Pengaruh Diversitas Dewan Komisaris dan Dewan Direksi Terhadap Kinerja Perusahaan (Studi Empiris: Perusahaan Manufaktur Di BEI Periode 2014-2018)

This study aims to determine the effect of board of commissioners and board of directors diversity on company performance in manufacturing companies listed on the Indonesia Stock Excharge for the 2014-2018 period. By using purposive sampling method, obtained 45 samples of manufacturing companies listed on the Indonesia Stock Exchange. Based on the results of hypothesis testing, it was found that the age diversity of the board of commissioners had no significant effect on company performance; the diversity of board of commissioners educational background had no significant effect on company performance, the diversity of board of commissioners tenure had a significant effect on company performance. While the diversity of board of directors age had a significant effect on company performance, diversity the of educational backgrounds of the board of directors does not have a significant effect on company performance, and the diversity of tenure of the board of directors does not have a significant effect on company performance. Keywords : Company Performance, Age, Education, Tenure, Board Of Commissioners Board Of Directors.

Analisis Tingkat Kesehatan Bank Dinilai Menggunakan Rasio CAMEL dan Rasio RGEC pada PT. BRI Srikaton)

The aim of this study is to see the health level of BRI (Bank Rakyat Indonesia) of 2018 and 2019 by CAMEL and RGEC ratio. This study is quantitative study. Collection data technique of this study are interview and documentation while analyzing data technique is through descriptive method where CAMEL is consisted of capital, asset quality, management quality, feasibility and liquidity factor while RGEC is consisted of risk profile, good corporate governance, and earning factor. Based on the result of this study, CAMEL of 2018 and 2019 are 99,41 and 99,23 categorized as “health”. RGEC of 2018 and 2019 are 96,67 percent categorized as “health”. Keywords: Health level, CAMEL, RGEC

Pengaruh Kompetisi, Corporate Governance, terhadap Risk Disclosure (Studi Kasus pada Bank BUMN)

This research is a quantitative research in which the problem solving model and analysis is carried out by examining the influence between the independent variables. Thus the purpose of this study is to see how the influence of business competition in the banking world along with Good Corporate Governance on Risk Disclosure at state-owned banks. This research was conducted on 4 research objects of state-owned banks in Indonesia which were analyzed using data processing tools, namely SPSS ver.23. The research was conducted from 2012 to 2019. The results of the above research can be concluded that the independent variable (H1) has a significant effect on risk disclosure. Meanwhile, other independent variables, namely the size of the board of commissioners (H2) and the composition of the independent board of commissioners (H3), have no significant effect on risk disclosure Keywords : Competition, Corporate Governance, Risk Disclosure

Determinan Kepatuhan Wajib Pajak UMKM Di Kabupaten Kudus

The purpose of this study was to determine the effect of tax officer service quality, tax sanctions, tax compliance costs, tax socialization, and financial conditions on taxpayer compliance at MSMEs in Kudus Regency. The population used in this study were the owners of MSME in Kudus Regency, amounting to 14,941 MSMEs. The sampling method used purposive sampling to obtain 185 respondents. The statistical method used is the Structural Equation Model with processing assistance using Amos 24. The result of the study show that tax officer service quality, tax sanctions, and tax sosialization have a positive effect on taxpayer compliance, while tax compliance costs and financial conditions does not affect on taxpayer compliance. Keywords: Tax officer service quality, tax sanctions, tax compliance costs, tax sosialization, financial conditions, and taxpayer compliance

Pengaruh Asimetri Informasi, Karakter Personal, Reputasi, Trust in Superior dan Mutual Monitoring terhadap Budgetary Slack

This study aims to determine the effect of information asymmetry, personal character, reputation, trust in superiority and mutual monitoring of budgetary slack. The sample used was individuals working in the SKPD consisting of 1 City and 4 Regencies in the Special Region of Yogyakarta (DIY). This research uses purposive sampling. A total of 200 questionnaires were distributed and only 105 questionnaires could be processed. The process of data analysis in this study uses multiple regression analysis with the application of SPSS. The results showed that the information asymmetry variable had a positive and significant effect on budgetary slack, personal character, reputation and trust in superior had a negative and significant effect on budgetary slack. Keywords: Asymmetry Information, Personal Character, Reputation, Trust In Superior, Mutual Monitoring, Budgetary Slack

