BUKTI EMPIRIS TENTANG PENGARUH BUDGET RATCHETING TERHADAP HUBUNGAN ANTARA PENDAPATAN SENDIRI DAN BELANJA DAERAH PADA KABUPATEN/KOTA DI ACEH

This paper examines the effect of own revenues to expenditures and the effect ofbudget ratcheting as moderating variable in local government budgets. Using data from23 (twenty three) districts/cities in Aceh we find the own revenues have effect on localexpenditure and budget ratcheting may moderate the relationship between the ownrevenues and local expenditure.Keywords: Aceh agency problems, budgeting, budget ratcheting, city, fiscaldecentralization, local expenditure, local government, own revenue, regency.

ANALISIS PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SELAMA PERIODE 2010–2014

Cost of debt borne by the company set by creditors based on how managementmanages the company. Effective and efficient management related to the way themanagement to increase revenue and suppress the load to obtain the maximum profit. Oneof the expense to be managed is the tax expense. Tax savings that they comply with the provisions of taxation known as tax avoidance. This study aims to reexamine the influenceof tax avoidance on the cost of debt on companies listed in the Indonesia Stock Exchange(BEI) in the period 2010-2014.This study uses financial statements of companies listed on the Stock Exchangeduring the period 2010-2014. Samples were selected using purposive sampling methodand obtained a sample of 49 companies with five years observation period, and the totalobserved data is of 245 data. Hypothesis testing is done by a simple linear regression.Based on the analysis, the result that tax avoidance positive effect on the cost of debton companies listed in the Indonesia Stock Exchange (BEI) in the period 2010-2014.Creditors consider tax avoidance as practices that involve risks thereby increasing the costof debt.Keywords: tax expense, cost of debt, tax avoidance, creditors, tax savings, manufacturingcompanies listed on the Stock Exchange.

PENGARUH KARAKTERISTIK KOMITE AUDIT, PREDIKSI KEBANGKRUTAN DAN KEPEMILIKAN PUBLIK TERHADAP AUDIT REPORT LAG

Submission of Annual Financial Statements in Indonesia organized by theFinancial Services Authority (Otoritas Jasa Keuangan/OJK). All of the Company thatthe shares are traded on the Indonesia Stock Exchange (IDX) shall submit the AnnualFinancial Report. The Indonesian Capital Market Supervisory Agency Rule (2003), listedcompanies are required to submit the audited annual financial statement to BAPEPAMand Indonesian Stock Exchange (IDX) at the latest at the end of the third month after thedate of the statement.This research was conducted in order to test the effect of the characteristics of theaudit committees, predictions of bankruptcy and public ownership lag effect on the auditreport. The study was conducted at the manufacturing companies listed in Indonesia StockExchange in 2010-2014.The results showed that the characteristics of the audit committee and bankruptcyprediction have effect on audit report lag but public ownership has no effect on audit reportlag.Keywords: audit committees characteristics, audit report lag, bankruptcy prediction,manufacturing companies, public ownership.

MOTIVATION AND ORGANIZATIONAL CULTURE ON PERFORMANCE WITH SELF-EFFICACY MEDIATION

The study aims to determine firstly the direct effect of motivation on performance,secondly the indirect effect of motivation on performance mediated by self efficacy, thirdlythe direct influence of organizational culture on the performance, and lastly the indirectinfluence of organizational culture on performance mediated by self-efficacy. The subjectsof this study are 60 women from the group of cashew producer. Hence, the samplingtechnique uses Census and the data collection method uses semi-structured interviews andquestionnaires. The data analysis uses Simple Linear Regression and Path Analysis. Basedon the data processing results, it shows: 1) the direct effect of motivation on the performanceare at 0,287; 2) the indirect effect of motivation on performance mediated by self efficacyare at 0.440; 3) the direct effect of organizational culture on the performance are at 0,260;and 4) the indirect influence organizational culture on performance mediated by selfefficacymediated are at 0.426.Therefore, it can be concluded that self-efficacy can help in overcoming the existingproblems in the organization, because self-efficacy encourage the efforts to improveperformance. Within strong, dynamic, and positive motivation and organizationalculture, one’s performance will definitely increase and shows good progress.Keywords: motivation, organizational culture, performance, self efficacy mediation.

