This study analyzes the effect of political connection and effectiveness of audit committee on audit fee. This study uses the sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. They were take using a purposive sampling method. The total number of companies is 444 companies. The data were analyzed using SPSS 20 and the hypothesis testing was done using linear regression with a significance level of 5%. The F test indicates that the research model is stable and significant. The value of R square is 38.4%, indicating that there are other variables that can affect the model by 61.6%. The results of this study show that political connection has a significant positive effect on audit fee and the effectiveness of audit committee also has a significant positive effect on audit fee because audit committee wants a higher audit quality from the auditor.
The purpose of this study is to analyze the effect of effectiveness of audit committee and independence board of commissioner on audit fee. This research uses samples of Non-financial companies in Indonesia Stock Exchange (IDX) in 2015-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 584 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 49,4%The result show independence board of commissioner and Effectiveness of audit committee can positively significant effect on audit fee because board of commissioners and audit committee wants a higher audit quality from the auditor. Keywords: Board Of Commissioners; Effectiveness Of Audit Committee; Audit Fee.
In social research, respondents are usually given several questions or indicators for assessment. Responses between respondents may differ even if the same questions or indicators are given. This is one of the causes of the diversity of responses. The diversity of responses is one of the factors that cause response bias in conducting social research. The diversity of responses can come from differences in the thought processes of each respondent. There are three main aspects in the thought process, namely cognition, affection, and conation. This paper aims to analyze the source of the diversity of responses in the aspects of cognition, affection, and conation. The first thing to do in this research is to design a questionnaire by developing indicators into three aspects (cognition, affection, and conation). The study involved 100 respondents using OVO with a purposive sampling method. Respondents assess indicators of aspects of cognition, affection, and conation. The assessment options given are discrete assessments 1-5 with a description of the assessment adjusted to the indicators. Then, the respondent's assessment data were analyzed by calculating the standard deviation, analysis of variance, further test (Tukey HSD) and the distribution of the assessment of each indicator. The main result obtained is that there are three consecutive indicators with the largest standard deviation values in each aspect. These indicators are the source of the diversity of responses in aspects of cognition, affection, and conation. The results of the analysis also show that the conation aspect is the most diverse aspect with the largest standard deviation value. This research is useful as a reference for making social research questionnaires in measuring aspects related to cognition, affection, and conation.
Persis as an organization centered at the Pasundan level, Persis uses Sundanese as a medium of da'wah, this is evidenced by the publication of the Sundanese language magazine At-Taqwa (1937). This magazine was discontinued during the revolution and was republished in 1949-1954. In 1967 the Bandung Branch together with E. Abdullah published Iber magazine which lasted until 2014. This Sundanese language magazine which lasted for approximately 47 years presented various Islamic studies, ranging from the rubric of interpretation to istifta. This research method uses qualitative methods. According to Bodgan and Taylor, qualitative methodology is a research procedure that produces descriptive data in the form of written or spoken words from people and observable behavior. This study will try to examine the Sundanese interpretation of Sayub Sayidin. The primary data source of this research is Sayub Sayidin's interpretation in Semperan Mutiara Iber. Judging from the source of his interpretation, Sayub Sayidin's commentary published in Iber magazine can be categorized as a biriwayat/bilmatsur interpretation. There are 17 chapters used by Sayub Sayidin to interpret the verses of the Koran. Babasan is deliberately presented as Sayub's criticism of the reality of people's lives, with the hope that through babasan in interpreting the Qur'an there will be a change in people's mindset. Keywords: Sundanese, Tafsir, Persis. Abstrak Persis sebagai organisasi yang berpusat di tatar Pasundan, Persis menjadikan bahasa Sunda sebagai media dakwah, hal ini terbukti dengan diterbitkannya majalah berbahasa Sunda At-Taqwa (1937). Majalah ini sempat berhenti pada masa revolusi dan kembali terbit pada tahun 1949-1954. Pada tahun 1967, persis cabang Bandung bersama E. Abdullah mengeluarkan majalah Iber yang bertahan hingga tahun 2014. Majalah bahasa sunda yang bertahan kurang lebih selama 47 tahun ini menyajikan berbagai kajian keislaman, dari rubrik tafsir hingga Istifta. Metode penelitian ini menggunakan metode kualitatif. Menurut Bodgan dan Taylor, metodologi kualitatif sebagai prosedur penelitian yang menghasilkan data deskriptif berupa kata-kata tertulis atau lisan dari orang-orang dan perilaku yang dapat diamati. Penelitian ini akan mencoba mengkaji tafsir Sunda dari Sayub Sayidin. Sumber data primer dari penelitian ini adalah tafsir Sayub Sayidin dalam Sesemperan Mutiara Iber. Ditinjau dari perspektif sumber tafsir, tafsir Sayub Sayidin yang dipublikasikan pada majalah Iber bisa dikategorikan sebagai tafsir biriwayat/bilmatsur. Terdapat 17 babasan yang digunakan Sayub Sayidin untuk menafsirkan ayat-ayat al-Quran. Babasan tersebut sengaja didatangkan sebagai kritik Sayub terhadap realitas kehidupan masyarakat yang dengannya ia berharap melalui babasan dalam menafsirkan al-Quran terjadi perubahan pola pikir di kalangan masyarakat. Kata kunci: bahasa sunda, Tafsir, Persis.
Rute pemberian obat secara oral banyak disukai masyarakat karena mudah digunakan. Salah satu bentuk sediaan oral yang paling disukai adalah tablet. Tablet adalah bentuk sediaan padat yang mengandung bahan aktif dengan atau tanpa eksipien. Dalam formulasi tablet, kandungan air zat obat dan eksipien padat merupakan parameter penting yang harus dipantau selama proses pengembangan produk obat. Pada sediaan padat, senyawa yang bersifat higroskopis dapat menimbulkan masalah yang dapat mempengaruhi aliran serbuk, kompresibilitas, dan kekerasan tablet. Pada review artikel ini akan di bahas mengenai pengaruh kelembapan terhadap karakteristik fisika tablet dan upaya menjaga stabilitas zat aktif yang sensitif terhadap kelembapan. Review ini menyimpulkan bahwa pemilihan eksipien, penyalutan tablet dan kemasan yang tepat dapat menjaga kestabilan tablet dari pengaruh kelembapan.
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