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The Influence of Audit Committee Quality and Internal Auditor Objectivity Toward The Prevention of Fraudulent Financial Reporting(A Survey in BUMN of Indonesia) Angrita Denziana
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

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Abstract

It requires information quality, and free from distortion. Some cases both nationally and internationallyindicate the occurrence of irregularities in financial reporting due to the weakness ofthe company'sinternal control system, and the audit committeehas not functioned optimally, resulting in low quality offinancial reporting. The research study uses explanatory method. The data were collected through surveytechnique by distributing questionnaires to SOEs in Indonesia. The respondents involve audit committeeand internal auditors. Before the data were used to test the hypothesis, it should tested the validity andreliability of data. The data have been analyzed by using partial lisquare descriptive analysis modeling totest the hypotheses.The results concluded that, 1) the quality of the audit committee have affect on the prevention offraudulent financial reporting, 2) objectivity of internal auditor have affect on the prevention of fraudulentfinancial reporting.
The Influence of The Financial Performance and Macroeconomic Factors To Stock Return Angrita Denziana; Haninun HANINUN; Hepiana Patmarina
International Multidiciplinary Conference on Social Sciences (IMCoSS) Vol 1 (2015): 3rd IMCoSS 2015
Publisher : Bandar Lampung University

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Abstract

The aims of the study are to determine the effect of the company's financial performance with Return on Asset (ROA) and Return on Equity (ROE) indicators. The macroeconomic factors with the indicators of Indonesia interest rate (SBI) and exchange rate on stock returns of non-financial companies listed in IDX. The results of this study indicate that the variable of ROA has negative effect on stock returns, ROE has a positive effect on stock returns, and the variable interest rate and exchange rate of SBI has positive effect on stock returns. From the analysis data by using regression model, independent variables ROA, ROE, SBI interest rate and the exchange rate very significant (p value < 0.01). Thus, the above all variable can be used as the basis for investment decision making for investment in Indonesia Stock Exchange (IDX) mainly for shares in the non- financial companies.
Efektivitas Training of Trainers Unit Pelayanan Jasa Alat Pertanian M. Achmad Subing; Angrita Denziana
VISIONIST Vol 1, No 1 (2012): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.188 KB) | DOI: 10.36448/jmv.v1i1.657

Abstract

The aim of this research is to know training of trainers  effectiveness and factors that influence it. All of training participant, 45 person, that implemented by Agricultural Agency become sample of this research. This research focuses on training guideline, training instructor, and training methodology. The result of this research indicated that the implementation of training significantly effective to increase the capability of training participant which its average is 20.75 percent. All of the research variabel influence the training effectiveness which determinat coeficient is 91,72 percent.  The implication of this research is important to increase trainer quality, improve the training guidelines, and find an appropriate methodology for the next training.------------------Tujuan penelitian ini untuk mengetahui efektivitas pelatihan dan faktor-faktor yang mempengaruhi efektivitas training of trainers unit pelayanan jasa alat pertanian. Responden yang menjadi obyek penelitian ini adalah seluruh karyawan dari Dinas Pertanian Kabupaten dan instansi lainnya yang mengikuti pelatihan, yaitu sebanyak 45 orang. Fokus pembahasan penelitian ini meliputi materi pelatihan; pelatih atau instruktur pelatihan; dan metode yang digunakan dalam pelatihan. Hasil yang diperoleh dari penelitian ini adalah bahwa efektivitas pelatihan cukup efektif dalam arti bahwa terjadi perubahan yang lebih baik dari keempat kategori kemampuan peserta terjadi perubahan secara rata-rata sebesar 20,75 persen; seluruh variabel yang mempengaruhi efektivitas pelatihan berpengaruh secara signifikan, baik materi, instruktur, maupun metode pelatihan; pelatih atau instruktur berpengaruh paling besar terhadap efektivitas pelatihan; pengaruh materi, pelatih dan metode terhadap efektivitas pelatihan sebesar 91,72 persen sedangkan faktor-faktor lain mempengaruhi sebesar 8,28 persen. Dari hasil penelitian ini dapat disarankan perlunya meningkatkan mutu pelatih dan memperbaiki materi serta metode pelatihan untuk mendapatkan efektivitas pelatihan yang lebih baik dimasa mendatang.
THE ANALYSIS OF PRODUCTIVE ASSETS QUALITY ON BANK HEALTH RATING OF COMMERCIAL BANKS IN INDONESIA Angrita Denziana; Haninun -; Erwin Octavianto
Prosiding International conference on Information Technology and Business (ICITB) 2015: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 1
Publisher : Proceeding International Conference on Information Technology and Business

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Abstract

The purpose of this study was to analyze the effect ofthe quality level of the productive assets of the bank. Indaily activities functioning bank intermediationinstitution that is as an institution that gathers anddistributes funds from surplus unit to deficit unit.Channeling funds into bank unit deficit is done througha wide range of credit products offered both to creditused to personally or company. The owned credit bankit’s assets productive or assets generate but not justcredit as the only productive asset owned by the bankthere are other productive assets owned by the bank thatthe bank funds placement with other banks, securitiesowned, investment capital, acceptance speeches arebills, bills and derivatives, as well as administrativeaccount transactions.KEYWORDS: Productive Assets Quality, Bank HealthLevel