bluuebunny/crossref_metadata_2025 huggingface dataset:
Implementing Education for Sustainable Development in Mongolia: Global Citizenship and Local Community Interests
Authors:   Institute for Mongolian, Buddhist, Tibetan Studies, Siberian Branch of the Russian Academy of Sciences, Innocentii G. Aktamov ,   Buryat State University named after D. Banzarov, Bayaskhalan Ts. Banzaraktsaev ,   Buryat State University named after D. Banzarov
Published: June 2021

This article is devoted to the analysis of the implementation history of the sustainable development ideas in Mongolia in the post-socialist period including aspects of education for sustainable development. The relevance of the study lies in considering the experience of implementing the principles of sustainable development in Mongolia from the point of view of content and organizational aspects. The methodological basis of the study is an interdisciplinary approach. Global citizenship is one of the conditions for the transition to sustainable development at the international level. The experience of shaping global citizenship in Mongolia has revealed the main contradictions that are of a socio-political and economic basis. In addition, the geographical position of Mongolia, the availability of natural resources and the nature of exports impose its own characteristics. As a result, it was revealed that the government of Mongolia was very actively involved in the implementation of the principles of sustainable development, including in the field of education, management, and economy. Today there are still a lot of issues that need to be resolved to create comfortable living conditions for the population in the XXI century. The role of education for sustainable development is substantiated in shaping global responsibility. The authors have developed recommendations for integrating the concept of global citizenship into national educational programs, which are follows: taking into account the traditional ecological culture of the Mongolian people, forming the responsible behavior of every young person, taking into account the environmental impact (individual ecological footprint), synchronizing the development of national culture and global sociocultural processes. Keywords: sustainable development, education for sustainable development, Mongolia, global civil responsibility, local community
Organization of School Practice for Students of Pedagogical Field of Studies
Authors:   Transbaikal State University, Svetlana N. Mikhaleva , Irina N. Kostina ,   Transbaikal State University, Nonna D. Tishchenko ,   Transbaikal State University
Published: June 2021

The article is devoted to the analysis of the work experience of school (pedagogical) practice for the bachelors getting training in the field of study “Teacher Education” in the field of “Foreign Languages” under the conditions of transition to the Federal State Educational Standard of the third generation. The goal of the research is to define the new efficient form of the organization of pedagogical school practice for students.The research is based on the competence-based approach, taking into account the system-activity approach to the organization of training. The authors of the article present a new methodological way of the organization of school practice at the Department of European languages and linguodidactics at the Transbaikal State University.The article presents the analysis of some new ways of undertaking school internship which allow to involve students into person-centered activity, help to make their choice flexible, and, in general, make teaching practice more intensive and competence based. In the result of the performed work the researchers have managed to find out some specific peculiarities of the organization of school practice under conditions of distance teaching and to describe the new forms of its organization. The authors focus on the specificity of the organization of school practice for students of faculties of foreign languages. This article is of interest not only for methodologists but also for postgraduates, graduate students and undergraduates. Keywords: teaching practice, higher education, professional skills, student-centered activity, questionnaire, outcome-based approach
Formation of Professionalism of Future Primary School Teachers with Disabilities and Disabilities
Authors:   Transbaikal State University, Nina I. Vinogradova , Sergey T. Kohan ,   Transbaikal State University
Published: June 2021

In society stereotypes of perception of people with disabilities are changing. Analysis of the problems of professional development of young people with disabilities is becoming an important area of scientific research. Explicit and hidden causes of physical defects affect the formation of a strategy for overcoming difficulties in mastering a specialty. This process takes on a special direction in the formation of the professionalism of the primary school teacher. The study was conducted in the 2019–2020 academic year. It was attended by 20 future primary school teachers. Of these, 16 students with general diseases, 3 students with diseases of the musculoskeletal system (MSA) and 1 visually impaired student. Approaches to the study of the stages of the formation of professionalism of a future primary school teacher who has problems with physical indicators of health are considered from the point of view of the dominant influence of 2 factors. The first is related to the awareness of the problems of modern situations of children’s development. The second – with the degree of formation of behavioral professional control when assessing their own abilities and the available health-preserving resource. The structure of professionalism is made up of “bio-medical-physiological” indicators of physical health, personality and activity-determined components of professionalism, the effectiveness, the functioning of which is determined by the indicators of the success of the student’s independent solution of their problems. The psychological and pedagogical and also mechanisms providing the professionalism formation are highlighted. Analytical competence is highlighted as the leading pedagogical competence that ensures the formation of professionalism. The article highlights the qualitative characteristics of sufficient, acceptable and below the acceptable levels of formation of analytical competence, and also outlines the leading directions of its formation. Keywords: professionalism formation of the future primary school teacher, “health-saving” resource of professionalization with disabilities, mechanisms for the professionalism development, self-educational actions of junior schoolchildren, development of student’s analytical competence
Original Methods of Memorizing Information as a Way of Practical of Practical Teaching for Interns
Authors:   M. Gorky Donetsk National Medical University, Natalia A. Tonkykh , Anna V. Dubovaya ,   M. Gorky Donetsk National Medical University, Nadezhda A. Usenko ,   M. Gorky Donetsk National Medical University, Elena A. Kurkurina ,   Central city clinical hospital No. 20
Published: June 2021

