PENGARUH MANAJEMEN LABA DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

ABSTRACTThe aim offthis research is to findeempirical evidence about (1) the influence of profitability to CSR disclosure, (2) the influence of leverage to CSR disclosure, (3) the influence of earning management to CSR disclosure, and (4) the influence offmedia exposure to CSR disclosure. The populations of this research are companies manufacturing sector consumption goods industry which is listed on the Indonesian Stock Exchange (IDX) in the period of year 2014-2016. The research samples are 20 companies with 60 observations. In this study, the variables used are profitability measured by Return On Asset (ROA), leverage measured using Total Debt To Total Assets (TDA), earning management measured using Discretionary Accrual (DA), and media exposure measured by dummy variable. The analysis method usediis multiple linear regression analysis with the instrument SPSS (Statistical Product and Service Solution). The result oftthis research indicates that profitability does not have significant positive effect on CSR, leverage does not have significant positive effect on CSR, earning management does not have significant positive effect on CSR, and media exposure has a significant positive effect on CSR. It has been found from the determination coefficient (R2) that the R square value is 0,478 or 47,8%, which means the ability of profitability, leverage, earning management and media exposure in explaining CSR disclosure variable as the dependent variable is still weak because it has R < 0,5.

PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS DAN KEBIJAKAN KEUANGAN TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019)

ABSTRACTThis study aims to determine how the influence of ownership structure, profitability, dividend policy, debt policy and investment policy on company value in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. In this research, the method of explanation is used. The variables in this study are managerial ownership structure (X1), profitability (X2), dividend policy (X3), debt policy (X4), investment policy (X5) and firm value (Y). The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique used was purposive sampling. The results of this study indicate that partially managerial ownership has no effect on firm value. Profitability variable partially affects firm value. Dividend policy variable partially has no effect on firm value. The debt policy variable partially affects firm value. The investment policy variable partially affects firm value.

PENGARUH MEDIASI PROFITABILITAS TERHADAP HUBUNGAN LEVERAGE DAN PENGHINDARAN PAJAK: STUDI DI PERUSAHAAN REAL ESTATE & PROPERTI YANG TERDAFTAR DI BEI

ABSTRACTProfitability and Leverage are tax avoidance factors that aim to increase profits, the researcher wants to examine and analyze the effect of profitability, leverage on tax avoidance with profitability and leverage as independent variables and tax avoidance dependent variables using secondary data and samples in the form of financial statements of 28 companies. Real Estate and Property listed on the IDX 20172018. Samples were taken using probability sampling techniques and analyzed using purpose sampling techniques. In this study using SPSS and it was found that profitability and leverage affect tax avoidance.

ANALISIS PENERAPAN TARIF PERBANDINGAN PAJAK PENGHASILAN BERDASARKAN PERATURAN PEMERINTAH 46 TAHUN 2013 DAN UNDANG-UNDANG NO 36 TAHUN 2008 UD. BAROKAH TAHUN 2014 – 2017 DI GRESIK

ABSTRACTYohana Reienha, 15013061, Analysis of Application of Comparison of Income Tax Rates Based on Government Regulation 46 of 2013 And Law No 36of 2008 in UD. Barokah of 2014-2017. This research is based on the Government's program in collaboration with DJP that involve UMKM in Indonesia. This study aims to help each another UMKM in completing its tax administration obligations, especially at UD. Barokah Gresik. To find out the Income Tax calculation using PP 46 of 2013 and Law 36 of 2008 and calculate the more profitable company UD. This Barokah. This type of research is descriptive comparative. Data collection techniques carried out in this study were interviews, documentation and observation. The object in this study is accounting in UD. Barokah. The data analysis technique used is analyzing gross circulation and income statements for 2014-2017, calculating and analyzing the reporting of the payable income tax. The results of this study indicate that the results of the comparison of large PPh payable UD. Barokah Gresik in 2014-2017 if using PP 46 of 2013, the result is a tax payable is smaller than using the rules of Law 36 of 2008. Due to PPh rates owed PP 46 of 2013 is directly charged to the monthly turnover of taxpayers, then every month they pay the tax payable not too big.

PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI (STUDI KASUS PADA PENGRAJIN SANDAL DESA BERBEK)

ABSTRACTThis study aims to determine how to apply the calculation of activity based costing in determining the cost of goods manufactured and how to compare the cost of goods manufactured using traditional methods and activity based costing methods. This study used descriptive qualitative method. The data used are qualitative data in the form of company identity and quantitative data related to the company's production costs. Data collection was carried out by observation and interviews.The results showed the calculation of the cost of goods manufactured at UD. Karimunjawa Perkasa with the traditional method compared to the activity based costng method gives lower results for the mountain slop sandals and mountain slop sandals, while for the flat sandals gives a greater result. This is due to the calculation of the cost of goods manufactured by the traditional method using one cost driver while the activity based costing method uses more than one cost driver. Charging using activity based costing makes the calculation of the cost of goods manufactured more accurate, thus helping management in making decisions and determining the selling price

PERANAN AUDIT MANAJEMEN DALAM MENILAI EFEKTIVITAS DAN EFISIENSI PELAYANAN TERHADAP PASIEN DI DEPARTEMEN BEDAH RUMKITAL DR. RAMELAN SURABAYA

ABSTRACT,This study aims to determine,the role of, management audits in assessing the effectiveness and, efficiency of service to patients in the surgical, departement Rumkital Dr. Ramelan Surabaya. This research is a case study with qualitative, descriptive method, throught interview, observation and questionnaire. The effectiveness and, efficiency, of,services to patients is analyzed and,evaluated by comparing the, criteria, causes, effects and providing recommendations. Based on the result of, the research, it can be conclude that the activity or service activity, in Departement of Surgery has been run efficiently but not yet effective because the, waiting time of elective surgery of spine surgery patient not yet in accordane with predefined, time standard.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, OPINI AUDIT TAHUN SEBELUMNYA, DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TAMBANG DAN AGRICULTURE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018

ABSTRACTThis study aims to determine how the influence of company size, profitability, previous year's audit opinion, and liquidity on going concern audit opinions in mining and agriculture sector companies that have been listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period.The population of this research is mining and agriculture sector companies that have been listed on the Indonesia Stock Exchange (IDX). The sample selection technique used was purposive sampling and obtained 7 (seven) companies. The data collection technique used in this study is secondary data, namely tracing the financial statements of mining and agriculture sector companies for 2014-2018 through the IDX website (www.idx.co.id).The results showed that partially company size had no effect on going concern audit opinion with a significance level of 0.457> 0.05. Profitability variable partially affects going-concern audit opinion with a significance level of 0.031> 0.05. The audit opinion variable in the previous year partially influences going-concern audit opinion with a significance level of 0.010> 0.05. The liquidity variable partially has no effect on going concern audit opinion with a significance level of 0.722> 0.05. The effect of company size, profitability, previous year's audit opinion, and liquidity simultaneously affects going-concern audit opinion with a significance level of 0.000 <0.05.

ANALISIS TINGKAT KEMANDIRIAN DAN EFEKTIVITAS PENDAPATAN ASLI DAERAH PADA PEMERINTAH KOTA/KABUPATEN DI PROVINSI JAWA TIMUR TAHUN 2012 – 2016

