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PENGARUH KUALITAS AUDIT TERHADAP HUBUNGAN EARNINGS MANAGEMENT DAN RETURN SAHAM Indri Rahayu; Deni Darmawati
Media Riset Akuntansi, Auditing & Informasi Vol. 11 No. 2 (2011): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.644 KB) | DOI: 10.25105/mraai.v11i2.616

Abstract

The objective of the empirical study is to examine and to analyze the effect ofAudit Quality on the relation of Earnings Management and Stock Return. The other objective of this research is to compare two measurements of audit quality that is specialization industry auditor and brand name auditor. The sample of this empirical study is the manufacturing company that listed in Bursa Efek Indonesia (BEI) in 2009. The result of this empirical study are (1) the earnings management is positive directly have an impact to the stock return. (2) Audit Quality that was measure by specialization auditor and by brand name auditor showed that Audit Quality weaken off the positive impact of relation on earnings management to the stock return. In another word, Audit Quality is functioned to reduce market reaction failure caused by financial information which contained earnings management.Keywords: Earnings Management, Audit Quality, Industry SpecializationAuditor, Brand Name Auditor, Stock Return
Konflik batin tokoh dalam novel Laut Bercerita Ani Azzara; Indri Rahayu; Siti Fitriati; Ani Diana
PUSTAKA: Jurnal Bahasa dan Pendidikan Vol. 4 No. 2 (2024): April : Jurnal Bahasa dan Pendidikan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/pustaka.v4i2.1214

Abstract

Differences in each person's character cause conflict in life. This conflict can occur between people or within themselves, known as inner conflict. Such as the inner conflict experienced by the characters in the novel Laut Bercerita. The focus of this research can be located on the internal conflict depicted by the characters in the novel Laut Bercerita. The purpose of this research is to explain the types and reasons for internal conflict. This research is descriptive qualitative in nature. This research uses a descriptive analysis approach. Words, sentences and conversations are the data sources for this research. which is related to the internal conflict discussed in the book Sea Tells. The data source used is the novel Laut Bercerita.
Kajian Sastra Perbandingan Puisi Kangen Karya Ws.Rendra dengan Puisi Kangen di Malam Sunyi Karya Li Bai Ani Azzara; Indri Rahayu; Ani Diana; Dwi Fitriyani; Widi Astuti
Jurnal Motivasi Pendidikan dan Bahasa Vol. 2 No. 1 (2024): Maret : Jurnal Motivasi Pendidikan dan Bahasa
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmpb-widyakarya.v2i1.2612

Abstract

The aim of this research is to examine the differences in Indonesian poetry entitled Kangen by Ws. Rendra with a Chinese poem entitled Missing You in the Silent Night by Li Bai. Poetry is a form of literary work alongside prose and drama. Compared to other forms of literary work, poetry has a unique character, namely that it uses words that are considered to represent certain meanings, is dense, dominated by symbols, and has limited space. Comparative literature is the activity of comparing the literature of one country with the literature of another country or comparing literature with other fields as an overall expression of life (Endraswara, 2011:10). One of the poems known in Indonesian literature is the poem entitled "Kangen" by WS Rendra. This poem uses diction which needs to be studied in depth because it opens up various interpretations which produce various meanings, aka multiinterpretable. One of the works of comparative literature in general studies and in relation to history or other things is part of literature. In literary works, all of these things are responded to creatively so that a literary work needs to be compared in order to get a clearer picture of the similarities and differences in various cultures
THE INFLUENCE OF ORGANIZATIONAL CULTURE AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE OF PT RAMAYANA LESTARI SENTOSA TBK (CIPLAZ) MARGONDA DEPOK Bunga Astra Gracia; Indri Rahayu
Jurnal Intelek Insan Cendikia Vol. 2 No. 3 (2025): MARET 2025
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the influence of organizational culture and work discipline on employee performance at PT. Ramayana Lestari Sentosa Tbk. This research used a quantitative method and to determine the sampling using the Slovin formula. The population is 181 so there are 82 respondents among PT employees. Ramayana Lestari Sentosa Tbk. Then it was analyzed using multiple linear regression analysis with the help of SPSS version 25 software. The research results showed that organizational culture and work discipline had a significant influence, both partially and simultaneously, on employee performance. The t- test shows that organizational culture has a significant influence with a t- value of 9.307 > t-table 1.664 and a significance value of 0.000 < 0.05. Work discipline also has a significant influence with a t-value of 12.547 > t-table 1.664 and a significance value of 0.000 < 0.05. Simultaneously, organizational culture and work discipline influence employee performance with a  F-count of 96.962 and a significance of 0.000, which is smaller than 0.05. The coefficient of determination (R2) of 0.711 indicates that 71.1% of the variation in employee performance can be explained by organizational culture and work discipline.