MANAJEMEN LABA YANG DIPENGARUHI OLEH MANAGERIAL OVERCONFIDENCE DAN KEPEMILIKAN KELUARGA

ABSTRAK Penelitian ini bertujuan untuk mengetahui tindakan manajemen laba yang dipengaruhi oleh managerial overconfidence dan kepemilikan keluarga. Penelitian ini menggunakan sebuah indeks untuk dapat mengukur variabel managerial overconfidence yang dikonstruksikan pada komponen aktivitas investasi, aktivitas pendanaan, dan kebijakan dividen dengan median industri sebagai pembanding. Data yang digunakan adalah sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2012-2017. Perusahaan manufaktur dipilih sebagai sampel penelitian dikarenakan perusahaan manufaktur memiliki tingkat volatility laba yang berubah-ubah. Metode penelitian yang digunakan dalam penelitian ini untuk menganalisis data dan menguji hipotesis adalah statistik deskriptif dan uji regresi linier berganda. Hasil pengujian statistik pada penelitian ini menunjukkan bahwa variabel managerial overconfidence berpengaruh positif terhadap manajemen laba. Selain itu, pengujian interaksi antara kepemilikan keluarga dengan managerial overconfidence tidak memperlemah terjadinya manajemen laba. Kata Kunci: Managerial Overconfidence, Manajemen Laba, Kepemilikan Keluarga ABSTRACT This study aims to determine that earnings management is influenced by managerial overconfidence and family ownership. This study uses an indeks to measure the managerial overconfidence variable which is constructed in the components of investment activity, financial activity, and dividend policy with the industry median as a comparison. The data used is a sample of manufacturing companies listed on the Indonesian Stock Exchange during 2012-2017. Manufacturing companies are selected as research samples because manufacturing companies have varying levels of earnings volatility. This study's research method to analyze data and test hypotheses is descriptive statistics and multiple linear regression. The results of statistical tests in this study indicate that the managerial overconfidence variable has a positive effect on earnings management. In addition, testing the interaction between family ownership with managerial overconfidence does not equate to improved earnings management. Keywords: Managerial Overconfidence, Earnings Management, Family Ownership

INSENTIF PAJAK, BANTUAN STIMULUS PEMERINTAH PADA KINERJA USAHA MIKRO KECIL MENENGAH DI KABUPATEN BOYOLALI

The world was in an uproar with the outbreak of a new virus in early 2020, namely the corona virus (SARS-CoV). It is called Corona virus during the 2019 period (COVID-19). Covid-19 is a contagious disease and this transmission causes public concern, thus affecting their social and economic life. Government policies appeal to the public to social distancing and isolate themselves at home. The small, micro and medium enterprises (UKM) sector has an important role in maintaining local and government economic activities. The objective of this research is to determine the effect of tax incentives and government stimulus assistance on the performance of UMKM in Boyolali Regency. The population in the research is all people in Boyolali who have micro, small and medium enterprises (UMKM) with the random sampling method and the number of samples is 93. The research used primary data. The method to determine the effect between the independent variable and the dependent variable is the research instrument test, classical assumption test, and multiple regression analysis tests using SPSS 23 version. Based on the research, the results show that tax incentives and government stimulus assistance affect the performance of UMKM in the Boyolali regency.

PENGARUH COMPANY SIZE, PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY DAN LIKUIDITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2015-2019

This study animed to determinant the effect of company size, profitability, leverage, capital intensity and current ratio on tax avoidance. This Type of research is kuntitatif. Population in this research of manufacturing companies in the consumer goods industry sector of the food and beverage sub-sector which were listed on Indonesia Stock Exchange (IDX)for the 2015-2019 period. The sample are choose from purposive sampling method and get sample of 12 companies based on some criteria. Data source is secondary data obtained from website (www.idx.co.id). This study uses multiple analysis regression to analyze data with SPSS 25 version edition program. Result of this research showed that company size has influence on tax avoidance. This is evidenced by the results of the value of tsig 0.000 ≤ 0.05. While profitability has no influence on tax avoidance. This is evidenced by the results of the value of tsig 0.309 > 0.05. Leverage has no influence on tax avoidance. This is evidenced by the results of the value of tsig 0.439>0.05. Capital intensity has no influence on tax avoidance. This is evidenced by the results of the value of tsig 0.086 > 0.05 . Current ratio has no influence on tax avoidance. This is evidenced by the results of the value of tsig 0.829 > 0.05.

