Rizki Novianti, Rizki
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KAJIAN KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Novianti, Rizki
Accounting Analysis Journal Vol 1 No 2 (2012): November 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i2.656

Abstract

Abstrak Tujuan penelitian adalah untuk mengetahui pengaruh ukuran perusahaan, struktur modal, kualitas akrual, dan Investment Opportunity Set terhadap kualitas laba. Populasi dalam penelitian adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2008-2009. Pengambilan sampel menggunakan teknik purposive sampling yaitu pemilihan sampel dengan kriteria tertentu, sehingga didapat sampel dalam penelitian ini sebanyak 31 perusahaan manufaktur. Hasil penelitian ini menunjukkan adanya pengaruh secara simultan antara ukuran perusahaan, struktur modal, kualitas akrual, Investment Opportunity Set (IOS) terhadap kualitas laba. Pengujian secara parsial menunjukkan bahwa variabel kualitas akrual dan Investment Opportunity Set (IOS) berpengaruh secara positif terhadap kualitas laba, sedangkan ukuran perusahaan dan struktur modal tidak berpengaruh terhadap kualitas laba. Abstract The research is to analyze Influence of Company Size, Capital Structure, Accrual Quality, and Investment Opportunity Set (IOS) on Earning Quality. Population in the study were all manufacturing companies listed on the Indonesia Stock Exchange in 2008-2009. Sampling was purposive sampling technique is the selection of samples with specific criteria, so that samples obtained in this study as many as 31 manufacturing companies. The results of research indicate the simultaneous influence of firm size, capital structure, accrual quality, Investment Opportunity Set (IOS) on earnings quality. Tests showed that the partial accrual quality variables positively affect the earnings quality, and the Investment Opportunity Set (IOS) is a positive effect on earnings quality, while the firm size and capital structure does not affect the earnings quality.
PENGEMBANGAN INSTRUMEN TES KEMAMPUAN BERPIKIR TINGKAT TINGGI MATERI FLUIDA DAN GETARAN HARMONIS Akhsan, Hamdi; Wiyono, Ketang; Novianti, Rizki; Melvany, Nanda Eva; Ariska, Melly
Jurnal Inovasi Pendidikan Vol 9, No 2 (2019)
Publisher : Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36706/jip.v9i2.49

Abstract

, This research aims to produce a valid and reliable higher order thinking skills (HOTS) physics test instrument of high school. This research took place in the even semester of school year 2018/ 2019 at Physics Education Student FKIP Universitas Sriwijaya. In this study, researchers used a 4D development model implemented of 4 stages: define, design, development and disseminate, but on this researchers only limited to the stage of development. In the development phase consists of several steps; expert appraisal, limited trials, and large-scale trials. The results of this indicate (1) the instruments validation test in an expert appraisal (expert judgement) was assessed by two expert to assess the construct, content and empirical aspects of Prototype I that had been made by providing walktrough assessment sheets along with comments and suggestions with an average of validity score was 89% with a very valid category; (2) reliable testing of instruments assessed from development testing at the stage of field testing found that the average reliability score of the trial phase was limited and large-scale trials in sequence were 0,76 and 0,67 with high levels of reliability. Thus, based on the results of the research data, it was found that higher order thinking skills (HOTS) physics test instrument on Fluid and harmonic vibrations of high school developed was classified as valid and reliable.