The article presents the experience of using original methods of memorizing information for teaching interns of all specialties. A number of pedagogical principles have been revised and updated to optimize learning. During training in the profession of a doctor, one of the most difficult elements of cognition is memorizing the doses of drugs, the ability to apply them in practice. During training in the profession of a doctor, one of the most difficult cognition elements is memorizing the doses of drugs, the ability to apply them in practice. The human brain has hard time memorizing numerical information until it is converted into visual images that the brain can understand. The authors have used the way of presenting difficult to memorize material in an interesting poetic form and the method of figurative nomination using the figurative-logical thinking of interns through the development of emotionally colored associative connections. 64 interns of various specialties who took part in the practical lesson “Acute and chronic heart failure in children” were randomly divided into two groups. In the main group (32 people, 50,0 %) the authors used the method of figurative nomination and mnemonic techniques, in the control group (32 people, 50,0 %) there was a standard methodological presentation of the material. The use of these methods in training interns improved the efficiency of memorizing information for a long time by 31,8 %. Keywords: methods of teaching, mnemonics, memory, figurative nomination technique, education
“A Real Gift” (on the Edition of “Anthology on the Literature of Transbaikalia”)
Authors:   Transbaikal State University, Alexander V. Konstantinov
Published: June 2021

This article is a review of the publication “Anthology on the Literature of Transbaikalia” (Chita, 2020). It is the first of its kind, intended for students to be used in the integrated course “Transbaikal studies”. The publication was funded by Genesis Company LLC, co-authored by O. E. Nadelyaeva, head of the Competence Development Center of Genesis Company. The anthology includes works by 25 authors from Transbaikalia, including well-known names as well as less familiar ones. The anthology is undoubtedly of interest not only to students, but also to a wide audience. However, the author of the review points out that some fundamental names of Transbaikal literature are left out of the edition: Avvakum, Fedor Baldauf, Alexander Cherkasov, Nikita Sakharov, Konstantin Sedykh, Vasily Balyabin, Zhamyan Baldanzhabon, Nikolay Yashchenko, Oleg Petrov and many others. Not only authors, but the whole periods of Transbaikal history, consecrated in literary works, have dropped out of the reader’s bibliography. Thus, there is not a single work about the time of revolutions, the Civil War, or even the Great Patriotic War (apart from poems). The author notes the discrepancy between the contents of this publication and the basic regional documents (the “Concept” and “Programme”) on the regional component of education, and the need for the educational authorities to monitor the quality of the educational literature. On the positive side, the readiness of private businesses to invest in the publication of educational literature is highlighted. This publication of textbook stands out against the general background of successful development of the integrated educational course “Transbaikal Studies”. Keywords: Transbaikal Region, anthology on the literature of Transbaikalia, Transbaikal writers, regional component of education, “Transbaikal Studies”
ANALISIS POTENSI PAJAK DAERAH DI KOTA YOGYAKARTA
Authors: Haning Dedy , Radianto Wirawan Endro Dwi
Published: June 2021

Local tax become more important since the autonomy program released around 1999. Local authority of Yog,,akarta, which has fewer natural resources, is pushing the local tox revenue in order to manage the city.  This study investigates the role of local tec on Yogtakarta city local tax revenue. Secondary data was used from /998 to 2003. It covers all the local tax in Yogtakarta city that is based on Local Tax Act 34/2000 of Yogtakarta. Several variables are used namely collection ratio, growth, level of contribution and potential matrix of local tax. Study proved that fficiency and growth of local tax decreased and potential matrix steady.Keywords: Local tax, Local tax revenues
PENILAIAN KINERJA PERBANKAN NASIONAL DENGAN MODEL DISKRIMINAN LINIER
Authors: Satriyawan Haryo
Published: June 2021

Indoqesian eeonomic condition is still unstable. Thi* emerges a very high riskfor bonking to get truubles in ix financial. The national banking which should futtction as the pesent ntles, in the practice, theru are sofrre urrwantes things happen- This unhealthy practice will couse the crisrs in the ndional ban*ing. Finally, this witt c(ruse a decrcase in the health of national banking * , onit". Ow wq to make an assessment ond judgnent about tlu condition of a bank in the futurc based on the finoncial report is by hoving financial report analysis. One of the analysis techniques is financial ratios. The count offinaneiol ratios can be used as a base to develop a prcdiaion model which is usfil a pelict tlp health da bo* in ttoefufi*e" The prediction using c-utof scorc model CAMELfrII be more dang*- ous beceuse the judgww oltlre national banking healtlry by using the CAMEL method in the reseorch is just reprcsented by capital, rentabil-W and liquidity aqrects witlwut counting tle aspects of pruduatve active quality otd manogement. And, the prediction using Hai4 et al. opattting scone, even it has a prcdiction mistake, but it will be more secure or conservative in the prediction because the probobility of an unheaklry bonk to be predicted is more bigger fiom 21 banks, which are as sample, and the probability of a bank to be predicted as a healthy one will be smoller from 2I banks which sanple.Kqtwords : national banking,.linear discriminate model, CAMEL.
ANALISIS PERATAAN LABA DAN FAKTOR.FAKTOR YANG MEMPENGARUHI: STUDI EMPIRIS PADA PERUSAHAAN DI INDONESIA
Authors: Kustiani Deasy , Ekawati Erny
Published: June 2021

