bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY
Authors: Ula Ma’rifatul , Hidayat Solikhul
Published: October 2022

Timeliness of financial statements can be seen from the Audit Delay, the period between the closing date of the book and the date of the auditor's report. The purpose of this study is to analyze the effect of firm size, liquidity, profitability, solvency, and audit opinion on audit delays individually (partial), and simultaneously (simultaneously) on audit delays in banking companies listed on the Indonesia Stock Exchange in 2015 - 2017.The data used are secondary data taken from the financial statements of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period obtained from the website www.idx.co.id. The sample of this research is 33 companies from 43 banking companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method. The data analysis technique used is descriptive statistics, classical assumption test and multiple linear regression analysis.The results of the study show that the variables of Firm Size, Profitability, Solvency and Audit Opinion have no effect on Audit Delay and the Liquidity variable has a negative effect on Audit Delay. While the results of the F test show that Company Size, Liquidity, Profitability Solvency and Audit Opinion have an effect on Audit Delay in Banking Companies listed on the Indonesia Stock Exchange in 2015 - 2017.
PENGARUH BUDGETARY GOAL CHARACTERISTICS DAN KEADILAN PROSEDURAL TERHADAP KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH PROVINSI BENGKULU
Authors: Herawansyah Herawansyah , Fadli Fadli , Baihaqi Baihaqi
Published: October 2022

This research aims to prove the effect of Budgetary Goal Characteristics (BGC) and Prosedural Justice of the government's performance SKPD’s managerial Bengkulu province. This study used a questionnaire to collect the data, the sampling method used in this research is purposive sampling with sample criteria, that is Eslon Officer III and IV at Planning Division or Budget Division. The results indicate that the first hypothesis Budgetary Goal Characteristics (BGC) positive and significant impact on the managerial performance of the government on Bengkulu province. This means that the higher and details Budgetary Goal Characteristics (BGC) will be able to improve the performance of the government on SKPD’s managerial Bengkulu province. Similarly, for the second hypothesis, procedural justice significant and positive effect on managerial performance on SKPD’s. In this case, the higher the level of procedural justice then managerial performance will also be better.
PENGARUH PARTISIPASI PIMPINAN DAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KINERJA KEUANGAN (Studi pada SKPD Provinsi Bengkulu)
Authors: Ramadanti Um Fajri , Abdillah Willy , Robinson Robinson
Published: October 2022

This study aimed to measure the effect of participation and leadership on the financial performance of SAP Implementation at Regional Working Units (on education) Bengkulu province. As for the number of samples in this study consisted of 86 respondents, where the questionnaire distributed to all SKPDs Bengkulu Provincial Government, to test the validity and Reliability of. Based on the results of multiple linear regression calculation on the first hypothesis, variable leadership participation a positive and significant effect on the financial performance. In the second hypothesis, the variable implementation for SAP (Government Accounting Standards) is also positive and significant effect on performance, so that the second hypothesis is accepted. Thus, Participation and leadership of SAP Implementation (Government Accounting Standards) positive and significant effect on the financial performance in the regional work units Bengkulu Provincial Government.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBERIAN KREDIT MIKRO DAN KETERKAITANNYA DENGAN KINERJA PT BANK MANDIRI (PERSERO) TBK UNIT KERJA CLUSTER PALEMBANG ARIEF-2 PROVINSI BENGKULU
Authors: Fitriano Yun , Fachruzzaman Fachruzzaman , Baihaqi Baihaqi
Published: October 2022

This research aim to examine if there is or not the influence of the length of business, business capacity, the characteristic of debtor, economy sector which is paid, and the target of performance that is specified by management to the micro credit decision which taken by the Analyst of Micro Credit (MKA) and Manager of Micro Mandiri (MMM) of Mandiri Bank. This research take place in Mandiri Bank work unit Palembang Cluster Arief-2 Bengkulu Province which consist of 17 units of the business partner mandiri/micro branch office. The sample in this research is all of Analyst of Micro Credit (MKA) and the Manager of Micro Credit Palembang (MMM) Cluster Arief-2 Bengkulu Province. The collected data is primer data from the spread of questionnaire then processed by multiple regression examine analyst. The result of this research show that simultaneously the variable of length of business, business capacity, characteristic of debtor, the economic sector which is paid and the target of performance that is specified by management having an effect on micro credit decision. Partially, the length of business variable influence the micro credit decision while other variables do not influence. The result of this research also give an empirical evidence that the main factor which most given attention by the analyst of Micro Credit (MKA) and the Manager of Micro Credit (MMM) of the Mandiri Bank in deciding micro credit is the length of business factor and empirically is proven in this research, by paying attention on the length of business the collectible performance is fluent Palembang Cluster Arief-2 Bengkulu Province can be high with the low number of non performing loan.
PENGARUH PROFESIONALISME, KETAATAN TERHADAP KODE ETIK DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA AUDITOR BPK-RI
Authors: Taroman Hendra , Fachruzzaman Fachruzzaman , Robinson Robinson
Published: October 2022

