Media Riset Akuntansi, Auditing & Informasi
Not a member yet
365 research outputs found
Sort by
PERAN GCG SEBAGAI MODERATING VARIABLE DARI PENGARUH EARNING MANAGEMENT TERHADAP NILAI PERUSAHAAN
No full textThis thesis examined the influence of Earning Management toward corporate value by exposing Corporate Governance as Moderating Variable. In this research, earning management as independent variable which is calculated using discretionary accrual (DAC). Researcher using Dechow model and regretted forward-looking model from cross sectional to define DAC. Corporate Value as dependent variable is represented by Tobin\u27s Q, while Corporate Governance as Moderating Variable is indexed based on 18 items of exposure themes called Corporate Governance Perception Index. Researcher using 51 manufacture companies which are selected from 149 companies listed in Indonesia Stock Exchanges based on the defined criteria, with research timeframefrom the year of 2005 to 2008. The result of the research concluded that Earning management significantly influences corporate value; corporate governance practices influences the Earning management on the corporate value
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR DAN GCG SEBAGAI VARIABEL PEMODERASI
No full textThis Thesis investigated the influence of financial performance toward corporate value by exposing Corporate Sosial Responsibility (CSR) and Good Corporate Governance (GCG) as Moderating Variables. Corporate Financial performance as independent variable is represented by the Financial Value Added (FVA) and Corporate Value as Dependent Variable is represented by Tobin `s Q value. CSR value is indexed based on the 78 items of exposure themes and GCG value is indexed using the 18 items of exposure themes which the researcher called Corporate Governance Perception Index. After selecting 149 companies listed in Indonesia Stock Exchange, the researcher found 39 manufacture companies. qualified as the research objects based on the defined criteria, with observation timeframe from the year of2005 to 2008. The result of the research concludes that: Financial Performance (FVA) significantly influences the corporate value (Tobins \u27Q); Corporate Sosial Responsibility also influences the relationship of corporate financial performance and the corporate value; and Good Corporate Governance influences the relationship of corporate financial performance and the corporate value as well.Keywords: Financial value Added, Tobin \u27s Q, CSR, GC
ANALISIS PENGARUH STRUKTTUR CORPORATE GOVERNANCE TERHADAP PERUSAHAAN YANG MENGALAMI FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Publik yang tercatat di BEI pada tahun 2005 — 2009)
No full textThis study to investigate the influence of corporate governance structure on financial distress. The samples are manufactired firms which has been listed in Indonesia Stock exchange from 2005-2009. The research method is linier regression. The results show that the number of board of management, institutional ownership, family ownership and the number of audit committee have been influence on financial distress.Keywords : Corporate Governance Structure, and Financial Distres
KETERKAITAN KUALITAS TATA KELOLA KORPORASI, IMPLEMENTASI PRINSIP ETIKA BISNIS DAN POTENSI KECURANGAN PELAPORAN KEUANGAN
No full textThe purpose of this research is to make clear the phenomena about the relationship between the likelihood of the financial reporting fraud, the implementation of business ethics principles and the quality of corporate governance. The objective of this research is to test empirically about them, based on auditors’ perception. The method used or the detailed of the study are: the nature of the study was hypothesis testing; the type of investigation used was causal relationship; the extent of researcher interference was minimal; the environment where the research undertaken was field experiment; unit of analysis was individual, ie. the Public Accountants; and the frequency of gathering the necessary data was one-shot or cross-sectional. The source of data was Indonesia Public Accountants which formed as population, and the sample were determined by purposive sampling method. Sample data were collected using questionnaire circulated by mail and research assistants. Data analysis was conducted by Structural Equation Modeling (SEM). The results showed some empirical evidences : According to auditors’ perception, the likelihood of financial reporting fraud are (is) affected by client’s corporate governance quality and/ or implementation of the business ethics principles. Based on those results, it is suggested: First, to the next researcher, to study the relationship between financial reporting fraud and oversight committee, such as risk management and/ or nomination committee. Second, to the management, to minimaze the financial reporting fraud by strengthening the quality of corporate governance and implementation of business ethics principles
Faktor - Faktor Yang Mempengaruhi Audit Delay
No full textThe aim for this study to investigate the influence of right issue, financial leverage, audit committee education, firm performance and audit opinion on audit delay. The samples consist of listed manufactured firms from 2005 to 2009. The results show that tight issue, audit committee education, and firm leverage significantly influence on audit delay. But, audit opinion and financial leverage do not significantly influence on audit delay.Keywords : Right isisue, Leverage, Education, Performance, Audit opinion, Audit Dela
Faktor - Faktor Yang Mempengaruhi Intensitas Turnover Auditor (Studi Empiris Di Kap Big Four)