MODEL OPERASIONALISASI LEMBAGA INTERMEDIASI DALAM PENCIPTAAN INFRASTRUKTUR SERTIFIKASI KOMPETENSI DI JAWA TENGAH

This study aimed to assess the development model of BKSP (Coordinating Board ofProfessional Certification) as an intermediary institution in the creation of infrastructurecompetence of human resources in Central Java. Availability of infrastructure inestablishing certificate of competency is the main requirement to conduct a competencybased assessment that expected to increase the competitiveness of Indonesia in the ASEANsingle market community. As a descriptive qualitative research, data used are primarydata obtained from 40 interviewees in Central Java in 2010. The resulting model in thestudy showed a coordination role in combining the stakeholders in a concerted effort toincrease the number of certified workers.Keywords: competency based assessment, certificate of competency, human resources

PENGARUH WEBSITE INTERFACE FEATURES, BRAND AMBASSADOR DAN CREATIVE ADVERTISING TERHADAP ADVERTISING EFFECTIVENESS SERTA DAMPAKNYA TERHADAP ONLINE SHOPPING INTENTION

This study examined the influence of brand ambassador reputation, websiteinterface features and creative advertising to advertising effectiveness and its impact toonline shopping intention. This study is the integration of previous studies to determinethe effect of simultaneous between variables and the variable advertising effectiveness asa mediating variable in the influence of brand ambassador reputation, website interfacefeatures and creative advertising to online shopping intention. Respondents of this studywere 115 university students who have ever seen e-commerce advertisements on electronicmedia participated in this reseach. There are several findings in this study. First, brandambassador reputation has positive effect to advertising effectiveness. Second, website interface features has positive influence to the advertising effectiveness. Third, creativeadvertising has positive effect to advertising effectiveness. Fourth, advertising effectivenesshas positive effect on online shopping intention. Fifth, advertising effectiveness perfectlymediate the effect of brand ambassador reputation, website interface features and creativeadvertising to the online shopping intention.Keywords : brand ambassador reputation, website interface features, creative advertising,advertising effectiveness, online shopping intention

PERANAN BADAN USAHA MILIK DESA (BUMDES) PADA KESEJAHTERAAN MASYARAKAT PEDESAAN STUDI PADA BUMDES DI GUNUNG KIDUL, YOGYAKARTA

This research aims to explore the impact of the presence of village-owned enterprises(BUMD) on the welfare of the community. This research uses Community Based Researchin which the research was conducted in several stages, namely: in-depth interviews withparticipants who become the key actors in BUMDes, group discussions based on interestgroups that exist in the village, and Focus Group Discussion which the discussions wereconducted by various interested parties. It is conducted to confirm the findings in theprevious stage. The results of this study indicate that the existence of BUMDes do not bringa change in the economic and social fields. BUMDes existence do not bring significantbenefits to improving the welfare of citizens directly. The problems that arise related toBUMDes is people’s access to the water and to jobs in BUMDes.Keywords : Community Based Research, Village, Village-owned enterprises.

STUDI LITERASI PENGEMBANGAN MANAJEMEN KLUB SEPAKBOLA DI INDONESIA

Football is the most popular sport in the World and in Indonesia. However, it seems that at the moment many difculties and challenges occur in Indonesian sport industry that impede the development. Another problem that become serious issue is the dispute between Indonesian Football Association with the Indonesian Ministry of Youth and Sports. The issue grows since there was an organizational problem within Indonesian League clubs from Surabaya and Malang East Java Indonesia. Based on some similar event abroad, those kinds of issues should be resolved with an integrated management system within Indonesian Football Club. The main purpose of this literacy study is to improve the quality of football club management in Indonesian Football Clubs as an alternative to the development of tourism in Indonesia.Keywords: Football, Management, PSSI, Tourism.

Pengaruh Struktur Kepemilikan Perusahaan Cross Listed Terhadap Discretionary Accruals Manajemen Laba Model Jones Modifikasi Dengan Legal Sistem Sebagai Variabel Pemoderasi

