PENGARUH OPINI AUDIT, SOLVABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Kasus pada Perusahaan Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia)

Penelitian ini dilakukan untuk meneliti pengaruh opini audit, solvabilitas dan kepemilikan institusional baik secara parsial maupun secara simultan terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia selama periode tahun 2014-2016. Metode penelitian pada penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan pusrposive sample dan menghasilkan 38 perusahaan. Analisis yang digunakan dalam penelitian menggunakan regresi logistik karena variabel dependen pada penelitian ini menggunakan dummy. Hasil dari penelitian ini menunjukkan bahwa opini audit dan solvabilitas secara parsial tidak mempengaruhi ketepatan waktu. Sedangkan, kepemilikan intitusional secara parsial berpengaruh tehadap ketepatan waktu. Secara Simultan, variabel opini audit, solvabilitas dan kepemilikan institusional berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan. Â Kata Kunci :Â Ketepatan waktu (timeliness), opini audit (audit opinion), solvabilitas (slovability), kepemilikan institusional (institutional ownership).

MANFAAT ALAT PEMBAYARAN MENGGUNAKAN KARTU (APMK) PADA MASYARAKAT KOTA TEGAL

This research aims to find out the benefits of using the Card Payment Inatrument in Tegal. This research was conducted in the Tegal by taking 100 respondents to visitors shopping center in Tegal. The respondent despite into two groups, 50 male respondents and 50 female respondents this research use qualitative method. Respondents were randomly selected and the data were collected based on in depth interview results. The results of this research show that the Card Payment Method has a huge benefit for its users. Some societies state. able to bring cost-effective behavior because it can control spending. Of money. However, there are also people who give the perception that APMK is a secure payment instrument because mostly card has a Personal Indentification Number in it. Some of respondents sid that Card Payment Method are able to avoid the crime of counterfeit money  Keywords: Card Payment Instrument, Financial Behavior, Perception, Benefit

PENGARUH LABA PER SAHAM, PENDAPATAN, DAN TOTAL ARUS KAS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Go Publik di Bursa Efek Indonesia Sektor Industri Barang Konsumsi dan Aneka Industri periode 2015-2016)

Money managers clearly have a fiduciary duty to investigate before they invest client funds. The purpose of this per stock is, Income and Total cash flow the value of change both simultaneously and partial. This study employes a method of casual testing or case. Financial base was taken from a financial report of entities affiliated with the industrial facilities of the industrial food and a wide variety of industry in 2015-2016. The analysis data used a double regression analysis the result of a partial research directed that the income and total cash flow have an effect on the vale of the company. But the profit per share has no influence on the value of the company. The result of the research simultaneously indicate that a simultaneously return of the profit per share, the total cash flow and income has an effect the value of the company Keywords: Earnings per Sahre, Revenue, Total cash flow, the value of the company

PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, OPINION SHOPPING, KUALITAS AUDIT, DAN AUDIT CLIENT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN AUDITING

The Impact of Good Governance, Opinion Shopping, Quality Audit and Audit Client Tenure Application towards Going Concern Opinion Audit Acceptance (Empirical Studies on Infrastructure Services Company, Utility, and Transportation which Registered at Indonesian Stock Exchange (ISE) during 2013 – 2017 Period). Essay. Tegal: Economic & Business Faculty, Pancasakti University Tegal. 2018. The aim of this research is to finding out the impact of institutional ownership, independent commissioner, committee audit, opinion shopping, quality audit, audit client tenure towards going concern’s opinion audit on infrastructure services company, utility, and transportation which registered at ISE during 2013 – 2017 period. The population in this research are infrastructure services company, utility, and transportation which registered at ISE during 2013 – 2017 period and the sample determination by using purposive sampling method, so within the result obtained 15 company’s samples. The data analysis method used is logistic regression analysis. Based on logistic regression analytic, the research result concluded that institutional ownership (0,109), audit committee (0,429), opinion shopping (0,607), and quality audit (0,998) are not affecting the going concern opinion audit. Meanwhile, the independent commissioner (0,006), and audit client tenure (0,004) are affecting the going concern opinion audit. Keywords: going concern, opinion audit, institutional ownership, independent commissioner, committee audit, opinion shopping, quality audit, audit client tenure