Purpose of this research is the first, provide evidence empirical the influence of professionalism auditor against consideration the level of materiality. second, provide empirical evidence of the influence of adherence to a code of ethics to the level of materiality considerations. Third, provide empirical evidence of the influence of the level of experience of the auditor's consideration of materiality, and provide empirical evidence of the influence of auditor professionalism, adherence to a code of ethics, and experience of the auditor simultaneous consideration of materiality levels. The results showed that: 1) Professionalism Auditor (X1) had no significant effect on the Consideration of Materiality level, which is indicated by a significance value of 0.154; 2) Adherence to the Code of Ethics (X2) has a significant influence on consideration Materiality level, which indicated by a significance value of 0.008; 3) experience Auditor (X3) have no significant influence on consideration Materiality level, indicated by a significance value of 0.819, and 4) Auditor professionalism, adherence to the Code of Ethics and Auditor experience together has influence consideration of Materiality significant level, which is indicated by the significant value of 0.000.
PEMANFAATAN BELANJA ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) DALAM PENCALONAN KEMBALI INCUMBENT
Authors: Yudha Satria Romi , Fachruzzaman Fachruzzaman , Robinson Robinson
Published: October 2022

This study is aimed at investigating (1) whether differences exist in allocating the grant of ratio share and growth, society support, and financial support budgets within the incumbent local government budget before and during the process of regional election; (2) whether differences exist in allocating the grant, society support, and financial support budget during the regional election process between the incumbent and non incumbent candidates. This study uses census in which the data in this study is a secondary data obtained from the Election Commission of the Republic of Indonesia to determine the number of regions that have conducted the elections in 2011 and 2012, including incumbent and non-incumbent candidates. Object observed is grant expenditures, social assistance, and financial assistance in the budget fiscal year 2009-20112. Data analysis using descriptive statistics. The results of this study were (1) to prove empirically there is a difference ratio and the ratio of the proportion of growth allocated to regional grant expenditures incumbent before and during the election, (2) demonstrate empirically there are differences in the growth rate and the ratio of the proportion of grants allocated between local and regional nonincumbent incumbent upon election. With the increase in grant funding both the growth rate and the ratio of proportions, it should be assumed that the incumbent utilize Revenue and Expenditure (Budget) particularly in view of the re-nomination of grants for local office in the election.
PREDIKSI FINANCIAL DISTRESS UNTUK PERUSAHAAN BESAR DAN KECIL DI INDONESIA PERBANDINGAN OHLSON DAN ALTMAN
Authors: Nikmah Nikmah , Sulestari Dinna Dwi
Published: October 2022

This research aims to examine difference level of accuracy between Ohlson and Altman models to forecast bankruptcy a large and small firms in Indonesia. The sample are 60 large firms and 60 small firms from all industries that listed in Bursa Efek Indonesia (BEI) from 2003-2009. By using paired sample t-test and chi-square test, the result show that unconsistency result between paired sample t-test and chis-quare to examine the difference of level accuracy Ohlson and Altman models to forecast bankruptcy a large firm. The result obtain that there is no difference level of accuracy between Ohlson and Altman models with chis-square, but with paired sample t-test show that there was different level of accuracy between Ohlson and Altman models.
RESPON PERILAKU AUDITOR DALAM SISTEM PENGUKURAN KINERJA STRATEGI TEHADAP KINERJA KANTOR AKUNTAN PUBLIK
Authors: Aziza Nurna , Salim Andi Agus
Published: October 2022

This study examined the behavioral response to the auditor in the Strategic Performance Measurement System (SPMS) to improve performance of public accounting firms. The population in this study were 170 auditors working in public accounting office Sulawesi. The data analysis technique in this study using AMOS 16.0. The results found that the performance measurement system strategy plays into the source of relevant information by the auditor's job in improving the performance of public accounting firms. While ambiquitas and conflict does not affect the behavior of auditors in improving performance.
ANALISIS PENGARUH PENGGUNAAN SISTEM INFORMASI BERBASIS KOMPUTER TERHADAP KUALITAS KERJA DAN KEPUASAN KERJA PEGAWAI ( STUDI PADA BIRO PENGELOLAAN KEUANGAN SEKDA PROVINSI BENGKULU)
Authors: Abdullah Abdullah , Kurniawan Ade
Published: October 2022

The purpose of this study is to see the effect of the use of Computer-Based Information System for Employees’ Job Satisfaction and Quality of Work. Independent variables used in this study is Computer Based Information Systems. For the dependent variables used in this study is Employees’ Job Satisfaction and Quality of Work. The data in this study are primary data obtained from questionnaires spread directly to the employees who work at the Bureau of Finance Management of Bengkulu Province Secretariat. Questionnaire data that can be processed were from 48 respondents that considered to represent the population of employees who work at the Bureau of Finance Management. The test of data in this study used multiple linear regression analysis with SPSS 16. The results in this study indicate two different conclusions, the first stating that the use of computer-based information system did not affect the Quality of Work of employees, while the latter results suggest that the use of computer-based information systems had a positive and significant effect on Job Satisfaction of employees in the Bureau of Finance Management of Bengkulu Province Secretariat.
DAMPAK TEROR BOM TERHADAP KINERJA BURSA SAHAM INDONESIA
Authors: Wahab Zusma Widawaty A. , Elvina Elvina
Published: October 2022