Incotne smoothing practice is a common phenomenon and incurred in severql countries. Income smoothing is defined as the way used by the management to reduce the fluctuations of reported income to achieve the target income either artifrcially (through accounting m,ethod) or economically(through transaction)This research examines factors that can be identified with the frequenq) of income smoothing practice arnong listed /irms in Indonesian capttil Market Directory (ICMD). The factors being examined were size, net profrt margin, operating leverage and industrial sectors. To determine the frequency of incorne,smoothing practice, Eckel Index wai used. Theobject of income smoothing in this-researeh is net income. The total sample is 276 lirms, /ive years from 1999-2003. The result of Eckel index calculation showed that income smoothing is also practiced by listed /irms in ICMD. The test results of regression showed that size, net profit margin, operating leverage, industrial sectors are the variables having a significance influence on income smooting practice.Keyword: Income Smoothing,Earnings Management
PERAN EMOTTONAL |NTELLTGENCE (Ea) DALAM PENDIDIKAN TINGGI AKUNTANSI GUNA MENJAWAB TANTANGAN PROFESI AKUNTAN DI DUNIA USAHA
Authors: Santosa T. Elisabeth Cintya
Published: June 2021

Kritikan yang aHir-akhir ini banyak ditujutrnn pada pendidikan tinggi mengenai rendahnya kualitas lulusan sepertinya sudah mulai harus direspon dengan seius. Rendahny'a kualitas tersebut mengakibatkan pore peftgguna lulusan mercsa kesulitan dalam pemberdayaan karyawannya. Lulusan saat ini dirasa belum mampu memenuhi tuntutan yang dipersyaratkan oleh dunia usaha. Pasalnya dunia usaha merdsaadanya ketidakseimbangan aniara kemampuan hardskills dan sofiskills. Demikian juga para lulusan yang berprofesi sebagai alcuntan, dunia usia mengklaim bahwa dunia pendidikan belum menyediakan lulusan yang siap pakai namun masih sebatas berteori saja. Pahadal mereka harus bergelut dengan segale p*saingan dan perilaku konsumen yang semskin hari semakin meningkat Hal ini menjadi tantangan yang patut di sikapi oleh pengelola dunia pendidikan dalam pembenahan kurikulum dan pembekalan keterampilan-keterampilan lain yang dibutuhkan aleh para pengguna lalusan. Salah satu keterampilan yang dibutuhkan adalah keterampilan saftskills bagi para mahasiswa selama mereka kuliah. Pembekalan tentcng EQ dalam dunia kampus semestinya sudah mulai diterapkan. Kecerdasan emosional. (Eq merupakan kemampuan untuk mengendalikan, mengorganisasi dan menggunakan emosi ke arahkegiatan yang mendatangkan kasil yang optimal. Daniel Goleman penulis bufu EQ menyebutkan bahwa dalam keberhasilan pendidikan seseorang, ternyata perar*tn IQ $ntelectual Intelligence) hanya sekitar lrcdewasaun sosial, sedangkan EQ menunjukknn kemampuan seseoranguntuk mengendalikan aspek psikologis dalam diri sendiri sepertiamarah, kesedihan, rasa tohtt, cinta, terkejut, maupun malu.Dengan demikian seorang lulusa;, tidak hanya pandai hanya sebatas IQ saja, namun rn$npu bersaing di arena dunta pekeriaan yang penuh tantangan. Kesenjangan inilah yang selama ini diungkap oleh para penggune jasa (asel dalcm memenuhi kualitas pasar tenaga kerja sudoh selayaktya mulai di'sarnbut' dengan serius oleh para penyedia pendidiknn tinggi. Para penyediajasa dalam hal ini perguruan tinggi mulai berbenah diri dalam memperbaiki dan mengembangkan latrikulum baik yang bertujuan untuk menambah kemampuan hardskills maupun softskills sehingga dapat mengurangi kesenjangan yang teriadi antara lretrampilan yang tersedia dengan apa yang dibutuhknn di dunia lcerja.Keywords: Emotional Intelligence (EQ), Intelectual Intelligence (IQ), pendidikan tinggi akuntansi, softskills dan hardskills,profesi akuntan
DAMPAK PENGUMUMAN PENERAPAN TEKNOLOGI INFORMASI TERHADAP NILAI PERUSAHAAN
Authors: Herdratmoko Mohamad , ACHJARI DIDI
Published: June 2021

Nowadays, orgonizations tend to invest highty in infprmation technologt However the notion of podrctivity puadox indicates that the investments may not attain intended results. past studies show that the relationship between IT investment and productivity/company perform{mce shows mixed results. This stt$t aims to investigate-market reaction towwds IT implementatibn (mnotn cement in the context of Indonesia.The implementation is expected to provide a signal to tie market since it may have information content of pontential future economic benefits. The current research employs datafrom Inionesia stock Exchange fformerly btown as Bursa Efek Jakarta - BEq. The ziest was used to analyze the data. unfortunately, data analysis results indicate that the average abnormal rehnn before (t-1) and afier (t+t) the doy ofonnouncem9yt has no significant dffirence. The results suggest lhat iT implementition announcement have no- information-iontent for Indonesia's capital market/investor Lesson learnedfrom the current ,iray, is that, in the cgwext of Indonesia, IT implementation is not perceived tolead to produc"tivity improvement.Keywords : e-business, IT implementation, event study, productivity paradox, Jakarta Stock Exchange (Bursa Efek Jakarh), market reaction, IT investment.
PENGARUH KOMITMEN ORGANISASIONAL, KEPEMIMPINAN, MOTIVASI DAN PEMBERDAYAAN KERJA TERHADAP KINERJA (Studi Pada Hotel Di Yogyakarta)
Authors: Winarno Winarno
Published: June 2021

