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"The performance and usability of the input device play an important role in providing better experience for the user. The touchpad is commonly known as a pointing device and is a predominant pointing technology for notebook computers. However, comparative evaluations have established that touchpad performance is poor in comparison with a mouse. The best setting of touchpad is also remaining unknown. Furthermore, there is no research that study about the velocity pattern in touchpad. To solve this drawback, this research attempts to implement Fitts' Law method, merely focused on touchpad. In the design of experiment, touchpad size and position filter are added as new independent variables, along with Control Display Gain, Distance, Width, and Angle, as the wellknown variables in Fitts' Law researches. Two sizes of touchpad are prepared which consist of large (100*60) and small (65*36) sizes. In addition, position filter is set at 2 different levels: 30 and 50, moreover gain setting is set at 3 different levels of fixed gain: 0.5, 1, and 2. For the Fitts' Law Program, 3 different levels of distance (100, 300, and 500 pixel), 3 different levels of target width (10, 40, and 70 pixel), and 8 directions (0, 45, 90, 135, 180, 225, 270, and 315) are applied. Moreover, the dependent variables that are being studied are movement time, error count, movement count, target re-entry count, and peak velocity. In this experiment, 20 participants are recruited and ANOVA Split Plot is used as the method. In total, each participant performed 2592 trial movements (2 touchpad size × 3 position filter × 3 control display gain x 3 distance × 3 target size × 8 moving direction × 3 repetitions). As for the results, touchpad size significantly affects movement time, error count, movement count, and re-entry count. Position filter also significantly affects the re-entry count. The best setting acquired from result shows that filter 50 and gain 2 are better implemented for primary movement, and filter 30 and gain 0.5 are better applied in secondary movement. The result also shows that there is difference in angle for touchpad performance and mouse. The different behavior for touchpad user also differs in touchpad performance indicator. Moreover, clutching behavior on touchpad user makes touchpad velocity graph to be modeled into several primary movement. Furthermore, strong interaction between distance and gain influences Fitts' Law equation to be modified."

"This study investigates the effect of touchpad size, position filter, and control display gain on user performance. Observations include the behavior of user while using the touchpad to acquire color-changing targets. This study examines the effect of two touchpad sizes, which consist of large (100×60 mm) and small (65×36 mm) sizes, position filters (30, 50), and control-display gains (0.5, 1, 2) on acquiring targets that appeared in eight positions (0°, 45°, 90°, 135°, 180°, 225°, 270°, 315°), at three distances (100, 300, 500 pixel) and 3 different levels of target size (10, 40, 70 pixel). As for the results, touchpad size significantly affects movement time, error count, movement count, and re-entry count. Position filter also significantly affects the re-entry count. The different behavior of touchpad user differs significantly regarding to performance measurements. Filter 50 and Gain 2 for primary movement and Filter 30 and Gain 0.5 for secondary movement are the best combinations for participants to achieve optimum performance. Based on Fitts’ Law, the proposed model successfully predicts movement time by adding the effect of CD gain in formulating the task’s difficulty index (R² = 0.8147). The results in this study will be useful for microelectronic companies to increase touchpad performance and to offer suggestions for designing touchpads based on optimal settings. Furthermore, this study also reveals that each type of touchpad features different settings to achieve optimum performance."

"Penelitian ini bertujuan untuk mengukur kecepatan penyesuaian perusahaan di Indonesia dan umtuk mengetahui faktor-faktor yang mempengaruhi target leverage untuk periode 2014 hingga 2018. Penelitian ini menggunakan dynamic partial adjustment model dengan metode generalized method of moments (GMM). Hasil penelitian ini menunjukkan bahwa perusahaan di Indonesia memiliki target leverage dan untuk menyesuaikan leverage mereka ke target leverage dengan kecepatan penyesuaian perusahaan Indonesia adalah 50,29%. Faktor spesifik perusahaan seperti profitability, size, growth, dan tangibility memiliki pengaruh yang signifikan, dan faktor tata kelola perusahaan seperti board size dan family ownership memiliki pengaruh yang signifikan terhadap leverage. Studi tentang perusahaan-perusahaan yang terdaftar di Indonesia ini berkontribusi pada literatur dengan menganalisis kecepatan penyesuaian dan faktor-faktor penentu target leverage.

