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"In almost any field, the ability to connect with others immediately through knowledge of a particular subject area is vital to gaining trust, solidifying rela tion ships, and getting ideas across. Convincing others that you "know what you're talking about" can help win clients, gain allies, make sales, and much more...but tricks and shortcuts like peppering conversation with jargon or ran dom facts can seem transparent at best, and often work against your intent."

"Penelitian ini bertujuan untuk melihat Pengaruh Kompetensi Komite Audit terhadap Penyisihan Penghapusan Aktiva Produktif sebagai proyeksi manajemen laba. Kompetensi yang dimiliki oleh Komite Audit sebagai variabel ukur adalah kompetensi dalam bidang akuntansi yang dinilai berdasarkan latar belakang pendidikan akuntansi, pengalaman bekerja sebagai auditor di Kantor Akuntan Publik dan pengalaman bekerja di perusahaan pada bidang akuntansi. Sampel dalam penelitian ini terdiri dari 21 bank yang terdaftar di Bursa Efek Indonesia yang telah melaporkan laporan keuangan secara lengkap pada periode 2006-2007.Hasil penelitian ini menunjukkan bahwa Penyisihan penghapusan Aktiva Produktif dipengaruhi secara signifikan dengan koefisien regresi negatif oleh latar belakang pendidikan akuntansi, sedangkan dua variabel indikator lainnya yaitu pengalaman bekerja sebagai auditor di Kantor Akuntan Publik dan pengalaman bekerja di perusahaan pada bidang akuntansi menunjukkan tidak adanya pengaruh yang signifikan.

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The effect of committee audit competence of loan loss provisions as a projection of earning management. The competence of audit committee as a measure variable is the competence in accounting that valued based on accounting background, experience works as auditor in accounting firm and work experience in Accounting division. Sample in this research contains 21 banks that listed in IDX that already submit the completed financial report for 2006-2007.

The result of this research shows that loan loss provisions is significantly affected with negative coefficient regression by accounting academic background, thus the other 2 variables that is work experience in KAP and work experience in a firm in accounting division shows no significant effect."

"ABSTRAKAdanya online reviews memungkinkan pelanggan dapat berbagi pengalaman berbelanja online kepada semua orang. Wisatawan biasanya menggunakan online rerviews untuk mencari informasi mengenai tujuan wisata dan untuk melakukan transaksi online. Penelitian ini bertujuan untuk mengetahui pengaruh dari online reviews pada online travel website terhadap online hotel booking intention serta mengetahui apakah faktor-faktor online reviews berbeda berdasarkan perbedaan gender. Penelitian ini menemukan bahwa faktor usefulness of online reviews, timeliness of online reviews, volume of online reviews memiliki pengaruh positif yang signifikan terhadap online hotel booking intention, sedangkan negative online reviews berpengaruh negatif secara signifikan terhadap online hotel booking intention. Faktor reviewer expertise, positive online reviews, dan comprehensiveness of online reviews tidak berpengaruh signifikan terhadap online hotel booking intention. Serta terdapat perbedaan antara pria dan wanita dalam hal reviewer expertise, timeliness of online reviews, volume of online reviews, positive online reviews dan negative online reviews.

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ABSTRACTOnline Reviews allow customer to share their online shopping experience to everyone. Travelers usually use the online review to search for the information about destinations and to conduct online transactions. This thesis aims to determine the effect of online reviews on online travel websites to online hotel booking intention and to know whether the factors of online reviews is different based on gender differences. This study found that usefulness of online reviews, timeliness of online reviews, the volume of online reviews have a significant positive effect on online hotel booking intention, whereas negative online reviews a significant negative influence on the online hotel booking intention. The reviewer expertise, positive online reviews, and the comprehensiveness of online reviews are not significantly influence the online hotel booking intention. And there are differences between men and women in terms of reviewer expertise, timeliness of online reviews, the volume of online reviews, online positive reviews and negative online reviews."