This reseqrch examined effect of Organizational commitment, Leadership, motivation and work empowerrnent on performance. Data was collected from supervisor/managerat hotel in Yogtakarta. Complete data were obtained for 100 karyawan dyads. Every item research wqs measured by yalidity and reliability test. The hypathesis was analyzed by multiple regression technique. F-test examines the simultaneously in/luence of independent variable on dependent yarinble, and t-test examines the partial inJluence with level of significance 5ok.Kqt word : work climate, leadership, motivation, empowelment and performance
Pengaruh Risiko Kredit terhadap Perubahan Harga Saham Perusahaan Perbankan
Authors: Belo Quiteria Costa Ximenes , Murtini Umi
Published: June 2021

Penelitian ini menguji pengaruh resiko kredit pada perusahaan perbankan di Indonesia. Sample penelitian ini adalah perusahaan yartg go public selama tahvn 2003-2007. Metode analisis yang digunakan adalah regresi linear sederhana dengan menggunakanmodel Regresi Levene WS. Hasll penelitian menunjukkan bahwa Risiko Kredit berpengaruh negatif terhadap perubahan harga saham. Apabila semakin tinggi risiko kredit perbankan akan menurunkan harga saham bank tersebut.Kata Knnci: Risiko Kredit, Perubahan Harga Soham.
PRAKTEK PERATAAN LABA: STUDI EMPIRIS DI BURSA EFEK INDONESIA
Authors: Kurniawati Indriana
Published: June 2021

Income smoothing is an action to increase or decrease profit resulted by a firm in order that its profit looks to be stabile or not to be fluctuated. The purpose of this research is to find out the effect of the measurement of firm, profitability, financial leverage, dividend payout ratio, and industrial sector toward the practice of profit instrument in firm registered in Indonesian stock exchange. Observation is done for 5 years, namely from the year 2004 to 2008. Sample used in this research was totaled 173 firms, all of them classified more to the group of firm which did not or make average profit using Eckel Index. The result of this research showed that the measurement of firm, net profit margin, and dividend payout ratio did not influence the practice of income smoothing. While return on equity, financial leverage, and industrial sector were influenced the practice of income smoothing.Keywords: income smoothing, eckel index, profitability.
PENGARUH KECENDERUNGAN MANAJER DALAM PEMBUATAN KEPUTUSAN TERHADAP PAYOFF MAGNITUDE
Authors: Prasetya David , Siregar Baldric
Published: June 2021

The objective of this research is to obtain empirical evidence regarding the factors that influence managers propensity to take risk which the effects of payoff magnitude (the magnitudeof the project selection). Propensity to take risk consists of risk taking managers and risk taking managers. Experiment is designed by using factorial design 1 x 3 between subjects. Fifty-two students, consisted of STIE YKPN Yogyakarta’s students from Master of Accounting program, Master of Management program, and PPA program, are participate in this experiment.Subjects are selected as the proxy of manager because of the difficulties to obtain actual manager, by consideration that most of students from Master of Accounting program, Masterof Management Program, and PPA program are candidate manager. In general, the results show that propensity to take risk effect on payoff magnitude. Of the six factors studied, onlyfour are shown to influence propensity to take risk. Those factors are probability that generate a loss, probability that no bonus, maximum bonus available, and weigthed average expectedbonus. The results show that gender do not influence propensity to take risk.Keywords: propensity to take risk, risk averse, risk taking, payoff magnitude, and gender
KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN: STUDI EMPIRIS DI BURSA EFEK INDONESIA
Authors: Siregar Baldric , Rahman Abdul
Published: June 2021

This research provides the investigation over the acceptance of going concern audit opinion  which can be performed by observing the company’s internal condition such as the audit  quality, company’s financial condition, audit opinion prior year, company growth, company  size, and debt to equity ratio. Samples are obtained by purposive sampling method and 185 observation data from 2006 - 2010 at manufacturing companies listed at Indonesia Stock Exchange. The logistic regression used to examine the factors that are predicted to affect the probability of acceptance of going concern audit opinion. The result of this research is that audit opinion prior year, company growth, and debt to equity ratio are significantly affect the probability of acceptance of going concern audit opinion. On the other hand audit quality, company’s financial condition, and company size do not significantly acceptance of going concern audit opinion.Keywords: audit quality, financial condition, growth, going concern, going concern opinion
PENGARUH KERAKTERISTIK PERUSAHAAN TERHADAP STRUKTUR MODAL: STUDI EMPIRIS DI BURSA EFEK INDONESIA
Authors: Windraesti Jaladri Angleng
Published: June 2021

The purpose of this study is to examine the influence of firm characteristics, i.e. dividend, growth sales, asset tangibility, earning volatility, and firm age on leverage as a proxy for capital structure. Samples are selected from manufacturing campanies listed on Indonesian Stock Exchange for the periode 2008-2010. Purposive sampling is used to choose the sample and 95 companies are found to be sample. Data is analyzed with test of classic assumption and examination of hypothesis with multiple linear regression method. The result shows that among five independent variables, dividend, earning volatility, and firm age are insignificant on leverage, while growth sales and asset tangibility have a positive impact towards leverage. Keywords: firm characteristics, capital structure
PENGARUH PROFITABILITAS, LIKUIDITAS, KEPEMILIKAN PUBLIK DAN REPUTASI KAP TERHADAP KETEPATAN WAKTU PELAPORAN
Authors: Murtini Umi , Tirtaningrum Yusefin Puspa
Published: June 2021

Punctuality is important character in reporting the financial report besides main report and note of financial report. Delay of financial report publication will destract its user. Demand of its punctuality in delivering financial report of public enterprise in Indonesia is regulated on UU No. 8, 1995 on capital market and based on BAPEPAM chief’s decision No.36/PM/2003 on regular financial report obligation. This research aims to test the impact of profitability, liquidity, public ownership and KAP reputation towards punctuality on reporting the financial report. The test is using logistic regression analysis. The result shows that profitability, liquidity, and KAP reputation do not affect toward the punctuality on
reporting the financial report, meanwhile the public ownership affects the punctuality on reporting the financial report.

