Volume 5, No. 1JMB : Jurnal Manajemen dan Bisnis

The purpose of this study is to investigate empirically the relationship between audit quality, company’s financial condition, prior audit opinion, company’s growth, company’s size, and debt default that influence the company’s acceptance of unqualified opinion with modified paragraph going concern. Data to be used is secondary data and were taken from Indonesia Stock Exchange official website. The research used 42 non-financial companies as sample by using purposive sampling method. This study used logistic regression to test the hypothesis. Data for this study comprises from the financial statement of non-financial companies in Indonesia over four year period of 2008-2011. The research finding can be summarized as follows. The result showed that the prior audit opinion has significant influence over unqualified opinion with modified paragraph going concern. On the other hand, audit quality, company’s financial condition, company’s growth, company’s size, and debt default don’t have influence on unqualified opinion with modified paragraph going concern.

This study aims to analyze how much influence organizational change, communication and work environment as the independent variables on employee performance. The object of the research is PT PLN (Persero) APP Cilegon using a study population that employees PLN APP Cilegon. The study concluded that partially are positive and significant effect of the variable changes in the organization, communication and working environment independently of the performance of employees at PT PLN (Persero) APP Cilegon, wherein the degree of influence of organizational change on employee performance medium category, while the influence communication and working environment on the performance of each employee including the strong category.

This study was to determine whether the audit committee of institutional ownership and firm size (size) positive effect on the performance of companies, both partially and simultaneously. Agency theory is the theory behind a conflict of interest between managers and owners (shareholders). The manager as agent and owner of the company as a principal. Agents often misuse company resources with an excessive amount. Agency conflict is a situation where managers often make decisions that benefit themselves rather than the interests of shareholders. While the minimal information that principals have difficulty to find out if the agent had acted in accordance with the wishes of the principal or even hurt the company.

The aim of this reseachis to obtain empirical evidence about the factors that affect the audit report lag. The factors that affect the audit report lag are profitability (ROA), solvency (DEBT RATIO), the size of the Public Accounting Firm (KAP) and the Age of the company (AGE). The Sampleof the research consists of 64 manufacturing companies that listed in Indonesia Stock Exchange (BEI) by sampling using purposive sampling. Analysis of data using multiple linear regression with significant by 5%. These results of the reseach is adjusted R2 has a value of 10.6,% with the remaining 89.4% is influenced by other factors. Test F shows that together ROA, DEBT, KAP and AGE have an influence on the audit report lag. While the t test showed that AGE has a positive significant effect, KAP has a significantly negative effect on the audit report lag. ROA and DEBT no effect.

One early indicator to determine the condition of the progress of product marketing is through observation of the amount of product marketing results that have been done of the company. In institutions engaged in companies that produce refined products and the manufacturer is known from a list of sales results in the marketing department. This indicator is not always right but as an initial indication, can be used as indicators to examine further by way of scientific research. The purpose of this study was to determine the effect simultaneously and partially of the marketing mix that includes variable Products (X1), Price (X2), Place (X3), and Promotion (X4) on the level of sales at Rumah Makan Ayam Gantung Bandung (Y), and to determine the marketing mix most dominant influence. Methodology The study was conducted by descriptive method, which aims to explain (explanatory), the influence of variables independent of the independent variable.

Green house gases (GHG) in the atmosfer increase rapidly as a result of human activities such as the use of fossil energy for industry, power, and transportation, as well as the change of land uses for settlement, crop estates, buildings and others. Increase of GHG on air will rise temperature up, and change climate on earth. Scientific evidence indicated that climate change is a serious threat and needs urgent action. An increase in temperature for 2o celcius may cause a severe disaster such as flooding along shore lines and small islands, extinction of 15% - 40% species, and decrease of 20% agricultural products. GHG emissions can be reduced in several ways among other things are by decreasing demand on goods and services that causes intensive emissions, and avoiding activities that change land uses i.e., deforestation, estate crop development and mining. Markets for carbon trading are available in Tokyo, New York, Chicago, and this market encourages efficient GHG emission reduction. REDD is another scheme of carbon trading. In this scheme carbon emissions reduction from the forests will receive incentive/compensation (in financial value). However, the scheme is still in a process of development in global negotiation. This paper highlighted and described background on climate change, efforts to
reduce GHG emissions, REDD scheme and problems in its implementation.

The purpose of this study is to examine and analyze the influence of costs, facilities, services and brands on the acceptance of new students. The sample in this study were 98-20 students of the 2012-2013 UMT academic year. The analytical tool used is the validity test, reliability test, simple regression and multiple regression. Partial calculation results can be explained that there is a positive and significant influence between costs, facilities, services and brands towards new student admissions, this is indicated by each tcount of each variable X always greater than t table. The results of simultaneous regression testing using the Dolittle Method show that the value of Fcount is greater than the value of Ftable at the standard deviation (α) of 0.05 or 5%. So this shows there is a positive and significant influence between costs, facilities, services and brands together towards the acceptance of new students at Muhammadiyah University Tangerang academic year 2012-2013. In this study also proves that the simultaneous influence of costs, facilities, services and brands on the acceptance of new students at UMT in the 2012-2013 academic year is strong. The better the price is interpreted, the more complete the facilities, the better the service and the better the brand, the more student acceptance at UMT will be.