ANALISIS PENGARUH KEBUTUHAN AKTUALISASI DIRI, PENGHARGAAN DAN KEBUTUHAN SOSIAL TERHADAP PENGEMBANGAN KARIR (Survei pada PT. Bukit Angkasa Makmur Bengkulu Tengah)

This study uses data collection methods through interviews, observations and questionnaires. The population in this study were all employees at PT. Bukit Angkasa Makmur Bengkulu Tengah as many as 318 employees and sampling using simple random sampling method. Processing and analyzing data using validity and reliability tests. Then a conclusion was drawn using multiple linear regression statistical tests and analyzed its effects simultaneously (F test) and partially (t test). Based on the test results that the Need for Self-Actualization, Appreciation and Social Needs together (simultaneously) have an effect on Career Development.

PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA PERUSAHAAN MASTER PIECE KARAOKE DI KOTA BENGKULU

The purpose of this study was to determine the effect of tangible, reliability, responsiveness, assurance and empathy of service quality to consumer satisfaction of Master Piece Karaoke in Bengkulu. The sampling technique in this study using purposive sampling techniques and data collection is done by distributing questionnaires to the respondents. The questionaires were distributed to the 100 respondent of Master Piece Karaoke in Bengkulu. The analysis tool used is multiple linear regression using SPSS 16. Hypothesis testing using the T test. Result shows that partially, tangible, reliability, responsiveness, assurance and empathy variables has significant effect on consumer satisfaction of Master Piece Karaoke in Bengkulu. Based on the analysis of known coefficient of determination value of Adjusted R Square is 0.477, this means 47,7% variable consumer satisfaction is influenced by variables service quality.

HUBUNGAN EKUITAS MEREK (BRAND EQUITY) DENGAN LOYALITAS PELANGGAN PADA PT. ENSEVAL PUTERA MEGATRADING TBK CABANG BENGKULU

Sadad Radansyah, Nia Indriasari, The purpose of this study was to determine the correlation between brand equity with customer loyalty at Enseval Putera Megatrading Tbk Company BengkuluBranch. The analytical method used is Spearman’s rank correlation and hypothesis testing. Based on the Spearman correlation analysis of the correlation between brand equity with customer loyalty at Enseval Putera Megatrading Tbk Company Bengkulu Branchobtained the value of rho ( )the correlation between brand equity with customer loyalty at Enseval Putera Megatrading Tbk Company Bengkulu Branchis 0.841 at the interval of the correlation interpretation of 0.800-1,000, with very strong criteria, meaning the correlation between brand equity with customer loyalty at Enseval Putera Megatrading Tbk Company Bengkulu Branchis very strong. To test the hypothesis between brand equity and customer loyalty at Enseval Putera Megatrading Tbk Company Bengkulu Branchis obtained a calculated rho value greater than rho table (0.841> 0.364) so ​​that Ho is rejected and Ha is accepted, meaning that there is a significant correlation between brand equity and customer loyalty at Enseval Putera Megatrading Tbk Company Bengkulu Branch. Key Words: Liquidity,

ANALISIS EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BENGKULU

Yun Fitriano, Zahrah Indah Ferina; This study aims to determine the extent to which the effectiveness and contribution of hotel taxes and restaurant taxes to regional revenue (PAD) Bengkulu city. The data used in this study are secondary data on hotel taxes and restaurant taxes which are sourced from reports on the realization of the Bengkulu city regional income and expenditure budget from 2015 to 2018. The method of analysis in this study uses quantitative descriptive analysis. The results showed that the average value of the effectiveness of hotel taxes and restaurant taxes in Bengkulu City from 2015 to 2018 was quite effective, ranging from 80% to 82%. Meanwhile, the contribution of hotel tax revenue and restaurant tax from 2015 to 2018 has a very large contribution, where on average each year it has a contribution of above 4%. This shows that Bengkulu City's own revenue is influenced by a large proportion of hotel taxes and restaurant taxes. Key Words: Effectiveness, Contribution, Hotel Tax, Restaurant Tax, Original Local Government Revenue