The objective of this research is to find empirical evidence of the impact of bombing in several places in Indonesia on the Indonesian capital market performance. This study explores event study method and selects Indonesian public listed companies that classified as LQ-45 companies as a sample. This study found there is no significant abnormal return change around bombing period. However, this study found there is an increasing of trading activity of Indonesian capital market around those bombing period
FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM PADA UNIVERSITAS BENGKULU
Authors: Husaini Husaini , Aisyah Siti , Verawati Hasrini
Published: October 2022

This study aims to examine and obtain empirical evidence about the factors that influence the effectiveness of financial management. This research is motivated by the fact that the financial management of public service agencies that applied at the University of Bengkulu is not effective, because a number of phenomena which appear among others: the mindset (mindset), patterns of attitudes and patterns of management actions in the bureaucracy still long before BLU is rigid (inflexible) and not flexible in financial management, and management tend to be transparent as well as with the process of disbursement and financial reporting has not shown the expected public accountability.The variables to be tested in this study of human resources, the utilization of information technology, systems of internal control and governance of the effectiveness of financial management This research was conducted by giving questionnaires to financial managers University of Bengkulu that have been based on the ease of obtaining the sample. The results of this study are quality human resources and internal control system does not affect the effectiveness of financial management. As for the utilization of research results and governance of information technology or a significant positive impact on the effectiveness of the financial management of public service agencies at the University of Bengkulu
PENGARUH KECUKUPAN ANGGARAN DAN PENGENDALIAN INTERN TERHADAP KINERJA MANAJERIAL SKPD KABUPATEN REJANG LEBONG DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING
Authors: Aziza Nurna , Robinson Robinson , Meriana Meriana
Published: October 2022

The study aims to examine and obtain empirical affect the budget suffecient and internal control influence on the performance of local goverment, as well as the moderating role of leadership style, and the relationship of budget suffecient and internal control on the managerial performance of local goverment. Collecting data using primary data collection, is the questionnaire by using purposive sampling method, 90 respondents were selected as a sample of this study. The analytical method used in this study is multiple linear regression analysis and moderated regression analysis (MRA). The result showed that the budget suffecient and intern controls proved positive and significant effect on performance of local Goverment. Leadership style is no moderating variables that can amplify the effect ofthe budget suffecient and internal control on managerial performance SKPD Rejang Lebong.
PENGUJIAN REAKSI TERHADAP SINYAL KINERJA PERUSAHAAN PUBLIK INDONESIA MELALUI PEMECAHAN SAHAM
Authors: Saiful Saiful
Published: October 2022

Most previous studies found that the market reacted positively to the announcement of firms stock split. Those positive investor perception is based on their expectation of a better future firm performance in the future that informed through stock splits. This study provide an empirical evidence on investor reactions on stoc split announcement and the current earnings quality and future profit as well of 20 stock split indonesian public listed during the period2000 to2008. This study found that investor of Indonesian stock exchange is not react to firm stock split announcement. This study also found that stock split firm report lower future performance and lower current earning quality. This findings imply that indonesian investor reaction to stock split announcemenet depend on their percived of current and future stock split firm performance.
INTEGRITAS KLIEN, PENILAIAN RISIKO AUDIT DAN KEABSAHAN BUKTI AUDIT
Authors: Agus Andi
Published: October 2022

The purpose of this study is to examine the influence of client integrity and audit risk assessment toward audit evidence validity by exploring Integrity Theory, Risk Theory, and Evedence Theory. The data used in this study are primary data by collecting data through questionnaires. A total of 80 auditors (respondents) who works in the Office of Audit Board of Indonesia Representative of South Sulawesi were selected as a sample of this study. This study found that client's integrity positively influence validity audit evidence. It indicates that the higher integrity lead to higher validity audit evidence. In contrast, audit risk assessment does not influence validity audit evidence. It indicates that the higher audit risk assessment does not lead to higher influence validity audit evidence. This study also found that client's integrity and audit risk assessment together can increase the validity of audit evidence
REAKSI PASAR PADA PENGUMUMAN PRESIDEN DAN WAKIL PRESIDEN REPUBLIK INDONESIA TAHUN 2014
Authors: Zukri Melli , Husaini Husaini , Puspita Lisa Martiah N
Published: October 2022

The purpose of this study is to examine whether president and vice president events of the Constitutional Court's verdict on the winner of the presidential election in 2014 influence the Indonesian capital market activities.The sample of this study is The Indonesian stock exchange listed companies that classified as LQ45 companies. The analysis used one simple t-test, and one way anova.These results indicate that (1) there is not significant abnormal return and trading volume activity are significantly around the events for all companies listed on the LQ-45 (2) there is no difference abnormal return and trading volume activity significantly around the occurrence of events verdict announcement by the president and vice president of the Constitutional Court on the supporting company Joko Widodo, Prabowo and neutral. The average abnormal return as a whole, before and after the event is negative. While positive only when the incident occurred. While on the average trading volume as a whole, before and after the event is negative.
ANALISIS TOTAL QUALITY MANAGEMENT (TQM) DAN KINERJA MANAJERIAL PADA POLITEKNIK RAFLESIA REJANG LEBONG
Authors: Niarti Upi , Nurazi Ridwan , Coryanata Isma
Published: October 2022

