bluuebunny/crossref_metadata_2025_split huggingface dataset:
AKUNTANSI PARTAI POLITIK
Authors: Kariyoto Kariyoto 
Published: January 2016

<p>Accounting for Political Parties. Healthy political parties, credible and capable of running the General Election held in a democratic, honest and fair is the capital of democracy credible. Democracy is a credible government authorized the creation of a solid and authoritative with effective control of the institution legistalif. Credible democracy is not possible without transparency and clear accountability mechanisms for the financing of political activities, both financial and political party financing of the General Election. This financial accountability requires transparency of financial accounting standards for political parties, political party auditing guidelines, and the existence of guidelines, regulations, and procedures for financial reporting on the activities of the General Election campaign for political parties. One of the major problems that arise are the accounting standards. In the meantime, the existing accounting standards, namely Principle of Financial Accounting Standards 45, the accounting standards made for non-profit organization that Indonesia Institute of Accountants (IAI )is also used for political parties. (PSAK) 45 is not sufficient to accommodate the characteristics of different political parties with other nonprofit organizations. Therefore, this study recommends a modification or specific guidelines for financial accounting standard for political parties. This article we hope will encourage various parties, in this Parliament, the Commission, the Supreme Court and the Association of Accounting Indonesia to sit together and agree on specific accounting standards for political parties including campaign funds. This paper hopefully be a reference, although subject to change according to the Law on Political Parties and Elections are currently being discussed in Parliament. Accounting standards in this paper can be a reference to the new legislation. Reflecting the general election of 2009 was the lack of management, accountability and control of financing of political activities. Almost all political parties having problems financing of political activities, including the financing of legislative elections that followed the political campaign. Weak financial systems has led to uncontrolled political money (money politics), which involves almost all political parties in elections.</p>
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI)
Authors: Mardani Ronny Malavia 
Published: January 2016

<p>The objective of this study is to analyze the influence of Intellectual Capital to Corporate Finance Performance. Based on the result of this study, show that : a) There is a positive influence of Intellectual capital (VACA, VAHU, and STVA) to the company's financial performance (Return on Equity, Return on Total Assets, Asset Turn Over, and Growth Revenue).; b) There is a positive influence of Intellectual capital (Vaca, VAHU, and STVA) to the future of company's financial performance, and c) There is a positive influence of average growth of the Intellectual Capital to the future company's financial performance..</p> <p> </p><br />
PENGARUH PENGALAMAN AUDITOR DAN ORIENTASI ETIKA TERHADAP KEPUTUSAN ETIS AUDITOR NEGARA DENGAN KOMITMEN PROFESIONAL SEBAGAI VARIABEL INTERVENING
Authors: Hapsari Niken Nindya 
Published: January 2016

<p>The objective of this study to examine The influence of auditor experience and ethical orientation on making ethical decision of governmental auditor, using professional commitment as an intervening variable. This research was developed from research Butt (1988), Zeigenfuss dan Singhapakdi (1994) also Windsor and Ashkanasy (1995) by changing professional commitments as an intervening variable on making ethical decision of auditor.The research was conducted using survey methods of governmental auditor who worked on the State Audit Office of the Representative Office of East Java Province is distributed directly to the response rate of 85%. The unit of analysis were auditors with 100 respondents as samples. The analysis data technique in testing the hypothesis is path analysis.The results of this study indicated that <em>first</em>, the experience of auditors, ethical orientation influenced professional commitment and ethical orientation also commitment influenced ethical decision, meanwhile the auditor's experience did not influence the ethical decision. <em>Second, </em>these finding suggested that the professional commitment as an intervening variable of auditor experience and ethical orientation to the auditor's consideration of ethical decisions.The results concluded the auditor's experience and ethical orientation are two important issues related to professional commitment and ethical decision making. In towards the previous auditor experience and high ethical orientation could improve with good professional commitments as well as ethical decisions.</p> <p> </p> <p><strong></strong><strong> </strong></p>
THE RELATIONSHIPBETWEEN CEO COMPENSATION AND COMPANY PERFORMANCES
Authors: Segaf Segaf 
Published: January 2016

