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Studi Empiris Tentang Pengaruh Kebutuhan Perusahaan Terhadap Pemeriksaan Akuntan Publik Di Jawa Tengah dan Implikasinya Terhadap Pengembangan Profesi Akuntan Publik Nasir, Mohammad
JURNAL BISNIS STRATEGI Vol 1, No 1 (1997): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.939 KB) | DOI: 10.14710/jbs.1.1.31-41

Abstract

This research is designed as an empirical research to investigate some factors influencing the manufacturing firms on the demand of public accoun­tant services. These factors include  the company size, the amount of company's debt, and the number of stocks owned by management.The measurement of company size include its total assets,   equities,   sales, and the number  of emplofees. The measurement of total company's debt includes the percentage of company's  capital  structure  as  well as  total  debt  (current   and   long­term liabilities)  and  total equity (total stocks and retained earnings). The measurement of the number of stocks owned by  man­agement include   the number of stock­ holders of the  company,   the number of stock­holder  who actively  participated in  managing  the firm,   the percentage of the stocks  owned by  the  member of management and non­member of management of the firm.For the sake of the research, 110 samples  of  manufacturing  firms  in Central Java were taken by using strati­ fied  random sampling.  The  samples were analyzed by regression method.  The research finding revealed that the com­ pany  size,  the company's debt,   and the number of stock owned by management significantly   influenced  the demand for external auditor services for the small, me­ diu ra,    and   large firms.  The bigger the company size and  the more  company's debt,  the greater  the possibility of   the firms required the audit services by pub­lic accountants.However,   the more stocks owned by management, the less the possibility of the finns  demand audited by public accoun­tants.
ASPEK HUKUM DAN KELEMBAGAAN JASA LINGKUNGAN HUTAN LINDUNG SUNGAI WAIN Nasir, Mohammad
Jurnal de Facto Vol 1 No 1 (2014)
Publisher : Pascasarjana Universitas Balikpapan

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Abstract

Adalah suatu realitas yang tidak dapat dipungkiri bahwa saat ini telah terjadi tingkat kerusakan lingkungan yang sangat besar dan menjadi ancaman bagi seluruh kehidupan planet bumi. Kerusakan lingkungan hutan dan peningkatan jumlah polutan di lapisan atmosfer bumi menuntut peran semua pihak untuk mengatasinya. Dalam skala lokal, kerusakan sejumlah besar sumberdaya hutan sebagai area penyimpan karbon dan penyeimbang iklim mikro sekaligus perannya secara makro.
PENGARUH PRODUCT KNOWLEDGE, ORIENTATIONS DAN CAPABILITIES TENTANG EKONOMI ISLAM TERHADAP PERILAKU TRANSAKSI EKONOMI Nasir, Mohammad; Fatmah, Fatmah; Laili, Ummiy Fauziyah; Fanani, Aris
ISTITHMAR: Journal of Islamic Economic Development Vol 4, No 1 (2020)
Publisher : LP2M IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/itr.v4i1.2561

Abstract

Research on the Effect of Product Knowledge, Orientations and Capabilities on Islamic Economics on the Behavior of Economic Transactions aims to find out how much influence between these variables in lecturer transaction behavior. The method used in this research is associative quantitative. The number of respondents used was 57 lecturers. The sampling method of this study used a purposive sampling technique. Stages of data testing through validity and reliability, classic assumption tests, multiple linear regression tests, coefficient of determination tests, and partial T tests. The results of the partial t-statistic test showed that the product knowledge and orientation variables did not significantly influence. It can be seen by using the 0.05 significance level, the significance value of product knowledge is 0.509 with a t value of 0.665 and a significance value of orientation is t arithmetic 0.170 with a significance of 0.866. While the capabilities variable with a calculated value of t = 5.755 with a significance level of 0.000 using a significance limit of 0.05, the significance value is smaller than the 5% level and is categorized as a positive and significant effect.
PENGARUH PRODUCT KNOWLEDGE, ORIENTATIONS DAN CAPABILITIES TENTANG EKONOMI ISLAM TERHADAP PERILAKU TRANSAKSI EKONOMI Nasir, Mohammad; Fatmah, Fatmah; Laili, Ummiy Fauziyah; Fanani, Aris
ISTITHMAR: Journal of Islamic Economic Development Vol 4, No 1 (2020)
Publisher : LP2M IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/itr.v4i1.2561

Abstract

Research on the Effect of Product Knowledge, Orientations and Capabilities on Islamic Economics on the Behavior of Economic Transactions aims to find out how much influence between these variables in lecturer transaction behavior. The method used in this research is associative quantitative. The number of respondents used was 57 lecturers. The sampling method of this study used a purposive sampling technique. Stages of data testing through validity and reliability, classic assumption tests, multiple linear regression tests, coefficient of determination tests, and partial T tests. The results of the partial t-statistic test showed that the product knowledge and orientation variables did not significantly influence. It can be seen by using the 0.05 significance level, the significance value of product knowledge is 0.509 with a t value of 0.665 and a significance value of orientation is t arithmetic 0.170 with a significance of 0.866. While the capabilities variable with a calculated value of t = 5.755 with a significance level of 0.000 using a significance limit of 0.05, the significance value is smaller than the 5% level and is categorized as a positive and significant effect.
ANTESEDEN KEPUASAN KERJA DAN PENGARUHNYA TERHADAP KINERJA APARATUR BADAN NARKOTIKA NASIONAL PROVINSI ACEH Nasir, Mohammad; Marbawi, Marbawi; Qamarius, Ibrahim
J-MIND (Jurnal Manajemen Indonesia) Vol 6, No 1 (2021): J-Mind Jurnal Manajemen Indonesia
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.364 KB) | DOI: 10.29103/j-mind.v6i1.4874

Abstract

 This study aims to determine two antecedent variabels of job satisfaction and the impact on personil performance of National Narcotics Agency Aceh Province. The data used is the data by distributing questionnaires to 175 respondent of personil National Narcotics Agency Aceh Province. To analyze the data, the statistical analysis used structure equation modeling (SEM) and processed with the help of the application Amos. The variables measured include individual characterstic and work characteristic effect toward job satisfaction and then analysis of statistical test is individual characterstic, work characteristic and job satisfaction effect toward of Personil Performance of  National Narcotics Agency Aceh Province. The result job satisfaction variable  effect of partial mediated  on individual characterstic and work characteristic toward to Personil Performance of  National Narcotics Agency Aceh Province.