Abstrak Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh struktur kepemilikan pada perusahaan cross listed terhadap discretionary accrual manajemen laba model Jones modifikasi dengan legal sistem sebagai variabel pemoderasi dalam hubungan antara struktur kepemilikan perusahaan cross listed dan discretionary accrual manajemen laba. Penelitian ini dilakukan dengan mengggunakan sampel lima puluh perusahaan Asia yang terdaftar di New York Stock Exchange (NYSE) pada tahun 2011-2013. Salah satu indikator penilaian kinerja perusahaan adalah besarnya kompensasi yang diterima oleh manajer, hal ini menjadi motivasi tindakan manajemen laba. Tindakan manajemen laba dapat diminimalisasi dengan cara memonitor pihak manajemen dengan menggunakan proporsi kepemilikan oleh pihak luar di dalam perusahaan. Bagi perusahaan yang terdaftar di pasar modal asing (cross listed), legal sistem suatu negara diduga mampu memperkuat pengaruh struktur kepemilikan perusahaan terhadap tindakan manajemen laba karena negara dengan legal sistem yang baik mampu memperkecil kemungkinan tindakan manajemen laba. Manajemen laba diukur menggunakan model Jones yang dimodifikasi dengan discretionary accruals sebagai proksi dari manajemen laba.Alat uji statistik yang digunakan dalam penelitian ini adalah multiple regression. Penelitian ini memperoleh bukti bahwa struktur kepemilikan institusional perusahaan cross listed memiliki pengaruh negatif yang signifikan terhadap discretionary accruals manajemen laba, sedangkan legal sistem tidak mampu memoderasi pengaruh struktur kepemilikan perusahaan cross listed terhadap discretionary accruals manajemen laba yang dilakukan perusahaan. Hal ini terjadi karena pasar modal NYSE berada di negara dengan proteksi investor yang kuat sehingga legal sistem perusahaan Asia tersebut tidak mampu memperkuat pengaruh struktur kepemilikan terhadap tindakan manajemen laba. Kata kunci: Struktur Kepemilikan Perusahaan Cross Listed, Legal Sistem, Discretionary Accruals Manajemen Laba dan Model Jones Modifikasi. Abstract This study aimed to get empirical evidence about the influence of ownership structure cross listed company on earnings management with the legal system as a moderating variable in the relationship between ownership structure cross listed company and discretionary accruals earnings management model Jones Modified. This research was carried out by using a sample of fifty Asian companies listed on the New York Stock Exchange (NYSE) in 2011-2013. One indicator of corporate performance assessment is the amount of compensation received by the manager, where this can be the motivation of earnings management action. Earnings management measures can be minimized by monitoring the management by using the proportion of ownership by outsiders in the company. For companies listed on foreign capital markets, the legal system of a country believed to be able to strengthen the company's ownership structure influence on earnings management measures for countries with good legal system is able to minimize the likelihood of earnings management action. Earnings management is measured using the modified Jones models with discretionary accruals as a proxy for earnings management. Statistical test equipment used in this research is multiple regression. This study obtained evidence that the structure of institutional ownership cross listed company has a significant negative effect on discretionary accruals earnings management, while the legal system is not able to moderate the influence of ownership structure cross listed company on discretionary accruals earnings management of the company. This occurs because the NYSE stock market is in a country with strong investor protection that the legal system of the Asian company is not able to strengthen the influence of ownership structure on earnings management action. Keywords: Ownership Structure Cross Listed Company, Legal System, Discretionary Accruals Earnings Management and Modified Jones Model.

Pemetaan Penerapan Standar Audit Berbasis ISA Pada Kantor Akuntan Publik (KAP) di Daerah Istimewa Yogyakarta

Abstrak Tujuan dari penelitian ini adalah untuk memetakan penerapan standar auditing berdasarkan International Standards on Auditing (ISA) di Kantor Akuntan Publik (KAP) di Yogyakarta. Penelitian ini merupakan penelitian kualitatif yang menggunakan wawancara mendalam dan kuesioner terbuka untuk mengumpulkan data dari KAP. Sampel penelitian adalah 6 dari 12 KAP di Yogyakarta. Analisis data menggunakan analisis deskriptif dan wawancara intensif dengan para pengambil keputusan dari KAP (manajer atau partner). Hasil penelitian menunjukkan bahwa 50% dari KAP di Yogyakarta berada pada tahap mengetahui (level 1), 17% pada tahap aplikasi (level 3), dan 33% pada tahap pendidikan (level 4). Implikasi dari penelitian ini adalah bahwa KAP di tingkat 1 harus berkontribusi secara aktif untuk mencari informasi tentang audit dari badan usaha kecil berdasarkan ISA yang telah diterbitkan oleh Ikatan Akuntan Indonesia. Pertanyaan dan Jawaban (TJ) buku pegangan berisi prinsip-prinsip audit yang berbasis ISA untuk badan usaha kecil dan menengah. Buku panduan ini dimaksudkan untuk membantu auditor dalam menerapkan standar audit yang relevan secara efektif dan efisien. Kata kunci: International Standards on Auditing (ISA), Kantor Akuntan Publik, Auditor Abstract The aim of this study is to map the application of the auditing standards based on the International Standards on Auditing (ISA) at public accounting firms in Yogyakarta. This study is a qualitative research that uses in-depth interviews and open-questionnaires to collect data from public accounting firms. The research sample consists of 6 of 12 public accounting firms. Data were analyzed by using descriptive analysis and intensive interviews with the decision makers of public accounting firms (managers or partners). The results show that 50% of public accounting firms in Yogyakarta are at the stage of knowing (level 1), 17% at the application stage (level 3), and 33% at the stage of education (level 4). The implication of this study is that the public accounting firms at level 1 should contribute actively to seek information about the audit of small business entities based on ISA which has been issued by the Indonesian Institute of Accountants. The Questions and Answers (TJ) handbook contains the ISA-based audit principles for small and medium business entities. This handbook is intended to assist the auditor in applying relevant audit standards effectively and efficiently. Keywords: International Standard on Auditing (ISA), Public Accounting Firm, Auditor