<p>Akhir-akhir ini gaji CEO (Chief Executive Officers) telah menyita perhatian investor, masyarakat, bahkan media terkait dengan kinerja perusahaan. Artikel ini mengkaji dan menganalisa keterkaitan antara gaji CEO dengan kinerja perusahaan. Walaupun pertanyaan ini telah dikaji oleh peneliti terdahulu namun kebanyakan dilakukan di negara maju seperti Amerika dan Inggris. Pengumpulan data melalui laporan keuangan tahunan, program Data Stream Thompson dan Laporan Rapat Umum Pemegang Saham. Tiga puluh perusahaan digunakan sebagai sample dari lebih 500 perusahaan terdaftar di KLSE (Kuala Lumpur Stock Exchange). Pengambilan sample menggunakan metode simple random sampling dengan tujuan untuk memberikan kesempatan yang sama pada penelitian ini. Pada penelitian ini pengukuran kinerja perusahaan melalui ROE (<em>Return on Equity</em>), ROA (<em>Return on Asset</em>), EPS (<em>Earning per Share</em>) dan NPM (<em>Net Profit Margin</em>) selama enam tahun (2003-2008) berdasar perhitungan tahunan. Kemudian data dianalisa melalui analisis deskriptif dan analisa regresi Anova. Hasil penelitian ini bahwa gaji tertinggi perusahaan oleh Genting Berhad, selama tahun 2008 merupakan tahun terbaik berinvestasi bagi tipe investor penghindar resiko, selama tahun 2003-2007 terdapat pengaruh yang signifikan antara gaji CEO dan kinerja perusahaan sedangkan pada tahun 2008 tidak terdapat pengaruh yang signifikan antara gaji CEO dan kinerja perusahaan.</p> <p> </p>
PENGUKURAN KINERJA DENGAN PRINSIP VALUE FOR MONEY PEMERINTAH KOTA BATU
Authors: Andriani Sri 
Published: January 2016

<p>This research is to measure the service has been conducted by the government of Batu City using two data analysis, are monetary performance ratio and value for money. The performance of Batu government measured using value for money classified into three those are: economy, efficienty, and effectiveness. The performance of Batu government in economy based on how to realize the fund, the performance of Batu government in efficienty based on the reality of credit (the outcome) of fund is higher than the debet (income) and based on the effectiveness because realization of revenue greater than budget revenue. The performance of Batu government measured using monetary performance ratio classified into five: effetiveness, efficiency, independence, activity and Debt Service Coverage Ratio (DSCR). The performance of Batu government is less effective in realizing the income, however the goverment is efficient enough, thought it has been inreasing in 2009. Batu government has been independence, because it could decrease and keep in depending toward external side (exspecially toward central and province government), Batu government measured using activity ratio, most of the fund is given to local apparatus needs, so the expense of public service toward local expense fund is relatively small, and based on DSCR Batu government is good.</p> <p> </p> <p> </p>
MEMBANGUN KEBENARAN TENTATIF DALAM DISIPLIN AKUNTANSI (TAFSIR DAN KRITIK ATAS KUASA RELATIVITAS KEBENARAN)
Authors: Sulistiyo Agung Budi 
Published: January 2016

<p><em>This paper attempts to explain that there is the power of relativity of truth in developing the “current” knowledge, no exception in accounting discipline. The context of “current” cannot be separated from the element of time and space where we interact in it. The result of social interaction and the capture of phenomenas is what underlies this paper. The concept of the relativity of thruth to be an axiom that should not be interfered with so that when anyone whom disputed it will be considered intorelant, selfish and small-minded. If we explore this concept in depth, actually the concept will bring us to the paradoxical attitude (double-standard of attitude) and ambivalent (double-standard of truth) in every process of our thought.</em></p> <p><em> </em></p> <p><em></em></p>
DECISION USEFULNESS: DALAM PENGAMBILAN KEPUTUSAN DAN INVESTASI
Authors: Fahrudin A Ahmad 
Published: January 2016

