Aprillya Trihartati
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Diponegoro Semarang, Indonesia Kampus Tembalang, Semarang 50239

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PENGARUH INDEPENDENSI DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA Pamudji, Sugeng; Trihartati, Aprillya
Jurnal Dinamika Akuntansi Vol 2, No 1 (2010): March 2010
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v2i1.1924

Abstract

Tujuan dari penelitian ini untuk menguji hubungan antara perilaku-perilaku para komite audit (independency, financial expertise, activity, and time commitment) dan earnings management. Penelitian ini menggunakan data 56 perusahaan  manufaktur   yang tercatat dalam IDX mulai tahun 2005-2007, data komite audit dikumpulkan dari laporan tahunan. Data tersebut dianalisis de-ngan menggunakan multiple regression analysis. Hasil penelitian ini menunjukkan bahwa perilaku komite audit  tidak berdampak secara signnifikan pada earnings management. Hal tersebut juga tidak mendukung peraturan yang dibuat BAPEPAM. Dan hasil penelitian menunjukkan bahwa formasi komite audit dengan perilakunya hanya menggambarkan suatu kewajiban yang suah diatur. Abstract The purpose for conducting this study is to examine the correlation between the characteristics of audit committees (which covers independency, financial expertise, activity, and time commitmen) and earnings management. 56 manufacturing companies listed in IDX, started from 2005 up to 2007 and audit commitees were the data being analyzed. The data analysis employed was multiple regression analysis. The findings for this analysis is the characteristics of audit committees does not influence significantly to the earnings management. Moreover, it does not also support the rules issued by BAPEPAM. Finally, the formation of audit committees and the characteristics of audit committees are obligatory rules only. Keywords: audit committees; corporate governance; earnings management
Perhitungan Kapasitas Kolam Retensi Rumah Susun Dosen Politeknik PU Muhammad, Nicko Fadhil; Trihartati, Aprillya; P.P, Pipit Skriptianata
Jurnal Talenta Sipil Vol 9, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/talentasipil.v9i1.1227

Abstract

Water conservation utilizing rainwater is very effective and efficient both in the rainy season and in the dry season. The construction of this lecturer housing must be supported by a good drainage system so as not to increase the burden of water runoff to the surrounding area. Problems that can be formulated include: what is the flood discharge of the return period Q2, Q5 and Q10 before and after the construction of the Rusun Dosen Polythecnic PU, how long can the retention pond and other water structures accommodate the flood discharge in the area, what alternatives can be implemented if the capacity of the retention pond and other structures cannot accommodate the flood discharge in the area. The purpose of this study is to analyze the flood discharge of the return period Q2, Q5 and Q10 before and after the construction. Analyze water structures that can accommodate flood discharge. Analyze alternatives that can be applied. The methodology used is data collection, data analysis (maximum rainfall, rainfall distribution, flood discharge) and calculation of the capacity of water structures. The conclusions obtained are: the potential flood discharge of existing conditions is 0.119 m3/sec, the potential flood discharge after the construction is 0.303 m3/sec, there is an increase in flood discharge of 0.184 m3/sec, the capacity of water structures: retention ponds can accommodate flood discharge of 1,408.53 m3, RWT can accommodate flood discharge of 92.4 m3, infiltration wells can accommodate flood discharge of 25.12 m3, drainage channels can accommodate flood discharge of 143.2 m3. The total capacity of the retention pond and other water structures will be full if it rains for 2.52 hours. This does not meet SNI 03-3424-1994 standards. The recommendation is to enlarge the channel dimensions