PEMILIHAN RASIO KEUANGAN TERBAIK UNTUK MEMPREDIKSI PERINGKAT OBLIGASI: STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ

This research aims at (1) finding financial ratios which can be employed to predict earning; (2) finding whether the financial ratio employed to predict bond rating is the best financial ratio to predict bond rating. Purposive sampling is put into use in collecting samples. There are 95 manufacture firms listed in BEJ as samples. The data analyzed in this research are data of audited financial reporting the year 1999-2005 and bond rating on Apri ls the year 2000-2006. Analysis methods employed in this research are (1) backward regression, to find financial ratios which can be applied to predict bond rating, and (2) factor analysis, to find the best financial ratio to predict bond rating. The best financial ratio is reflected in the value of factor loading. There are two main findings in this research, namely (1) financial ratios which can be applied to predict bond rating are SFA (productivity ratio), CFOTL (solvability ratio), and LTLTA and NWTA (the two are leverage ratio) (2) the best financial ratio to predict CACL (liquidity ratio) bond rating with loading factor valued 0.940.Keywords: financial ratio, earning, bond ratin

What Do Indonesian Nurses Want? Retaining Nurses in Rural and Remote Areas of Indonesia

Introduction: Lack of nurses in rural and remote communities of Indonesia has been a majo

PENGARUH LUAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN TERHADAP EARNING RESPONSE COEFFICIENT (ERC), DENGAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI VARIABEL KONTROL

This research aims at finding the empirical proofs of the extent of Corporate Social Responsibility (CSR) disclosure effect on Earning Response Coefisient (ERC). Samples taken in this research were manufacture corporates listed in BEI, from 2008-2010. There were 30 corporates which met the criteria. ERC value came from the regression between Cumulative Abnormal Return (CAR) and Unexpected Earning (UE). The indicators of the extent of CSR disclosure employed Global Reporting Initiative (GRI). The control variables in this research were size (Ln Assets) and leverage (DER). The hypothesis was tested by multiple regression method. The result shows that the extent of CSR disclosure affects negatively on ERC. This negative effect indicates that investors may consider the information of CSR as a deciding factor to invest

The Impact of Financial Stability and Audit Firm Affiliation on the Level of Disclosure of Sustainable Green Banking

Green banking combines operational improvement, technological advancement, and modifications to client behavior in commercial banking. Activities in environmental, social, and corporate governance (ESG) management are part of the banking industry's adoption of sustainable green banking. The goal of ESG disclosure in banking organizations is to spur market growth, boost consumer confidence in banking goods and services, and give investors essential information for making investment decisions. This study intends to empirically demonstrate the impact of audit firm affiliation and financial stability on the degree of disclosure of sustainable green banking. A banking firm with an observation period of 2019–2022, listed on the Indonesia Stock Exchange, serves as the study's sample. The quantitative data used in this study were taken from published annual reports. Purposive sampling is a strategy used to obtain data. The study's independent variables are affiliation with an audit firm and financial stability as measured by return on equity (ROE). While the Environment, Social, and Governance Index (ESGI) will be used as a proxy for the dependent variable in this study, which is the degree of sustainable green banking. The natural logarithm of total assets is employed in this study's control variable for business size. The hypothesis being investigated is that the development of sustainable green accounting is positively influenced by financial stability and affiliation with audit firms. Several regression tests are used to evaluate this hypothesis. The findings of this study are intended to give banking organizations a general overview of the value of sustainable green banking in enhancing investor trust and improving their capacity to compete in the capital market

Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Nonmanufaktur Yang Terdaftar Di Bursa Efek Indonesia

This study aim to assess and obtain empirical evidence about the efect of tax planning on earnings management practices seteleh the change (decrease) in single tax rate in 2010 on the non-manufacturing companies listed on the Indonesia Stock Exchange. Effect of tax planning on earnings management is also associated with the phenomenon of change (decrease) in tax rates that began in the 2010 tax year. Tis study used a sample of 77 non-manufacturing companies listed in Indonesia Stock Exchange in 2009-2012. This research using descriptive statistics and simple linear regression for data analysis. The dependent variable in this study is earnings management, whereas the independent variable in this study is tax planning. Based on the results of data analysis, it appears that it was not tax planning manajamen positive efect on earnings in non-manufacturing companies listed on the Stock Exchange. However, the results of the descriptive analysis showed that 77 companies sampled in this study do tax planning in a way to avoid a decrease in profit

Return migration of Indonesian nurses from Japan: Where should they go?