<p>This paper discusses the financial report based on historical prices. Using historical price makes it useful even today emerged another method. To quickly understand this concept, we need to consider other theories of the economics and finance. As an accountant, you can not begin to make financial statements more useful to us to know what is meant by usefulness. We also need a proper description of the information. Decision theory and the theory of investment helps in understanding the concepts of financial reporting information.</p> <p> </p>
ANALISIS PENGARUH FAKTOR FUNDAMENTAL PERUSAHAAN DAN RISIKO SISTEMATIS TERHADAP RETURN SAHAM
Authors: Arina Absari Dyatri Utami , Sudarma Made , Chandrarin Grahita 
Published: January 2016

<p>This research aim to know influance of fundamental factors as financial ratio with proxy liquidity, asset size, debt equity ratio (DER), return on equity (ROE), earnings per share (EPS), price earnings ratio (PER) and systematic risk to the rate of return in Indonesian Stock Exchange. Manufacturing company as sample the taken amount to 54 emiten the listed in Indonesia Stock Exchange with period of research between of 2008 up to year of 2011. Analysis method the used is multiple linear regression. Analysis results indicate that from some element fundamental factor be like liquidity, asset size, debt equity ratio (DER), return on equity (ROE), earnings per share (EPS), price earnings ratio (PER) and systematic risk simultanly there are the influence significant to the profitability represented by rate of return. Partially show only earnings per share (EPS) and systematic risk with explained by variation the expressed in adjusted R<sup>2</sup> equal to 7,8 % is while the rest equal to 92,2 % influenced by other variable which is not explained by this research model. Where as other variable not influence with models is liquidity, asset size, debt equity ratio (DER), return on equity (ROE) and price earnings ratio (PER). Research result pursuant to hypothesis test indicate that between some element fundamental factors is most dominant influence the rate of return at the manufacturing company of listed in Indonesia Stock Exchange is systematic risk.</p> <p> </p><br />
VARIABEL-VARIABEL PENENTU HOLDING PERIODS SAHAM SYARI’AH DI INDONESIA
Authors: Fitriyah Fitriyah , Rahayu Yayuk Sri 
Published: January 2016

This research was aimed to determine whether the variables bid-ask spread, market value, variance return and dividend payout influence holding period partially and simultaneously and to determine the variables that most influence the holding period of shares of sharia in Indonesia Stock Exchange. The population in this research are the companies listed in the Jakarta Islamic Index over the period 2007 to 2010. Sampling using a purposive sampling technique and number of sample are 10 companies.. The result shows, the variable spreads, market value, variance return, dividend payout ratio simultaneously influence the holding period. While partially, there are two variables that significantly influence the holding period that is spread and dividend payout ratio with a significant negative relationship and the spread has a significant positive relationship to the holding period at α 5%. And the most influential variable is spread. The final conclusions are on the Indonesia Stock Exchange, investors alleged psychological factor is the factor most be taken into consideration in decisions about withholding or release of a common stock. Keyword: Holding periods, bid ask spread, market value, and variance return Abstraksi Penelitian ini bertujuan untuk mengetahui apakah variabel bid-ask spread, market value, varians return dan dividen pay out ratio mempengaruhi holding periods secara parsial dan simultan dan untuk mengetahui variabel yang paling mempengaruhi holding period saham syariah di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic Index selama periode 2007 sampai 2010. Sampling sebanyak 10 perusahaan ditentukan dengan teknik purposive sampling. Hasil analisis menunjukkan variabel bid-ask spread, market value, varians return dan dividen pay out ratio secara simultan mempengaruhi holding periods. Sedangkan secara parsial, ada dua variabel yang berpengaruh signifikan terhadap holding period yaitu dividen pay out ratio yang signifikan negatif dan bid-ask spread signifikan terhadap holding period pada α 5%. Dan variabel yang paling berpengaruh adalah bid-ask spread . Kesimpulan terakhir adalah di Bursa Efek Indonesia, diduga faktor psikologis investor merupakan faktor yang paling dipertimbangkan dalam keputusan tentang pemotongan atau pelepasan saham biasa. Kata Kunci: Holding periods, bid ask spread, market value, dan variance return
PENGARUH MEKANISME CORPORATE GOVERNANCE, KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN PERUSAHAAN TERHADAP REAKSI PASAR
Authors: Mukti Bayu Tri Prasetio 
Published: January 2016