"Penelitian ini bertujuan untuk menguji pengaruh keahlian keuangan dan status komite audit terhadap manajemen laba akrual. Dalam penelitian yang dilihat adalah status komite audit relatif terhadap direksi. Status diukur melalui pernah atau sedang menjabat di: perusahaan yang terdaftar di BEI; perusahaan dengan industri sejenis yang terdaftar di BEI; perusahaan keuangan yang terdaftar di BEI atau di lembaga keuangan; lembaga pemerintahan, dan adanya gelar dari pendidikan elit. Sampel yang digunakan adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia pada periode 2015-2016, dengan jumlah observasi sebanyak 580 firm-years. Hasil penelitian menunjukkan bahwa keahlian keuangan terbukti mempengaruhi manajemen laba akrual. Sedangkan status komite audit tidak berpengaruh signifikan terhadap manajemen laba akrual.

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This study aims to examine the impact of the audit committee financial expertise and status on accrual earnings management. This study compare the audit committee status with the board of director status. Status measured by the current or previous employment in the BEI listed companies in the intra industry of BEI listed companies in the financial companies of BEI listed or in the financial institutions in the government and a degree from elite educational institution. A sample of non financial companies is used with a period observation of 2015 2016 and a total observation of 580 firm years. The result of this study indicate that accrual earnings management is significantly affected by the audit committee financial expertise. While accrual earnings management is not significantly affected by the audit committee status."

"Tesis ini membahas mengenai bagaimana struktur corporate governance dapat mempengaruhi cost of debt perusahaan. Penelitian ini mengangkat mengenai struktur corporate governance karena hal ini dianggap sebagai mekanisme yang dapat mengakomodir kepentingan seluruh stakeholders. Dewan komisaris merupakan salah satu elemen penting dalam hal pengawasan dan pengendalian terhadap kinerja manajemen. Sedangkan cost of debt merupakan beban bagi perusahaan yang pada umumnya dilihat berdasarkan kondisi keuangan perusahaan. Penelitian ini ingin melihat bagaimana pengaruh independensi dan proporsi dewan komisaris yang berpengalaman yang memiliki fungsi sebagai pengawas bagi pihak manajemen dapat mempengaruhi cost of debt. Hal ini terkait dengan ekspektasi kreditur terhadap kinerja perusahaan dengan adanya efek organ pengawas. Berdasarkan 55 sample pada perusahaan yang terdaftar di BEI pada tahun 2007, peneliti menemukan bahwa tidak ada pengaruh yang signifikan antara independensi dewan dan banyak dewan komisaris yang berpengalaman terhadap cost of debt.

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This focus of study is how the corporate governance`s structure influence company`s cost of debt. Cost of debt is the cost from external financing and it related to financial condition. Corporate governance`s structure which is board of commissioner have a function to direction and supervise of board of director performance. Existence independent board of commissioner and account board of commissioner that expertise increase creditor`s expectation on company which is give a lower cost of debt to company. In a sample of 55 firms in Jakarta Stock Exchange 2007, this study find that inconsistence evidence with regard to the impact of independent board of commissioner and board of commissioner expertise on cost of debt."

"Dengan berkembangnya teknologi internet yang kian pesat telah menyediakan sebuah media baru dalam bertransaksi. Penelitian ini berawal dari munculnya isu-isu etika yang seringkali ditemui dalam transaksi online seperti isu privasi, keamanan, penipuan, dan lain sebagainya. Maka dari itu penelitian ini bertujuan untuk mengetahui pengaruh tingkat pengalaman internet konsumen (consumer internet expertise) terhadap persepsi etika penjual/ritel online (consumers’ perception regarding the ethic of online retailers; CPEOR) serta hubungan CPEOR terhadap word of mouth. Penelitian ini dilakukan pada populasi pembeli online di Jakarta, Bogor, dan Depok dengan menggunakan teknik convenience sampling dengan 140 sampel penelitian. Penelitian ini dilaksanakan pada bulan Agustus s.d Desember 2013. Model penelitian diuji menggunakan Structural Equation Modelling (SEM). Penelitian ini menyimpulkan bahwa consumer internet expertise tidak signifikan mempengaruhi CPEOR serta CPEOR berpengaruh signifikan positif terhadap word of mouth. Dari empat dimensi CPEOR: security, privacy, non-deception, dan fulfillment/reliability, tiga faktor yang paling signifikan adalah security, privacy, dan fulfillment/reliability.