This research is a descriptive analysis that compares theory with its implementation, namely the analysis of Total Quality Management (TQM) and managerial performance in higher education organizations.The data were obtained through a questionnaire on the management of the Raflesia polytechnic and its customers. The analytical method used is qualitative data analysis according to the model of Miles and Huberman (1984).The results showed that the implementation of the TQM concept according to the theory of Tenner and DeToro at the Raflesia Rejang Lebong Polytechnic has been carried out "quite well" in certain parts but in other parts, there is still need to be improvement by management in the future. As for managerial performance, the results show that the management performance of the Raflesia Polytechnic has been running quite well.
KEMAMPUAN RASIO CAMEL DALAM MEMPREDIKSI PERTUMBUHAN LABA BANK BUMN
Authors: Permatasari Rinny , Saiful Saiful , Midiastuty Pratana P
Published: October 2022

The  focus  of  this  study  aimed  to  analyze  the  influence  of  financial  ratios  to  future earnings growth consist of  CAR, KAP, PPAP, NIM, ROA, ROA, and LDR. The sample in this research is the state-owned banking company listed on the Indonesian Stock Exchange which issued  quarterly  and  annual  financial statements  for  fiscal  year  2009  to 2013,  namely  PT. Bank  Mandiri  (Persero),  Tbk,  PT.  Bank  Rakyat  Indonesia  (Persero),  Tbk,  and  PT.  Bank Negara Indonesia (Persero), Tbk. These three state-owned banks are located in the category of Commercial Bank Business Activities (BUKU) 4 with core capital above Rp. 30 trillion. Data collection methods used are literature and documentation. Data were analyzed using classic  assumption  test,  multiple  linear  regression  analysis  test,  and  test  the  hypothesis  by using the tool SPSS. This study could not provide the empirical evidence on the influence of CAR, KAP, PPAP, NIM, BOPO, ROA, dan LDR to earning growth.
MANAJEMEN LABA, TATA KELOLA PERUSAHAAN DAN PENGHINDARAN PAJAK
Authors: Setiorini Hesti , Indrian Rini , Midiastuty Pratana Puspa
Published: October 2022

This study aims to analyze the effect of earnings management and corporate governance mechanisms gradually avoidance of taxes.The population of this study are property and real estate companies listed in Indonesia Stock Exchange 2013-2016. Sampling technique in this research using purposive sampling technique, with 128 data selected as sample. Analytical method used is multiple linear regression with SPSS program.The result of regression analysis proves that earnings management have an effect on tax avoidance. This study can not prove the effect of the proportion of independent board of commissioners, audit committee and managerial ownership on tax avoidance.
PENGARUH STRES KERJA, DISIPLIN KERJA DAN MOTIVASI TERHADAP KINERJA PEGAWAI BAGIAN KEUANGAN DI KOTA BENGKULU
Authors: Saputra Ade Tri , Fadli Fadli
Published: October 2022

This research is a quantitative study that aims to examine the effect of work stress, work discipline, and motivation on the performance of financial officers.The sample in this study were employees / financial officials in Bengkulu City with a total sample of 56 respondents. The data used in this study are primary data obtained by distributing questionnaires to respondents. Hypothesis testing in this study used Multiple Linear Regression Analysis with the help of the SPSS version 16 program and a significance level of 5%.The test results show that 1) there is a significant effect of work stress on the performance of financial officers, 2) there is a significant effect of work discipline on the performance of financial officers, 3) there is a significant effect of work motivation on the performance of financial officers. financial officer performance.
KUALITAS AUDIT SEBAGAI PENENTU BIAYA HUTANG PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Robiansyah Anton , Kamaludin Kamaludin , Aziza Nurna
Published: October 2022

This study aims to analyze the effect of the investment opportunity set (IOS), audit quality, debt maturity, and institutional ownership on debt costs.The population of this research is all manufacturing companies listed on the IDX in 2011-2014. The sampling technique used purposive sampling, obtained a sample of 72 companies. Data analysis used OLS (Ordinary Least Square).The results showed that audit quality has a negative effect on the cost of debt, while the investment opportunity set (IOS), debt maturity, and institutional ownership do not affect the cost of debt.
PENGUNGKAPAN CSR PADA HUBUNGAN PROFITABILITAS DAN STUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN
Authors: Nindita Nansi Ria , Saiful Saiful , Coryanata Isma
Published: October 2022