Pengaruh Kepemilikan Manajerial, Dewan Komisaris Dan Komite Audit Terhadap Kinerja Prusahaan Sektor Pertambangan Di Bursa Efek Indonesia

This study aims to determine the impact of managerial ownerships, board of commissioners and audit committee on the achievement of mining sector companies in the Indonesia Stock Exchange. The sample used is the mining sub-sector company. Data used from 2015 to 2019. The hypothesis testing process is carried out with multiple regression partial testing. The results of testing the first hypothesis found that managerial ownership had no significant effect on company performance, while the board of commissioners and audit committee had a significant effect on the performance of the coal mining sub-sector companies on the Indonesia Stock Exchange. Keywords: Return on Assets, Good Corporate Governance & Mining Sub Sector

Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

This study aims to prove the effect of knowledge, awareness and tax sanctions on vehicle taxpayer compliance in Kabupaten Kerinci and Sungai Penuh City. Respondents who participated in this study were 100 respondents and the samples were taken using accidental sampling method. The data was collected using a questionnaire and the data was tested using descriptive statistical analysis, validity and reliability tests, classical assumption tests and multiple linear regression analysis. The test results show that knowledge and awareness of taxpayers have a positive effect on tax compliance, while tax sanctions have no effect on vehicle taxpayer compliance.

Faktor Determinan Pemicu Korupsi di Sektor Pemerintahan (Studi pada Pegawai Negeri Sipil di Jakarta)

Mutual funds performance is one of the most important method to measure the capability of Mutual funds, this method will answer your question whether the mutual funds can be used as a good priority in investment or not. Beside that, the manager’s ability in selecting share also play the big role, since the choice that made by the manager will determine how much “return” will be received by the investors. After that, the high risk in investment, which later will show up, should be considered before taking the final decision in selecting share.This study aimed to verify the effect of share selection and the level of risk on the performance of mutual fund sharesThe data used in this study is the share of mutual funds in 2009-2011 and the samples are 18 mutual funds selected by using purposive sampling method. The data are obtained from the NAB of each fund which can be obtained at Bapepam-LK. Based on the results of hypothesis for regression models, we found out that selecting share give a great influence on Mutual funds performance and the level of risk has no significant effect on the in Mutual funds performance.

Prilaku Pendanaan dan Resiko Kebijakan pada Perusahaan Kelautan di Bursa Efek Indonesia

This study aims to determine the risk of policies, company-specific characteristics that have an impact on the behavior of marine company financing in Indonesia. Samples were obtained using purposive sampling and obtained 16 samples of Marine companies that were Listed on the Indonesia Stock Exchange in the 2015-2018 Period. The data in this study were processed using the Stata 14.0 application. And the estimation method in this research is to use the random effect method. The results of this study for the independent variable risk policy consisting of EPU (economic policy uncertainty) and GPR (political risk) do not affect all types of funding, both debt, capital and actual financing. While the independent variable IOS has no significant effect on the three types of financing used, and cash flow variable has a significant effect on debt financing and actual financing while capital financing does not. Sales growth has a significant effect on the type of debt financing at alpha 5%, while actual financing has a significant effect on alpha 10% and has no effect on capital financing.

Faktor-faktor yang Memoderasi Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran

This study aims to examine the effect of Budget Participation on Budgetary Slack with Information Asymmetry, Organizational Commitment, Group Cohesiveness and Environmental Uncertainty as a moderating variables. The population in this study was 22 OPD Kuantan Singing Regency. In this study, the sample used is the 66 respondents were selected using purposive sampling method. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study are simple regression analysis and Moderated Regression Analysis (MRA). Data collected from 60 respondents subsequently data were analyzed with the help of SPSS software version 17.0 using descriptive statistical analysis and simple linear regression analysis to produce classical assumption tests, data analysis models, coefficient of determination and prove hypotheses. The results of partial and simultaneous research found that the budgetary participation variable in budgetary slack with information asymmetry, organizational commitment, group cohesiveness and environmental uncertainty as a moderating variable.