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                  <text>ETD USK</text>
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                <text>SOFIA RIZKI IRMA</text>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=10053</text>
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                <text>PENGARUH KAMPANYE BKKBN TENTANG PERNIKAHAN DINI RNDI IKLAN TELEVISI TERHADAP SIKAP MENGENAI  RNPENCEGAHAN PERNIKAHAN DINIRN (SUATU STUDI TERHADAP MAHASISWA UNIVERSITAS SYIAH KUALA)</text>
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                <text>Darwanis, Darwanis; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>Mahyani, Desi Dwi; Fakultas Ekonomi Universitas Syiah Kuala</text>
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                <text>This purpose of this research was to examine the effect of human resource capacity, utilization of information technology and accounting internal control toward  financial reporting of local governments. The population in this study are all SKPA (Aceh Devices Unit) in Nanggroe Aceh Darussalam which amounts to 37 agencies. The data used are primary data, which derives directly from research subjects in the form of the perception of respondents with a list of how to distribute the statement in the form of questionnaires to 111 respondents.The results show that simultaneously, the capacity of human resources, utilization of information technology and accounting internal controls affect the reliability of financial reporting of local government. Partially, each independent variable influence the reliability of financial reporting of local government. Keyword: human resources, information technology, internal controls, reliability of financial reporting. </text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/320</text>
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                <text>Program Magister Akuntansi Unsyiah</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/320/305</text>
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                <text>Jurnal Telaah dan Riset Akuntansi; Vol 2, No 2 (2009): Jurnal Telaah &amp; Riset Akuntansi; 133-151</text>
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                <text>1693-3397</text>
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                <text>PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEHNOLOGI INFORMASI DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH</text>
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                <text>Iskandar, Dudi; Fakultas Ekonomi Universitas Sumatera Utara</text>
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                <text>Bukit, Rina; Fakultas Ekonomi Universitas Sumatera Utara</text>
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                <text>Yahya, Idhar; Fakultas Ekonomi Universitas Sumatera Utara</text>
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                <text>The purpose of this study was to look at the influence of the capacity of human resources, budget planning and budgeting politics on the synchronization between Regional Revenues and Expenditures Budget (APBD) document and General Policy of Regional Revenues and Expenditures Budget (KUA) - Provisional Budget Ceiling Priority (PPAS) document and to test the role of public transparency in moderating the relationship between the capacity of human resources, budget planning, budgeting politics with the synchronization between APBD document and KUA-PPAS document. The population of this study was 123 persons consisting of legislative members and officials/employees who were involved in the preparation of the Work Plan and Budget of 29 Regional Apparatus Working Units and all of them were selected to be the samples for this study by using census sampling method. The data used in this study were primary data obtained through the questionnaires directly distributed to the respondents. The data obtained were analyzed through multiple linear regression tests and interaction test. Hypothesis was simultaneously and partially tested through F test and t test. The result of hypothesis test in this study showed that simultaneously the variables of capacity of human resources, budget planning and budgeting politics had a positive and significant influence on the synchronization between APBD document and KUA-PASS  document, and partially, capacity of human resources and budgeting politics had a significant influence on the synchronization between APBD document and KUA-PASS document while budget planning had a negative and signifcant influence. The result of the interaction test showed that public transparency could not moderate the relationship between the capacity of human resources, budget planning and budgeting politics and the synchronization between APBD document and KUA-PASS document.  Keywords     :  APBD, KUA, PASS, Human Resource Capacity, Budget Planning, Budgeting Politics, Public Transparency</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/1320</text>