PERBANDINGAN METODE ALTMAN Z-SCORE, BENEISH M-SCORE-DATA MINING DAN SPRINGATE DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING (Studi Empiris Perusahaan Manufaktur Tahun 2014-2018)

Yudi Partama Putra. This study is based on the number of fraud cases that occur both domestically and abroad. Financial reporting fraud that occurs within the company is a major concern throughout the world. This study aims to investigate whether there are significant differences between the Altman Z-score, the beneish m-score - data mining, and springate methods in detecting fraudulent financial reporting. This is quantitative research, and the data used are secondary data. The population of this study is Manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Sample is selected by using purposive sampling method so that there are 26 companies to be the samples. The analysis technique of this study is Regression Analysis on Partial Least Square using SmartPLS. The results of this study indicate that altman z-score and springate have a positive and significant effect on fraudulent financial reporting, while the beneish m-score-data mining has no effect on the fraudulent financial reporting. However, of the three methods, the Altman Z-score method is more influential in detecting the fraudulent financial reporting than the Springate method. Keywords: Altman Z-Score, Beneish M-Score - Data Mining, Springate, Fraudulent Financial Reporting

PENGARUH PERENCANAAN BIAYA TRANSPORTASI DALAM PENYUSUNAN ANGGARAN DAN PENGENDALIAN TERHADAP PENETAPAN EFISIENSI TARIF MINIMUM ANTARA GUDANG PENGIRIM DAN GUDANG PENERIMA PADA KEGIATAN ANGKUTAN REGIONAL BERAS DI DOLOG-JABAR

