Laporan magang ini bertujuan untuk membahas evaluasi prosedur audit substantif yang dilakukan oleh KAP KSJ pada akun utang usaha: Search for Unrecorded Liabilities (SURL) milik PT HOPE. PT HOPE merupakan anak perusahaan tembakau Indonesia, yang bergerak di bidang pengembangan komunitas ritel dan ekosistem. Fokus pembahasan evaluasi adalah kesesuaian prosedur audit substantif pada salah satu are…
Given the prevalence of statistical techniques that use probability to quantify uncertainty, the aim of this article is to highlight the theoretical aspects and implications of the major current probability interpretations that justify the development and use of such techniques. After briefly sketching the origins and development of the notion of probability, its theoretical interpretations wil…
Heavy-tailed distributions occur often in empirical settings, making it difficult for management scholars to use linear regression models (LRMs) to investigate the nuanced relationships between dependent and predictor variables. Both frequentist and Bayesian quantile regression models (QRMs) are alternative techniques that can help management scholars overcome the hurdles associated with using …
A significant amount of research has examined firms? decisions to adopt poison pills; however, firms today are increasingly repealing or allowing poison pills to expire. Based on agency theory, the authors examine competing perspectives of governance mechanisms as having complementary or substitutive effects within the context of poison pill repeal. They test whether firms repeal poison pills w…
Laporan magang ini mengevaluasi pelaksanaan kembali proses rekonsiliasi bank, sebagai bagian dari uji substantif untuk audit akhir tahun atas kas dan rekening bank oleh KAP CRT untuk PT SVT. Evaluasi menunjukkan bahwa KAP CRT telah bekerja dengan baik berdasarkan SA 315 (Keberadaan, Kelengkapan, dan Penilaian & Alokasi), memastikan bahwa saldo kas dalam laporan keuangan tercermin secara akurat,…
In The Financial Crisis Reconsidered, Aronoff challenges the conventional view that reckless credit produced the US housing boom and the financial crisis, explaining how the large current account deficit, and its mercantilist origin, was a more fundamental cause. He also demonstrates that the decision to provide relief for bank creditors rather than underwater homeowners was responsible for the…
Laporan magang ini disusun untuk mengevaluasi prosedur pengujian substantif atas akun kas dan setara kas pada PT AIH yang telah dilakukan oleh KAP SUE untuk perode yang berakhir pada 31 Desember 2023. PT AIH merupakan perusahaan yang bergerak di konstruksi yang berfokus pada konstruksi tower telekomunikasi base transceiver station (BTS). Evaluasi dilakukan untuk melihat kesesuaian antara proses…
Penelitian ini mengkaji pengaruh karakteristik obligasi terhadap imbal hasil obligasi hijau, dengan memberikan bukti empiris dari dataset global yang mencakup 1.589 penerbitan obligasi di 40 negara. Penelitian ini berfokus pada empat karakteristik utama, yaitu tenor obligasi, ukuran penerbitan, peringkat obligasi, dan label atau sertifikasi hijau. Menggunakan data sekunder dari Refinitiv, Tradi…
Most writing on sociological method has been concerned with how accurate facts can be obtained and how theory can thereby be more rigorously tested. In The Discovery of Grounded Theory, Barney Glaser and Anselm Strauss address the equally Important enterprise of how the discovery of theory from data―systematically obtained and analyzed in social research―can be furthered. The di…
Includes bibliographies and index
Includes bibliographical and index
This study explains the asymmetric Exchange Rate Pass-Through (ERPT) to inflation in Indonesia, Malaysia, and the Philippines, which adopted the floating exchange rate after the 1998 financial crisis. Our empirical results show the existence of the long-run asymmetric ERPT to inflation such that there is no full transmission of depreciation to inflation in each country. The highest degree of ER…
Includes bibliographies, index and tables
Includes bibliographies and index
Ada bibliografi dan tabel
Ada bibliografi dan tabel
Ada bibliografi dan tabel
Includes bibliographies, index and tables
Ada bibliografi dan tabel
This print textbook is available for students to rent for their classes. The Pearson print rental program provides students with affordable access to learning materials, so they come to class ready to succeed. For courses in management science and decision modeling. Foundational understanding of management science through real-world problems and solutions Quantitative Analysis for Ma…