PENGARUH SKEPTISME PROFESIONAL DAN INDEPENDENSI AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (FRAUD) DI BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) DI DAERAH ISTIMEWA YOGYAKARTA

The research is a comparative kausal research that aims to find out: (1) A professional skepticism of the ability of auditor in detectin deception, (2) The independent influence of auditor for the auditors’ ability to detect fraud and (3) The influence of professional skeptics and the independent of auditors are simultan as to the ability in detecting deficiencies. The populasi and research are the auditors who work for the Badan Pengawasan Keuangan dan Pembangunan (BPKP) Daerah Istimewa Yogyakarta. In this research using a sample of s much as 35 auditors from 70 auditors, where this policy is the policy of the Badan Pengawasan Keuangan dan Pembangunan (BPKP) Daerah Istimewa Yogyakarta. The research uses the questionnaires in the account of its data. The test technique used is a validation test technique and reliability test. The classic assumptions test include multisquinty testing tests, tests of normality, and the heterochromatic test. The hypothesis used in this research is the doble regression analysis. The result of this investigation indicates that: (1) professional skepticism has a effect on the ability of auditors in detecting deception, (2) the independent auditors has no effect on the ability of an auditor in detecting cheating, and (3) professional skeptics and independent auditors have a simultaneous effect on the ability of auditors in detecting deficiencies.

PENGARUH KOMPENSASI DAN BUDAYA ORGANISASI TERHADAP KINERJA DENGAN MEDIASI KEPUASAN KERJA PERAWAT DI RUANG RAWAT INAP RSUD KARDINAH KOTA TEGAL

The purpose of this study is to examine and analyze the effect of compensation and organizational culture on performance by mediating job satisfaction of nurses. In this study, the population was all nurses in the Civil Hospital inpatient Kardinah. The sampling method using purposive sampling. Retrieval of data using questionnaires. Tests conducted by the research instrument validity and reliability, statistical test equipment being used is multiple regression analysis, R2 test and t-test, to test the significance of regression coefficients generated. The results showed that compensation is positive and significant effect on affective commitment, job satisfaction and commitment continuants, but had no effect on performance. Organizational culture of innovation and risk-taking has positive influence on affective commitment and performance. Results-oriented organizational culture has a positive effect on job satisfaction and performance. People-oriented organizational culture has a positive effect on job satisfaction. Affective commitment and commitment continuants positive effect on job satisfaction but had no effect on performance. Job satisfaction has a positive effect on performance. Affective commitment, job satisfaction and commitment continuants is purely capable of mediating variables to explain the effect of indirect compensation to performance. Affective commitment and job satisfaction are not able to explain the indirect effect of organizational culture of innovation and risk-taking on the performance of nurses in hospitals Kardinah Tegal City.Keywords: compensation, organizational culture, , job satisfaction and performance of nurses

PENGARUH CITRA RUMAH SAKIT DAN KUALITAS PELAYANAN TERHADAP LOYALITAS PASIEN MELALUI KEPUASAN PASIEN (STUDI PADA RUMAH SAKIT UMUM KARDINAH TEGAL)

M. Andi Ardiyanto. Influence of Image and Quality of Service To Consumer Loyalty Through Consumer Satisfaction (Study At Hospital KardinahTegal). Thesis.Tegal: Master of Management Pancasakti University of Tegal. 2017 The purpose of this research is to test empirically the influence of image and service quality to consumer loyalty through consumer satisfaction (Study AtHospital KardinahTegal). The research variables in this research are image, service quality, satisfaction and loyalty. The hypothesis of this study is the image and quality of service influence on consumer loyalty through consumer satisfaction. Data collection method used in this research is questionnaire. While the data analysis method used is SEM analysis using AMOS application The result of this research are (1) image have positive effect to satisfaction (2) service quality have positive effect to satisfaction (3) image have positive effect to loyalty (4) service quality have positive influence to loyalty (5) satisfaction positive effect to loyalty (6) Can mediate the influence of the image on loyalty but satisfaction can not mediate the influence of service quality on loyalty.Keywords: Image, Service Quality, Satisfaction, Loyalty

