44 research outputs found
Pengaruh Rotasi Auditor, Ukuran Kantor Publik, dan Abnormal Audit Fee terhadap Kualitas Audit pada Perusahaan Sektor Non Keuangan yang Terdaftar di Bei Periode 2015-2017
No full textAdanya asimetri informasi dalam hubungan keagenan antara perusahaan dan investor membutuhkan keberadaan auditor independen untuk melakukan proses audit yang berkualitas, sehingga dapat disajikan laporan keuangan perusahaan yang informatif dan akurat, yang nantinya dapat dijadikan sebagai acuan bagi para stakeholders dalam menenetukan keputusan ekonomi. Penelitian ini bertujuan untuk menguji adanya pengaruh rotasi auditor, ukuran Kantor Akuntan Publik, dan abnormal audit fee terhadap kualitas audit, yang diproksikan menggunakan nilai Discretionary Accruals (DA). Pengujian hipotesis dalam penelitian ini menggunakan model regresi linear berganda dengan 415 sampel dari badan usaha sektor non keuangan yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Hasil penelitian ini menunjukkan bahwa adanya rotasi auditor tidak memiliki pengaruh yang signifikan terhadap kualitas audit. Ukuran KAP yang dibedakan menjadi KAP Big4 dan NonBig4 juga tidak memiliki pengaruh yang signifikan terhadap kualitas audit yang diberikan. Begitu pula dengan adanya abnormal audit fee yang dibayarkan perusahaan tidak mempengaruhi kualitas audit secara signifikan
The Effect of Material Flow Cost Accounting on Company Sustainability: Moderating Role of Green Accounting in Consumer Goods Industry Companies
No full textThis study analyzes the influence of material flow cost accounting in improving company sustainability. Material flow cost accounting. This research uses proxies for production costs, factory area, and output or production value. The population used in this research is all goods and consumption companies listed on the IDX for the 2015-2021 period. Through Purposive sampling, the samples obtained were 6 companies in that period, so 42 data were obtained. Data processing in this research was carried out using multiple regressions and moderated regression methods with an absolute difference value approach. This research concludes that MFCA (production costs) negatively and significantly affects company sustainability. This means that reducing production costs to get higher profits will increase the company\u27s sustainability. Meanwhile, MFCA (factory area and output or production value) positively and significantly influences company sustainability. This shows that the wider the company\u27s area and every time there is an increase in production results, the company\u27s sustainability can increase. Besides, green accounting cannot moderate material flow cost accounting on company sustainability
Analisis Penerapan Akuntansi Pada Badan Usaha Milik Desa (bumdes) Saiyo Lumindai Desa Lumindai Kecamatan Barangin Kota Sawahlunto Oleh: Natasya Rahmatullah 205310154 Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Islam Riau Pekanbaru 2024
No full textThis study aims to assess the suitability of the implementastion of generally accepted accounting at the Badan Usaha Milik Desa (BUMDes) Saiyo Lumindai, Lumindai Village, Barangin District, Sawahlunto City. The method used by the author is qualitative descriptive method so that this study is able to produce a description or explanation in depth of the facts encountered in the field, then connect it with the theorities that the author has obtained, so that a conclusion can be drawn which is a solution to the problem faced. The data used in this study consists of primary data and secondary data. Data collection techniques use direct interview and documentation. Based on the results of the research conducted by the author, it can be concluded that the accounting process at BUMDes Saiyo Lumindai, Lumindai Village, Barangin District, Sawahlunto City, in the recording process uses accrual basis method. BUMDes Saiyo Lumindai does not present complete financial reports and only makes financial reports in the form of financial posisition and profit and loss statement. So it can be concluded that the application of accounting at BUMDes Saiyo Lumindai is not in accordance with generally accepted accounting principles
Juridical Analysis of The Exclusion of Article 50 Letter H Law Number 5 Year 1999 on The Prohibition of Monopolistic Practices and Unfair Business Competition In The Perspective of Justice.
No full textLaw Number 5 Year 1999 on the prohibition of monopolistic practices and unfair business competition in Article 50 letter H provides exceptions to small business actors to the provisions contained in Law Number 5 Year 1999. The exception aims as a form of protection given by the government to small business actors.
This thesis discusses the reasons for the exclusion of small business actors, the regulation of the exclusion of small business actors in accordance with the KPPU guidelines, and how Article 50 letter H creates justice for medium business actors and large business actors due to unequal and unequal treatment of business actors. The author uses a normative library research method by collecting secondary data consisting of primary, secondary, and tertiary legal materials.
