Suci Rahmadani
Universitas Diponegoro

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MANAJEMEN LABA: PERAN KEAKTIFAN KOMITE AUDIT DAN AUDITOR EKSTERNAL BIG FOUR (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2013-2015) Suci Rahmadani; Haryanto Haryanto
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARY 2018
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.888 KB) | DOI: 10.17977/um004v5i12018p046

Abstract

This study aims to determine: (1) the effect of activeness of the audit committee on earnings management, (2) the effect of external audit by Big Four on earnings management, (3) the effect of combination between activeness of the audit committee and external audit on earnings management. Audit committee and external audit have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings. Monitoring mechanism is a key factor to reduce conflict of interest and any opportunistic behavior from the manager. This study uses secondary data from annual reports and financial statements on manufacture companies listed on Indonesian Stock Exchange period 2013-2015 by using purposive sampling method. There are 67 companies samples or 201 observations that meet the criteria of the study sample. Analysis method in this research is Ordinary Least Square regression analysis. The results of this study indicate that the activeness of the audit committee indicate not significantly reduce earnings management. External audit by Big Four can decrease earnings management significantly. However, the combination activeness of the audit committee and external audit by Big Four indicate potential increase in earnings management significantly.
Analisis Kimiawi Darah: Kadar Glukosa dan Kolesterol pada Manusia serta pH Darah pada Unggas Hera Aulia Brilian; Suci Rahmadani; Ahmad Yanuar Naufal Al-Fatan; Apriliyana Dewi; Zuhratul Amaliyyah Wietya Ulva; Agna Vika; Hilda Nurul Lintang; Sarah Melodia Azzahra; Arina Manasikal Khusna
Jurnal Pendidikan Kimia, Fisika dan Biologi Vol. 2 No. 3 (2026): Mei : Jurnal Pendidikan Kimia, Fisika dan Biologi
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jupenkifb.v2i3.1098

Abstract

Blood is a major component of the homeostatic system that plays an essential role in maintaining the physiological balance of the body. Several blood chemistry parameters, including blood glucose, cholesterol, and blood pH levels, can be used to assess an individual's health condition. Blood glucose is derived from carbohydrate metabolism and serves as the body's primary energy source. Cholesterol is a lipid compound involved in cell membrane formation and hormone synthesis and consists of Low-Density Lipoprotein (LDL) and High-Density Lipoprotein (HDL). Blood pH measurement is used to determine the degree of acidity or alkalinity of the blood, reflecting the body's acid-base balance. This study aims to interpret the results of blood chemical analyses and understand the principles and methods used to determine blood glucose, cholesterol, and pH levels. The research employed a laboratory experimental method by measuring these parameters using blood chemistry testing equipment on blood samples. The results showed that fasting blood glucose was 97 mg/dL, indicating a normal glucose level. In contrast, non-fasting blood glucose was 61 mg/dL, which was below the normal range and indicated hypoglycemia. Blood cholesterol was measured at 139 mg/dL, which remained within the normal range. The blood pH value was 6, indicating a condition of acidosis. These findings highlight the importance of blood chemistry examinations as indicators for evaluating metabolic conditions and overall health status.