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                <text>Program Magister Akuntansi Unsyiah</text>
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                <text>http://jurnal.unsyiah.ac.id/TRA/article/view/1320/1203</text>
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                <text>Jurnal Telaah dan Riset Akuntansi; Vol 6, No 1 (2013): Jurnal Telaah &amp; Riset Akuntansi; 93-108</text>
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                <text>1693-3397</text>
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                <text>PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN DAN POLITIK PENGANGGARAN, DENGAN TRANSPARANSI  PUBLIK SEBAGAI VARIABEL MODERATING  TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA - PPAS PADA PEMERINTAH KABUPATEN ACEH TENGGARA</text>
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                  <text>ETD USK</text>
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                <text>Zuhra Djakfar</text>
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            <name>Date</name>
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                <text>2014</text>
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                <text>ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh karakteristik UKM dan perilaku UKM terhadap penyaluran kredit UKM baik secara parsial maupun secara simultan. Penelitian ini dilakukan pada BPR dan BPRS yang ada di Banda Aceh dan Aceh Besar. Jenis penelitian yang digunakan dalam penelitian ini adalah pengujian hipotesis.Jenis data dalam penelitian  ini adalah data primer. Teknik pengumpulan data menggunakan kuesioner terhadap para responden yang terdiri dari karyawan BPR dan BPRS yang ada di Banda Aceh dan Aceh Besar yang terlibat dalam penyaluran kredit UKM. Pengujian hipotesis dilakukan dengan metode regresi linear berganda.Hasil penelitian ini menunjukan bahwa karakteristik UKM dan perilaku UKM secara parsial maupun secara simultan berpengaruh terhadap penyaluran kredit UKM.Kata Kunci: karakteristik UKM, perilaku UKM, dan penyaluran kredit UKM.</text>
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                <text>Banda Aceh</text>
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                <text>SKR</text>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=3716</text>
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                <text>id</text>
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                <text>Fakultas Ekonomi</text>
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                <text>BANKS (FINANCE)-ACCOUNTING</text>
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                <text>CREDIT</text>
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                <text>PENGARUH KARAKTERISTIK DAN PERILAKU UKMTERHADAP PENYALURAN KREDIT UKM(KASUS PADA BPR DAN BPRS DI BANDA ACEH DAN ACEH BESAR)</text>
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                <text>LILIS MAISANDI</text>
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                <text>ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh dari karakteristik eksekutif, corporate governance, dan return on assets terhadap tax avoidance pada perusahaan property dan real estate di Bursa Efek Indonesia tahun 2009-2013. Jenis penelitian yang digunakan dalam studi ini adalah pengujian hipotesis. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Berdasarkan kritera yang ditentukan jumlah sampel adalah 22 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan tahunan berakhir per 31 Desember yang diperoleh dari Indonesian Stock Exchange dan Indonesian Capital Market Directory. Pengujian hipotesis menggunakan analisis regresi linear berganda dengan menggunakan program SPSS.Berdasarkan hasil analisis diperoleh bahwa karakteristik eksekutif berpengaruh signifikan terhadap tax avoidance. Corporate governance yang diproksikan dengan proporsi dewan komisaris dan komite audit tidak memiliki pengaruh yang signifikan terhadap tax avoidance. Return on assets berpengaruh signifikan terhadap tax avoidance.Kata kunci: karakteristik eksekutif, corporate governance, return on assets, tax avoidance.</text>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=13978</text>
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                <text>PENGARUH KARAKTERISTIK EKSEKUTIF, CORPORATERNGOVERNANCE, DAN RETURN ON ASSETSRNTERHADAP TAX AVOIDANCE</text>
