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All Journal Majalah Ilmiah Teknologi Elektro Jurnal Ilmiah Akuntansi dan Humanika Majalah Ilmiah Teknologi Elektro
I Kadek Ardika
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Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Social Sciences

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ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2007-2011 Ardika, I Kadek
Jurnal Ilmiah Akuntansi dan Humanika Vol 3, No 1: EDISI DESEMBER 2013
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v3i1.4042

Abstract

ABSTRAK Asumsi going concern mengharuskan perusahaan secara operasional memiliki kemampuan untuk mempertahankan kelangsungan hidupnya (going concern). Apabila auditor tidak yakin dengan kemampuan perusahaan dalam mempertahankan kelangsungan hidupnya maka auditor harus menyampaikan masalah tersebut dalam laporan audit. Tujuan penelitian ini adalah untuk mengetahui pengaruh faktor pertumbuhan perusahaan, leverage, penerimaan opini audit going concern tahun sebelumnya, dan auditor client tenure terhadap kemungkinan penerimaan opini audit going concern. Penelitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2007-2011, dengan jumlah pengamatan sebanyak 110 sampel penelitian yang diperoleh dengan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi logistik. Berdasarkan hasil analisis diketahui bahwa variabel pertumbuhan perusahaan dan Variabel auditor client tenure berpengaruh positif terhadap penerimaan opini audit going concern. Sedangkan variabel leverage dan variabel opini audit going concern tahun sebelumnya secara signifikan berpengaruh positif terhadap penerimaan opini audit going concern. Kata kunci:      pertumbuhan perusahaan, leverage, auditor client tenure dan going concern. ABSTRACT Going concern assumption requires companies operationally have the ability to maintain their life ( going concern ) . If auditors are not sure of the company's ability to survive the auditor should address the issue in the audit report. The purpose of this study was to determine the effect of growth factors, leverage, going-concern audit opinion prior year, the client auditor tenure and the possibility of going concern audit opinion. This study focused on companies listed in Indonesia Stock Exchange 2007-2011 period, the number of 110 sample observations obtained by purposive sampling method. The data analysis technique used in this study was logistic regression analysis techniques. Based on the results of analysis show that the variable growth of the company and the client auditor tenure variable has a positive effect on the going-concern audit opinion. While the leverage variables and variables going concern audit opinion prior year significantly positive effect on the going-concern audit opinion. Keywords: growth, leverage, auditor tenure client and going concern.
Analisa Pengaruh Jarak Sudu Terhadap Putaran Turbin Ulir Pada Pembangkit Listrik Tenaga Mikro Hidro I Kadek Ardika; Antonius Ibi Weking; Lie Jasa
Jurnal Teknologi Elektro Vol 18 No 2 (2019): (Mei-Agustus) Majalah Ilmiah Teknologi Elektro
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2234.398 KB) | DOI: 10.24843/MITE.2019.v18i02.P10

Abstract

Screw Turbine is a turbine that has just been studied. The working principle of this turbine screw is based on a screw pump system which functions to lift water from the river to the surface. The turbine screw is basically the return of the screw pump. To obtain an experimental study of the maximum output produced by a PLTMH using a turbine screw, the research is very difficult to apply in real conditions, and problems with screw turbines are made about the effect of blade distance (10 cm, 12 cm and 15 cm) on efficiency, voltage, current and power on the MHP using a screw turbine. Therefore the research will use a screw turbine prototype on a laboratory with micro power plants. In this study the best measurement at a distance of 21 cm blade with an angle of 280, where the voltage, current, and output power generated by the generator is 129.4 Volts loaded with 60 Watt, No load 162.7 Volts, the current generated is 0.1774 Ampere and the power produced is 22.9 Watts. For generator rotation speed that is equal to 7054 rpm, while turbine rotation speed generated at pressure is equal to 589 rpm before coupling with generator and 318 rpm after coupling with generator, the efficiency obtained in this PLTMH modeling test is at a distance of 22 cm blade with angle slope 280 that is equal to 24.5%.
ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2007-2011 I Kadek Ardika
Jurnal Ilmiah Akuntansi dan Humanika Vol. 3 No. 1: EDISI DESEMBER 2013
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v3i1.4042