The purpose of this study is to empirically prove the effect of profitability, managerial ownership on firm value, and to prove empirically that CSR disclosure is able to moderate the relationship between profitability and firm value.The population of this research is all mining sector companies listed on the IDX in 2013-2015 totaling 41 companies. Samples were taken using the purposive sampling technique, obtained a sample of 34 companies. The analytical method used is multiple linear regression.The results of this study indicate that the profitability variable has a negative effect on firm value. Managerial ownership has no effect on firm value. Institutional ownership has a negative effect on firm value. CSR disclosure moderates the relationship between profitability and firm value.
PERBEDAAN PENGHINDARAN PAJAK ANTARA PERUSAHAAN GRUP DAN NON GRUP
Authors: Fridian Sonny Agus , Kamaludin Kamaludin , Suranta Eddy
Published: October 2022

This purpose of this study was experince the difference tax avoidance between group companies and non-group companies on non-financial companies listed on the Indonesian Stock Exchange (BEI) period 2011-2015, sample in this study amounted to 41 companies. The analysis method used is a mathematical calculation, then the variables have been calculated processed by using SPSS. This study found that there are no differences in tax avoidance between group companies and non-Group companies. Furthermore, this study found that non-group companies are more aggressive in tax planning than a group company.
MANAJEMEN LABA, MEKANISME CORPORATE GOVERNANCE DAN PENGHINDARAN PAJAK
Authors: Setiorini Hesti , Indriani Rini , Midiastuty Pratana Puspa
Published: October 2022

This study aims to examine the effect of earnings management and corporate governance mechanisms on tax avoidance.The population in this study were property and real estate companies listed on the Indonesia Stock Exchange in 2013-2016. The sampling technique in this study using the purposive sampling technique, with 128 data selected as samples. The analytical method used is multiple linear regression with the SPSS program.The regression analysis results prove that earnings management has an effect on tax avoidance. This study cannot prove the effect of the proportion of independent commissioners, audit committee and managerial ownership on tax avoidance.
KARAKTERISTIK KEUANGAN SEKOLAH DAN PENGAWASAN TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN SEKOLAH KEJURUAN DI BENGKULU UTARA
Authors: Minarti Aznia , Fadli Fadli , Martiah Lisa Martiah Nila
Published: October 2022

This research aims is to determine the school financial characteristics and supervision on the effectiveness of financial management of Vocational School in North Bengkulu. In this study the object of research is the school treasurer, treasurer committee, Chairman of Komita, and principal. Characteristics of school finance at are good or run according to the rules. Monitoring of financial management is also indispensable in the financial management of vocational schools. The results of the study indicate that the respondents' answers tend to agree to some point of activity carried out by the principal, school committee, treasurer, etc. The school financial management process should be efficient, cost-effective and financially appropriate, financial management must be well-directed and controlled in accordance with the original plan, program/activity, be open or transparent, and wherever possible using the capability/revenue outcome of funds which has been targeted through the previous plan is quite possible, so that the effectiveness of financial management can work well.
PENGARUH KONFLIK DAN KETIDAKJELASAN PERAN TERHADAP STRES KERJA SERTA DAMPAKNYA TERHADAP KUALITAS AUDIT
Authors: Litania Litania , Husaini Husaini , Nikmah Nikmah
Published: October 2022

The purpose of the study is to analyze the influence of the role conflict and role ambiguity toward work stress and to analyze effect of work stress toward audit quality auditor Inspectorate in the Bengkulu Province. The data were used primary data, which obtained questionnaire to the data collecting. The sampling was used census method, equal to 167 respondents. The methods of data analysis were used Structural Equation Modeling (SEM). The result from the data analyze show that: (1) the role conflict has a positive significant influence toward work stress; (2) the role conflict has a positive significant influence toward audit quality; (3) the role ambiguity has a positive significant influence toward work stress; (4) the role ambiguity has a negative significant influence toward audit quality; (5) the work stress has negative significant influence toward audit quality; (6) the work stress has mediating effect on influence of role conflict toward the audit quality in the Inspectorates Offices in Bengkulu Province; and (7) the work stress has not mediating effect on influence of role ambiguity toward the audit quality in the Inspectorates Offices in Bengkulu Province.
REAKSI PASAR INDONESIA ATAS PENGUMUMAN PEMINDAHAN IBU KOTA ISRAEL
Authors: Adfi Agung Tri , Nurazi Ridwan , Aisyah Siti
Published: October 2022

The purpose of this study is to analyze the market reactions to the announcement of the capital of Israel movement to Jerusalem on the Indonesia Stock Exchange (IDX). The event study method is used to analyze market reactions and statistical significance to test the difference in abnormal return and trading volume activity between the observation period and the average between two sample groups. The sample was selected using a purposive sampling method which obtained two sample groups, namely companies with controlling shareholders from Europe which were recorded on November and December 2017 and companies that were included in the LQ-45 list in the period of August 2017 to January 2018.Statistical results show that the significant difference in abnormal return between the observation periods is only found in the period between before and during the event in each sample group, for the trading volume activity variable there is no difference between all observation periods in each sample group. The significance of the difference in the average between the two sample groups in the period when an event occurs is only found in the trading volume activity variable.
PERANAN KUALITAS AUDIT DALAM HUBUNGAN KEPEMILIKAN MANAJEMEN DAN INFORMATF LABA PERUSAHAAN NON-KEUANGAN INDONESIA
Authors: Wisesa Muhammad Akbar , Saiful Saiful
Published: October 2022

