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PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Wahidahwati, Wahidahwati; Sari, Tri Wulan
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of KAP size, industrial specialization, audit assignment period, client important, willingness reporting of audit opinion, firm size and leverage to the accrual earnings management. The population is all manufacturing companies which are listed in Indonesia Stock Exchange. The sample collection technique has been done by using purposive sampling so the samples which have been obtained are 314 firm years. The statistic method has been done by using multiple regressions analysis. The result of goodness of fit/F test has obtained significant value 0.036 < 0.05 (level of significant) which indicates that all variables in the research model can explain the changes of earnings management or models which have been built have met the fit criteria. The determination coefficient test with its Adjusted R Square (Adjusted R2) is 0.123 or 12.3% it means that all independent variables can explain the dependent variable and the partial test. This research has been processed by using SPSS version 12. The result of partial test shows that there are three models which have significant influence to the earnings management i.e. KAP size, industrial specialization, and audit assignment period whereas client important variable, the willingness reporting of audit opinion, firm size and leverage do not have any significant influence to the earnings management.Keywords: Audit Quality, Firm Size, Leverage, Earnings Management
PERANAN KOMPETENSI PEDAGOGIK GURU DAN KEAKTIFAN BELAJAR SISWA PADA MATA PELAJARAN IPS MELALUI PEMBELAJARAN DALAM JARINGAN DI SMP N 2 CEPIRING KENDAL Sari, Tri Wulan; Hermanto, Fredy
Sosiolium : Jurnal Pembelajaran IPS Vol 3 No 1 (2021): Volume 3 Nomor 1 April Tahun 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/sosiolium.v3i1.45546

Abstract

The aim of the research of this study was to determine the pedagogical competence of social studies teachers and student learning activeness in the social studies learning process and social studies teacher schools through online learning at SMP N 2 Cepiring Kendal. The results showed that the social studies teacher at SMP N 2 Cepiring Kendal has an important role in student learning activeness by continuing to implement the pedagogical components of the teacher that they must have, including the ability to master student material, the ability to master learning theory, the ability to develop curriculum theory, master potential abilities. learners, and take advantage of information and communication technology. The activeness of students in the learning process can be seen from the ability of students to capture learning material which can be seen from various things such as listening, discussing, and expressing opinions during the teaching and learning process. Tujuan dilaksankannya penelitian ini yaitu untuk mengetahui kompetensi pedagogik guru IPS dan keaktifan belajar siswa dalam proses pembelajaran IPS dan kendala guru IPS mengajarkan materi melalui pembelajaran dalam jaringan di SMP N 2 Cepiring Kendal. Hasil penelitian menunjukkan bahwa guru Guru IPS di SMP N 2 Cepiring Kendal memiliki peranan penting dalam keaktifan belajar siswa dengan tetap melaksanakan komponen pedagogik guru yang harus dimilikinya, antara lain kemampuan menguasai karakteristik siswa, kemampuan menguasai teori belajar, kemampuan mengembangkan teori kurikulum, kemampuan menguasai potensi peserta didik, dan kemampuan memanfaatkan teknologi informasi dan komunikasi. Keaktifan siswa dalam proses pembelajaran dapat dilihat dari kemampuan siswa dalam menangkap materi pembelajaran yang dapat dilihat dari berbagai hal seperti menyimak, berdiskusi, dan mengutarakan pendapat selama proses belajar mengajar.
Peranan Kompetensi Pedagogik Guru dan Keaktifan Belajar Siswa pada Mata Pelajaran IPS melalui Pembelajaran dalam Jaringan di SMP N 2 Cepiring Kendal Sari, Tri Wulan; Hermanto, Fredy
Sosiolium: Jurnal Pembelajaran IPS Vol 3 No 1 (2021): April
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/sosiolium.v3i1.45546

Abstract

The aim of the research of this study was to determine the pedagogical competence of social studies teachers and student learning activeness in the social studies learning process and social studies teacher schools through online learning at SMP N 2 Cepiring Kendal. The results showed that the social studies teacher at SMP N 2 Cepiring Kendal has an important role in student learning activeness by continuing to implement the pedagogical components of the teacher that they must have, including the ability to master student material, the ability to master learning theory, the ability to develop curriculum theory, master potential abilities. learners, and take advantage of information and communication technology. The activeness of students in the learning process can be seen from the ability of students to capture learning material which can be seen from various things such as listening, discussing, and expressing opinions during the teaching and learning process.