Keywords: punctuality, KAP reputation, financial report.
INSIDER OWNERSHIP, DIVIDEN, DAN KEBIJAKAN HUTANG: PERAN MODERASI FREE CASH FLOW
Authors: Ariyanti Prita Sukma
Published: June 2021

The purpose of this study is to examine the moderating role of free cash flow to relationship between insider ownership and dividend toward debt policy. This studi uses non-banking and insurance firms, which listed in the indonesian stock market over 2004 - 2008. Empirical data are analyzed by using pooled least square method. The results show that insider ownership has positive influence on debt policy meanwhile dividend payout ratio has negative influence on debt policy. Free cash flow has the moderating effect on the relationship between insider ownership and dividend toward debt policy.

Keywords: Insider Ownership, Dividend Payout Ratio, Debt Policy, Free Cash Flow.
PENGARUH PERSEPSI TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN TERHADAP RISK-TAKING BEHAVIOR INVESTOR DI PASAR SAHAM
Authors: Widyawati Wiwit , Triyono Triyono
Published: June 2021

This study examines the relationship between the corporate governance perception index and firm characteristics are proxied by institutional ownership , profitability (ROA), growth
opportunities (growth sales) and size on the risk-taking behavior judged by market stock returns. The population are company that list in Indonesian Stock Exchange (IDX) and
Indonesian Institute for Corporate Governance (IICG) from 2006-2012. Sample was collected based on purposive sampling and resulted in 91 companies as a final sample. Data was
collected from Indonesian Capital market Directory (ICMD) and The Indonesian Institute for Corporate Governance (IICG). Its was analyzed with multiple regression analysis. The results
indicated that corporate governance perception index, institutional ownership, growth sales and size have significant effect on investor’s risk-taking behavior. But ROA does not impact on investor’s risk-taking behavior.

Keywords : corporate governance perception index, firm’s characteristic, risk-taking behavior.
PENGARUH CORPORATE GOVERNANCE, KINERJA KEUANGAN,KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN
Authors: Setyaningsih Kurniasih Jati
Published: June 2021

; "> This study aimed to determine the effect of corporate governance, financial performance, managerialownership, the size of the company to the timeliness of financial reporting with the age of the firm asa control variable. Corporate governance is proxied by independent directors and audit committee,while the used financial performance ratios ROI. Company size used in this study using total assets.This study uses secondary data from ICMD and IDX. Of the 162 companies listed on the StockExchange, which can be used to study many as 100 companies by using logistic regression. Based onresearch that has been done before and after entering the control variables, it was found that theindependent commissioner, financial performance (ROI), firm size affects the timeliness of financialreporting. company’s age that is the control variables also affect the timeliness of financial reporting.Meanwhile the audit committee and managerial ownership does not affect the timeliness ofsubmission of financial statements. Thus it can be concluded that the larger and more long standingcompany, the more obedient to comply with regulations set by Bapepam.Keywords: corporate governance, financial performance, managerial ownership, company’s size,
ANTESEDEN AUDIT DELAY PADA EMITEN LQ 45 DI BURSA EFEK INDONESIA
Authors: Kowanda Dionysia , Pasaribu Rowland Fernando Bismark , Fikriansyah Fikriansyah
Published: June 2021

This study aims to examine and analyze empirically the effect of net profit margin, debt to equityratio, company size, type of industry, reputable company KAP, the audit committee, the age of thecompany, and insider ownership in the issuer's audit delay LQ45 in Indonesia Stock Exchange period2008 -2013. Results of the study are partially, DER, CLASS, COMMITTEE, and Age significant effecton Audit Delay, while NPM, Size, and Insider Ownership no significant effect on the Audit Delay.Based on the coefficient of determination, it turns out all independent variables can only explainAudit Delay variation of 10.4 percent.Keywords: audit delay, net profit margin, debt to equity ratio, size of company, type of industry,reputable company kap, the audit committee, the age of the company, insider ownership
ANOMALI PASAR PADA RETURN SAHAM LQ 45 DI BURSA EFEK INDONESIA: FENOMENA THE DAY OF WEEK EFFECT, WEEK FOUR EFFECT, ROGALSKY EFFECT, DAN JANUARY EFFECT
Authors: Pahlevi Reza Widhar
Published: June 2021

Market anomalies appears on all forms of efficient markets, both weak form, semi-strong and strongform. But plenty of evidence to link the anomaly with semi-strong form efficient market exploited togenerate abnormal returns. Market anomalies that is often discussed is the Day of the Week Effect,January Effect, Week Four Effect and other market anomalies. Empirical research is intended todetermine whether there is the phenomenon of the day of the week effect, week four effect, the effectrogalsky and January effect on LQ 45 stocks in the Indonesia Stock Exchange year period 2014-2015.Based on the analysis of data, shows that there is the phenomenon of the day of week effect on thecompany LQ-45 in Indonesia Stock Exchange 2014-2015 period, there is the phenomenon of weekfour effect on the LQ-45 in Indonesia Stock Exchange 2014-2015 period, there are phenomenonRogalski Effect on the LQ-45 in Indonesia Stock Exchange 2014-2015 period and there is no Januaryeffect phenomenon in the LQ-45 in Indonesia Stock Exchange 2014-2015 period.Keywords: the day of the week effect, week four effect, rogalsky effect and january effect
PENGARUH SELF ASSESSMENT SYSTEM DAN SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK
Authors: Satyawati Endang , Cahjono Mardanung Patmo
Published: June 2021

