Accounting

1. They will have been going to have been staying here next month. 2. Who sold the house? 3. Where did he go last week? 4. When did he arrive? 5. Yesterday, she bought a new car. 6. He visited the place and I left him there, which worried the whole family. 7. The person, to whom this letter is addressed, died three years ago. 8. The man {the man came here} is a doctor.

Financial statements have the objective of presenting information related to financial condition and position, performance and changes in financial position that provide benefits to a large number of users of financial information, particularly profits that have been obtained. Finance is information that shows the company's achievement in generating profits. Earnings information is a part / component of the company's financial statements that aims to inform management performance, helping to estimate representative earnings capacity in the long term. This study aims to determine the effect of Independent Commissioners, Audit Committee, Institutional Ownership, Auditor Quality and Profitability on earnings management in transportation companies listed on the Indonesia Stock Exchange. This type of research is a causal quantitative research located on the Indonesia Stock Exchange (IDX) which is accessed through www.idx.co.id with a sample size of 5 companies during the 2015-201...

Financial statements have the objective of presenting information related to financial condition and position, performance and changes in financial position that provide benefits to a large number of users of financial information, particularly profits that have been obtained. Finance is information that shows the company's achievement in generating profits. Earnings information is a part / component of the company's financial statements that aims to inform management performance, helping to estimate representative earnings capacity in the long term. This study aims to determine the effect of Independent Commissioners, Audit Committee, Institutional Ownership, Auditor Quality and Profitability on earnings management in transportation companies listed on the Indonesia Stock Exchange. This type of research is a causal quantitative research located on the Indonesia Stock Exchange (IDX) which is accessed through www.idx.co.id with a sample size of 5 companies during the 2015-2019 period using panel data linear regression analysis. The results showed that through the Chow and Hausman tests the fixed effects model (FEM) was used. The results of the t test show that partially the Independent Commissioner, Audit Committee, Institutional Ownership, Auditor Quality have an effect on Earning Management. Simultaneously the Independent Commissioner, Audit Committee, Institutional Ownership, Auditor Quality have an effect on Earnings Management.

M. KULIAH : KOMUNIKASI BISNIS 1. Pengertian Resensi Menurut Aina Prihantini, S.Hum. Pengertian Resensi adalah tulisan mengenai pandangan perisensi terhadap buku yang dibuat dengan tujuan untuk mengulas, menilai, menganalisis, mengkritisi, ataupun mengapresiasi sebuah buku secara keseluruhan. Akan tetapi, resensi tidak hanya berkutat pada buku saja. Resensi juga dapat menyasar karya lain seperti hasil kesenian, kesusastraan, bahkan film. Isinya pun bermacam-macam, mulai dari gambaran karya, pujian, maupun kritikan terhadap karya yang diresensi. Jadi, dapat dikatakan bahwa resensi merupakan kegiatan menilai atau pun membahas isi yang terdapat dalam sebuah karya dengan cara memaparkan data, sinopsis, pujian, atau kritikan terhadap karya tersebut. Dalam KBBI, resensi diartikan sebagai pertimbangan atau pembicaraan tentang buku atau disebut ulasan buku. Ini memang benar mengingat lebih banyak resensi tentang buku dibanding karya-karya lain. Kesimpulan Pengertian Resensi adalah pandangan seseorang (peresensi) terhadap buku atau karya yang dibuat dengan tujuan untuk mengulas, menilai, menganalisis ataupun mengapresiasi karya dengan memaparkan data, sinopsis, pujian ataupun kritikan. 2. Tujuan Resensi Tujuan resensi masih erat kaitannya dengan pengertian resensi yang merupakan sebuah ulasan. Maka tujuan resensi tidak lain untuk menyampaikan ulasan atau penilaian terhadap suatu karya agar dapat diketahui oleh khalayak. Berikut tujuan resensi secara lebih luas. • Membantu pembaca atau penikmat karya untuk mengetahui gambaran dan penilaian dari sebuah karya secara lebih ringkas dan mendalam. • Membantu pembaca atau penikmat karya untuk mengetahui kelebihan dan kekurangan suatu karya. • Membantu pembaca atau penikmat karya untuk mengetahui latar belakang dan alasan mengapa sebuah karya dibuat. • Menguji kualitas karya untuk dibandingkan dengan karya sejenis lainnya. • Memberi masukan atau rekomendasi kepada pembuat karya berupa kritik atau pun saran. • Mengajak pembaca untuk turut mendiskusikan karya yang diulas atau diresensi.