ABSTRACTThis study aims to determine the level of independence and effectiveness of local revenue in the City / Regency Government in East Java Province from 2012 to 2016. The sample of this study was 38 City / Regency Governments. This research data comes from the 2012-2016 budget realization report obtained from the Central Bureau of Statistics website. The analytical method used is the ratio of independence and effectiveness ratio of local revenue. The results show that: From the analysis of the Independence Ratio it can be said that it is very low, it is known that 33 Cities / Regencies are in a ratio between 0% -25% this happens because the Regional Government still depends on the Central Government. It is known that only the city of Surabaya is truly independent in implementing regional autonomy with a ratio of 180.84%. 4 Other cities / regencies are known to be low and moderate with a ratio between 25% -75%. Judging from the PAD Effectiveness Ratio, there are still many that are said to be quite effective, which means that the City / Regency have not been able to achieve the PAD target set, it is known that there are 19 Cities / Regencies. However, almost half of them have a very effective ratio, it is known that there are 16 cities / regencies showing that the government is able to achieve more than the target set. 3 Other cities / regencies are known to be ineffective and have not maximized the potential of the region.

PENGARUH PROFITABILITAS, GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015

ABSTRACTThis study aimed to test the "Influence of profitability, good corporate governance and company size on the value of the company". Objects used in this study is the food and baverage company listed on the Indonesia Stock Exchange (BEI) in the period 2013 to 2015. The population used in this study is seluh Food and Beverage companies listed in Indonesia Stock Exchange as many as 14 companies. The sampling technique is done is purposive sampling method with the following criteria: (1) Food and Beverage Companies that go public or be listed in the Indonesia Stock Exchange (BEI) during the period from 2013 to 2015, (2) Food and Beverage Company that publishes reports annual (annual Report) during the period from 2013 to 2015, (3) There is a report on the managerial ownership, institutional ownership, the number of board members komimsaris, the number of independent board members, the number of board members, and the number of audit committee members. The number of samples that meet the criteria as much as 5 companies with a span of 3 years of research. Data were analyzed using multiple linear regression analysis. The data is first performed classic assumption test before hypothesis test. Testing the hypothesis in this study using a test using the coefficient of determination, test pasrial / t test and simultaneous / f test. The results showed that the coefficient of determination obtained adjust the value of R Square of 37.9%. Partial assay results indicate the variable (1) Profitability no significant effect on the value of the company (2) Good corporate governance significant effect on the value of the company. (3) The size of the company a significant effect on the value of the company. (4) Profitability, good corporate governance and firm size simultaneously significant effect on firm value The conclusion in this study good corporate governance and company size is a variable that affects the value of the company. Good governance and the size of the company's high will bring a positive signal to investors that the company's value will increase. Keywords: Profitability, Good Corporate Governance, Company Size, and Company Value.

ANALISIS LAPORAN KEUANGAN PT.BPR JATIM UNTUK MENGETAHUI KINERJA DAN KESEHATAN BANK PERIODE (2013-2015)

ABSTRACTResearch aims to acknowledge financial performance of property company listing in the BEI during period 2011-2014 if it is analyzed using financial ratio analysis with Du Pont System Analysis approach Cross Sectional. Financial ratio analysis with Du Pont System Analysis approach is an analysis to show the relationship between NPM, asset circulation, debt and ROI to determine company ROE. Type of research is kuantitatif descriptive. Data source includes primary and secondary data. Data collection technique is documentation. Based on the result of research, financial performance PT. Lippo Cikarang Tbk is quite good progress barn has show the metode of Time Series Analysis that ROI over four years in a stable condition that equel to 12,56%, 14,46%, 15,10%, 19,78% and averange ROI 2011-2014 is equel to 15,48%. And ROE 31,28%, 33,41%, 32,00%, 31,85% dan averange ROE 2011-2014 is equel to 32,14%. Thought the Cross Sectional method, the company is located above on top the average standart property company.Financial performance PT. Megapolitan Development, Tbk with ROI equel to 0,22%, 0,46%, 3,62%, 3,76% and averange ROI 2,02%. And ROE 0,38%, 0,78%, 6,09%, 7,37% dan averange ROE 2011-2014 is equel to 3,66%. Thought the the Cross Sectional, the company is located below the property industry everange. Keyword: Du Pont System, Financial Ratio, Financial performance