The purpose of this study was to analyze the market reaction as indicated by rising the stock price as a result of the implementation corporate governance mechanisms, environmental performance and corporate environmental disclosure published on the annual report in 2010. This study uses hypothesis testing approach to explain the causal relationship between the variables of the study. The population in this study is a registered company in Indonesia Stock Exchange. The results show that the application of corporate governance mechanism through the principles of good corporate governance has a significant effect on the market reaction that is proxied by stock prices. The tests performed on the environment performance and environment disclosure which is proxied by the Rating of Company Performance in Environmental Management (PROPER) and the Indonesian Sustainability Reporting Award (ISRA) found that there is no significant effect on the market reaction that is proxied by stock prices. Keywords: Corporate Governance, Environmental Performance, Environmental Disclosure, and Stock Price. ABSTRAK Tujuan penelitian ini adalah untuk menganalisis reaksi pasar yang ditunjukkan dengan meningkatnya harga saham sebagai akibat dari penerapan mekanisme corporate governance, publikasi pemeringkatan kinerja lingkungan dan publikasi pemeringkatan pengungkapan lingkungan perusahaan pada saat publikasi laporan tahunan tahun 2010. Penelitian ini menggunakan pendekatan hypotesis testing untuk menjelaskan hubungan kausal antara variabel-variabel penelitian. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil pengujian menunjukkan bahwa penerapan mekanisme corporate governance melalui prinsip-prinsip good corporate governance memiliki pengaruh yang signifikan terhadap reaksi pasar yang diproksikan dengan harga saham. Pengujian yang dilakukan terhadap aspek lingkungan sosial perusahaan yaitu kinerja lingkungan dan pengungkapan lingkungan perusahaan yang masing-masing diproksikan oleh Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup (PROPER) dan Indonesian Sustainability Reporting Award (ISRA) belum mampu menunjukkan adanya pengaruh yang signifikan terhadap reaksi pasar yang diproksikan dengan harga saham. Kata Kunci: Corporate Governance, Kinerja Lingkungan, Pengungkapan Lingkungan, dan Harga Saham
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Wakid Nadiah Lutfi , Triyuwono Iwan , Assih Prihat 
Published: January 2016

Corporate Social Responsibility (CSR) is the liability of an organization that not only provide goods and services that are good for society, but also maintain the quality of the social environment and physical, and also give contribute to community welfare which they are life. The disclosure of corporate social responsibility become a liability for the company in the form PT by UU Perseroan No. 40 Year 2007 about Perseroan Terbatas, Bab V, Pasal 74. The aim of this research is to test and find the effect of size company, profitability, profile company, size board of commissioners, and leverage financial toward to disclosure of corporate social responsibility on manufacturing companies. Population of this research is manufacturing comoanies year 2008-2011. This research used judgement sampling techniques and obtained sample of 30 companies. Analysis tool used multiple regression analysis and measurement for disclosure of CSR used GRI indicators. The results show that leverage financial influence on the disclosure of corporate social responsibility. In contrast, size company, profitability, profile company, and size board of commissioners has not influence toward to disclosure of corporate social responsibility. Keywords : size company, profitability, profile company, size board of commissioners, leverage financial, Corporate Social Responsibility ABSTRAK Tanggung jawab sosial perusahaan (CSR) merupakan kewajiban organisasi yang tidak hanya menyediakan barang dan jasa yang baik bagi masyarakat, tetapi juga mempertahankan kualitas lingkungan sosial maupun fisik, dan juga memberikan kontribusi terhadap kesejahteraan komunitas tempat mereka berada. Pengungkapan tanggung jawab sosial menjadi suatu kewajiban bagi perusahaan berbentuk PT berdasarkan UU Perseroan No.40 Tahun 2007 tentang Perseroan Terbatas, Bab V, Pasal 74. Penelitian ini bertujuan untuk untuk menguji dan membuktikan pengaruh ukuran perusahaan, profitabilitas, profil perusahaan, ukuran dewan komisaris, dan leverage keuangan terhadap pengungkapan tanggung jawab sosial pada perusahaan manufaktur. Populasi penelitian adalah perusahaan manufaktur tahun 2008-2011. Penelitian ini menggunakan teknik judgement sampling dan diperoleh sampel sebanyak 30 perusahaan. Alat analisis yang digunakan adalah analisis regresi berganda dan pengukuran pengungkapan CSR menggunakan indikator GRI. Hasil penelitian menunjukkan bahwa leverage keuangan berpengaruh terhadap pengungkapan tanggung jawab sosial. Sementara ukuran perusahaan, profitabilitas, profil perusahaan, dan ukuran dewan komisaris tidak terbukti berpengaruh terhadap pengungkapan tanggung jawab sosial Kata Kunci : ukuran perusahaan, profitabilitas, profil perusahaan, ukuran dewan komisaris, leverage keuangan, Corporate Social Responsibility
FAKTOR INDIVIDU DAN FAKTOR SITUASIONAL : DETERMINAN PEMBUATAN KEPUTUSAN ETIS KONSULTAN PAJAK
Authors: Adriana Padma , Rosidi Rosidi , Baridwan Zaki 
Published: January 2016