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Internet technology has given us new media for transaction activities. This study began with the emergence of ethical issues that are often encountered in online transactions such as privacy, security, deception, and so forth. This study examines the effect of consumer Internet expertise to consumers' perception regarding the ethic of online retailers (CPEOR) and CPEOR to word of mouth. This study was conducted in Jakarta, Bogor, Depok using convenience sample of 140 online shoppers. This study was conducted in August to December 2013. The research model was tested using Structural Equation Modeling (SEM). This study concludes that the internet consumer expertise is not significant to CPEOR and CPEOR are strongly predictive of consumers' word of mouth. Among four dimension of CPEOR: security, privacy, non-deception, and fulfillment/reliability, most significant dimensions are security, privacy, and fulfillment/reliability."

"As a result of enhanced professionalism and commercialization in the field of sports, it has become an industry of its own. Professionalism and industrialization are correlated; therefore sports actors performance achieved as a result of their professionalism lead to the commercialization, and even to the industrialization of certain (branches of) sports. On the other hand, it is considered that industrialization which involves the commercial aspect is able to maintain, and even enhance sports actors professionalism/performance. In practice, such correlation is not always directly proportional, but inversely proportional. There have been cases of issues related to sports actors welfare not being properly fulfilled, in fact, being far below the general manpower standards applicable to people doing work (workers/laborers). In general such cases include late or non-payment of wages, reducing bonuses, implementation of contract not accordance with the initial agreement, unilateral termination of contract without compensation for damages and others. The frequently arising question is whether sports actors, particularly athletes, have the status of "nonemployee" professionals, or the status of "employees". The various existing opinions related to such issue of status raise certain legal implications, particularly from the manpower aspect which emphasizes the welfare and legal protection of "workers", which are also often experienced by athletes. It is expected that this article will be able to provide to the readers a broader view regarding the status of athletes "manpower" status."

"Auditors have a role to provide assurance to the fairness of financial statements. In order to providethe assurance to users of financial statements, auditors must maintain their performance. Someresearches in behavioral accounting which examined auditors’ performance had been done butstill bore inconsistent results. Therefore, the purpose of this study are: (1) to examine the influenceof locus of control and organizational commitment to auditors’ performance, and (2) to examinewhether auditors’ expertise and turnover intention mediate the influence of locus of control andorganizational commitment on auditors’ performance. The samples of this study were auditors whoworked at audit firms in Semarang. The samples in this study were selected using the purposivesampling method. The data were analyzed using SEM with AMOS program. This study found that:(1) the locus of control had a negative influence to the auditors’ performance, (2) the organizationalcommitment had a positive influence to the auditors’ performance, (3) the auditors’ expertise had noinfluence to the auditors’ performance, (4) the turnover intention had no influence to the auditors’performance, (5) the locus of control had a negative influence to the auditors’ expertise, and (6)the organizational commitment had a negative influence to the turnover intention. This study hadsome implications to the public accounting firm. With the proven fact of the influence of the externallocus of control and the organization’s commitment to the auditors’ performances, it is therefore, themanagers of public accounting firm (partner) should give some trainings to the auditors who had theexternal locus of control so that they can achieve the standardized performances underlined by theinstitutions. The manager of public accounting firm should always confirm the values of the companyto the auditor to increase emotional attachment to the company. Finally, they should also always tryto comply to the demands of the company thus its performance will be in accordance with company’sexpectations.Auditor memiliki peran untuk memberikan keyakinan atas kewajaran laporan keuangan. Agar dapatmemberikan jaminan kepada pengguna laporan keuangan, auditor harus selalu menjaga kinerjanya.Beberapa penelitian tentang akuntansi keperilakuan yang meneliti tentang kinerja auditor telahdilakukan, tetapi masih menunjukkan hasil yang tidak konsisten. Berdasarkan pada kenyataantersebut, maka tujuan dari penelitian ini adalah untuk: (1) menguji pengaruh locus of controldan komitmen organisasi terhadap kinerja auditor, serta (2) menguji apakah keahlian auditor danturnover intention mampu memediasi pengaruh locus of control dan komitmen organisasi terhadapkinerja auditor. Sampel dalam penelitian ini adalah auditor yang bekerja di KAP yang tersebar diSemarang. Pengambilan sampel dalam penelitian menggunakan metode purposive sampling. Teknikanalisis data menggunakan SEM dengan program AMOS. Hasil penelitian menunjukkan bahwa: (1)locus of control berpengaruh negatif terhadap kinerja auditor, (2) komitmen organisasi berpengaruhpositif terhadap kinerja auditor, (3) keahlian auditor tidak berpengaruh terhadap kinerja auditor,(4) turnover intention tidak berpengaruh terhadap kinerja auditor, (5) locus of control berpengaruhnegatif terhadap keahlian auditor, dan (6) komitmen organisasi berpengaruh negatif terhadap turnoverintention. Penelitian ini memiliki implikasi terhadap kantor akuntan publik. Dengan terbuktinyapengaruh locus of control eksternal dan komitmen organisasi terhadap kinerja auditor, maka manajerkantor akuntan publik (partner) hendaknya memberikan pelatihan terhadap auditor yang memilikilocus of control eksternal sehingga mereka dapat mencapai kinerja yang ditetapkan perusahaan.Manajer kantor akuntan publik hendaknya juga selalu menanamkan nilai-nilai perusahaan agarauditor semakin memiliki keterikatan secara emosional terhadap perusahaan. Akhirnya, merekaselalu berusaha melakukan pekerjaan sesuai dengan tuntutan perusahaan sehingga kinerjanya sesuaidengan harapan perusahaan."

