Pengaruh Kompetensi Dan Komitmen Profesional terhadap Motivasi Kerja Auditor ( Studi Empiris Pada Inspektorat Kabupaten Aceh Utara )

This study aims to determine whether the professional competence and commitment affect the auditor's working motivation at the Inspectorate of North Aceh district. The research method in this study is causal research design with the auditors of Inspectorate of North Aceh district as samples. This study was conducted in 2011. Data used is primary data that were obtained from questionnaires and distributed directly to the auditors in North Aceh district Inspectorate. The data analyzed in this study were compiled from questionnaire respondents regarding the competence, commitment and motivation of professional auditors. The method of analysis in this study is a qualitative analysis method by testing the quality of the data and classical assumptions testing and then the data will analysis by multiple linear regressions with t-Test and F Test. The results showed that the competence does not give effect partially on Auditor’s working motivation in North Aceh District Inspectorate, while the profession 's commitment partially has an effect on working motivation to auditors in North Aceh District Inspectorate. Simultaneously, competence and professional commitment has an effect working motivation of auditors in North Aceh District Inspectorate

Analisis Penerapan Modernisasi Administrasi Perpajakan Dan Implikasinya terhadap Kinerja Account Representative

The objective of this research is to examine and analyze the influence of Implementation of tax administration modernization to the performance of an Account Representative at Banda Aceh Small Tax Payer Office. Types of reseach used in this reseach are verificative research or hypotesis testing research. Population in this research is 494 Corporate Taxpayers that engaged in the service provider and located in the Banda Aceh city and 84 Corporates was choosen as samples of this research. The data collection technique used is primary data obtained directly by distributing questionnaires to the respondents. Statistical hypothesis testing is done by using multiple linear regression. These results indicate simultaneously that restructuring of the organization, improvement of business processes, improving human resource management, and implementation of good governance improve significantly the performance of Account Representative at Banda Aceh Small Tax Payers Office. However, the partial restructuring of the organization variable has no effect on the performance of Account Representative at Banda Aceh Small Tax Payers Office. While the variable improvement of business process, improvement of human resource management, and implementation of good governance significant effect on the performance of Account Representative

Pengaruh Financial Leverage, Likuiditas, Pertumbuhan Asset, dan Ukuran Perusahaan terhadap Beta Saham Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia

The purpose of this study is to investigate the influence of financial leverage, liquidity, asset growth, size on the beta stock in manufacturing companies in Indonesia Stock Exchange. The sample in this study is manufacturing companies listed in Indonesia Stock Exchange during the 5 periods (2008-2012). Total samples are 58 companies. The sample selection is done by using the method of stratified random sampling. The multiple linear regression analysis was used to test the hypothesis.This research found that asset growth has significant effect on systematic risk, while variable financial leverage, liquidity, sizedid not have significant effect on systematic risk. The purpose of this study is to investigate the influence of financial leverage, liquidity, asset growth, sizeon the beta stock in manufacturing companies in Indonesia Stock Exchange. The sample in this study is manufacturing companies listed in Indonesia Stock Exchange during the 5 periods (2008-2012). Total samples are 58 companies. The sample selection is done by using the method of stratified random sampling. The multiple linear regression analysis was used to test the hypothesis.This research found that asset growth has significant effect on systematic risk, while variable financial leverage, liquidity, sizedid not have significant effect on systematic risk

Usulan Model Sistem Pengawasan Syariah Pada Perbankan Syariah Di indonesia

Supervision of Shariah compliance in the Islamic financial institutions is a DPS task This study analyzes and evaluates the compliance monitoring by taking the object of Islamic banking in Indonesia either approach or organizational systems approach. This study uses primary data in the form of interviews with 6 DPS on 6 BUS and secondary data from the report GCG 9 BUS 2011-2012. With inductive approach using content analysis and theoretical analysis, the results of this study indicate that the general practice of sharia compliance monitoring is still not optimal yet. Furthermore, this study proposes a model of supervision using a systems approach that aims to improve the supervision of such compliance. The model proposed in this study not only involve DPS, but also part of compliance, internal audit, and the audit committee of Islamic banking, as well as external audit and the Financial Services Authority (FSA) that acting as banking supervisor to replace BI.Supervision of Shariah compliance in the Islamic financial institutions is a DPS task This study analyzes and evaluates the compliance monitoring by taking the object of Islamic banking in Indonesia either approach or organizational systems approach. This study uses primary data in the form of interviews with 6 DPS on 6 BUS and secondary data from the report GCG 9 BUS 2011-2012. With inductive approach using content analysis and theoretical analysi, the results of this study indicate that the general practice of sharia compliance monitoring is still not optimal yet. Furthermore, this study proposes a model of supervision using a systems approach that aims to improve the supervision of such compliance. The model proposed in this study not only involve DPS, but also part of compliance, internal audit, and the audit committee of Islamic banking, as well as external audit and the Financial Services Authority (FSA) that acting as banking supervisor to replace BI

Pengaruh Kualitas Penerapan Good Corporate Governance dan Risiko Pembiayaan terhadap Profitabilitas Perbankan Syariah

The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis.  T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis.  T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven

Analisis Pengaruh Blockholder Ownership dan Asset Tangibility terhadap Kebijakan Hutang pada Perusahaan Telekomunikasi yang Terdaftar di BEI Periode 2008-2011

The objective of this research is to determine the influence of blockholder ownership and asset tangibility toward debt policy on listed companies from the telecommunication sector at the Indonesian Stock yasihExchange (BEI) for the year 2008-2011. The research type used in this research is verificative research or hypothesis testing research. By using cencus method and unbalanced panel data, there are 5 firms observation fulfilling the population criteria. The data type used is secondary data gotten from the Indonesian Stock Exchange (BEI) website and Indonesian Capital Market Directory (ICMD). The classical assumption (Normality, Heteroskedastisitas, and Multicollinearity) is used to test the normality of data and multiple regression analysis was used to test the hypothesis.The result of this research show that blockholder ownership and asset tangibility influence toward debt policy on listed companies from the telecommunication sector at the Indonesian stock Exchange (BEI) for the year 2008-2011. Analisis Pengaruh Blockholder Ownership dan Asset Tangibility terhadap Kebijakan Hutang pada Perusahaan Telekomunikasiyang Terdaftar di BEI Periode 2008-201

Pengaruh Belanja Modal terhadap Pendapatan Asli Daerah dan Dampaknya Pada Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Aceh)

The research aims to analyze the influence of Capital Expenditure on the original income and its impact on Local Government Financial Performance This research refers to a previous research’s conducted by Fajar Nugroho (2012). Objects of this research are the entire district and city in Aceh province. The research was carried out by the method of documentation. The data used are secondary data, which comes from the realization of the Budget Report Revenue and Expenditure of the district and the city in Aceh province from 2009 until 2012. The results of this study indicate that the Capital Expenditures negatively affect of the region's financial performance directly, whereas indirect positive effect on Capital Spending Growth through Revenue Financial Performance as an intervening variable region. The results of this study indicate that the capital expenditureeffect on the Local original income, Local original income effect on financial performance, capital expenditures does not affect on the financial performance directly, while indirectly capital expenditureeffect on financial performance through local original income