This research aimed to determine the effect of management ownership to the informativeness of accounting earnings, with the quality of audit as moderating. The sample consisted of 110 firms (non-financial) listed at Indonesia Stock Exchange from 2012 - 2014 by using a purposive sampling method. The theory in this research is signalling theory. And proxy of the informativeness of accounting earnings is earnings response coefficient (ERC).The results of this research showed the effect of management ownership didn’t negative to the informativeness of accounting earnings. Then, the quality of audit (dummy variable) found moderating the effect of management ownership to the informativeness of accounting earnings.
PENGARUH PENERAPAN STANDAR AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, DAN PERAN PENGELOLAAN KEUANAGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
Authors: Afifah Siti , Fadli Fadli , Baihaqi Baihaqi
Published: October 2022

This study aims to examine the effect of the application of government accounting standards, the implementation of government internal control system, human resource competence and utilization of information technology and the role of Financial Administration Officials-Organization of Regional Devices on the quality of local government financial statements. In this study the sample used is the Regional Government Organization of Bengkulu Province. Tests conducted on the data that was obtained from the questionnaire of 72 respondents. The technique that used to test this research are the validity test and reliability test while hypothesis testing is done by using regression analysis.The results of the study show that (1) the application of Government Accounting Standards positively influence on the quality of Local Government Financial Statements, (2) The implementation of Government Internal Control System positively influence on the quality of Local Government Financial Statements, (3) Human Resource Competence positively influence on the quality of Government Financial Report Region, (4) Utilization of Information Technology positively influence on the quality of Local Government Financial Statements, (5) The Role of Financial Administration Officials-Organization of Regional Devices positively influence on the Quality of Local Government Financial Statements.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PREFERENSI RISIKO EKSEKUTIF, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PERUSAHAAN SEKTOR PERTANIAN DAN PERTAMBANGAN YANG TERDAFTAR DI BEI
Authors: Dessy Dessy , Kamaludin Kamaludin , Nikmah Nikmah
Published: October 2022

This study aims to find empirical evidence on the influence of corporate social responsibility disclosure, executive risk preference and capital intensity against tax avoidance. population in this study are all companies of agriculture and mining sector listed in BEI year 2013-2016. The type of research used in this study is empirical research. The sampling technique used is purposive sampling. Based on sampling through purposive sampling, then obtained as many as 14 samples of banking companies with a total observation of research as much as 56 observations. The results of this study found that disclosure of corporate social responsibility, executive risk preference and capital intensity did not affect tax avoidance.
PENGARUH KEPEMILIKAN MANAJERIAL DAN KUALITAS AUDITOR EKSTERNAL TERHADAP NILAI PERUSAHAAN
Authors: Poerwati Liza
Published: October 2022

This study aimed to investigate the influence of managerial ownership and quality eksternal auditor on firm value. Firm value in this study is proxied by Tobin'S Q. The sample was selected from manufacture companies were listed on Indonesia Stock Exchange in 2005 until 2009 using a Quota Random sampling method. The method of analysis of this study used linear regression. The Result of this study show both ownership managerial auditor and quality auditor eksternl have an effect on to firm value. Ownership managerial have an effect on negative and significant. Quality auditor eksternal have an effect on positive and significant.
PENGETAHUAN, KETERAMPILAN, PENGAWASAN INTERNAL, KOMITMEN DAN AKUNTABILITAS PENGELOLAAN KEUANGAN KOTA BENGKULU
Authors: Melinda Rekha
Published: October 2022

This research aims to examine the effect of knowledge, skill, internal supervision, to the accountability of regional financial management areas on the regional work units in bengkulu city goverment. Populations used in this research are all OPD Bengkulu City. The research data was obtained through questionnaire given to the Head of Unit, head of financial sub-division, treasurer of expenditure and treasurer of receipt. The result shows that knowledge, skill, internal supervision has a positive and significant effect of the accountability to regional financial management.
PENGARUH PARTISIPASI PUBLIK, AKUNTABILITAS, TRANSPARANSI DAN INTEGRITAS TERHADAP KINERJA KEUANGAN KABUPATEN BENGKULU TENGAH
Authors: Suryani Pesi
Published: October 2022

This study aims to examine the influence of public participation, accountability, transparency and integrity to the regional financial performance of Central Bengkulu District. Populations in this study are all financial managers that exist in the organization of regional government of Central Bengkulu District, where there are 38 organizations of regional devices. While the sample in this study is based on purposive judgement sampling method, where researchers have determined some previous criteria.The result of this research showed that public participation, accountability and integrity have a positive effect on the regional financial performance of Central Bengkulu District. While transparency hasn’t effect on the regional financial performance of Central Bengkulu District.That findings imply that the district government of Central Bengkulu should be maintained and improved the level of public participation, accountability, transparency and integrity of local financial management in order to improve its financial performance.
PENGHINDARAN PAJAK, TUNNELING, KONEKSI POLITIK, DAN NILAI PERUSAHAAN NON KEUANGAN INDONESIA
Authors: Rahmadita Aulia
Published: October 2022