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This study aims to measure the speed of adjustment companies in indonesia and to find out factors that affect target leverage for the period 2014 to 2018. This study uses a dynamic partial adjustment model with a generalized method of moments estimator. The results of this research indicate that companies in Indonesia appear to have target leverage and the speed of adjustment is estimated at 50.29%. Firm-specific factors such as profitability, size, growth, and tangibility have a significant effect, and corporate governance factors such as board size and family ownership have a significant effect on leverage. This study of the listed firms in Indonesia contributes to the literature by examining the speed of adjustment and the determinants of target leverage. "

"Penelitian ini bertujuan untuk meneliti apakah perusahaan acquirer mendapatkan dampak kinerja yang signifikan setelah melakukan Cross Border Acquisition (CBA) pada target perusahaan di Asia Tenggara. Periode penelitian selama tahun 2005-2015 dengan periode pengamatan kinerja pada 12, 24 hingga 36 bulan paska CBA. Metode pengujian yang digunakan adalah event study dan estimasi model pooled least squared pada variabel dependen kinerja BHAR, ROA dan ROE. Penelitian ini menguji 5 faktor utama yang diduga mempengaruhi dampak value pada kinerja acquirer paska CBA yaitu lokasi perusahaan dari negara maju/berkembang, jarak budaya, kemampuan absorpsi dan transfer pengetahuan, pengalaman serta lingkungan tata kelola. Hasil dari penelitian ini menunjukkan bahwa acquirer mendapatkan dampak value paska CBA. Lokasi perusahaan dari negara maju/berkembang, jarak budaya dan lingkungan tata kelola juga memberikan dampak yang signifikan pada kinerja paska CBA.

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This paper aims to examine whether the acquirer firm can get significant performance from Cross Border Acquisitions (CBA) targeting firms domiciled in Southeast Asia. We examine deals over the period 2005-2015 with 12, 24, 36 months of performance horizon. We use event study and pooled least square model estimation on BHAR, ROA, and ROE as the dependent variable. We test 5 factors that are predicted to have a significant impact on acquirer performance after CBA. They are whether acquirer from advanced or emerging market, culture, absorptive capabilities, experience, and governance. We find that the CBA has a significant value impact on acquirer performance. We documented that location, culture, and governance have a significant impact on acquirer performance."

"Tesis ini bertujuan untuk mengetahui beberapa hal secara data makro dan mikro yang mempengarui kondisi kinerja keuangan Koperasi Kredit di seluruh wilayah Provinsi di Indonesia baik secara faktor internal maupun faktor eksternal baik dari sisi mikroekonomi dan makroekonomi. Koperasi Kredit memiliki tujuan menyalurkan pinjaman kredit kepada anggota yang membutuhkan melalui persyaratan pengajuan yang sesuai kriteria kelayakan serta memberikan edukasi kepada anggota agar lebih giat dapat menambah simpanan dalam bentuk simpanan pokok maupun simpanan wajib sehingga hal tersebut akan membentuk modal pribadi serta menambah wawasan dan pengetahuan informasi perkoperasian sebagai pemilik daripada koperasi. Oleh sebab itu, penilaian kinerja keuangan Koperasi Kredit di seluruh Indonesia memiliki peranan penting agar diukur dari sisi rasio profitabilitas yang dipengaruhi oleh sejumlah variabel. Bukti Empiris pada penelitian ini menunjukan bahwa total aset, usia koperasi dan jumlah anggota memiliki pengaruh positif dan hubungan yang signifikan terhadap rasio profitabilitas return on asset koperasi kredit di Indonesia. Selain itu, Jumlah Cabang, Aktivitas Merger memiliki pengaruh negatif dan hubungan yang signifikan terhadap kinerja keuangan koperasi kredit. Sementara variabel makroekonomi seperti PDRB Provinsi memiliki pengaruh positif dan tidak memiliki hubungan yang signifikan terhadap rasio profitabilitas return on asset koperasi kredit. Temuan ini memiliki peranan penting di dalam meningkatkan pelayanan kepada anggota koperasi kredit yang merupakan UKM sehingga dapat meningkatkan kontribusi yang lebih meningkat terhadap persentase pertumbuhan ekonomi.

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This thesis aims to find out a number of things in terms of macro and micro data that affect the condition of the financial performance of Credit Cooperatives in all provinces in Indonesia both in terms of internal factors and external factors both in terms of microeconomics and macroeconomics. Credit Cooperatives have the goal of channeling credit loans to members who need them through filing requirements that comply with the eligibility criteria and provide education to members so they can be more active in increasing their savings in the form of principal savings and mandatory savings so that this will form personal capital and add insight and knowledge of cooperative information as the owner of the cooperative. Therefore, the assessment of the financial performance of Credit Cooperatives throughout Indonesia has an important role to play in terms of profitability ratios which are influenced by a number of variables. Empirical evidence in this study shows that total assets, cooperative age and number of members have a positive and significant relationship to the return on asset of credit cooperatives in Indonesia. In addition, Number of Branches, Merger Activities have a negative influence and a significant relationship to the return on asset of credit cooperatives. Meanwhile, macroeconomic variables such as provincial GRDP do not have a significant relationship and influence on the performance of credit cooperatives' financial performance activities. This finding has an important role in improving services to credit cooperative members who are SMEs so that they can increase their contribution to the percentage of economic growth."