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                <text>Beberapa hal yang mengindikasikan masih belum maksimalnya kinerja organisasi Badan Ketahanan Pangan ini adalah masih rendahnya serapan anggaran belanja lembaga ini pada tahun 2013 yang lalu. Sampai akhir tahun dana yang terserap hanya 80% dari jumlah keseluruhan anggaran yang ada, sehingga menimbulkan sisa anggaran pembangunan (SIAP). Hal lain yang mengindikasikan belum maksimalnya kinerja Badan Ketahanan Pangan ini adalah pelaksanaan distribusi dan harga pangan, yang masih fluktuatif. Dari 7 pengujian hipotesis yang dilakukan, semuanya memenuhi syarat untuk diterima, karena memilik p value dibawah 0,01. Namun demikian ada perbedaan dalam hal pemberian pengaruh kepada variabel yang diprediksinya. Pengaruh langsung antara Karakteristik Individu  dan Kinerja Organisasi adalah 0,12. Angka ini lebih kecil dibandingkan dengan akumulasi pengaruh tidak langsung Karakteristik Individu terhadap Kinerja Organisasi yang melalui Kinerja Karyawan yaitu 0,133. 3.Pengaruh langsung antara Lingkungan Kerja dan Kinerja Organisasi adalah 0,17. Angka ini lebih kecil dibandingkan dengan akumulasi pengaruh tidak langsung Lingkungan Kerja terhadap Kinerja Organisasi yang melalui Kinerja Karyawan yaitu 0,278Kata Kunci: Karakteristik Individu, lingkungan kerja Analisis, Jabatan Kinerja Pegawai ,Kinerja Badan Ketahanan Pangan dan Penyuluhan Aceh</text>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=13372</text>
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                <text>Fakultas Ekonomi</text>
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                <text>PENGARUH KARAKTERISTIK INDIVIDU, LINGKUNGAN KERJA DAN ANALISIS JABATAN TERHADAP KINERJA PEGAWAI SERTA IMPLIKASINYA TERHADAP KINERJA BADAN KETAHANAN PANGAN DAN PENYULUHAN ACEH</text>
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                <text>Kanisullah</text>
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                <text>Abstrak: Beberapa hal yang mengindikasikan masih belum maksimalnya kinerja organisasi Badan Ketahanan Pangan ini adalah masih rendahnya serapan anggaran belanja lembaga ini pada tahun 2013 yang lalu. Sampai akhir tahun dana yang terserap hanya 80% dari jumlah keseluruhan anggaran yang ada, sehingga menimbulkan sisa anggaran pembangunan (SIAP). Hal lain yang mengindikasikan belum maksimalnya kinerja Badan Ketahanan Pangan ini adalah pelaksanaan distribusi dan harga pangan, yang masih fluktuatif. Dari 7 pengujian hipotesis yang dilakukan, semuanya memenuhi syarat untuk diterima, karena memilik p value dibawah 0,01. Namun demikian ada perbedaan dalam hal pemberian pengaruh kepada variabel yang diprediksinya. Pengaruh langsung antara Karakteristik Individu  dan Kinerja Organisasi adalah 0,12. Angka ini lebih kecil dibandingkan dengan akumulasi pengaruh tidak langsung Karakteristik Individu terhadap Kinerja Organisasi yang melalui Kinerja Karyawan yaitu 0,133. 3.Pengaruh langsung antara Lingkungan Kerja dan Kinerja Organisasi adalah 0,17. Angka ini lebih kecil dibandingkan dengan akumulasi pengaruh tidak langsung Lingkungan Kerja terhadap Kinerja Organisasi yang melalui Kinerja Karyawan yaitu 0,278Kata Kunci: Karakteristik Individu, lingkungan kerja Analisis, Jabatan Kinerja Pegawai ,Kinerja Badan Ketahanan Pangan dan Penyuluhan Aceh</text>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=13383</text>
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                <text>PENGARUH KARAKTERISTIK INDIVIDU, LINGKUNGAN KERJA DAN ANALISIS JABATAN TERHADAP KINERJA PEGAWAI SERTA IMPLIKASINYA TERHADAP KINERJA BADAN KETAHANAN PANGAN DAN PENYULUHAN ACEH</text>
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          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
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              <elementText elementTextId="28955">
                <text>Zakiatun Nufus</text>
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                <text>2013</text>
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                <text>ABSTRACTThe purpose of this research is to examine the influence of the characteristics of the audit committee for accounting conservatism. Accounting conservatism is a dependent variable in this study that measured by book to market ratio. Independent variable in this study are frequency of audit committee meeting and competence of audit committee. The samples of this research are the financial firms listed in indonesian stock exchange in 2010-2012. The samples are collected using simple random sampling method and resulted 38 firms become the samples. Data analyzed by classic assumption tests and examination hypothesis by multiple linear regression method.The result of this research show that frequency of audit committee meeting has significant negative effect to accounting conservatism because accounting conservatism values that measured by book to market ratio is still much less than 1 which means that the firm is still less conservative. Competence of audit committee has significant positive effect to accounting conservatism because the better in the competence of audit committee of a firm in monitoring mechanism would be the better so as to prevent the management actions that harm the firm. Keywords: Accounting conservatism, book to market ratio, frequency of audit committee meeting, competence of audit committeeABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh karakteristik komite audit terhadap konservatisme akuntansi. Konservatisme akuntansi merupakan variabel dependen dalam penelitian ini yang diukur dengan rasio book to market. Variabel independen yang diteliti antara lain frekuensi pertemuan komite audit dan kompetensi komite audit. Sampel pada penelitian ini adalah perusahaan keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2012. Sampel dipilih menggunakan metode simple random sampling dan diperoleh 38 perusahaan yang menjadi sampel. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linier berganda.Hasil dari penelitian ini menunjukkan bahwa frekuensi pertemuan komite audit berpengaruh secara negatif terhadap konservatisme akuntansi dikarenakan nilai konservatisme akuntansi yang diukur dengan menggunakan rasio book to market masih banyak yang bernilai dibawah 1 yang berarti bahwa perusahaan tersebut masih kurang konservatif. Kompetensi komite audit berpengaruh secara positif terhadap konservatisme akuntansi dikarenakan dengan semakin baiknya kompetensi komite audit dalam suatu perusahaan maka mekanisme pengawasan akan menjadi semakin baik pula sehingga dapat mencegah pihak manajemen melakukan tindakan yang dapat merugikan perusahaan.  Kata Kunci: Konservatisme akuntansi, rasio book to market, frekuensi pertemuan komite audit, kompetensi komite audit</text>
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                <text>Banda Aceh</text>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=2300</text>
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                <text>id</text>
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                <text>Fakultas Ekonomi</text>
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            <name>Subject</name>
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                <text>AUDITS</text>
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                <text>Pengaruh Karakteristik Komite Audit terhadap Konservatisme Akuntansi (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012)</text>
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        <name>Dublin Core</name>
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          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
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                <text>Cut Maneka Giovani</text>
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            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
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                <text>2013</text>
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                <text>ABSTRACTThis study aims to examine the influence of audit committee characteristics, both simultaneously and partially for earnings management, by using discretionary accruals as a proxy of earnings management. Audit commitee characteristics that used in this study are audit commitee independence, size of audit committee, the number of audit committee meetings, financial/accounting expertise audit committee. and audit committee gender. The samples of this research are the manufacturing firms listed in BEI (Indonesia Stock Exchange) in 2009 -2011. The Samples are collected using purposive sampling method and resulted 27 companies become the  final samples. Data of audit committee were collected from annual report, then data analyzed by multiple regression analysis.The results of this research show that (1) audit commitee independence, size of audit committee, the number of audit committee meetings, financial/accounting expertise audit committee. and audit committee gender silmutaneously have influence for earnings management, (2) independence of the audit committee has no influence for earnings management, (3) size of audit committee has negative influence for earnings management, (4) the number of audit committee meetings has no influence for earnings management, (5) financial/accounting expertise audit committee has positive influence for earnings management, and (6) audit committee gender has no influence for earnings management.Keywords: Audit Committee, Good Corporate Governance, Earnings ManagementABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh karakteristik komite audit, baik secara simultan maupun secara parsial, terhadap manajemen laba dengan menggunakan discretionary accruals sebagai proksi dari manajemen laba. Karakteristik komite audit yang digunakan dalam penelitian ini adalah independensi komite audit, ukuran komite audit, jumlah pertemuan komite audit, financial/accounting expertise komite audit, dan jenis kelamin komite audit.Sampel pada penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) dari tahun 2009 sampai 2011. Sampel dikumpulkan berdasarkan pada metode purposive sampling dan menghasilkan 27 perusahaan sebagai sampel akhir. Data dari komite audit dikumpulkan dari laporan tahunan, kemudian data yang diperoleh selanjutnya dianalisis menggunakan analisis regresi berganda.Hasil penelitian ini menunjukkan bahwa (1) independensi komite audit, ukuran komite audit, jumlah pertemuan komite audit, financial/accounting expertise komite audit, dan jenis kelamin komite audit secara simultan berpengaruh terhadap manajemen laba, (2) independensi komite audit tidak memiliki pengaruh terhadap manajemen laba, (3) ukuran komite audit memiliki pengaruh negatif terhadap manajemen laba, (4) jumlah pertemuan komite audit tidak memiliki pengaruh terhadap manajemen laba, (5) financial/accounting expertise komite audit memiliki pengaruh positif terhadap manajemen laba, dan (6) jenis kelamin komite audit tidak memiliki pengaruh terhadap manajemen laba.Kata kunci: Komite Audit, Good Corporate Governance, Manajemen Laba</text>
