence between two or more variables and how the level of its impacts. The aims of this study is to analyze the impacts of supervision, education, training, and teachers participation in working teachers group to improve the professional of teachers for Primary School in Jakarta Conference. Total populations in this study are 102 people. The numbers of sample are 102 respondents which determine by purposive sampling method. The collection of data is done by distributing questionnaires that have been tested for validity and reliability to the respondents. Analysis and interpretation of data using Product Moment Correlation and multiple linear regressions, where X1 refers to the variable supervision, X2 refers to education, X3 refers to the variable training, and X4 refers to variable teachers participation in teache...
Dalam penelitian ini, penulis bertujuan untuk menganalisis pengaruh Solvabilitas dan Likuiditas t... more Dalam penelitian ini, penulis bertujuan untuk menganalisis pengaruh Solvabilitas dan Likuiditas terhadap Profitabilitas pada perusahaan mesin dan alat berat yang tercantum dalam Bursa Efek Indonesia tahun 2015-2019. Metode yang penulis gunakan ialah metode deskriptif dengan data sekunder yang diperoleh melalui laporan keuangan perusahaan yang tercantum pada Bursa Efek Indonesia. Pengujian dan penelitian ini dilakukan untuk melihat seberapa jauh pengaruh yang diberikan oleh solvabilitas dan likuiditas terhadap Profitabilitas perusahaan. Dari hasil pengujian simultan, didapatkan bahwa Solvabilitas dan Likuiditas sama-sama memiliki pengaruh signifikan terhadap peningkatan Profitabilitas namun jika melalui pengujian parsial hanya Likuiditas yang memiliki pengaruh secara signifikan terhadap Profitabilitas perusahaan mesin dan alat berat yang terdaftar pada Bursa Efek Indonesia pada tahun 2015 – 2019.