Analisis Faktor-faktor yang Mempengaruhi Pengungkapan Corporate Social Responsibility (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Issues raised in this research is how the influence of institutional ownership variable, independe board of directors, audit committee, and the size of the company to the level of disclosure in the company\u27s Corporate Social Responsibility manufactur in Indonesia Stock Exchange. This study aimed to analyze the influence of these variables, and to contribute in the form of useful information for investors, owners, and company management in decision making. Variable selection based on the relevant theory and reference the results of previous research related to the study. The research methodology uses quantitative methods, the amount of a total of 106 observations sourced from 53 companies during the second annual period. The results of this study found that the variables of institutional ownership, board of commissioners independe, audit committee, and the size of the company turns its influence signifkan on the level of disclosure of Corporate Social Responsibility when viewed simultaneously, but when viewed in partial only institutional ownership and the size of the companies that have significant influence, while the other two did not have a significant influenc

Dampak Tax Accounting Choices Terhadap Tax Aggressive

Tax Accounting choices in this study chose the straight-line method and the FIFO method,which is  the management actions in determining the policies that are applied to compile  financial statements and used as an indicator of  tax aggresivitas. In addition the study also used the deffered tax expense and firm size as another  independent variable  to measure the tax aggresivitas action of the tax aggressiveness. This study aims  to analyze the tax accounting choices, defferen tax expense and tax firm size as an indicator of tax aggressiveness. The samples used in this study as many as 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2010-2014. The sample were with how purposive random sampling by using certain criteria. Tax accounting choices is measured by the selection of the method of straight line method and the FIFO method with dummy variables, whereas for deffered tax expense is measured by comparing the deffred tax expense by total assets. Firm size is measured by taking the natural logarithm of total assets. The results of this study found that the straight-line method significant negative effect against the tax aggressiveness. while the FIFO method has  no affect against tax aggressiveness. Deffered tax expense significant negative effect on tax aggressiveness and firm size are significant negative effect against  tax aggressiveness. So it can be said that the method of  straight-line and deffered tax expense can be used as an indicators of tax aggressiveness

Pengaruh Faktor Keuangan dan Intensitas Aset Tetap terhadap Keputusan Pelaporan Keuangan dan Pajak

This study is purposed to test empirically the effect of debt ratio, long-term debt ratio, financing deficit and fixed assets intensity on financial and tax reporting decisions. Sampling using purposive sampling method and produces 101 manufacturing companies that listed on the Indonesia Stock Exchange during 2014 to 2016. Hypothesis testing using logistic regression analysis because independent variables measured by dummy. The results show that the debt ratio, long-term debt ratio and financing deficit give significant negative effect on the financial reporting and tax decisions. Meanwhile, fixed asset intensity does not give significant influence to financial reporting and tax decisions

PENGANTAR PERBANKAN SYARIAH (Konsep, Regulasi & Parktis)

Bank syariah adalah bank yang melaksanakan kegiatan usaha berdasarkan prinsip Syariah, yaitu aturan perjanjian berdasarkan hukum Islam antara bank dan pihak lain untuk penyimpanan dana dan atau pembiayaan kegiatan usaha, atau kegiatan lainnya yang dinyatakan sesuai dengan Syariah. Bank Syariah, atau biasa disebut Islamic Bank di negara lain,berbeda dengan bank konvensional pada umumnya. Perbedaan utamanya terletak pada landasan operasi yang digunakan. Kalau bank konvensional beroperasi berlandaskan bunga, bank syariah beroperasi berlandaskan bagi hasil, ditambah dengan jual beli dan sewa. Hal ini didasarkan pada keyakinan bahwa bunga mengandung unsur riba yang dilarang oleh agama Islam. Di Indonesia, Sank Syariah telah muncul semenjak awal 1990-an dengan berdirinya Bank Muamalat Indonesia. Secara perlahan bank syariah mampu memenuhi kebutuhan masyarakat yang menghendaki layanan jasa perbankan yang sesuai dengan prinsip syariah agama Islam yang dianutnya, khususnya yang berkaitan dengan pelarangan praktek riba, kegiatan yang bersifat spekulatif yang nonproduktif atau serupa dengan perjudian, ketidakjelasan, dan pelanggaran prinsip keadilan dalam bertransaksi, serta keharusan penyaluran pembiayaan dan investasi pada kegiatan usaha yang etis dan halal secara Syariah. Buku ini akan menguraikan secara jelas dan rinci terkait Perbankan Syariah baik secara konsep ataupun secara historis perkembangannya di Indonesia. Pembahasan buku ini di bagi ke dalam 14 (empat belas) bab yang terdiri dari pembahasan: Konsep Ekonomi dan Perbankan Dalam Islam, Transaksi Terlarang Dalam Syariah Islam, , konsep dan jenis-jenis akad Syariah, konsep dasar Perbankan Syariah, Sejarah Perkembangan Bank Syariah di Indonesia, Pengaturan Perbankan Syariah Indonesia, Prinsip Operasional Perbankan Syariah, Sistematika Pembiayaan dan Investasi Perbankan Syariah, Manajemen Likuiditas Bank Syariah, Laporan Keuangan Bank Syariah, Penilaian Tingkat Kesehatan Bank Syariah, Penyelesaian Sengketa Perbankan Syariah