<p><strong><em>Abstract</em></strong></p> <p><em>The purpose of this study is to examine the determinant of tax practitioners ethical decision making behaviour. The factors that were examined in this study were individual factors; PRESOR, </em>Machiavellian<em>, and situational factors; risk preference, importance of tax to practice, exposure to current tax practice, closeness of client relationship. </em><em> </em></p> <p><em>This study used survey method in gathering the data. Population of this study were tax practitioners joined in IKPI (Ikatan Konsultan Pajak Indonesia) in Jawa Timur, Indonesia. A total of 38 </em><em>samples</em><em> were processed using Logistic Regression. The model of this study explained </em><em>45</em><em>% determinants of tax practitioners ethical decision making. </em></p> <p><em>The results of this study showed that PRESOR and </em>Machiavellian<em> as individual factors affects tax practitioners ethical decision making. Situational factors in this study, which were risk preference, importance of tax to practice, exposure to current tax practice, closeness of client relationship was proven not to have a significant effect to ethical decision making. </em></p> <p><em> </em></p> <p><em>Keywords: Ethical Decision Making, Individual Factors, PRESOR, </em>Machiavellian<em>, Situational Factors.</em></p> <p><strong> </strong></p> <p> </p><p><strong>Abstrak</strong></p> <p>Studi ini bertujuan untuk menguji determinan pengambilan keputusan etis konsultan pajak. Faktor-faktor yang diteliti pada studi ini adalah faktor individu, yaitu PRESOR dan Machiavellian, dan faktor situasional, yaitu preferensi risiko<em>, </em>dominasi profesional<em>, </em>kekinian informasi<em>, </em>dan<em> </em>hubungan profesional<em>. </em><em> </em></p> <p>Studi ini menggunakan metode survei dalam pengambilan data. Populasi yang digunakan adalah konsultan pajak yang terdaftar di Ikatan Konsultan Pajak Indonesia (IKPI) Jawa Timur. Sebanyak 38 sampel yang dapat diolah dengan menggunakan regresi logistik dan hasilnya adalah model studi dapat menjelaskan 45% determinan pengambilan keputusan etis konsultan pajak.</p> <p>Hasil studi ini menunjukkan bahwa faktor individu yaitu PRESOR dan Machiavellian memberikan pengaruh signifikan terhadap pengambilan keputusan etis konsultan pajak, sedangkan faktor situasional yaitu preferensi risiko<em>, </em>dominasi profesional<em>, </em>kekinian informasi<em>, </em>dan<em> </em>hubungan profesional tidak berpengaruh secara signifikan terhadap pengambilan keputusan etis.</p> <p> </p> <p>Kata kunci: Pengambilan Keputusan Etis, Faktor Individu, PRESOR, Machiavellian, Faktor Situasional.</p>