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                <text>Banda Aceh</text>
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            <description>The file format, physical medium, or dimensions of the resource</description>
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                <text>SKR</text>
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            <name>Identifier</name>
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                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=2260</text>
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                <text>id</text>
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                <text>Fakultas Ekonomi</text>
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            <description>The topic of the resource</description>
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                <text>AUDITS</text>
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                <text>PROFITS</text>
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            <name>Title</name>
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                <text>Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011)</text>
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                <text>Ira Agusfia</text>
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                <text>ABSTRAKPenelitian  ini  bertujuan  untuk  mengukur  pengaruh  Karakteristik Pekerjaan terhadap Kinerja Pegawai,  pada PT PLN Persero Area Banda Aceh  denganMotivasi Instrinsik dan Komitmen Tujuan sebagai  variabel Mediasi.Sampel yang digunakan  dalam  penelitian  ini  adalah  Pegawai PT PLN Persero Area Banda Aceh.  Peralatan  pengumpulan data yang digunakan  pada  penelitian  ini  adalahkuisioner.  Teknik  pengambilan  sampel yang digunakan  adalah  proportionate stratified rendom sampling,  sebanyak 130  kuisioner  disebarkan  dan  hanya 126kuisioner yang dapat  terkumpulkan.  Hierarchical Linear Modelling  (HLM) digunakan  sebagai  metode  analisis  untuk  mengetahui  pengaruh  dari  semuavariabel-variabel yang terlibat.  Hasil  penelitia  nmenunjukkan: 1)  karakteristik pekerjaan  berpengaruh  signifikan  terhadap  Kinerja Pegawai  2)  Karakteristik pekerjaan  berpengaruh  signifikan  terhadap  Motivai Instrinsik.3)  Karakteristik Pekerjaan  berpengaruh  signifikan  terhadap  Komitmen Tujuan.4)  Motivasi Instrinsik berpengaruh signifikan terhadap  Kinerja Pegawai.5) Komitmen Tujuan berpengaruh sigifikan terhadap Kinerja Pegawai  6)  Karakteristik Pekerjaan berpengaruh  signifikan terhadap Kinerja Pegawai dengan Motivasi Instrinsik sebagai Variabel mediasi.  7) Karakteristik Pekerjaan berpengaruh signifikan terhadap Kinerja Pegawai dengan Komitmen Tujuan sebagai Variabel Mediasi.Kata Kunci:  Karakteristik Pekerjaan,  Motivasi Instrinsik, Komitmen Tujuan, Kinerja Pegawai.</text>
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                <text>Banda Aceh</text>
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                <text>SKR</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="43">
            <name>Identifier</name>
            <description>An unambiguous reference to the resource within a given context</description>
            <elementTextContainer>
              <elementText elementTextId="102870">
                <text>http://etd.unsyiah.ac.id//index.php?p=show_detail&amp;id=13848</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="102871">
                <text>id</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="45">
            <name>Publisher</name>
            <description>An entity responsible for making the resource available</description>
            <elementTextContainer>
              <elementText elementTextId="102872">
                <text>Fakultas Ekonomi</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="49">
            <name>Subject</name>
            <description>The topic of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="102873">
                <text>PERSONNEL MANAGEMENT</text>
              </elementText>
              <elementText elementTextId="102874">
                <text>MOTIVATION</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="102875">
                <text>PENGARUH KARAKTERISTIK PEKERJAAN TERHADAP KINERJARNPEGAWAI; MOTIVASI INSTRINSIK DAN KOMITMEN TUJUAN SEBAGAI RNVARIABEL MEDIASI PADA PT PLN (PERSERO) AREARNBANDA ACEH</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
  </item>
</itemContainer>
