Faktor Faktor yang Mempengaruhi Kelengkapan Pengungkapan Laporan Keuangan pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2009 - 2011

The purpose of this research is to test the effect of the current ratio, net profit margin, debt to asset ratio, firm size, firm age, and the share of public ownership toward completeness of the disclosure of financial statements. The data used in this research is secondary data from annual financial reports of property & real estate company in 2009 - 2011 were obtained from the Indonesia Stock Exchange. The selection of the sample using purposive sampling. Based on the criteria, obtained a sample of 33 firms in this research. While the analysis tool used is multiple linear regression with the T-Test, to know how the effects of the independent variables toward dependent variable partially and R2 test to know the level of relationship of independent variables toward dependent variable. The research result showed that net profit margin, debt to asset ratio and the share of public ownership have a significant effect on the completeness of the disclosure of financial statements based on net profit margin with p value 0.010, debt to asset ratio of 0.024 and the share of public ownership of 0.000 from the α 0,05, but other variables such as current ratio, firm size and firm age does not affect the completeness of the disclosure of financial statements. The coefficient of determination of this research is 43.70%.Keywords : completeness of the disclosure of financial statements. current ratio, net profit margin, debt to asset ratio, firm size, firm age, and the share of public ownershi

Pengaruh Kandungan Informasi Laporan Laba Rugi terhadap Reaksi Pasar Modal Indonesia (Studi Kasus pada Perusahaan yang Listing di BEI Periode 2011)

This study aims to determine empirically the influence of the information content of the income statement to the stock market reaction . In this research data collection companies that serve as the sample is based on the following criteria : 1 ) All the companies listed on the Stock Exchange for 2011 except banks and financial institutions . 2 ) Has the financial statements ended December 31, 2011 . 3 ) The financial statements are presented in the currency. 4 ) Having a complete set of financial statements and can be obtained . 5 ) Data taken an accounting profit , not accounting the consolidated income statement . 6 ) Have a complete data regarding date of publication of financial reports and stock prices . Based on these criteria the company obtained 59 samples .Results of this study indicate that the statement of income has a significant effect on the stock market reaction . This suggests that the income statement can be use to predict how the stock market reaction .Keywords : income statement , capital market reaction

Pengaruh Mekanisme Good Corporate Governance terhadap Earning Management pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (Bei)

This study aims to prove the influence mechanism good corporategovernance against earning manqgement. This study is an empiriial study on the effect of the mechanism good corporate governance against earning management in the mining company listed on the Indonesian stock exciange period-200g-2-01I.The study was conducted on mining companies tisted on the Indonesian stock exchange in the observation period 2009-20i1. Total sample of l6firms or 4g observations were selected through purposive sampling method. The data used are secondary data consisting of the data earning *orig"*nnt, kepemilikan institutional owned, the proportion of independent board, aid audit committee, Hypothesis testing is done using multiple regression.The results showed that the audit committee and the proportion of independent board no effect on earning management, while the institutional owned affect earning management.Keywords : Earning Management, Institutional owned, the proportion oJ independent board, And audit committe

Pengaruh Earning Per Share (Eps), Price Earning Rasio (Per), Ukuran Perusahaan (Firm Size) dan Risiko Sistematis (Beta) terhadap Return Saham pada Perusahaan Real Estate & Property yang Terdaftar di Bei Tahun 2006-2009

This research was undertaken to test and provide empirical evidence of the influence of Earning Per Share (EPS), Earning Price Ratio (PER), company size (Firm Size) and Systematic Risk (BETA) on stock returns of real estate & property companies listed on the Stock Exchange . Population is the number of whole objects (entities or individuals) whose characteristic are about to suspected. In this study population were observed and all Real Estate & Property companies listed in Indonesia Stock Exchange in 2006 to 2009 as many as 139 companies.Based on the research results which indicate that EPS significantly influence stock returns. The effect that is positive, namely the level of EPS can certainly improve the quality of the audit. PER significant effect on stock returns. This showed that the effect was significant. PER models that based on the ratio between the stock price per share with EPS which can increase stock returns. Firm size have a significant effect on stock returns, the company size (Firm Size) is a large scale which can be classified as big and small firms, systematic risk has no effect on stock returns.Recommendations can be submitted at the next study is should add a longer observation period to obtain more accurate results. With add the period in the next research by using more samples to be more accurate

Pengaruh Karakteristik Komite Audit terhadap Pengawasan Bank (Studi Kasus pada Bank Pembangunan Daerah Seluruh Indonesia)

The aim of this research is to show whether there issignificant effect of competence, independence and integrity toeffectiveness of bank supervision. The object of this research are thebanking company incorporated in the Regional Development Bank(BPD) throughout Indonesia. The respondents are individuals at theaudit committee team on Regional Development Bank (BPD)throughout Indonesia. The research method that was used ishypothesis testing with correlation analysis. Data collection in thisresearch was by sending questioners directly and also by mail survey.From the 81 questioners only 40 questioners was returned, thereforethe data was tested 40 respondents. The hypothesis test was by singmultiple regression method. The research find that there is nosignificant effect of competence and independence audit committee toeffectiveness of bank supervision, however there is significant effect ofintegrity to effectiveness of bank supervision