1,720,958 research outputs found
PERLINDUNGAN HUKUM BAGI APARATUR SIPIL NEGARA YANG DIDUGA TURUT SERTA MELAKUKAN TINDAK PIDANA KORUPSI YANG DILAKUKAN OLEH PEJABAT ATASANNYA
Get PDFPenelitian ini mengkaji bagaimana tanggungjawab hukum bagi aparatur sipil negara
yang diduga turut serta melakukan tindak pidana korupsi yang dilakukan oleh
atasanya dan bagaimana perlindungan hukumnya.
Penelitian ini merupakan penelitian dengan menggunakan metode penelitian
yuridis normative dengan pendekatan: perundang-undangan (statute approach);
pendekatan konsep (conceptual apprroach); pendekatan kasus (case approach);
dan pendekatan Analisa (Analysis Approach).
Dalam kasus yang diteliti, ASN bawahan harus menerima dan divonis bersalah
karena melakukan tindak pidana korupsi yang dilakukan oleh pejabat atasannya
sesuai ketentuan Undang-Undang Tindak Pidana Korupsi karena turut serta
sebagaimana dimaksud Pasal 55 KUHP.
Undang Nomor 5 Tahun 2014 tentang ASN menyatakan bahwa ASN berhak atas
perlindungan hukum, yang mengamanatkan kewajiban pemerintah untuk
memberikan perlindungan berupa bantuan hukum. Bantuan hukum bagi ASN,
merupakan bentuk dukungan hukum yang diberikan kepada pegawai ASN terkait
perkara yang mereka hadapi dalam pelaksanaan tugasnya. Bantuan hukum bukan
berarti mereka dibebaskan dari hukuman, melainkan untuk memastikan bahwa hakhak
ASN
yang
terlibat
dalam
masalah
hukum
telah
terpenuhi
dan
bahwa
mekanisme
hukum
berjalan
sesuai
dengan
aturan
yang
berlaku.
ASN
apabila
mendapat
perintah
atasannya
yang
berpotensi
menjadi
permasalahan
hukum
korupsi,
hendaknya
berani
menolak
perintah
atasannya
tersebut
supaya
ASN
tidak
dibebankan
tanggung
jawab
untuk
menghadapi
pidana
korupsi
yang
terjadi.
Sangat
penting
bagi
ASN
mengetahui
dan
memahami
langkah-langkah,
dan
upaya
hukum
atau
non hukum
apa
saja
yang
dapat
dilakukan
oleh
ASN
bawahan
agar
terhindar
dari
proses
hukum
pidana
dan
dampak
tindak
pidana
yang
akan
dialaminya.
Kata
Kunci:
Aparatur
Sipil
Negara
(ASN),
Tanggungjawab
hukum,
Perlindungan
dan
Bantuan
hukum,
Tindak
Pidana
Korupsi,
Turut
Serta
PENGARUH MANAJEMEN LABA, DAN KEPEMILIKAN MANAJERIAL PADA KESEJAHTERAAN PEMEGANG SAHAM PERUSAHAAN TARGET AKUISISI
Get PDFThe main accounting issue in this research which can trigger wealth
transfer from acquiring company’s shareholders to target company’s
shareholders is earning management that was done during the last
publication before the acquisition. Therefore, the purposes of this research
are: (1) to test whether the target company’s management performed
earnings management by increasing the amount of earnings which was
reported in the last publication before the acquisition announcement, (2) to
test whether the earnings management which was done by the target
company benefit their shareholders, and (3) to test whether managerial
ownership affects earnings management and the wealth of the target
company’s shareholders.
Hypotheses in this research were developed using agency theory as
the main theory, which was supported by earnings management theory
with the same motivations as this research such as bonus plan motivation,
chief executive officer (CEO) change motivation, and Initial Public Offering
(IPO) motivation, and Efficient Market Hypothesis.
The sample for this research are target companies undergone
successful acquisition in Jakarta Stock Exchange from 1990 to 2005. The
sample consists of 54 target companies. The dependent variable of target
companies shareholders’ wealth, is represented by cumulative abnormal
return (CAR) as the proxy, calculated by using the Market Model. The
independent variable of earnings management is calculated by Modified
Jones Model, and the ownership managerial variable is calculated by
management ownership percentage on target company’ shares. The
research hypothesis is tested by t-test and ordinary least square
regression test.
The result of this research is: (1) the target company is doing
earnings management by increasing discretionary accrual for the last
publication just before the acquisition, (2) the positive effect of earnings
management on target company shareholders wealth at the last
publication just before the acquisition is bigger and more significant
statistically compared with the previous period, and (3) managerial
ownership has positive effect and statistically significant on target
company shareholders’ wealth during the last publication just before the
acquisition
MENINGKATKAN MANFAAT INFORMASI AKUNTANSI AKIBAT KETERBATASAN LAPORAN KEUANGAN UNTUK PEMBUATAN KEPUTUSAN INVESTASI
No full textABSTRA
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
ABSTRACT
The aims of this study is to identify the effect of tax avoidance at the time of the publication on financial statements and the effect of institutional and managerial ownership as the moderator of the tax avoidance in the publication of financial statements. The sample was taken by purposive sampling method on the entire sectors of the registered firms in Indonesia Stock Exchange from 2014 until 2016. There are 106 firms with 3 years of observation; therefore the total of the observed sample is 318. The analysis technique used is logistic regression.The analysis result shows that the tax avoidance positively affects at the time of the publications of financial statements. Meanwhile, institutional and managerial ownership can weaken the positive effects of the tax avoidance at the time of the publications on financial statements.
Keywords: time of the publication on financial statements, tax avoidance, institutional ownership, managerial ownership.</jats:p
Pengaruh Profitabilitas, CIR, Size, dan Leverage pada Manajemen Pajak Perusahaan Manufaktur di BEI 2012-2015
No full textManajemen pajak adalah strategi dan pengelolaan kewajiban perpajakan untuk meminimalkan jumlah beban pajak suatu perusahaan. Variabel yang diduga dapat mempengaruhi manajemen pajak meliputi profitabilitas, capital intensity ratio, size, dan leverage. Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas, capital Intensity Ratio, Size dan Leverage pada manajemen pajak. Penelitian ini dilakukan di Bursa Efek Indonesia pada Sektor Perusahaan Manufaktur periode 2012-2015, dengan metode nonprobability sampling, khususnya purposive sampling. Pengumpulan data dilakukan melalui Observasi non partisipan. Teknik analisis yang digunakan adalah regresi liniear berganda. Dari hasil analisis data membuktikan bahwa terdapat pengaruh positif profitabilitas, capital intensity ratio, size dan leverage perusahaan pada manajemen pajak di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2015. Pengaruh tersebut terjadi secara simultan dan parsial.
Kata kunci: Profitabilitas, Capital Intensity Ratio, Size, Leverage, Manajemen Pajak</jats:p
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