This study aims to analyze whether there is an influence of internal control on fraud prevention and Good Corporate Governance, and to analyze whether there is an effect of Good Corporate Governance on fraud prevention, and to analyze internal control against fraud prevention with Good Corporate Governance as intervening variable (Study at the Regional Government of Jambi City). This research method uses primary data by distributing questionnaires to all SKPDs of the Jambi City government with 49 respondents using purposive sampling and returning 47 questionnaires. Methods of data analysis using SEM-PLS analysis (Structural Equation Modeling-Partial Least Square). The results of the study show that internal control does not affect fraud prevention, internal control does not affect Good Corporate Governance and Good Corporate Governance does not affect fraud prevention.
Tujuan penelitian ini yaitu untuk menganalisis apakah ada pengaruh modal, penggunaan informasi akuntansi dan karakteristik wirausaha terhadap keberhasilan usaha kecil (Survei Pada Usaha Rumahan Produksi Pempek di Kota Jambi) secara parsial maupun simultan. Penelitian ini menggunakan data primer yang diperoleh langsung dari pemilik usaha rumahan produksi pempek. Teknik pengumpulan data dilakukan dengan kuesioner dan wawancara langsung. Wawancara hanya dilakukan untuk menguji dan melengkapi kuesioner yang diberikan kepada para responden. jumlah sampel 40 orang responden. Metode analisis data menggunakan Regresi berganda. Asumsi klasik yang digunakan dalam penelitian ini adalah uji normalitas, asumsi Multikolinearitas, Heteroskedastisitas. Hasil penelitian memperlihatkan bahwa variabel modal tidak memiliki pengaruh terhadap keberhasilan usaha kecil pada usaha rumahan produksi pempek di Kota Jambi. Variabel penggunaan informasi akuntansi dan karakteristik wirausaha memiliki pengaruh terhadap keberhasilan usaha kecil pada usaha rumahan produksi pempek di Kota Jambi.
Penelitian ini bertujuan untuk mengetahui Faktor-Faktor Yang Mempengaruhi Auditor switching Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan deskriptif kuantitatif, bertujuan untuk mengetahui hubungan antara dua variabel atau lebih. Populasi penelitian ini adalah Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia yaitu sebanyak 54 perusahaan. Sampel penelitian ini sebanyak 30 perusahaan dikali 3 tahun sehingga sampel pada penelitian ini yaitu sebanyak 90 data perusahaan. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini adalah Financial Distress, Profitabilitas, Ukuran Perusahaan, Pergantian Manajemen, berpengaruh terhadap auditor switching. Sedangan Opini Audit, dan Pertumbuhan Perusahaan tidak berpengaruh terhadap Auditor Swtiching.
This research aimed to determine empirically the comparison and effect ofcompany size, audit opinion, profitability and public accounting firm’s reputation to audit delay. The population in this research are conventional banking and syariah banking in the year of 2014-2016. The sampling technique used is purposive sampling with the number of samples is 45 companies. The analysis technique used in this research is panel data regression analysis and independent sample t-test. The results of this research conclude that: company size, audit opinion, profitability and public accounting firm’s reputation simultaneously effect to the audit delay on conventional banking and syariah banking. Company size and public accounting firm’s reputation partially effect to audit delay on conventional banking and syariah banking. Audit opinion and Profitability has no effect to audit delay on conventional banking and syariah banking. The variables audit delay, company size and profitability have significantly different rates between conventional banking and syariah banking, while the variables of audit opinion and public accounting firm’s reputation have no significant differences.
Nata is a gel-like substances, insoluble in water and is formed on the surface of the fermentation medium coconut water or some sour juice. Making nata involving microorganisms (microbes) are known as Acetobacter xylinum. Nata is one type of food gel (agar-agar) with slightly chewy texture, dense, white and slightly transparent. The purpose of this study was to determine the effect of sucrose on the quality characteristics of the physical, chemical, and organoleptic nata cucumber and determining the most appropriate sucrose concentrations in processing cucumber nata. The experimental design used in this study is completely randomized design ( CRD ) with a single factor. Factors used as treatment is the addition of sucrose concentration are : 4% sucrose concentration = 40 g, 6% sucrose concentration = 60 g, 8% sucrose concentration = 80 g, 10% sucrose concentration = 100 g, and 12% sucrose concentration = 120 g. The research covers : analysis of thickness measurement, texture, fiber content, and organoleptic tests natacucumber . The best results were obtained in 10% sucrose with a thickness of 1,1 cm, 2,57 kgf/cm2 texture and fiber content 1,11%. The results of organoleptic acceptance rate panelist to panelist color parameters like sucrose over 12% with a value of 3,85, while the parameters of taste and texture panelists preferred the addition of 10% sucrose with a value of 4,1 and 3,95. The best sucrose concentration in the processing of nata cucumber is 10%.Keywords : Nata de Cucumber Suri, Suri Cucumber, Sucrose.
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