This thesis concludes that the principle of law says all must be equal in the eyes of the law by not discriminating from all aspects such as economic aspects, legal aspects, and other aspects. But with the exception, small business actors are distinguished from medium business actors and large business actors. So the author suggests that the government or officials related to the activities of business actors provide special rules or regulations that further regulate the provisions of this exception so that small business actors in carrying out their activities remain based on what has been determined.132 PagesSkripsi Sarjan
Studi Komparatif Leniency Program sebagai Upaya Pembuktian Kartel di Indonesia, Singapura, dan Amerika Serikat
No full textCartel activity occurs due to the emergence of business competition in an industrial business, which has the potential to result in unfair business competition. Cartels are difficult to detect because they can take the form of written or unwritten agreements. In practice, KPPU faces obstacles in disclosing cartels, considering that cartel deals are usually carried out secretly. Cartel evidence uses direct evidence and indirect evidence. KPPU introduced the concept of behavior change so that more cartel actions could be exposed by issuing Perkom No. 1 of 2019. But this is not enough to help KPPU. Countries such as the United States and Singapore implement leniency programs as an effort to prove cartel. However, business competition law in Indonesia does not regulate leniency programs. The problems discussed in this thesis are related to cartel arrangements in business competition law, how leniency programs are regulated in Indonesia, and comparisons of leniency programs in Singapore and the United States. The author uses normative juridical law research methods, comparative approaches, and library research data collection techniques. The results of the study concluded that it was difficult for the KPPU to dismantle cartels because it only used direct and indirect evidence, as well as the rule of reason approach and the concept of behavior change. The leniency program is a proven solution for dismantling cartels. The effectiveness of implementing the leniency program has prompted Singapore and the United States to regulate these provisions for business competition law enforcement agencies in order to create a fair business competition climate. Regulatory design and technical implementation of the leniency program in the two countries can be taken into consideration in making a leniency program in Indonesia, by applying the concept of the leniency program in the United States and adding the fast-track procedure that Singapore has.137 HalamanSkripsi Sarjan
The Importance of Female Judge Representation in the Constitutional Court of Indonesia to Achieve Gender Equality during Judicial Review Procedure
No full textThe paper will discuss about how important the female judge representation in Indonesia’s Constitutional Court in order to achieve equality between genders during the process of judicial review. The Constitutional Court of Indonesia was created as a body that has the eligibility to review constitutionality under the constitution. One of the jurisdictions that the Constitutional Court of Indonesia has is to conduct judicial review. One of the elements that is needed to be achieved in the process is gender equality, in which a legislation not only guarantee lives of Indonesians as citizens with human rights, but also guarantee the equality of genders. This needs to be upheld in order to eliminate gender biased substances in legislations. Gender biased legislations will lead to disadvantages for genders. For example, the civil relations between a mother and a child born outside wedlock and the age limitation in marriage in the Indonesian Marriage Act. One of the solutions that can be done in order to eliminate gender bias clauses in legislations is by adding female representatives in the Constitutional Court. There is only one out of nine female judge listed in The Constitutional Court of Indonesia. This is seen as a problem, because in terms of reviewing clauses that give women disadvantages, there is only one woman perspectives in male-dominated panel. The research methodology used in this paper is through literature review by examining the process of judicial review. The author also uses literature review and juridical analysis to examine cases regarding gender-biased legislations. In order to examine the legislations, the author uses case study based on the judicial review verdict on the stated legislations. The author also uses literature review to examine secondary quantitative data on gender representations in the Constitutional Court
Indirect Evidence (Indirect Evidence) Regarding Ruling Number 04/KPPU-I/2021 in Violation of Article 17 of Law Number 5 of 1999 Concerning Delivery (Export) Transportation Management Services
No full textKPPU is an institution that enforces business competition, including by deciding cases of monopoly due to market control and price increases in shipping transportation (export) services. Law no. 5 of 1999 concerning the Prohibition of Monopolistic Practices and Unfair Business Competition prohibiting monopolistic practices is contained in Article 17.
This thesis discusses the development and application of indirect evidence in KPPU decisions. KPPU as law enforcer also uses indirect evidence in its evidence. In business competition procedural law, the use of indirect evidence can be used to decide a business competition case because it is difficult to obtain direct evidence so that indirect evidence becomes very important as supporting evidence (plus factors). Indirect evidence was introduced by the Organization for Economic Cooperation and Development (OECD), in its guidelines issued in 2006 entitled Prosecuting Cartels without Direct Evidence of Agreement in the form of economic evidence and communication evidence. The author uses normative legal research methods through library research.
