Corporate governance, profitabilitas, leverage, dan pengaruhnya terhadap pengungkapan sosial dan lingkungan

This study aims to analyze the effect of corporate governance, profitability, and leverage on social and environmental disclosure. The data in this study are 40 property, real estate, and building construction companies listed on the Indonesia Stock Exchange during 2014-2016, so there are 120 observational data. The hypothesis in this study was tested using multiple linear regression analysis with the application of SPSS version 23. The results of this study indicate that institutional ownership, audit committee, and leverage have an effect on social and environmental disclosure. Meanwhile, the independent board of commissioners and profitability has no effect on social and environmental disclosure. Keywords : corporate governance. profitability, leverage, Social and Environment Disclosure Index (SEDI)

Good Corpotare Governance dan Manajemen Laba di Perbankan Syariah

Penelitian ini bertujuan untuk menguji pengaruh mekanisme Good Corporate Governance dengan variabel ukuran dewan komisaris, proporsi komisaris independen, ukuran dewan direksi, ukuran komite audit, ukuran dewan pengawas syariah, dan kompetensi dewan pengawas syariah terhadap manajemen laba pada bank syariah di Indonesia periode 2014-2018. Sampel ditentukan dengan teknik purposive sampling sehingga diperoleh 12 bank syariah sebagai sampel penelitian. Data dianalisis menggunakan regresi data panel dengan fixed effect model dengan software eviews 10. Hasil analisis menunjukkan bahwa ukuran dewan komisaris dan ukuran dewan pengawas syariah berpengaruh positif terhadap perilaku manajemen laba. ukuran komite audit berpengaruh negatif terhadap manajemen laba, sedangkan proporsi komisaris independen, ukuran dewan direksi, dan kompetensi dewan pengawas syariah tidak berpengaruh terhadap perilaku manajemen laba pada bank syariah di Indonesia.This study aims to examine the effect of Good Corporate Governance mechanism with variable size of the board of commissioners, the proportion of independent commissioners, the size of the board of directors, the size of the audit committee, the size of the sharia supervisory board, and the competence of the sharia supervisory board on earnings management in Islamic banks in the 2014-2018 period. The sample is determined by purposive sampling technique so that 12 Islamic banks are obtained as a research sample. Data were analyzed using panel data regression with fixed-effect models with software e-views 10. The results of the analysis showed that the size of the board of commissioners and the size of the sharia supervisory board had a positive effect on earnings management behavior. Audit committee size has a negative effect on earnings management, while the proportion of independent commissioners, the size of the board of directors, and the competence of sharia supervisory boards do not affect earnings management behavior in Islamic banks in Indonesia.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA DALAM PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK (Studi Empiris Pada Perguruan Tinggi Swasta Di Surakarta)

The aim of this study is to examine. Analysis of factors affecting students in career selection as a public accountant (Empirical study of S1 accounting students in private colleges in Surakarta ), either partially or simultaneously. The Population in this study were all students S1 accounting students in 14 private universities in Surakarta in the 2015 and 2016 classes. Total Populations are 3.830. The sampel of this study are 100 respondens. The samples selected by Proportionate random Sampling method. The analysis method of this study used multiple regression.The results of this study are: 1) Financial rewards/salary does not affect the career choice of students as public accountants. 2) Job market considerations do not affect the career choice of students as public accontants. 3) Professional recognition has a significant positive effect on student career choice as a public accountant. 4) Social values have a significant positive effect on the career choice of students as publik accountants. 5) Personality does not influence the career choice of students as public accountants.

PENGARUH FINANCIAL LEVERAGE TERHADAP PERATAAN LABA DIMODERASI FIRM SIZE DI PERBANKAN INDONESIA

One of the steps that can be taken to reduce earnings fluctuations is income smoothing, by moving high income in a certain year into an unfavorable period, this is done to create a stable company profit so that it is reflected in good company performance in the eyes of investors. The purpose of this study is to determine whether company size is able to moderate the effect of financial leverage on income smoothing. This research was conducted at companies listed in the 2013-2017 banking period. The number of samples in this study were 110 samples that were selected using the purposive sampling method. The data analysis technique used in this study is logistic regression analysis. The results of this study indicate that financial leverage has no effect on income smoothing, and company size is not able to moderate the effect of financial leverage on income smoothing.