ABSTRAK Dennis Rydarto Tambunan: Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan biaya transportasi dalam penyusunan anggaran dan pengendalian terhadap penetapan efisiensi tarif minimum antara gudang pengirim dan gudang penerima pada kegiatan angkutan regional beras di Dolog-Jabar. Perencanaan dalam penelitian ini meliputi perencanaan pengadaan persediaan beras, distribusi dan penyimpanan, catatan administrasi dan perhitungan. Selain itu, tujuan berikut adalah untuk mengetahui pengaruh perencanaan biaya transportasi terhadap sistem pengendalian intern persediaan, dan selanjutnya untuk mengetahui pengaruh sistem pengendalian intern persediaan (dalam hal ini sistem pengendalian intern persediaan adalah sebagai variabel penengah atau intervening variable) terhadap penetapan efisiensi tarif minimum. Efisiensi tarif minimum diukur agar dapat menjadi bahan pertimbangan bagi manajemen DOLOG-Jabar. Pengukuran efektivitas dan efisiensi dalam penelitian ini didasarkan pada pertimbangan antara anggaran biaya dengan realisasinya. Penggunaan realisasi ini dilakukan dengan menggunakan metode transportasi “Vogel Approximation Method”, untuk melihat seberapa besar efisiensi yang mungkin dicapai kalau metode ini diterapkan. Data dikumpulkan melalui studi dokumentasi serta membagikan kuesioner kepada kepala-kepala departemen dalam hal ini disebut manajer unit (Ka-Sie). Analisis data dilakukan dengan menggunakan analisis skor dan analisis jalur. Kuesioner yang digunakan didasarkan pada kuesioner yang dikembangkan oleh Roy A. Lindberg dan Theodore Chon, sedangkan struktur yang digunakan untuk analisis jalur didasarkan pada struktur yang dikembangkan oleh Ria R. Ariawati dan Harun Al Rasyid. Hasil penelitian menunjukkan bahwa perencanaan biaya transportasi dalam penganggaran secara bersama-sama berpengaruh positif terhadap sistem pengendalian intern persediaan dengan koefisien jalur sebagai berikut : PY1X1=0.001010712; PY1X2=0.095176407; PY1X3=0.511393824, dan koefisien determinasi (R2) sebesar R2 Y1(X1,X2,X3)=0,31722743 atau 31.72%. Sistem pengendalian intern persediaan berpengaruh positif terhadap efektivitas dan efisiensi penetapan tarif minimum dengan koefisien jalur sebagai berikut: PY2Y1 = RY2Y1 = 0.041907, dan koefisien determinasi (R2) adalah R2Y2(Y1)=0.0017562 atau 0.17562%. Adapun rata-rata efektivitas dan efisiensi yang dicapai Dolog-Jabar selama periode 1997-1998 yaitu 0.93 atau 93% ABSTRACT Dennis Rydarto Tambunan : The Influence Of Planning Transportation's Cost In The Making And Controlling Of The Budget Toward Fulfillment The Efficiency Of Minimum Rate Between Sender's Warehouse And Receiver's Warehouse On The Activity Of Rice's Regional Freight In DOLOG-Jabar, under advisorship of of Prof. Hj Ria Ratna Ariawati, and H. Moch. Mansur, SE, MM, Ak. This research aim is to understand the influence of planning transportation's cost in the making and controlling of the budget toward fulfillment the efficiency of minimum rate between sender's warehouse and receiver's warehouse on the activity :f rice's regional freight in DOLOG-Jabar. Planning in this research covers of preparing rice's stock, distribution and storage, administration and calculation. On the other hand, the other objection is to know the influence of planning transportation's cost toward internal control of inventory's system, and further more to know the influence of internal control of inventory's system (in this case internal control of inventory's system acts as an intervening variable) toward it's fulfillment on the efficiency of minimum rate. The efficiency of minimum rate was being measured so that it can be use as a judgement for the management of DOLOG-Jabar. The measurement in this research is based on the comparison between the budget and it's realization. The implementation of this realization was being done by making use of transportation method "Vogel Approximation Method", to see how large the efficiency might be achieved if this method applied. The research was done by using survey method in each department which act as units in DOLOG-Jabar located in Jln. Soekarno Hatta. The data was collected through the study of documentation as well as distributing questioners to every departmental heads in which is called as unit manager (Ka-Sie). Data analysis was done by using score and path analysis. The questioner used was based on the questioner developed by Roy A. Lindberg and Theodore Chon, while the structure used for the path analysis is based on the structure developed by Ria R. Ariawati and Harun Al-Rasyid. The result of this research shows that : Planning of transportation's cost in budgeting gives positive influence toward internal control of inventory's system with the path coefficient as follow: PY1X1=0.001010712; PY1X2=0.095176407; PY1X3=0.511393824, and the coefficient (R2) is R2 Y1(X1,X2,X3)=0,31722743 or 31.72%. Internal control of inventory's system gives positive influence toward it's effectiveness and it's efficiency in fulfillment minimum rate with path coefficient as follow PY2Y1 = RY2Y1 = 0.041907, and the coefficient determination (R2) is R2Y2(Y1)=0.0017562 or 0.17562%. The average effectiveness and efficiency that was achieved by DOLOG-Jabar during 1997-1998 was 0.93 or 93%. Keywords : Planning Transportation Cost; Budget Controlling; Efficiency Minimum Rate

PENGARUH KUALITAS JASA DAN KEPERCAYAAN TERHADAP LOYALITAS NASABAH PEGADAIAN (Studi Kasus Upc Sawah Lebar )

This type of research is a quantitative study in which sampling uses incidental sampling techniques and the number of samples 30 respondents. The technique of answering data using a questionnaire. The data obtained were analyzed using SPSS, with analysis test multiple regression, double correlation analysis and statistical tests (t test, and F test,). The results of the study indicate that simultaneously, service quality and trust variables, together affect loyalty in Upc Sawah Lebar. While partially the service quality variable (X1) significantly influences customer loyalty at Upc Sawah Lebar with a sig value of 0.012. The trust variable (X2) also has a significant effect on customer loyalty at Pegadaian Upc Sawah Lebar with a sig value of 0.21. While the coefficient of determination (R2) of 52.1 for Upc Sawah Lebar means that the contribution of an independent variable explains or influences the dependent variable by 52.1%, while the remaining 47.9% is influenced by other variables not examined in this study. Key Words: service quality, trust