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Jaza Anil Husna

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Author-ID : 2492625

Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education

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PENGARUH DEBT COVENANT , BONUS PLAN , POLITICAL COST DAN RISIKO LITIGASI TERHADAP PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR Sulastiningsih Sulastiningsih; Jaza Anil Husna
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study aims to examine the influence of debt covenants, bonus plans, political costs, and litigation risks to accounting conservatism. Accounting conservatism is the dependent variable in this study which is measured by total accrual (before depreciation). The independent variables in this research include debt covenant, bonus plan, political cost, and litigation risk. The sample of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period of 2010-2014. The sample in this study is determined by using purposive sampling method. The samples obtained in this research are 22 companies. Hypothesis testing is done by using multiple linear regression analysis method. Based on hypothesis test, it is concluded that the debt covenant variable proxied with leverage has no influence on accounting conservatism. Bonus plans proxied with managerial ownership structure have no significant influence on accounting conservatism. Political costs proxied with the firm size do not significantly influence accounting conservatism. The risk of litigation proxied with the firm measurement in terms of assets growth significantly influence accounting conservatism

Kelimpahan Foraminifera Bentik Pada Sedimen Di Perairan Pantai Lamreh, Aceh Besar Jaza Anil Husna; Chitra Octavina; Syahrul Purnawan
Jurnal Ilmiah Mahasiswa Kelautan Perikanan Unsyiah Vol 2, No 1 (2017): Februari 2017
Publisher : Universitas Syiah Kuala

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ABSTRACTThis research was aimed to determine and study the abundance of benthic foraminifera on coral reef ecosystem and mangrove in the Coastal Waters of Lamreh, Aceh Besar. This research was conducted from April to May 2016 using purposive sampling method. Samples of foraminifera benthic were collected using a corer (paralon pipe). 229 individuals of foraminifera benthic belonging to 29 spesies was found. The most abundant species found in coral reef area was Spiroloculina sp. (339,70 ind/m2 or 14,17%) and Spriloculina hyalina (305,73 ind/m2 or 13,64%), while in mangrove area was Calcarina calcar with the abundance value of 356,69 ind/m2 or 20,59%. In this area the sediment was dominated by sandy sediment. Probably, It was due to the strong current and wave in the coastal waters of lamreh which inhibit the desposition of fine sediment. Keywords: Abundance, coral reefs, foraminifera, mangrove, Coastal, sediments ABSTRAKPenelitian ini bertujuan untuk menentukan dan mengkaji kelimpahan foraminifera bentik pada ekosistem terumbu karang dan mangrove di Perairan Pantai Lamreh Aceh Besar. Penelitian ini dilaksanakan pada bulan April sampai Mei 2016 dengan metode purposive sampling, dimana pengambilan sampel foraminifera bentik menggunakan corer (pipa paralon). Hasil penelitian foraminifera bentik ditemukan sebanyak 29 spesies dengan total individu sebanyak 229 individu. Pada kawasan terumbu karang spesies tertinggi ditemukan pada spesies Spiroloculina sp. dengan kelimpahan 339,70 ind/m2 (15,75%) dan Spriloculina hyalina 305,73 ind/m2 (14,17%), sedangkan pada ekosistem mangrove spesies tertinggi ditemukan pada spesies Calcarina calcar dengan kelimpahan 356,69 ind/m2 (20,59%), Pada kawasan ini, sedimen yang dihasilkan dominan pasiran. Hal diduga karena di kawasan perairan Pantai Lamreh memiliki arus dan gelombang yang kuat sehingga menghambat terjadinya pengendapan sedimen yang berukuran halus. Kata kunci: Kelimpahan, Foraminifera, Sedimen, Terumbu karang, Mangrove, Pantai Lamreh.

PENGARUH DEBT COVENANT , BONUS PLAN , POLITICAL COST DAN RISIKO LITIGASI TERHADAP PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR Sulastiningsih Sulastiningsih; Jaza Anil Husna
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 25 No 1 (2017): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study aims to examine the influence of debt covenants, bonus plans, political costs, and litigation risks to accounting conservatism. Accounting conservatism is the dependent variable in this study which is measured by total accrual (before depreciation). The independent variables in this research include debt covenant, bonus plan, political cost, and litigation risk. The sample of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period of 2010-2014. The sample in this study is determined by using purposive sampling method. The samples obtained in this research are 22 companies. Hypothesis testing is done by using multiple linear regression analysis method. Based on hypothesis test, it is concluded that the debt covenant variable proxied with leverage has no influence on accounting conservatism. Bonus plans proxied with managerial ownership structure have no significant influence on accounting conservatism. Political costs proxied with the firm size do not significantly influence accounting conservatism. The risk of litigation proxied with the firm measurement in terms of assets growth significantly influence accounting conservatism

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