139,234 research outputs found
Pengaruh Manajemen Laba, Kepemilikan Manajerial, dan Ukuran Perusahaan pada Kesejahteraan Pemegang Saham Perusahaan Target Akuisisi
No full textThe 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, (3) to test whether managerial ownership affects earnings management and the wealth of the target company's shareholders, and (4) to test whether the relative size of target company affects 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. The Ownership managerial variable is calculated by management ownership percentage on target company' shares, and company size variable is calculated as target company equity market value ratio on acquiring company equity market value. 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, (3) managerial ownership does not affect earnings management which is done by target company at the last publication just before the acquisition, (4) managerial ownership has positive effect and statistically significant on target company shareholders' wealth during the last publication just before the acquisition, and (5) the negative effect target company size on target company shareholder' wealth during the last publication just before the acquisition is bigger and statistically significant compared to the previous period
TANGGUNG JAWAB PIDANA BAGI APARATUR SIPIL NEGARA KARENA TURUT SERTA MELAKUKAN TINDAK PIDANA KORUPSI YANG DILAKUKAN OLEH PEJABAT ATASAN
Get PDFThis research examines whether civil servants can be prosecuted for participating in corruption crimes committed by their superior officials and what legal measures can be taken to avoid prosecution for participating in corruption crimes committed by their superior officials.
This research is a research using descriptive analytical specifications. To clarify this analysis using the approach method: Legislation (statute approach); Conceptual approach (conceptual approach); The case approach.
In the case under investigation, ASN subordinates must accept and be convicted of committing a criminal act of participating as referred to in Article 55 of the Criminal Code.
Therefore it is very important for ASNs to know and understand the steps, and what legal or non-legal remedies can be taken by subordinate ASNs to avoid criminal proceedings and the impact of criminal acts that they will experience.
When an ASN feels or can predict that the order of their superior has the potential to become a corruption law problem, the ASN should have the courage to refuse the order of their superior so that the ASN is not burdened with responsibility for dealing with criminal corruption that has occurred. It is better for ASN to conduct legal consultations with competent parties before carrying out orders from superiors that have the potential to become criminal law problems for corruption.
Keywords: ASN, Special Crimes, Corruption, Article 55 of the Criminal Code (participating)Dalam penelitian ini dikaji apakah ASN dapat dituntut karena turut serta melakukan tindak pidana korupsi yang dilakukan oleh Pejabat Atasannya dan apa upaya hukum yang dapat dilakukan agar terhindar dari tuntutan karena turut serta melakukan tindak pidana korupsi yang dilakukan oleh Pejabat Atasannya.
Penelitian ini merupakan penelitian dengan menggunakan spesifikasi deskriptif analitis. Untuk memperjelas analisa ini menggunakan metode pendekatan : Perundang-undangan (statute approach); Pendekatan konsep (conceptual apprroach); Pendekatan kasus (case approach).
Dalam kasus yang diteliti, ASN bawahan harus menerima dan divonis bersalah karena melakukan tindak pidana turut serta sebagaimana dimaksud Pasal 55 KUHP.
Oleh karena itu sangat penting sekali para 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.
ASN apabila sudah merasa atau sudah bisa memprediksi bahwa perintah atasannya tersebut berpotensi besar menjadi permasalahan hukum korupsi, ASN hendaknya berani menolak perintah atasannya tersebut supaya ASN tidak dibebankan tanggung jawab untuk menghadapi pidana korupsi yang terjadi. ASN lebih baik melakukan konsultasi hukum kepada pihak-pihak yang berkompeten sebelum melaksanakan perintah atasan yang berpotensi menjadi permasalahan hukum pidana korupsi.
Kata Kunci: ASN, Tindak Pidana Khusus, Korupsi, Pasal 55 KUHP (turut serta
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
POLITIK HUKUM ATAS PENCEGAHAN TINDAK PIDANA KORUPSI DI BIDANG KONSTRUKSI INDONESIA
Get PDFCurrently what is being highlighted by the Indonesian people is law enforcement against perpetrators of corruption, because many still doubt law enforcement. The community considers that law enforcers are still indicated to be influenced by power, whether in a person's position or status. Therefore, cases of corruption are still common today, and efforts to enforce the law have not had a deterrent effect on society, and have not had a significant effect on reducing corruption.
Corruption practices in the construction sector are still common in Indonesia. Even though regarding criminal acts of corruption there is already a Corruption Law, namely Number: 31 of 1999 concerning Eradication of Corruption Crimes, which has been amended by Law Number: 20 of 2001.
In this study, normative juridical research was used, with analytical descriptive specifications. The approaches used include statutory approach, conceptual approach, and historical approach.
Efforts to deal with corruption through the means of criminal law have not been maximized, so policies for dealing with criminal acts of corruption must also be sought and directed at efforts to prevent and eliminate factors that have the potential to cause corruption. One of the efforts to overcome and prevent criminal acts of corruption, must start enforcing the law by following the example of other countries which apply the maximum penalty, namely life imprisonment or death penalty for perpetrators of corruption, which are truly proven and carried out in a state experiencing an economic crisis. or done repeatedly.
