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Abstract This study aimed to find the effects of auditor characteristics on audit quality. Audit characteristic measured by auditor licences, gender, age and audit firm affiliation. While the audit quality proxied by auditor violations conducted by auditor and identified by PCAOB. The data collected from PCAOB Settled Disciplinary listed by PCAOB in its website. Logistic… Continue reading Dinamika Kualitas Audit: Auditor Characteristics dan PCAOB Inspections

Abstract Accounting Merdiban a historical record of accounting used by the Abbasid Caliph of Islam began to Caliph Ottoman era in the year 1924. Historical evidence proves form of financial reporting technologies in the context of the government at that time. Unlike the present context that the role of accounting in the era of the… Continue reading Akuntansi Merdiban (Tangga): Sejarah & Praktek Akuntansi Islam Menuju Keadilan dan Kepatuhan Illahiyah

Abstract In the recent years, Islamic Banking development has many contribution into the International finance. However, this followed by other industries such as capital market and also corporate. Therefore, need to understanding how is Islamic Corporate Governance should be follow by the industries. In this paper, elaborate some Islamic Corporate Governance in ASIA and GCC… Continue reading Islamic Corporate Governance (Case Study in Asia and GCC Countries)

Abstract This study describes the effect of Good Sharia Business Governance implementation of financial performance as measured by Islamicity Financial Performance Index. The indicator used to explain Good Sharia Business Governance in this study based on the guidelines for its application issued by the KNKG that composed of commissioners, supervisory sharia board (SSB), directors and… Continue reading Good Governance Bisnis Syariah Terhadap Islamicity Financial Performance Index Bank Umum Syariah

Abstract This study aims to examine the differences infinancial performance and abnormal returns in the period before and after the announcement of the merger of the companies listed on the Stock Exchange in the period 2004-2013. In this study the measurement of financial performance using four financial ratios which are the current ratio (CR), the… Continue reading Kinerja Keuangan, Abnormal Return Sebelum dan Setelah Pengumuman Merger

Abstract His study aimed to determine the effect of the Capital Adequacy Ratio (CAR), and the interest rate loans to total lending in the banking companies in the Indonesia Stock Exchange. The method used in this research is the method of explanation, the independent variables used in this study consisted of Capital Adequacy Ratio (CAR),… Continue reading Capital Adequacy Ratio dan Tingkat Suku Bunga Kredit Terhadap Penyaluran Kredit di Bursa Efek Indonesia

Abstract The purpose of this study to determine the influence of executive compensation, leverage, company size and managerial ownership on the performance of state-owned companies in Indonesia. Executive compensation is seen from the amount of compensation granted to directors, leverage is measured by the ratio of DER, the size of the firm views of total… Continue reading Kinerja BUMN di Indonesia: Kompensasi Eksekutif, Leverage, Size, dan Kepemilikan Manajerial

Abstract This study aims to determine the effect of the mutation on the performance of employees at PT Kereta Api Indonesia (Persero) Regional Operations 1 Jakarta. In this study using survey methods and eksplansi with the collection directly from the original source, in the form of questionnaires were drawn from a sample. The sample in… Continue reading Mutasi Terhadap Kinerja Karyawan Pada PT Kereta Api Indonesia (Persero) Daerah Operasi 1 Jakarta

Abstract PT Somit  Karsa Trinergi as a company engaged in one of the industrial automation in the industry where the work was related to high technology so that the necessary human resources who have the knowledge and expertise that is high on the field. For this study will examine two variables. The variable is the… Continue reading Komitmen dan Kompensasi Terhadap Prestasi Kerja di PT Somit Karsa Trinergi Jakarta

Abstract ABSTRAK Hipertensi atau tekanan darah tinggi adalah salah satu faktor risiko yang paling berpengaruh terhadap kejadian penyakit jantung dan pembuluh darah. Di Indonesia hipertensi telah mencapai lebih dari 2 juta kasus per tahun. Seperti yang kita ketahui bersama bahwa saat ini penyakit hipertensi sudah menjadi salah satu penyakit tidak menular yang perlu mendapat perhatian… Continue reading Efektivitas Konseling Pasien Hipertensi Terhadap Perilaku Kepatuhan Berobat