Taxes are a financial source for state revenues, so that the tax authorities as the tax collector must perform outreach to tax payers and improve tax compliance. This study aims to determine the effect of the self-assessment system and the information system of taxation on tax payer compliance. The analysis tool used regression analysis to examine the effect of independent variables on the dependent variable. The result of research that the self-assessment system and the information system of taxation positive effect on tax compliance. The study is expected to contributed positively both to the tax office and can be used as a reference for further research.Keywords: self-assessment system, the information system of taxation, and tax compliancePajak adalah sumber keuangan untuk penerimaan negara, sehingga otoritas pajak sebagai pemungut pajak harus melakukan penjangkauan ke wajib pajak dan memperbaiki kepatuhan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh sistem self-assessment dan sistem informasi perpajakan terhadap kepatuhan wajib pajak. Alat analisis yang digunakan adalah analisis regresi untuk menguji pengaruh variabel bebas terhadap variabel dependen. Hasil penelitian bahwa sistem self-assessment dan sistem informasi perpajakan berpengaruh positif terhadap kepatuhan pajak. Penelitian ini diharapkan dapat memberikan kontribusi positif baik terhadap kantor pajak maupun dapat dijadikan referensi untuk penelitian lebih lanjut.Kata kunci: sistem asesmen diri, sistem informasi perpajakan, dan kepatuhan pajak
ANALISIS FUNDAMENTAL DAN TEKNIKAL SEBELUM DAN SESUDAH MERGER PADA PERUSAHAAN CIPUTRA DEVELOPMENT
Authors: Hartono Wendra , Widjojo Andhika
Published: June 2021

On January 12, 2017, there will be a merger of 3 Ciputra Group companies into one that is coded CTRA. The purpose of this study is to provide an overview and consideration to investors or potential investors before deciding to buy CTRA shares. Second, to analyze stock price movements before and after the merger of CTRA shares. This study uses qualitative methods using literature studies. The timeline that will be used in this research is (1) before the merger, (2) at the time of the merger, (3) after the merger. Based on the fundamental analysis: CTRA's stock valuation is increasing, and CTRA shares are getting more liquid because the number of shares outstanding is greater, and is more often traded on the exchange. ROE from CTRA has not changed much, still in the range of 6% per year. Based on technical analysis, it can be concluded that the movement of CTRA shares throughout 2017 tends to form a bearish trend. Based on the results of the impact of corporate policy analysis: KPR payment schemes are increasingly attractive by CTRA, broader diversification, and CTRA is able to access financial resources from CTRP and CTRS that were previously separate.Keywords: Fundamental, Technical, and Merger ABSTRAKPada tanggal 12 Januari 2017, akan diadakan merger atau penggabungan 3 perusahaan Ciputra grup menjadi satu saja yang berkode CTRA. Tujuan dari penelitian ini adalah untuk memberikan gambaran dan bahan pertimbangan kepada para investor atau calon investor sebelum memutuskan untuk membeli saham CTRA. Kedua, melakukan analisis pergerakan harga saham sebelum dan sesudah merger saham CTRA. Penelitian ini menggunakan metode kualitatif dengan menggunakan kajian literatur. Timeline yang akan digunakan dalam penelitian ini adalah (1) sebelum merger, (2) pada saat merger berlangsung, (3) sesudah merger. Berdasarkan  analisis fundamental:  valuasi saham CTRA meningkat, dan  saham  CTRA semakin likuid karena jumlah saham beredar lebih besar, dan lebih sering diperdagangkan di  bursa.. ROE dari CTRA tidak banyak berubah, masih dikisaran 6% per tahun. Berdasarkan  analisa teknikal, dapat disimpulkan bahwa pergerakan saham CTRA sepanjang tahun 2017 cenderung membentuk trend bearish.  Berdasarkan   hasil dampak analisis kebijakan korporasi: skema pembayaran KPR yang semakin menarik oleh CTRA,  diversifikasi yang lebih luas,  dan CTRA mampu  mengakses sumber-sumber keuangan dari CTRP dan CTRS yang sebelumnya terpisah.Keywords:  Fundamental, Teknikal dan Merger
DAMPAK CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN LINGKUNGAN
Authors: Wardani Dewi Kusuma , Haryani Sutri
Published: June 2021