No full textDestination author conducted this research is to determine if the five factors affecting the intensity of turnover big four auditors at the accounting firm. The research method used by the author in the preparation of this paper is the method of multiple regression analysis and data collection techniques in the form of empirical studies or distributing questionnaires at four KAR Based on the analysis the authors, it can be concluded that job satisfaction, salary administration, organizational commitment, trust and professionalism of the organization does not negatively affect the intensity of turnover.Keywords : Job satisfaction, salary administration, organizational commitment, organizational trust, professionalism, the intensity of turnover
PENGARUH DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH (SURVEI PADA KABUPATEN/ KOTA SE-SULAWESI)
No full text The Influence of General Allocaation Fund and Regional Original Income on Regional Expenditure, a Survey in All Regency/ City in Sulawesi (supervised by Ridwan and Muslimin). The objective of this research is to analyze the influence of general allocation fund (DAU) and regional original income (PAD) on regional expenditure in all regency/ city in Sulawesi. The type of this research is descriptive and verificative method. To test the proposed hypothesis, this research employs multiple linear regression. The results from descriptive analysis indicates that financial performance using self-government ratio 2005 is 5.57% and in 2006 is 4.47%. This can be categorized that regional government is un-independent because the ratio is below 50%. Effectivity ratio 2005 is 90.86% (not effective) and 2006 is 108.02%. the results show that (1) simultaneously general allocation fund (DAU) and Regional Original Income (PAD) have a significant influence on regency/ city regional expenditure in Sulawesi (R2=0.951), (2) general allocation fund (DAU) partially has a significant influence on regional expenditure, (3) regional original income (PAD) has a significant influence on regional expenditure
PENGARUH STRUKTUR CORPORATE GOVERNANCE, KONTRAK HUTANG, DAN POLITICAL COST TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR PERIODE 2006 - 2009
No full textmanajemen AGRO Adalah tindakan manajemen Yang memiliki Bentuk inteiference hearts Proses Penyusunan Laporan Keuangan DENGAN Maksud untuk review meningkatkan Kemakmuran Nilai Pribadi Dan also compcmy. Tesis Adalah. Yang Ditulis untuk review menganalisis Struktur pengaruh tata kelola Perusahaan, perjanjian Utang, Dan BIAYA Politik Terhadap manajemen AGRO PADA Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Metode Pemilihan sampel using Metode purposive sampling DENGAN populasi 193 Perusahaan Dari Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Ada 42 sampel ofmanufacturing Perusahaan DENGAN periode pengamatan selama lima Tahun (2005 6112009). software data diolah DENGAN using SPSS 15.0 for windows. Hasil Penelitian Penyanyi menunjukkan kepemilikan manajerial dan Politik BIAYA hctve berpengaruh terhadap manajemen AGRO, sedangkan variabel berbaring institusional kepemilikan seperti, Utang perjanjian, dan ukuran dewan direksi TIDAK pengaruh ke manajemen AGROKata kunci: Manajemen Laba, lebih pencatatan Discretioncoy, kepemilikan manajerial, kepemilikan institusional, perjanjian Hutang, BIAYA Politik, ske ofthe DIREKSI Papan
PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DAN MOTIVASI SEBAGAI VARIABEL INTERVENING
No full textThe aim of the research 16 test the influence of participating in prepare budget organisation on managerial performance and motivation as a intervening variable. The respondents are managers or head of department that prepare firm budget in manufactured listed firms. The hypothesis test that used is SEM. The result show that participation has positive influence on motivation. Participation also has positive influence on managerial performance and motivation has positive influence on managerial performance.Keyword : Budgetary, Performace and Motivatio
PARTISIPASI KOMITE AUDIT DAN KOMITE MANAJEMEN RISIKO SELAKU ORGAN DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN PERUSAHAAN ASURANSI DAN REASURANSI DI INDONESIA
No full textThe purposes of study are to examine the influences of Audit Committee and Risk Management Committee on financial performance of Insuranse and Reinsurance Company; and to drive a conclusion which is Audit Committee and Risk Management Committee applied to improve company\u27s financial performance. In this research, Audit Committee and Risk Management Committee as independent variable which indicated by Audit Committee\u27s member and Risk Management Committees member. Financial performance oflnsurance and Reinsurance Company as dependent variable is represented byfinancial ratio oflnsurance and Reinsurance Company also leverage and company measurement as control variable. Researcher using 25 insurance and reinsurance companies which are based on defined criteria, with research timeframe from the year of 2006 to 2008. The result of the research concluded that Audit Committee significantly influences financial performance of Insurance & Reinsurance Company and company measurement significantly influences financial performances of Insurance & Reinsurance Company. Risk Management Committee and leverage have not any influence on the financial performance of Insurance & Reinsurance Company. These facts indicate Audit Committee and company measurement could be applied in order to improve financial performance oflnsurance and Reinsurance Company.Keywords : Audit Committee, Risk Management Committee, Financial Performanc