Media Riset Akuntansi, Auditing & Informasi
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PENGARUH SINERGI, KREDIBILITAS, KEPEMILIKAN BARU, BUDAYA DAN TATA KELOLA PERUSAHAAN TERHADAP KINERJA BANK PASCA PRIVATISASI DI INDONESIA.
No full textThe purpose of this research is to address and learn more about privatization, especially in the banking industry in Indonesia. This research will be seen purely from the academic point of views which definitely involving many aspects of the theories that have been developed by expert from overseas and local as well. The focus of this study is to identify the impact of several important variables such as synergy, credibility, new ownership, culture and good corporate governance to the bank performance after privatized. Those five variables are believed to be the critical aspects in the merger and acquisition process. In order to support this research we have developed a simple research model. This model could help simplify the way of thinking and make better framework for the research. A simple questionnaire has also been developed in order to collect the primary data from target respondents, even though the depth of the questionnaire was not proven yet. Respondents who participate in this research are coming from privatized banks, either the bank was privatized through Initial Public Offering or through strategic partner. There were 188 data collected from more than 300 questionnaires distributed to bank officers at the head office of privatized banks in Indonesia. All variables used in this research can not be measured directly. Therefore, to be more accurate, it was done through some of indicators. Sequential Equation Modeling has been chosen as the research methodology and Lisrel 8.30 and SPSS 13.0 has also been chosen as the statistic software to be used.As a result of this research, only two hypotheses can be confirmed and the other nine hypotheses can not be confirmed. These results definitely do not match with the previous research conducted by researchers from other countries, but it could be used to broaden our way of thinking whereby other situation and condition could really produce different result.Keywords: Privatization, Questionaire, Sequential Equation Modelin
PENERAPAN LOGIT MODEL DALAM MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN-PERUSAHAAN NON-FINANSIAL YANG TERDAFTAR DI BURSA EFEK JAKARTA
No full textThe purpose of this research is to assess the accuracy of the Logit model as a tool to predict banlauptcyand to calculate its percentage of accuracy. The sample used in this research is 14 nonfinancial companies listed at Jakarta Stock Exchange over a period of 3 years, that is, from the year 2000 till 2002. The 19 variables used as monetary ratios to predict company bankruptcy derive from Balance Sheet and Statement of Net Income. This research uses Logit Model or binary logistic regression test as used in Ohlson\u27s latest research to discern the most potential variables to predict bankruptcy. The results of this research prove that the Logit Model is sufficiently accurate to predict bankruptcy in companies used in this research. Analysis result accuracy level of 78,57% at the significancy level of 10% with three ratio proved to affect the prediction of bankruptcy, namely total liabilities divided by total assets, current assets divided by total assets, and cash divided by current liabilities.Keywords : Bankruptcy, Logit Model, Cash, Current Liabilities, Total Assets, Total Liabilitie
PENGARUH PELAKSANAAN ETIKA PROFESI TERHADAP PENGAMBILAN KEPUTUSAN AKUNTAN PUBLIK (AUDITOR)
No full textThe main purpose of this research is to find out: (1) in how far public accountant have understood about the implementation of professional ethics, and (2) how influence the implementation of professional ethics toward public accountant\u27s decision making that can be accounted for. That method was adopted to Collect data was based on survey method and convenience sampling. Primary data was taken from closed questionnaire, taken from 85 public accountant. The Scale measurement using the method of Likert\u27s scale on five points. Data then was analysed statistically (quantitative) by used one-sample test and regression aquation to prove the truth of hypothesis. The result of analysis shows that public accountant mostly have understood about the implementation of professional ethics. Generally, according to Sonny Keraf (1998) : a professional person is a person that is always doing activities (work) by refer to professional ethics.Keywords : professional ethics, decision making, public accountan
PENGARUH SATUAN PENGAWASAN INTERN (SPI) TERHADAP UPAYA PENINGKATAN KINERJA PD. PERKEBUNAN PROPINSI SUMATERA UTARA
No full textThe purpose of this research is to find the influence of internal control unit toward the effort on increasing of finn performance and to know some factors which cause the lack of recommendation. The analisys done by using financial data in the last 5 years (2000-2004) including: productivity report, effectivity report, efficiency report and Return on Investment (R01) report. The results show that production of oil palm tree and natural rubber, effectivity of oil palm tree and natural rubber, efficiency of oil palm tree and ROI have significance influence toward firm performance simultaneously. Otherwise, production of natural rubber gives positive influence but insignificance toward firm performance, if tested partially. Generally, internal control unit has done its job in Perusahaan Daerah (PD) Propinsi Sumatera Utara.Keywords : internal control unit, productivity efficiency, Return on Investment (ROI)
ANALISA KEBIJAKAN INDUSTRI MINYAK DAN GAS BUMI: Studi Perbandingan Pada Kontrak Bagi Hasil Minyak Dan Gas Bumi di Indonesia dan Malaysia
No full textIndustri minyak dan gas bumi meliputi usaha pencarian (eksplorasi), pengembangan, produksi, pengolahan, pengangkutan, dan pemasaran produk hasil industri minyak dan gas bumf. Di Indonesia kegiatan eksplorasi minyak dan gas bumi dilakukan hampir seluruhrtya oleh kontraktor minyak asing. Mereka melakukan kerjasama dengan Pemerintah dalam bentuk Kontrak Bagi Hasil (KBH)/Production Sharing Contract (PSC). Pada kontrak tersebut Pemerintah memberikan kuasa kepada kontraktor untuk melakukan eksplorasi terhadap suatu wilayah tertentu yang mengandung minyak dan gas bumi selama jangka walctu 30 tahun. Jika minyak atau gas bumi telah ditemukan, hasilnya akan dibagi antara Pemerintah dan KBH sesuai dengan kontrak yang disepakati bersama. Seluruh biaya yang dikeluarkan oleh KBH selama eksplorasi sampai dengan ditemukannya minyak dan gas bumi akan diganti oleh Pemerintah Mau yang lazim disebut cost recovery