This study aims to determine the effect of good corporate governance (GCG) proxied through the proportion of independent board of commissioners, the size of the board of commissioners, the number of board meetings, and the size of the audit committee to the environmental disclosure. This research is causality. The population in this study is manufacturing companies listed on the Stock Exchange and included in PROPER 2012 until 2016. The sample in this study is determined based on purposive sampling and produce a sample of 10 sample companies. Data analysis technique used is multiple linear regression analysis.The results of multiple regression tests indicate that corporate governance (GCG) proxied through the proportion of independent commissioners, board size, number of board meetings, and the size of the audit committee, simultaneously affect the environmental disclosure. The independent variables influenced 61.4% of the dependent variable, while the rest influenced by other factors outside the study. Partially, the proportion of independent commissioners influences the environmental disclosure. The size of the board of commissioners has no effect on the disclosure of the environment. The number of board of commissioners meeting the effect on the disclosure of the environment. The size of the audit committee did not affect the disclosure of the environment.Keywords: Corporate Governance (GCG), proportion of independent commissioners, board size, number of board of commissioners meeting, audit committee size, environmental disclosure. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh good corporate governance (GCG) yang diproksikan melalui proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, dan ukuran komite audit terhadap pengungkapan lingkungan. Penelitian ini bersifat kausalitas. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI dan termasuk dalam PROPER tahun 2012 sampai dengan 2016. Sampel dalam penelitian ini ditentukan berdasarkan purposive sampling dan menghasilkan sampel sebanyak 10 perusahaan sampel. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil pengujian regresi berganda menunjukkan bahwa, good corporate governance (GCG) yang diproksikan melalui proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, dan ukuran komite audit. Variabel independen berpengaruh sebesar 61.4% terhadap variabel dependen, sedangkan sisanya dipengaruhi oleh faktor-faktor lain di luar penelitian. Secara parsial, proporsi komisaris independen berpengaruh terhadap pengungkapan lingkungan. Ukuran dewan komisaris tidak berpengaruh terhadap pengungkapan lingkungan. Jumlah rapat dewan komisaris berpengaruh terhadap pengungkapan lingkungan. Ukuran komite audit tidak berpengaruh terhadap pengungkapan lingkungan. Kata kunci: Good Corporate Governance(GCG), proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, ukuran komite audit
PERBEDAAN KINERJA KEUANGAN DAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH KEBERADAAN KEPALA KOMITE MANAJEMEN RISIKO
Authors: Kristiawan Dominicus Wahyu Budi , Pangeran Perminas
Published: June 2021

This study aims to examine differences in financial performance and firm value before and after the existence of the head of the risk management committee. This study used a purposive sampling method in taking sample size and carried out for 3 years before the existence of the head of the risk management committee and 3 years after the existence of the risk management committee and selected 9 samples of banking companies. The hypothesis testing of the study was carried out by different tests, paired sample t-test. Different test results show that the risk characteristics measured by earnings volatility, experience differences before and after the existence of risk management with a decrease in profit risk. This shows the existence of the head of the risk management committee able to increase the effectiveness of risk management and be able to minimize risk. The characteristics of assets as measured by asset turnover also differ before and after the existence of the head of the risk management committee. This indicates that the presence of the head of the risk management committee is able to manage future project risks with risk management for long-term decisions. Keywords: Head of the risk management committee, company performance, and company value ABSTRAK Penelitian ini bertujuan untuk menguji perbedaan kinerja keuangan dan nilai perusahaan sebelum dan sesudah keberadaan kepala komite manajemen risiko. Penelitian ini menggunakan metode purposive sampling dalam pengambilan sampel penelitian dan dilakukan selama 3 tahun sebelum keberadaan kepala komite manajemen risiko dan 3 tahun setelah keberadaan komite manajemen risiko dan terpilih 9 sampel perusahaan perbankan. Pengujian hipotesis dilakukan dengan uji beda, uji  sampel berpasangan. Hasil uji beda menunjukkan bahwa karakteristik risiko yang diukur dengan volatilitas laba mengalami perbedaan sebelum dan sesudah keberadaan manajemen risiko dengan penurunan risiko laba. Hal ini menunjukkan keberadaan kepala komite manajemen risiko mampu meningkatkan efektivitas manajemen risiko dan mampu meminimalisir risiko. Karakteristik aset yang diukur dari perputaran aset juga terdapat perbedaan sebelum dan sesudah keberadaan kepala komite manajemen risiko. Hal ini menunjukkan bahwa kepala komite manajemen risiko mampu mengelola risiko proyek masa depan dengan adanya manajemen risiko untuk keputusan jangka panjang. Kata kunci: Kepala komite manajemen risiko, kinerja perusahaan, dan nilai perusahaan
UKURAN KANTOR AKUNTAN PUBLIK, DISCRETIONARY ACCRUALS DAN OPINI AUDIT GOING CONCERN
Authors: Masiku Ravaela Amba , Dewi Christine Novita
Published: June 2021

The purpose of this study is to examine auditor’s concervatism in term of their reaction to client’s earnings management behavior and their limitations to issue the going concern opinions (GCO). The population of this study consists of 672 observations from 69 companies are listed on the Indonesia Stock Exchange (BEI) during 2012-2017. The author used the modified Jones model to measure discretionary accruals as a proxy of earnings management. The results of this study indicate that size of audit firm has a positive effect to discretionary accrual. Companies that have been audited by the Big4 tend to apply discretionary accrual in their financial reporting than companies audited by Non-Big4. Further, to strenghten the first hypothesis, we examine the effect of discretionary accruals and going concern opinion on companies that audited by audit firms Big4 lower than companies that audited by audit firms Non-Big4. We found that the result is consistent with the first hypothesis. Keywords : auditor reputation, discretionary accruals, going concern opinion, audit firm  ABSTRAK Tujuan dari penelitian ini adalah untuk menguji konservatisme auditor dalam hal reaksi auditor terhadap akrual diskresioner yang dilakukan oleh perusahaan dan keterbatasan auditor untuk menerbitkan opini Going Concern (GC). Populasi penelitian terdiri dari 672 pengamatan dari 69 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2012-2017. Penulis menggunakan model modifikasi Jones untuk mengukur akrual diskresioner sebagai proksi manajemen laba. Hasil dari penelitian ini menjelaskan bahwa ukuran kantor akuntan publik berpengaruh positif terhadap akrual diskresioner, hal tersebut diperkuat dengan pengaruh akrual diskresioner dan opini audit going concern yang diaudit oleh kantor akuntan publik Big4 lebih rendah dari perusahaan yang tidak diaudit oleh kantor akuntan publik Non-Big4. Kata kunci : reputasi auditor, akrual diskresioner, opini audit going concern, kantor akuntan publik
DETERMINAN HARGA SAHAM PERUSAHAAN MANUFAKTUR DENGAN UKURAN PERUSAHAAN DAN ROA SEBAGAI VARIABEL KONTROL
Authors: Setyani Astuti Yuli
Published: June 2021