This thesis concludes that the KPPU has applied indirect evidence in its decision. There is indirect evidence that the KPPU adopted the OECD guidelines in Decision No. 04/KPPU-I/2021 in violation of Article 17 of Law no. 5 of 1999 concerning delivery (export) transportation management services. Economic evidence can be seen from the existence of obstacles in obtaining document permits and the increase in price movements as well as communication evidence that PT. AeroCitra Kargo said that it would provide document processing services if business actors use PT's transportation management services. AeroCitra Kargo has resulted in other business actors being prevented from entering the competition in the clear seed transportation management services business.134 PagesSkripsi Sarjan
The Role of Bank Indonesia in Supervising Digital Wallets and Protecting Customers (Dana Application)
No full textThe phenomenon of digital transaction usage in Indonesia continues to increase along with the growth of internet penetration. According to the Otoritas Jasa Keuangan (OJK), e-banking users increased by 270%, from 13.6 million customers in 2012 to 50.4 million customers in 2016. The frequency of e-banking transactions also increased by 169%, from 150.8 million transactions in 2012 to 406.6 million transactions in 2016. Bank Indonesia as a supervisor has policies related to the implementation of payment systems and consumer protection. The payment system in the DANA digital application is regulated by Bank Indonesia Regulation number 18/40/PBI/2016 which lists the various activities carried out by Payment System Service providers in processing payment transactions. Law Number 8 Year 1999 concerning Consumer Protection regulates consumers and business actors. Consumers in the payment system are defined as users or customers who use services from the application. Business actors in the payment system are defined as digital wallets are business actors who offer payment services
This thesis discusses how digital wallet arrangements according to bank indonesia regulations, consumer protection arrangements in digital wallet payment systems and the role of Bank Indonesia in supervising digital wallets and protecting customers (DANA application.) The author uses normative legal research methods through literature studies analyzing data qualitatively with data analysis.
The conclusion is that Bank Indonesia supervises payment system service providers directly or indirectly. While protecting customers, Bank Indonesia makes consumer protection requirements for payment system service providers that must be met. Bank Indonesia also handles consumer complaints in the form of education, consultation and facilitation.145 PagesSkripsi Sarjan
Juridical Analysis Of Exceptions To The Application Of Law No. 5 Of 1999 Concerning Prohibition Of Monopolistic Practices And Unfair Business Competition In Agreements Relating To Franchises (Waffle Street Medan Franchise Agreement Case Study)
No full textFranchising is a business concept where the brand owner grants a license to sell his products with intellectual property owned under an agreement. Law No. 5 of 1999 as the basis of competition law in Indonesia regulates exceptions to agreements relating to franchising in Article 50 letter b.
This thesis discusses the exemptions to agreements related to franchising in Law No. 5 of 1999 and KPPU Regulation No. 6 of 2009 by analyzing the Waffle Street Medan franchise agreement. The research method uses empirical normative laws through literature studies and field studies with qualitative data analysis.
The exception of the agreement relating to franchising in Article 50 letter b of Law No. 5 of 1999 is not excluded absolutely. Guidelines in KPPU Regulation No. 6 of 2009 limit exempt franchise agreements to agreements governing the franchise system and the transfer of license rights from franchisees to franchisees. Franchise agreements that contain clauses that may result in monopolistic practices and unfair business competition cannot be excluded.The Waffle Street Medan franchise agreement contains a sale price fixing clause and a supply restriction clause that could potentially stifle competition. This agreement cannot be excluded and KPPU will conduct an assessment of the impact of competitive barriers on economic efficiency. The author suggests that KPPU Regulation No. 6 of 2009 be published more clearly, especially regarding the period indicator in the determination of the prohibition clause to carry out the same business activities after the expiration of the franchise agreement. Supervising the implementation of this KPPU Regulation requires collaboration between KPPU and the Ministry of Trade and the Provincial Industry and Trade Office.131 PagesSkripsi Sarjan
Analysis of Violations of Article 23 of Law Number 5 of 1999 Concerning Contracies to Obtain Company Secrets of PR Chiyoda Kogyo Indonesia (Study of KPPU Ruling Number 08/KPPU-L/2024)
No full textProvisions regarding Company Secrets are not explicitly regulated in Law No.5/1999. Article 23 Law no. 5/1999 only states the prohibition on conspiring to obtain company secrets without containing the definition and limitations of the concept of company secrets from a business competition perspective. Company Secrets are in sync with Law no. 30/2000 concerning Trade Secrets which regulates provisions regarding the definition, scope and resolution of Trade Secret disputes properly and comprehensively.
So far, there have only been three cases of violations of Article 23 of the Law. No. 5/1999 which has been decided by KPPU, including KPPU Decision No. 19/KPPU-L/2007 concerning EMI, confirmed by the Supreme Court in Decision No. 158 K/Pdt.Sus/2009, KPPU Decision No. 35/KPPU-I/2010 concerning the Donggi-Senoro Project Beauty Contest Process, was canceled by the Supreme Court in Decision No. 305 K/Pdt.Sus/2012 and KPPU Decision No. 08/KPPU- L/2024 regarding conspiracy to obtain company secrets of PT Chiyoda Kogyo Indonesia.
The analysis of the three decisions in this thesis shows that the KPPU is still unclear in deciding a case of violation of Company Secrets due to the lack of clarity in the provisions regarding Company Secrets in Law no. 5/1999 and the lack of jurisprudence regarding violations of Article 23 of Law no. 5/1999. So the author suggests revising Law No. 5/1999, especially Article 23 of Law No. 5/1999 containing provisions that clearly regulate the definition and limitations of the concept of Company Secrets and recommending the KPPU to immediately issue Guidelines for Article 23 of Law no. 5/1999.168 PagesSkripsi Sarjan