Earnings Management di Indonesia: Studi Empiris pada Periode Sebelum dan Setelah Terlaksananya Program Tax Amnesty

This study aims to examine earnings management practice in the Indonesian companies, before, during, and after the tax amnesty program, and compare it through testing the difference in the absolute value of discretionary accruals before, during, and after the tax amnesty program. To conduct this analysis, this study uses 42 samples of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2018. Data from all company samples are arranged in the form of Discretionary Accruals, Non-Discretionary Accruals, and Absolute Discretionary Accruals. The results indicate that there are earnings management practices before the tax amnesty program, and it is greater during the tax amnesty, and smaller after the tax amnesty. Based on the results of different tests, this study also shows that there are differences in the value of Absolute Discretionary Accruals in the tax amnesty program (AbsPre) and Absolute Discretionary Accruals after the tax amnesty program (AbsPost), so the hypothesis states that there is difference between earnings management before the tax amnesty program and after the tax amnesty program, can be accepted. In addition, the amount of Absolute Discretionary Accruals before the tax amnesty program (AbsPre) which tends to be higher 68.37% or almost 70%, shows that there is a great effort made by the management of the company in order to make the company looks outperformed to the investors.

PENGARUH KINERJA LINGKUNGAN, PROFITABILITAS, LIKUIDITAS DAN KEPEMILIKIAN INSTITUSIONAL TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris pada Perusahaan Sub Sektor Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Periode 20

This study aims to determine the influence of environmental performance variables, profitability (ROA), liquidity (CR) and institutional ownership, both partially and simultaneously on the disclosure of corporate social responsibility. The samples of this study were 11 coal mining companies. The sampling technique used was purposive sampling. The analysis technique used was panel data regression, hypothesis testing using t-statistics, and f-statistics. The classical assumption test shows that the available data qualifies to use the panel data regression equation model. The results of the test variables of environmental performance, profitability, and liquidity have a significant influence on the disclosure of corporate social responsibility,and Institutional ownership has no effect and is significant for disclosure of corporate social responsibility

Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Bank di Indonesia

This study examines the impact of intellectual capital and corporate governance mechanism on banks’ performance both directly and also moderated effect. We used banks that were listed in the Indonesia Stock Exchange. The bank’s performance was measured by risk-based bank rating while intellectual capital was measured by the coefficient of VAICTM (Pulic, 1998). The corporate governance mechanism was measured based on the size of boards of directors, the composition of independent director, CEO remuneration, managerial ownership, the effectiveness of audit committee and ownership concentration. The result of the study shows that banks’ performance was positively influenced by intellectual capital. However, corporate governance mechanism did not influence the banks’ performance, while the moderation effect of corporate governance mechanism on the relationship between intellectual capital and banks’ performance was not confirmed.

PENGARUH KARAKTER EKSEKUTIF DAN DIMENSI TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

The purpose of the study is to analyze the influence of executive character and corporate governance dimensions on tax avoidance in manufacturing companies that listed on the Indonesia Stock Exchange Period 2012-2016. The samples of this study is 37 companies that selected by using purposive sampling method. The results of this study shows that: Executive characters positive effect on tax avoidance. Independent commissioners not effect on tax avoidance. The audit committee not effect on tax avoidance. Audit quality positive effect on tax avoidance.

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI KHUSUS, DANA ALOKASI UMUM, TOTAL ASET DAN LUAS WILAYAH, TERHADAP BELANJA MODAL ECONOMIC GROWTH SEBAGAI VARIABEL MODERATING PROVINSI DI INDONESIA TAHUN 2014-2016.

The research aims to empirically examine the effect of regional original income, general allocation funds, special allocation funds, total assets, total area, and economic growth as moderating variables on capital expenditures in provinces in Indonesia in 2014-2016. The data is obtained from www.bps.go.id annual financial report. The analytical tool used in this study is Modereted Regression Analysis. The results of this study variables that have a significant effect are Special Allocation Funds, and Total Assets to Capital Expenditures. Whereas the Original Regional Opinion, General Allocation Funds, and Area Size have no effect on Capital Expenditures. Economic growth variable moderates the relationship between DAU and TA to Capital ExpendituresKeywords: Capital Expenditures, PAD, DAU, DAK, Total assets, Area, Economic growth

PENGARUH TATA KELOLA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DENGAN PROFESIONALISME SDM DAN INTEGRITAS SEBAGAI VARIABEL INTERVENING

Penelitian ini bertujuan untuk mengetahui dan memperoleh bukti empiris tentang pengaruh tata kelola terhadap akuntabilitas pengelolaan dana desa dengan profesionalisme SDM dan integritas sebagai variabel intervening. Pengambilan sampel dalama penelitian ini menggunakan metode purposive sampling yang menghasilkan sampel 122 responden atau Desa dari 18 Kecamatan Kabupaten Magetan. Metode analisis data penelitian ini menggunakan analisis Structural Equation Modeling (SEM) dengan Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa tata kelola berpengaruh positif terhadap akuntabilitas pengelolaan dana desa dengan profesonlisme SDM sebagai variabel intervening. Selanjutnya, tata kelola berpengaruh positif terhadap akuntabilitas pengelolaan dana desa dengan integritas sebagai variabel intervening