Faktor-Faktor Akuntansi Dan Non-Akuntansi Yang Mempengaruhi Prediksi Peringkat Obligasi Di Indonesia

Penelitian ini bertujuan untuk menguji faktor-faktor akuntansi dan non akuntansi apa saja yang mempengaruhi prediksi peringkat obligasi. Faktor akuntansi dalam penelitian ini adalah likuiditas, leverage, dan profitabilitas. Sedangkan faktor non akuntansi yang diteliti adalah maturity. Data yang digunakan dalam penelitian ini adalah data sekunder yang didapatkan dari PT. PEFINDO dan Bursa Efek Indonesia. Jumlah sampel dalam penelitian ini adalah 246 firm years sebelum 12 di antaranya dieliminasi. Sehingga data yang diobservasi dalam penelitian ini adalah 234 firm years. Hasil yang didapatkan dari pengujian menggunakan regresi logistik adalah profitabilitas mempengaruhi prediksi peringkat obligasi. Faktor-faktor lain yang diuji seperti likuiditas, leverage, dan maturity tidak berpengaruh terhadap prediksi peringkat obligasi. Hal ini menunjukkan bahwa dalam menilai suatu obligasi perusahaan pemeringkat lebih berfokus pada bottom line. Penelitian selanjutnya diharapkan dapat menguji faktor-faktor non akuntansi lain seperti secure dan umur perusahaan

Pengaruh Kualitas Audit Terhadap Tingkat Real Earnings Management

Abstract: The objective of this research is to examine whether the higher audit quality will mitigate or affect real earnings management negatively. Auditing is perceived as one of the constraint for manager to do earnings management. so that, the higher audit quality is perceived to be able to mitigate earnings management level. Sampling method which was used in this research is purposive sampling. The data in this research is financial statement from the manufacturing company from Indonesian Stock Exchange. Total number of observation in this research is 173 firm year observations. The hypothesis was tested using multiple regressions. The result shows support to the hypothesis. The support means that audit quality affects real earnings management negatively. It also means that a good audit quality is able to mitigate the earnings management Keywords : audit quality, real earnings managemen

FAKTOR-FAKTOR YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI DI INDONESIA

Artikel ini meneliti pengaruh faktor akuntansi seperti likuiditas, solvabilitas, dan profitabilitas serta faktor non akuntansi seperti reputasi auditor terhadap rating obligasi. Sampel penelitian ini adalah perusahaan-perusahaan yang menerbitkan obligasi atau surat hutang yang diperingkat oleh PT. PEFINDO untuk tahun 2012 sampai tahun 2014. Berdasarkan hasil pengujian hipotesis, variabel yang mempengaruhi rating obligasi hanya profitabilitas. Profitabilitas mempengaruhi peringkat obligasi secara positif karena, profitabilitas adalah informasi tingkat keuntungan yang dicapai perusahaan. Informasi ini akan memberikan pengetahuan kepada pihak luar mengenai efektivitas operasional perusahaan. Hal ini dijadikan perhatian oleh manajer untuk meningkatkan kemampuan dan kualitas operasional perusahaan sehingga informasi tingkat profitabilitas yang ada dalam laporan keuangan benar-benar bermanfaat bagi investor maupun agen pemeringkat obligasi dalam mengambil keputusan berinvestasi dan memberikan peringkat obligasi

Pengaruh Diversitas Kebangsaan Board of Director Dan Kepemilikan Blockholders Terhadap Nilai Perusahaan: Studi Pada Perusahaan Publik Di Indonesia

Tujuan dari penelitian ini adalah menganalisis pengaruh penerapan tata kelola perusahaan yang baik terhadap nilai perusahaan. Implementasi tata kelola perusahaan dalam penelitian ini diwakili oleh keanekaragaman kebangsaan dewan direksi dan kepemilikan blockholder. Keragaman kebangsaan dari dewan direksi dalam penelitian ini diwakili oleh dewan direksi asing, dewan komisaris asing, dan CEO / CFO asing. Penelitian ini dilakukan pada perusahaan publik Indonesia menggunakan sampel 363 tahun perusahaan. Hasil penelitian ini menunjukkan hasil yang berbeda dari penelitian sebelumnya. Penelitian ini menunjukkan bahwa penerapan tata kelola perusahaan yang baik dalam bentuk kebangsaan dewan direksi diukur menggunakan dewan direksi asing, dewan komisaris asing dan CFO / CEO asing tidak mempengaruhi nilai perusahaan. Selain itu, kepemilikan blockholder juga tidak berpengaruh pada nilai perusahaan

Does Ethical Context Affect The Ethically Related Judgement By The Observers of Earnings Management?