This study aims to provide an empirical evidence of about is the effect of tax avoidance on tunneling, tunneling moderate tax avoidance on firm value and political connection to moderate the effect of tax avoidance on firm value. The population in this study are all non-financial companies listed in Indonesia Stock Exchange 2012-2016. The sample of this research is 86 non-financial sector companies listed on Indonesia Stock Exchange 2012-2016. collection method using purposive sampling technique. were selected as a sample of the total 286 observations this study. The method of analysis in this study using regression analysis two stage last square.The results of this study indicate that: 1) Tax Avoidance has positive and significant effect on tunneling using OREC and NOREC1 proxies. 2) tunneling that moderates tax avoidance does not affect the firm value. 3) political connection that moderates tax avoidance does not affect the firm value.
SIKLUS HIDUP PERUSAHAAN DAN PENGHINDARAN PAJAK
Authors: Sandy Sari Awlia
Published: October 2022

This study aims to provide empirical evidence that there are differences in tax avoidance that occurs in every corporate life cycle and the life cycle of the company affect tax avoidance. The population in this study are all non-financial companies listed in Indonesia Stock Exchange 2011-2016. The sample of this research is 228 non-financial sector companies listed in Indonesia Stock Exchange 2011-2016. Collection method usig purposive sampling technique. Were selected as a sample of the total 1102 observations this study. The method of analysis in this study using different test Independent Sample t-test and logistic regression analysis.The results of this study indicate that: 1) There is no difference in tax avoidance that occurs in every corporate life cycle either by using ETR proxy or CETR proxy. 2) The life cycle of the company has no effect on tax evasion by the company either by looking at ETR or CETR and doesn’t form a U-Shaped linear pattern.
ANALISIS PERBEDAAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL MENGGUNAKAN RASIO CAMEL
Authors: Novianti Maya
Published: October 2022

The purpose of this research is to analyze and to know the difference of financial performance between conventional bank and sharia bank period 2012-2016 using financial ratio proxy (CAMEL). The data used in this research is secondary data obtained from financial reports of Conventional Bank and Sharia Bank. The sample size is 29 Banks, consisting of 20 conventional banks and 9 Syariah banks. Data analysis method used is one way ANOVA difference test.The result of the research shows that there is a significant difference between conventional bank financial performance and financial performance of sharia bank seen from Capital Adequacy Ratio (CAR), Net Profit Margin (NPM) and Loan to Deposit Ratio (LDR). While, the ratio of Return On Risk Asset (RORA) and Return On Asset (ROA) financial performance of conventional Bank and Bank of Sharia could not significant difference.
KONFLIK PERAN, KETIDAKJELASAN PERAN, STRES KERJA, DAN KUALITAS AUDIT INSPEKTORAT PROVINSI BENGKULU
Authors: Litania Litania
Published: October 2022

The purpose of the study is to analyze the influence of the role conflict and role ambiguity toward work stress and to analyze effect of work stress toward audit quality auditor Inspectorate in the Bengkulu Province. The data were used primary data, which obtained questionnaire to the data collecting. The sampling was used census method, equal to 167 respondents. The methods of data analysis were used Structural Equation Modeling (SEM). The result from the data analyze show that: (1) the role conflict has a positive significant influence toward work stress; (2) the role conflict has a positive significant influence toward audit quality; (3) the role ambiguity has a positive significant influence toward work stress; (4) the role ambiguity has a negative significant influence toward audit quality; (5) the work stress has negative significant influence toward audit quality; (6) the work stress has mediating effect on influence of role conflict toward the audit quality in the Inspectorates Offices in Bengkulu Province; and (7) the work stress has not mediating effect on influence of role ambiguity toward the audit quality in the Inspectorates Offices in Bengkulu Province.
PENGARUH DEBT TO EQUITY RATIO DAN RETURN ON ASSET TERHADAP RETURN SAHAM PERUSAHAAN MAKANAN DAN MINUMAN INDONESIA
Authors: Candra Revi
Published: October 2022

This study is to examine the effect of DER on stock returns, the effect of DER on ROA, the effect of ROA on stock returns, the effect of DER and ROA on stock returns and the indirect effect of DER on stock returns mediated by ROA. The research data obtained through the website of the Indonesia Stock Exchange (IDX) manufacturing companies in the food and beverage sector listed on the IDX as many as 18 companies. The method of analysis uses linear regression analysis with 4 regression models using the IBM version of the SSS program. t test shows the results of the study that DER has no effect on stock returns, DER has no effect on ROA, ROA has an effect on stock returns, and DER has no indirect effect on stock returns through ROA.
Emprendimiento familiar como eje del derecho laboral en la provincia de Santa Elena - Ecuador
Authors: Pico-Gutiérrez Eduardo , Robles-Riera Lissette , Loor-Solorzano María
Published: October 2022

