ABSTRAKTujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh nilai perusahaan, pertumbuhan perusahaan dan reputasi auditor terhadap perataan laba pada perusahaan perbankan yang terdaftar di BEI. Deteksi perataan laba pada penelitian ini menggunakan Indeks Eckel. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar diBEI periode 2013-2016, sedangkan pengambilan sampel menggunakan metode purposive sampling.Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik menggunakan program SPSS versi2.1. Hasil pengujian menunjukkan bahwa (1) nilai perusahaan berpengaruh terhadap perataan laba, (2) pertumbuhan perusahaan berpengaruh terhadap perataan laba, dan (3) reputasi auditor tidak berpengaruh terhadap perataan laba. Koefisien determinasi dalam penelitian ini adalah 0,170 yang berarti 17% praktik perataan laba dipengaruhi oleh variabel independen yang diteliti, selebihnya dijelaskan oleh variabel lainnya. Penelitian ini menunjukkan bahwa masih banyak variabel lain yang tidak diteliti dalam penelitian ini dapat menjelaskan perataan laba.Kata kunci: nilai perusahaan, pertumbuhan perusahaan, reputasi auditor, perataan laba
<p>This research seeks to expose the practice of determining rental rates on business<br />services room kos-kosan named Kos Putra Mulya. The purpose of this researchis<br />to know the practices of the determination of rents that occur as well as uncovering<br />the value and the meaning behind these practices. This study uses qualitative methods<br />as</p><p>tools in the process of the discovery answers and use<br />the knife as a phenomenology analysis approach to answer the value and its meanings.<br />The</p><p>results showed in the method of determining the price of rent conducted<br />by Kos Putra Mulya was not based on the total cost of the activity<br />of search efforts, but onlyusing the process of "estimate" in determining the costper-room.This</p><p>is due to the presence of mutual cultural influence in its Treasury<br />activities.<br />In</p><p>addition, there is cultural gotong royong, owners also instill a<br />sense of brotherhood in every effort suffered, so that business owners regard<br />the tenants is part of the family. And the last, the process of extracting the consciousness<br />to</p><p>find meaning in the term profit increase, i.e. the profit is defined<br />as "rezekinya", while if the lossesmeant "bukan rezekinya".</p>
The study aims to see and investigate the implementation and process of internal control on the process of submission and payment of claims by BPJS Kesehatan Yogyakarta. This research uses qualitative research using ethnomethodology method in which the data are obtained through interviews and observation. The results show that the internal control of BPJS Kesehatan has been implemented optimally. Internal controls are capable to detect red flags in the submission process and payment of claims. Although there are some problems that occur also in the realm of BPJS Kesehatan, but the management has been controlling against the various risks that are most likely to occur mainly in the process of submission and payment of claims. Therefore, the strengthening of internal control system in all aspects of activity in BPJS Kesehatan should always be attempted.
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