The aim of this research is to empirically prove that there will be a difference in ethically related judgement by the observer of earnings management, especially when they work in the company which has higher ethical context or value and they know the moral agent personally. This research used experiment to collect data by giving each respondents different treatments and scenarios. The result of this research proves that there is no different ethically related judgement from each observers in each scenarios

Sosialisasi Pajak Dan Kreatifitas Pemanfaatan Limbah Plastik Bagi Wanita Pengrajin Mikro Di Kota Palembang

Produktivitas perempuan yang rendah dipengaruhi oleh terbatasnya pengetahuan (horizon) dan keterampilan yang mereka miliki. Di sisi lain, ekonomi keluarga menjadi masalah yang lebih berat dengan biaya hidup yang lebih tinggi. Mengetahui hal ini, kami, para dosen Fakultas Bisnis dan Akuntansi, tertarik untuk berbagi pengetahuan kami untuk membantu mereka memiliki nilai tambah bagi ekonomi keluarga mereka. Materi yang diberikan dibuat sesuai kebutuhan pengusaha perempuan seperti pengembangan kreativitas wirausaha, basis pajak, dan sosialisasi Tax Amnesty. Sementara kami juga memberi mereka keterampilan ramah lingkungan untuk mengelola limbah yang terbuang (jerami) menjadi produk artistik seperti bunga, tas, dll. Dari pelatihan ini peserta dapat memperoleh wawasan, pengetahuan, dan keterampilan untuk menjadikan mereka sebagai enterpreneur yang berkualitas. Materi diberikan dalam bentuk salinan dan disampaikan secara sederhana dan mudah dimengerti, sedangkan untuk keterampilan membuat kerajinan jerami diberikan dan dipraktekkan langsung oleh peserta. Interaksi sebagai pertanyaan dan jawaban dalam pelatihan ini akan membuat semua peserta benar-benar terlibat dan mengerti

MOTIVASI WIRAUSAHA KREATIVITAS LIMBAH PLASTIK BAGI WANITA PENGRAJIN MIKRO DI KOTA PALEMBANG.

The low productivity of women was influenced by the limitance of knowledge (horizon) and skill they had. On the other hand, the economy of family became problem which was heavier by the higher cost of living. Knowing this, we, the lecturers of Business and Accounting Faculty, were interested to share our knowledge to help them to have value added for the economy of their family. The materials given were made according to the needs of a women entrepreneur such as the development of enterpreneur creativity and motivation. While we also gave them go green skill to manage the waste of plasted (straw) to be artistic products such as flowers, bag, etc. From this training the participant could get horizon, knowledge, and skill to make them as qualified enterpreneur. The materials were given in the form of copy and were delivered in simple and easily understood, while for the skill of making the handicraft of the straw was given and practiced directly by the participants. The interactions as questions and answers in this training would make all the participants really involved and understood

Student Behavior Intention: An Analysis Of Culture, Lecturer Performance, and Academic Services Quality A Case Study in Musi Charitas Catholic University

This study aims to determine the influence of student's culture, lecturer's performance, and academic service quality based on student perception on behavior intention of Musi Charitas Catholic University students (UKMC). The analysis used path analysis with the Structural Equation Model (SEM). The results showed that cultural variables, lecturer performance, and academic service quality from student perceptions influenced the intention of UKMC students to behave. The results of this study provide information related to student culture, academic services that students want, and the ability of lecturers from the student's point of view as well as how these variables affect their intention to behave. This information can provide a gap for UKMC to be able to make improvements in some aspects that are still felt less than customer needs perceptions. Customer needs fulfillment is ultimately expected to shape the positive behavior of UKMC students

The Effect of Board of Director Composition and Audit Committee Expertise on The Real Earnings Management in Indonesia

The Objective of this research was to prove that the implementation of good corporate governance will have an effect on the real activities manipulation which was done by the management. The implementations of good governance used by this research are board of director composition and audit committee expertise. This research was conducted in Indonesia by using 306 firm years’ observations. The result of this research showed a different result from previous researches. This research showed that the implementation of good corporate governance in the form of board director composition and audit committee expertise do not impact the practice of real activities manipulation. Or, in other words some of the good corporate governance tool could not mitigate the real activities manipulation in the company

Faktor-Faktor Akuntansi Dan Non-Akuntansi Yang Mempengaruhi Prediksi Peringkat Obligasi Di Indonesia

The objective of this research is to examine which accounting and non accounting factors affect the bond rating prediction. The accounting factors which were examined in this research are liquidity, leverage, and profitability. The non accounting factor which was examined is maturity. Data which were used to test the hypothesis were gathered from PT PEFINDO and Indonesian Stock Exchange (IDX). Total sample in this research is 246 firm years, but 12 of them were eliminated due to being outlier. So, the final data which were used are 234 firm years. The result of the test using logistic regression is that profitability is the only factor which affects the bond rating prediction. Other factors, such as, liquidity, leverage, and maturity do not affect the bond rating prediction. The result shows that rating agencies focus on bottom line when they give their rating to the corporate bond. The following research is suggested to examine other non accounting factors, such as secure and company age