This study aims to analyze the factors that influence the rise or fall of stock prices in manufacturing companies listing on the Indonesia Stock Exchange. The research sample consisted of all manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The sampling technique used in this study is purposive sampling method, which is the determination of samples based on certain criteria in accordance with what is desired by the researcher. The data used in the study are secondary data as many as 232 samples. The results of this study are in the first test of Operating Cash Flow, DER. Growth in sales and Size has no effect on Stock Prices. The second test with size as the contor variable also does not affect the price, while the third test of ROA as a control variable influences the stock price. Keywords: Return On Assets, Operating Cash Flow, DER, Sales Growth Rate, Stock Price. ABSTRAK Penelitian ini bertujuan untuk menganalisis faktor-faktor yang berpengaruh terhadap naik atau turunnya harga saham pada perusahaan manufaktur yang listing di Bursa Efek Indonesia. Sampel penelitian ini terdiri dari seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling, yaitu penentuan sampel berdasarkan kriteria tertentu sesuai dengan yang dikehendaki oleh peneliti. Data yang digunakan dalam penelitian adalah data sekunder sebanyak 232 sampel. Hasil dari penelitian ini dalam pengujian pertama Arus Kas Operasi , DER.Pertumbuhan penjualan dan Size tidak berpengaruh terhadap Harga Saham. Pengujian kedua dengan size sebagai variabel kontor juga tidak berpengaruh terhadap harga sahan ,sedangkan pengujian ketiga ROA sebagai variabel kontrol berpengaruh terhadap harga saham. Kata kunci: Return On Assets, Arus Kas Operasi, DER, Tingkat Pertumbuhan Penjualan, Harga Saham
Pengaruh Perubahan Variabel Ekonomi Makro terhadap Perubahan Kesehatan Perusahaan Manufaktur
Authors: Murtini Umi , Dewi Nathalia
Published: June 2021

This research examines the influence of macro economicvariables changing toward corporate pedormonce changing and macro economic variables. The value of c.orporate condition counted based on averoge industry of corporate pedormlance.This research uses the model of multiile regression with pooleddata. Dependent variable is the corporate performance changing and independent variables are macro economy variables.The result of this researclt shows that macro economic variablesinfluence the changing of manufocture corporate performance at alpha 1%. The most influence variable towards the changing of corporate performonce is a changing on American dollar toward rupiah.Keywords: corporate performance, financial ratio, and macro economic variables
Analisis Dampak Kurs Mata Uang Inflasi dan Pertumbuhan Ekonomi terhadap Return Saham: Studi pada Ferusahaan Multinasional di Bursa Efek Jakarta
Authors: Tiven Chalasina Violend , Pakaryaningsih Elok
Published: June 2021

The main objective of this study is to provide empirical evidence of the effect of macro economic factors on stock return. Moreover, this study is focused on multinational corporations due to their specific characteristics which are constantly reluctant to macro economic fuctors, especially foreign currency changes. This reluctantly, therefore triggered stock price changes.The sample is taken using non-probability random sampling in year 2000-2044 and resulted on 3 5 companies which are consistent with sample criteria. Subsequently, the data were analyzed using pooled least squares regression.The independent variables for the model are inflation, gross domestic product and currency exchange rates, whilst the dependent variqble for the model is daily abnormal returns which ore occumulated during a year (CAR). The resultof this study shows positive ffict of inflation on stock returns and negative effect of domestic product on stock returns. On the contrary, exchange rates failed to demonstrate its effect on stock returns.Key words: inflation, gross domestic product, exchange rotes and stock returns
PENGUJIAN STABILITAS STRUKTURAL PENGARUH GROWTH POTENTIAL, EARNINGS VARIABILITY, TAX SHIELDS, FIRM SIZE DAN PROFITABILITY TERHADAP LEVERAGE RATIO PERUSAHAAN TEKSTIL DAN GARMEN DI BURSA EFEK JAKARTA SEBELUM DAN SELAMA KRISIS EKONOMI
Authors: Dananti Kristyana , Nany Magdalena
Published: June 2021

This research was intended to examine the structural stability of the fficts of growth potential, earnings variability, tax shields, firm size and profitability on leverage ratio in textile and garment companies at Jakarta Stock Exchange before and during the monetary crisis. Sixteen textile and garment companies were analyze using the Chow Test. The results show that there is a dffirence between the fficts of growth potential, earnings variability, tax shields, fir* size and profitability on leverage ratio before the monetary crisis and during the monetary crisis.Keywords: capital structure, growth potential, earnings variability, tm shields, -fir* size, profitability, leverage ratio, monetary crisis