"Studi ini bertujuan untuk membahas faktor-faktor yang mempengaruhi kinerja auditor internal pada sektor privat dan publik. Metode tinjauan literatur digunakan untuk meninjau 15 (lima belas) paper (Q1-Q4 dan SINTA 1-SINTA 4) yang diambil dari periode tahun 2018-2023. Hasil tinjauan literatur menemunkan bahwa seluruh paper yang ditinjau menggunakan kuesioner sebagai metode pengumpulan data dengan metode analisis regresi linear berganda dan partial least squares (PLS) sebagai teknis analisis data. Menemukan sebanyak 33 (tiga puluh tiga) faktor yang berhubungan dengan kinerja auditor internal, dimana 30 (tiga puluh) faktor secara konsisten berpengaruh positif signifikan terhadap kinerja auditor internal. Faktor internal diri auditor, seperti kompetensi, etika, dan faktor psikologis, dan faktor eksternal diri auditor seperti, lingkungan organisasi, dan teknologi sistem informasi memiliki pengaruh langsung yang kuat terhadap kinerja auditor internal, serta 6 (enam) faktor yang berpengaruh tidak langsung dimana masing-masing 3 (tiga) faktor yang berasal dari internal dan eksternal diri auditor. Menemukan juga 2 (dua) variabel moderasi, tetapi hanya 1 (satu) variabel yang terbukti memperkuat hubungan antara variabel dependen dan independen. Penelitian sektor privat meneliti faktor internal dan eksternal, sementara sektor publik hanya meneliti faktor internal saja. Saran untuk penelitian selanjutnya yaitu sebagai berikut: 1). Meneliti faktor eksternal diri auditor pada sektor publik; 2). Menggunakan metode eksperimen; 3). Meneliti variabel moderasi seperti perubahan aturan organisasi; dan 4). Meneliti lebih lanjut terkait faktor – faktor yang belum terbukti berpengaruh terhadap kinerja auditor internal. Kata kunci: Auditor internal, kinerja auditor internal.

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This study aims to discuss the factors that influence the performance of internal auditors in the private and public sectors. The literature review method was used to review 15 (fifteen) papers (Q1-Q4 and SINTA 1- SINTA 4) taken from the period 2018–2023. The results of the literature review found that all the papers reviewed used questionnaires as a data collection method with analytical methods. multiple linear regression and partial least squares (PLS) as data analysis techniques. Found as many as 33 (thirty-three) factors related to internal auditor performance, of which 30 (thirty) factors consistently had a significant positive effect on internal auditor performance. The auditor's internal factors, such as competence, ethics, and psychological factors, and the auditor's external factors, such as the organizational environment and information system technology, have a strong direct influence on the performance of the internal auditor, as well as 6 (six) factors that have an indirect influence, each of which consists of 3 (three) factors, each originating from internal and external auditors. We also found 2 (two) moderating variables, but only 1 (one) was proven to strengthen the relationship between the dependent and independent variables. Private sector research examines internal and external factors, while public sector research only examines internal factors. Suggestions for further research are as follows: 1). Examining auditors' external factors in the public sector; 2). Using experimental methods; 3). Examining moderating variables such as changes in organizational rules; and 4). Research further regarding factors that have not been proven to influence the performance of internal auditors."

"Studi ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kinerja auditor eksternal berdasarkan berbagai riset terdahulu yang dipublikasikan pada laman Scopus dalam 10 tahun terakhir (2011 - 2020) dengan peringkat dari Q1-Q4 serta menggunakan kata kunci auditor performance. Ditemukan 31 faktor yang memengaruhi kinerja auditor eksternal, yang terdiri dari 18 faktor internal dan 13 faktor eksternal. Faktor internal dapat dikelompokkan menjadi 5 kelompok, yaitu competence, commitment, psychological capital, social capital, dan faktor lainnya. Sedangkan faktor eksternal dapat dikelompokkan menjadi 5 kelompok, yaitu task, pressure, incentive, work-family conflict, dan faktor lainnya. Metode penelitian dari paper-paper yang diteliti sebagian besar menggunakan kuesioner (71%) dan sisanya dengan eksperimen (29%). Selain itu, juga dilakukan pengujian dengan software Nvivo 12 yang bertujuan untuk melihat kata kunci yang paling banyak muncul dalam studi ini, yaitu experience, knowledge, dan commitment. Faktor tersebut perlu diperhatikan oleh auditor agar kinerja auditor tetap terjaga.

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This study aims to analyze the factors that affect the performance of external auditors based on various previous studies published on the Scopus website in the last 10 years (2011 - 2020) with ratings from Q1-Q4 and using the keyword auditor performance. Found 31 factors that affect the performance of external auditors, consisting of 18 internal factors and 13 external factors. Internal factors can be grouped into 5 groups, namely competence, commitment, psychological capital, social capital, and other factors. Meanwhile, external factors can be grouped into 5 groups, namely task, pressure, incentive, work-family conflict, and other factors. The research method of the papers studied mostly used questionnaires (71%) and the rest was experimental (29%). In addition, testing was also carried out with the Nvivo 12 software which aims to see the keywords that appear the most in this study, namely experience, knowledge, and commitment. These factors need to be considered by the auditor so that the auditor's performance is maintained."