This study aims to describe the forms and meanings of adjectival reduplication in the Minangkabau language, the Sungayang dialect in Kab. Tanah Datar. One of the regional languages in Indonesia. The method used in this research is descriptive qualitative, the data source is from oral and written data with data techniques using the listening method and proficient method, then data analysis using the matching method and the separate method through the markup reading technique. The results showed that the form of adjective reduplication in the Minangkabau language, Sungayang dialect, was (1) whole repetition, (2) partial repetition (3) repetition with phoneme changes, and (4) affix repetition. The meaning contained in the Minangkabau language reduplication is (1) the reduplication of the Minangkabau adjective in the basic form shows the plural meaning, (2) the meaning of reduplication which states the nature of a person who states what is meant by the root word, (3) the reduplication of the adjective in the Minangkabau language which Showing someone stating facts about the inheritance of the root word, (4) reduplication of the adjective in Minangkabau which shows the plural meaning of the root in question. Besides having a grammatical meaning, the reduplication of the Minangkabau language adjective also has idiomatic, metaphorical meanings and for refining or obscuring statements.
Latar Belakang:Pentingnya sikap independensi bagi seorang auditor dalam melakukan penugasan audit membuat setiap perusahaan harus melakukan auditor switching agar tingkat independensi dapat terjaga, namun pada kenyataannya sekalipun auditor switching telah dilakukan masih saja didapati auditor yang tidak menjaga sikap independensi. Hal ini menjadi menarik perhatian untuk diteliti mengenai hal apa saja yang menjadi faktor dalam melakukan auditor switching.Tujuan:Penelitian ini bertujuan untuk menguji pengaruh opini audit, pergantian manajemen dan financial distress terhadap auditor switching pada perusahaan manufaktur sub sektor real estate dan property yang terdaftar di Bursa Efek Indonesia periode 2016-2018.Metode Penelitian:Teknik sampling dalam penelitian ini adalah metode purposive sampling. Berdasarkan metode purposive sampling, sampel yang diperoleh sebanyak 43 perusahaan selama 3 tahun pengamatan dan total data observasi sebanyak 129 data. Metode analisis yang digunakan adalah analisis regresi logistik.Hasil Penelitian:Hasil penelitian menunjukkan bahwa variabel independen yaitu opini audit, pergantian manajemen, dan financial distress tidak berpengaruh terhadap auditor switching pada perusahaan manufaktur sub sektor real estate dan property yang terdaftar di Bursa Efek Indonesia periode 2016 – 2018.Keterbatasan Penelitian:Penelitian ini hanya meneliti perusahaan manufaktur sub sektor real estate dan property yang terdaftar di Bursa Efek Indonesia tahun 2016-2018, dan hanya menggunakan variabel opini audit, pergantian manajemen financial distress sebagai variabel yang mempengaruhi auditor switching.Keaslian/Novetly Penelitian:Penelitian ini menjawab gap penelitian terdahulu, dengan menggunakan variabel yang berbeda dari peneliti terdahulu dan rentang waktu yang berbeda dari tahun–tahun sebelumnya.
This study aims to determine the effect of internal audit in preventing and disclosing fraud. The number of frauds that occur in an organization shows the need for an internal audit body in the company so that it can reduce or even eliminate fraud that occurs. This literature review is a study of the role of internal audit in preventing and disclosing fraud which aims to find out the variables in internal audit for preventing and disclosing fraud based onprevious studies, so there is still a lotof potential forfurthermodification/development. Of the ten studies included in this literature review, there are differences in research results. Eight studies state that internal audit has a significant effect on preventing and disclosing fraud, but two articles state that internal audit does not have a significant effect on preventing and disclosing fraud.
Abstrak Penelitian ini bertujuan untuk membuktikan faktor risiko yang menyebabkan kecurangan laporan keuangan yang terdiri dari stabilitas keuangan, tekanan eksternal, kebutuhan keuangan pribadi, target keuangan, sifat industri, pengawasan yang tidak efektif dan perubahan KAP. Penelitian dilakukan pada perusahaan Perbankan yang terdaftar di bursa efek Indonesia. Uji hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukan bahwa Financial Target (ROA) dan Nature Of Industry (RPT) menyebabkan kecurangan laporan Keuangan (Financial Statement Fraud) secara parsial pada perusahaan perbankan terdaftar di bursa efek indonesia periode tahun 2016-2019. Financial Stability (ACHANGE), PersonalFinancial Need (OSHIP), External Pressure (LEV), Ineffetive Monitoring (BDOUT) dan Rationalization (AUDCHANGE) tidak menyebabkan kecurangan laporan keuangan (financial Statement Fraud) secara parsial
This study aims to empirically test the detection of financial statement fraud using Fraud Diamond analysis which explains the factors that influence the occurrence of fraud. The population in this study is the infrastructure, utility, and transportation sector companies listed on the Indonesia Stock Exchange in 2016 – 2019 with a total of 83 companies. A total of 12 companies were sampled using the purposive sampling technique. This study uses secondary data and the analytical method used is multiple linear regression analysis with SPSS tools. The results of this study indicate that the level of Leverage (LEV) affects financial statement fraud. Changes in total assets (ACHANGE), Return On Assets (ROA), Insider share ownership (OSHIP), Special party transactions (RPT), Independent audit members (BDOUT), Change of Public Accounting Firm (KAP) (AUDCHANGE), and Changes in the Board of Directors (DCHANGE) does not affect financial statement fraud.
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