.
Keywords: Corruption in Construction Sector, Law Enforcement, Prevention of Corruption, Legal Politic
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
What Girls Are Made Of
No full textIntro -- Title Page -- Part I Unconditional -- Part II Eros and Thanatos -- Part III The Dissected Graces -- Part IV Conditions -- Author's Note -- Acknowledgments -- About the Author -- Back CoverDescription based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
LEGALITAS PENEGAKKAN SANKSI HUKUM PIDANA PERPAJAKAN ATAS PELANGGARAN TERHADAP PAJAK BUMI DAN BANGUNAN
Get PDFTaxes are people's contributions to the state treasury based on law, so they can be imposed without receiving direct compensation. The main aim of taxes is to increase state income to improve people's welfare so that the function of tax criminal sanctions is a preventive tool so that perpetrators of tax crimes do not violate tax norms. However, in the implementation of tax collection there are always those who commit violations, such as in the case of land and building tax violations. In the law enforcement process, not everyone understands tax criminal sanctions and their legality. For this reason, this paper aims to describe the enforcement of tax criminal law sanctions and their legality. This paper uses a normative juridical method, namely through literature study with data sources in the form of statutory regulations, court decisions, as well as articles or other reading materials related to taxation with a qualitative descriptive approach and concludes the legality of enforcing tax criminal sanctions in accordance with the Law on General Provisions and Procedures. Taxation Number 28 of 2007. The two witnesses provided to Taxpayers to comply with tax obligations because the law enforcement process for violations of Land and Building Tax is in accordance with the legal provisions regulated in the Law.
Keywords: Law Enforcement, Legal Sanctions, Legality of law, Tax LawPajak adalah iuran rakyat kepada kas negara berdasarkan undang-undang, jadi dapat dipaksakan dengan tiada mendapat balas jasa secara langsung. Tujuan utama pajak adalah pada pendapatan negara untuk meningkatkan kesejahteraan masyarakat sehingga fungsi sanksi pidana perpajakan merupakan alat pencegah agar pelaku tindak pidana perpajakan tidak melanggar norma perpajakan. Namun demikian dalam pelaksanaan penarikan pajak ini selalu ada yang melakukan pelanggaran, seperti pada kasus pelanggaran pajak bumi dan bangungan. Pada proses penegakkan hukumnya tidak semua memahami sanksi pidana perpajakan serta legalitasnya. Untuk itu karya tulis ini bertujuan menguraikan penegakkan sanksi hukum pidana perpajakan serta legalitasnya. Tulisan ini menggunakan metode yuridis normatif yaitu melalui studi kepustakaan dengan sumber data berupa peraturan perundang-undangan, putusan pengadilan, serta artikel atau bahan bacaan lainnya terkait perpajakan dengan pendekatan deskriptif kualitatif dan menyimpulkan legalitas penegakkan sanksi pidana perpajakan sesuai Undang-Undang Ketentuan Umum dan Tata Cara Perpajakan Nomor 28 Tahun 2007. Kedua saksi yang diberikan kepada Wajib Pajak untuk mematuhi kewajiban perpajakan karena proses penegakkan hukum atas pelanggaran terhadap Pajak Bumi dan Bangunan sudah sesuai dengan ketentuan hukum yang diatur dalam Undang-Undang..
Kata kunci: Penegakkan Hukum, Sanksi Hukum, Legalitas Hukum, Hukum Perpajaka
Veb pristupačnost i elektronskih formati za pristup informacijama za osobe sa invaliditetom
Get PDFAuthor described the context of the development of technological and social relationships and how they mutually made changes on ways how people interact with information and access to knowledge.
The development of societies changed significantly the role of libraries and posed new technological and other challenges due to the development of information technologies.
Since the development of information technologies caused expansion of production capacities in societies there was additional need to standardize production of formats of access, distribution, archiving of information. Due to democratic character of many developed societies openness of information and human rights emphasized an importance of legal aspects and rights of persons with disabilities. Author mentioned articles of the UN Convention of Rights of Persons with Disabilities which required that parties which ratified convention should implement accessibility standards for persons with disabilities. Author presented standards and technical specifications that define accessibility of web interface, computer software and file formats. It is especially emphasized that those standards are important in libraries. Modern libraries should adopt and use file formats which are accessible for persons with disabilities in order to avoid risk of increased discrimination against persons with disabilities if inaccessible technologies will be used. Author believes that this would help persons with disability to use library resources and services equally as other users do.
Author, publisher and bookseller : a tripartite synergy in Nigerian book industry
Get PDFThis work is about the roles of Author, Publisher and Bookseller in Book development in
Nigeria. The paper started by delving into the history of Book Publishing in Nigeria after
which it proceeded by defining who an author, a publisher, and a bookseller is and
expatiated on the indispensable roles of these key actors in Nigerian Book Industry and in
the emerging Information Society. Furthermore, the various constraints to book
development were identified while the paper advised on how the Book Industry can be
further promoted in Nigeria. However, the paper concluded and made recommendations
on how the Book sector can help in enhancing scholarship in the country
- …