El tema de investigación tiene como objetivo recopilar información fidedigna, referente a la creatividad e innovación de las familias emprendedoras en el contexto complejo de la crisis generada desde la pandemia del covid-19 y la búsqueda de alternativas de supervivencia para generar ingresos que cubran las necesidades básicas del hogar, porque tienen derecho. El emprendimiento familiar se ha extendido por las necesidades y la angustia de encontrar alguna actividad económica que ayude a solventar la crisis económica y sanitaria que ha vivido la población por los despidos masivos de trabajadores, el cierre de empresas y negocios, que ha impulsado emprender a hombres y mujeres cabezas de familia, a quienes se auscultó con metodología de encuesta virtual para recolectar información pertinente que facilite el análisis de los resultados que describe el sacrificio, la necesidad, la desesperación y la oportunidad que sortearon las familias de la muestra seleccionada con lo que queda demostrado la capacidad innovadora, la iniciativa, la suspicacia para usar medios tecnológicos, marketing digital y redes sociales; así como autos, motos, triciclos, bicicletas y más medios para entregar productos a domicilio desde sus emprendimientos de elaboración casera y artesanal, semi industrial, servicios y negocios comerciales, entre otros que han permitido a la comunidad peninsular y del país subsistir, haciendo respetar su derecho al trabajo digno y honesto para bienestar propio y de sus familias.
Caracterización de estrategias comerciales y marketing para productos tecnológicos importados desde China-Ecuador en 2022
Authors: Paz-Zhuño Estefanía , Paucar-Jiménez Cristhian , Benítez-Luzuriaga Francisco
Published: October 2022

Las compras a proveedores en el exterior, en los últimos años han representado múltiples ventajas para las pequeñas y medianas empresas debido a los acuerdos comerciales que se han firmado y a la reducción de aranceles en importación, por ende, muchas empresas optaron por realizar importaciones. El comercio y el marketing digital desde antes han estado muy relacionados, y más aún con el desarrollo de las tecnologías de la información y comunicación, que cada vez genera más beneficios económicos para todas las empresas. En base a lo antes mencionado, esta investigación tiene como objetivo seleccionar las principales estrategias de comercio y marketing para productos tecnológicos importados desde China a Ecuador en 2022, para el nicho de mercado que son las pequeñas y medianas empresas de la ciudad de Machala. La metodología que se empleó para esta investigación es la de analítico sintético en donde se seleccionó como referencia la recopilación de información en fuentes secundarias como artículos académicos y páginas web. Las conclusiones de la presente investigación mencionan que para aplicar correctamente las estrategias de marketing en el comercio internacional se debe conocer el mercado al cual se dirige en cuanto al comercio electrónico, análisis de mercado y canales de comunicación en donde se pretenda aplicar el marketing.
E-commerce: desde la perspectiva del cliente de la ciudad de Pasaje
Authors: Vega-Arteaga Jhonny , Ojeda-Gallegos Xavier , Solórzano-González Alexandra
Published: October 2022

El uso del comercio electrónico y la cultura de compra desarrollada por el avance tecnológico han permitido que se utilice este medio como método de comercialización para la adquisición de bienes o servicios necesarios para satisfacer las necesidades de los consumidores en la ciudad de Pasaje.  
Actualmente, el avance de la tecnología ha abierto el paso a que los consumidores adquieran un nuevo comportamiento dentro de este mercado, por ello el interés de este presente se centra en la realización de una investigación de los aspectos, factores y elementos que influyen en el cliente al momento de realizar compras en microempresas, mediante la metodología cuantitativa- descriptiva la cual tiene como finalidad caracterizar el objeto de estudio, para ello se utilizó como instrumento encuestas en línea. Entre los principales resultados expuestos por la tabulación de las encuestas se demuestran los aspectos que influyen en los consumidores al utilizar el comercio electrónico como medio de comprar, algunos de estos aspectos son la comodidad, los precios accesibles, la publicidad real y la facilidad en la utilización de medios electrónicos; de esta manera el consumidor ahorra tiempo y dinero.
Análisis de los factores que influyen en la intención de compra dentro del sector de comidas rápidas en la ciudad de Machala: caso “Chesco Pizzería”.
Authors: Freire-Arce David , Morocho-Fernández Andrey , Aguilar-Gálvez William , Bonisoli Lorenzo
Published: October 2022

El objetivo de la presente investigación es analizar los factores que influyen en la intención de compra dentro del sector de comidas rápidas en la ciudad de Machala: caso “Chesco Pizzería”. Para la materialización de este proyecto se estudiaron las variables notoriedad, calidad, lealtad e intención de compra con respecto a la marca, para ello se empleó una metodología cuantitativa, con un modelo de encuesta estructurada empleando la escala de Likert, con un numero de muestra de 174 personas constituida por hombres y mujeres de 18 a 40 años. Para la medición de los datos se utilizó el método (PLS-SEM), donde se logró recolectar información clave acerca de los factores que influencia en la intención de compra dentro del sector de comidas rápidas en la ciudad de Machala. Los resultados revelaron la aceptación de dos de las tres hipótesis que fueron planteadas, demostrando que la notoriedad no se ve significativamente ligada a la intención de compra, no obstante, se demostró que las variables lealtad y calidad si se ven ligadas significativamente a la intención de compra. Esta valiosa información obtenida puede quedar como base para futuras investigaciones.