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Penelitian ini mencari dosen pakar di Fakultas Ilmu Komputer Universitas Indonesia (Fasilkom UI) dengan menggunakan data abstrak dan metadata tugas akhir mahasiswa Fasilkom UI menggunakan teknik information retrieval. Pencarian pakar dilakukan tanpa query expansion dan dengan query expansion. Metode yang digunakan untuk mencari dosen pakar adalah metode berbasis BM25 serta kombinasi antara word2vec dan doc2vec, yang merupakan word embedding dan document embedding. Teknik yang digunakan untuk mengatasi masalah vocabulary mismatch adalah teknik query expansion dengan pendekatan statistik, semantik, serta hybrid. Kontribusi penelitian ini adalah 2 metode baru untuk pencarian pakar tanpa query expansion, 6 jenis kombinasi relasi ontologi berdasarkan concept hierarchy ACM CCS 2012 untuk mengekspansi kueri, serta 14 jenis kombinasi antara metode query expansion berbasis embedding dan ontologi. Evaluasi dari hasil pencarian pakar dilakukan dengan menghitung binary relevance berdasarkan human judgment. Pada penelitian ini, metode pencarian pakar tanpa query expansion dengan hasil yang paling baik adalah metode BM25-sum dengan nilai AP@5 sebesar 0.648. Pencarian pakar dengan berbagai macam jenis query expansion tidak dapat meningkatkan performa retrieval tanpa query expansion secara signifikan, tetapi pencarian dengan query expansion menggunakan metode berbasis embedding, yaitu w2v-w2v memiliki nilai AP@5 sebesar 0.696, yang lebih tinggi dari skor AP@5 dari BM25-sum tanpa query expansion. Pencarian pakar dengan query expansion berbasis ontologi serta hybrid mampu menghasilkan skor AP@5 setinggi 0.664. Skor tersebut tidak setinggi pencarian dengan query expansion dengan w2v-w2v, namun hasilnya lebih baik dari pencarian tanpa query expansion.

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This research searches for expert lecturers in the Faculty of Computer Science, Universitas Indonesia (Fasilkom UI) with information retrieval techniques using students’ thesis abstract and metadata. The retrieval process is done without and with query expansion. The methods used to find expert lecturers are BM25-based methods as well as combinations between word2vec and doc2vec, which are word embedding and document embedding. We performed query expansion using statistical, semantic, and hybrid approaches to solve vocabulary mismatch problems. This research’s contributions are 2 new methods to retrieve experts without query expansion, 6 types of ontological relations based on the ACM CCS 2012 concept hierarchy to expand queries, and 14 types of combinations between embedding-based and ontology-based query expansion methods. The expert retrieval result is evaluated by calculating binary relevance based on human judgment. Expert search method without query expansion that produces the best result in this research is the BM25-sum method, with an AP@5 score of 0.648. Even though expert retrieval with various query expansion methods does not increase the performance of retrieval without query expansion significantly, the expert search method with embedding-based query expansion method, i.e. w2v-w2v, achieved an AP@5 score of 0.696, which is higher than that of BM25-sum without query expansion. Ontology-based and hybrid query expansion expert search methods managed to score 0.664 for AP@5. This score is not as high as that of w2v-w2v, but the result is still better than that of retrieval without query expansion.

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