PENGARUH MOTIVASI, GAYA KEPEMIMPINAN TRANSFOMASIONAL DAN BUDAYA ORGANISASI MELALUI PEMENUHAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN CV. SINAR JAYA TEGAL

The purpose of this research is (1) to know how much influence of motivation to job satisfaction, (2) to know how big influence of transformational leadership style to job satisfaction (3) to know how big influence of organizational culture to job satisfaction, (4) (5) to find out how big influence of leadership style of trasnformasional to employee performance, (6) to know how big influence of organizational culture to employee performance, (7) to know how big influence collectively between variable On employee performance with through job satisfaction variable. Respondents in this study as many as 115 people, the respondents are employees CV. Sinar Jaya Tegal. This research uses Structural Equation Modeling (SEM) which is run through AMOS program as its analysis tool. The result of data analysis proved that motivation influence to job satisfaction by 32% while for the transformational leadership style to job satisfaction get 6% and for organizational culture have no effect to job satisfaction is proved with minus value equal to (-14%). And for the relationship of motivation to employee performance have significant influence with 34%, transformational leadership style to employee performance have significant influence with value 17%, and for organizational culture to employee performance have significant influence with 4% and to influence collectively between motivation, Transformational leadership style and organizational culture to employee performance where through job satisfaction fulfillment got influence 39%, and the rest influenced by other factors which not in carefully in this research. Â Keywords:Â Motivation, Transformational Leadership, Organizational Culture, Job Satisfaction, Employee Performance

REAKSI INVESTOR DALAM PASAR MODAL TERHADAP UNDANG-UNDANG TAX AMNESTY (EVENT STUDY PADA PERUSAHAAN YANG TERDAFTAR DALAM IDX 30 DI BURSA EFEK INDONESIA)

This research is aimed to know the differences of abnormal return, stock trade volume, and stock trade frequency in before and after the existance of Tax Amnesty Laws. Kind of this research was quantitative research by using secondary data that was gained from company's annual report. Population used in this research was enrolled companies in IDX 30 in Indonesia Stock Exchange that the total was 30 companies. In sample taking technique, the reseacher used purposive sampling with enrolled companies' criterias in IDX 30 periodes March 2017 - April 2017. Tecnique of analyzing data that was used is Wilcoxon Signed Rank Test. The result of this research shows that there are no differences of abnormal return in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,398. In hypothesis 2, there are the differences of stock trade volume in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Then in hypothesis 2, there are the differences of stock trade frequency in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Â Keywords: abnormal return, stock trade volume, stock trade frequency, and Tax Amnesty.

MASYARAKAT EKONOMI ASEAN (MEA) SETELAH TIGA TAHUN PENGIMPLEMENTASIAN DI INDONESIA

The ASEAN Economic Community (AEC) is a community of ASEAN countries having a vision and mission to further enhance the welfare of ASEAN countries. The AEC makes the boundaries that were more complicated and difficult to run easier and there are almost no restrictions at all in terms of the economy. There are several advantages and disadvantages with the enactment of the AEC in Indonesia. The AEC is expected to further improve the economy in Indonesia. The level of export imports, poverty rates and the number of unemployed and the level of income per capita and gross domestic product are indicators in measuring the economic development in a country. To find out the success of the AEC which has been running for 3 years, this study will compare these indicators before and after the enactment of the AEC in Indonesia. Keywords: ASEAN Economic Community (AEC), import exports, poverty rates, unemployment, per capita income and gross domestic product.