Abstract

ABSTRAK Asumsi going concern mengharuskan perusahaan secara operasional memiliki kemampuan untuk mempertahankan kelangsungan hidupnya (going concern). Apabila auditor tidak yakin dengan kemampuan perusahaan dalam mempertahankan kelangsungan hidupnya maka auditor harus menyampaikan masalah tersebut dalam laporan audit. Tujuan penelitian ini adalah untuk mengetahui pengaruh faktor pertumbuhan perusahaan, leverage, penerimaan opini audit going concern tahun sebelumnya, dan auditor client tenure terhadap kemungkinan penerimaan opini audit going concern. Penelitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2007-2011, dengan jumlah pengamatan sebanyak 110 sampel penelitian yang diperoleh dengan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi logistik. Berdasarkan hasil analisis diketahui bahwa variabel pertumbuhan perusahaan dan Variabel auditor client tenure berpengaruh positif terhadap penerimaan opini audit going concern. Sedangkan variabel leverage dan variabel opini audit going concern tahun sebelumnya secara signifikan berpengaruh positif terhadap penerimaan opini audit going concern. Kata kunci:      pertumbuhan perusahaan, leverage, auditor client tenure dan going concern. ABSTRACT Going concern assumption requires companies operationally have the ability to maintain their life ( going concern ) . If auditors are not sure of the company's ability to survive the auditor should address the issue in the audit report. The purpose of this study was to determine the effect of growth factors, leverage, going-concern audit opinion prior year, the client auditor tenure and the possibility of going concern audit opinion. This study focused on companies listed in Indonesia Stock Exchange 2007-2011 period, the number of 110 sample observations obtained by purposive sampling method. The data analysis technique used in this study was logistic regression analysis techniques. Based on the results of analysis show that the variable growth of the company and the client auditor tenure variable has a positive effect on the going-concern audit opinion. While the leverage variables and variables going concern audit opinion prior year significantly positive effect on the going-concern audit opinion. Keywords: growth, leverage, auditor tenure client and going concern.
Analisa Pengaruh Jarak Sudu Terhadap Putaran Turbin Ulir Pada Pembangkit Listrik Tenaga Mikro Hidro I Kadek Ardika; Antonius Ibi Weking; Lie Jasa
Jurnal Teknologi Elektro Vol 18 No 2 (2019): (Mei-Agustus) Majalah Ilmiah Teknologi Elektro
Publisher : Program Studi Magister Teknik Elektro Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/MITE.2019.v18i02.P10

Abstract

Screw Turbine is a turbine that has just been studied. The working principle of this turbine screw is based on a screw pump system which functions to lift water from the river to the surface. The turbine screw is basically the return of the screw pump. To obtain an experimental study of the maximum output produced by a PLTMH using a turbine screw, the research is very difficult to apply in real conditions, and problems with screw turbines are made about the effect of blade distance (10 cm, 12 cm and 15 cm) on efficiency, voltage, current and power on the MHP using a screw turbine. Therefore the research will use a screw turbine prototype on a laboratory with micro power plants. In this study the best measurement at a distance of 21 cm blade with an angle of 280, where the voltage, current, and output power generated by the generator is 129.4 Volts loaded with 60 Watt, No load 162.7 Volts, the current generated is 0.1774 Ampere and the power produced is 22.9 Watts. For generator rotation speed that is equal to 7054 rpm, while turbine rotation speed generated at pressure is equal to 589 rpm before coupling with generator and 318 rpm after coupling with generator, the efficiency obtained in this PLTMH modeling test is at a distance of 22 cm blade with angle slope 280 that is equal to 24.5%.
Co-Authors Antonius Ibi Weking Lie Jasa