Introduction: Indonesia has a vast resource of nursing workforce for supplying the world demand. Nationally, there is growing concern at the current flows of nurse migration, particularly from Indonesia to Japan. Indonesia Japan Economic Partnership Agreement (IJEPA) has opened the gate for movement of natural persons, not exempted of nurses. Through this program, the flow of skilled migrants from Indonesia to Japan has been facilitated by government of both countries. Furthermore, advanced health care facility and aging society in Japan has demanded more foreign nurses which are lead to nursing migration. This paper focuses on the challenges and opportunities specifically talking about the issue of return. Method: Mixed method was employed, in the first quantitative section, data was collected by questionnaire. In the qualitative section, semi-structured interviews were conducted. The interviews were analysed with qualitative thematic content analysis. Data were obtained from twenty nurses, self reporting questionnaire and five nurses participated voluntarily in interview section. Result: The results showed that 18 out of 20 skilled migrants were unemployed and sought a new job. Meanwhile, two returnee continue studying to a higher degree. Evidence from the interviews revealed that it seems it is very challenging for them to live in a home country and struggle with a real life. They were seeking vacancies and looking for the best one which is matched with their qualification. Conclusion: Return migration would be very challenging and create difficulty for returning nurses to look for a new position and enhance their career. Facilitating return migration through specific program should be built. Making return attractive can increase the transfer of knowledge within a country and lessen the negative impact of brain drain

Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Perusahaan, dengan Komposisi Aset dan Ukuran Perusahaan sebagai Variabel Kontrol

This research aims at revealing empirical proofs of Good Corporate Governance (GCG) implementation efect on frm performance. The samples are taken f rom frms listed in The Indonesian Institute for Corporate Governance (IICG) from 2007 - 2011 and Indonesian Stock Exchange 2006 – 2010. The numbers of the frms are 79. The independent variable is GCG measured with CGPI ranking score, meanwhile the dependent variable is the frms’performance proxied with ROE. The control variables are the composition of asset (asset) and frm’s size (size). Te hypothesis test employs multiple regression testing. The taken data are normally distributed and they fulfll classic assumption. The result shows that GCG positively infuence frms’ performance proxied with ROE. Despites, the two control variables, asset and size, statistically give positive infuence towards frms’performance.Keywords: asset, frms’ performance, firms’ size, good corporate governance (GCG), RO

PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NONMANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aim to assess and obtain empirical evidence about the efect of tax planning on earnings management practices seteleh the change (decrease) in single tax rate in 2010 on the non-manufacturing companies listed on the Indonesia Stock Exchange. Effect of tax planning on earnings management is also associated with the phenomenon of change (decrease) in tax rates that began in the 2010 tax year. Tis study used a sample of 77 non-manufacturing companies listed in Indonesia Stock Exchange in 2009-2012. This research using descriptive statistics and simple linear regression for data analysis. The dependent variable in this study is earnings management, whereas the independent variable in this study is tax planning. Based on the results of data analysis, it appears that it was not tax planning manajamen positive efect on earnings in non-manufacturing companies listed on the Stock Exchange. However, the results of the descriptive analysis showed that 77 companies sampled in this study do tax planning in a way to avoid a decrease in profit.Keywords : earning management, earning threshold, tax planning, taxation

PENGARUH BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA

This study aims to determine the efect of book tax diferences on earnings management. The analytical method used in this study is the logistic regression analysis. The population in this research is manufacturing companies listed on the Stock Exchange started the observation period up to the year 2009-2011. Tis study uses 140 companies with purposive sampling technique.The independent variable of this research is the book tax diferences which consist of positive large book tax diferences (LPBTD) proxied by the deferred tax expense and tax negative book large diferences (LNBTD) proxied by retained tax benefts. The dependent variable in this study is earnings management proxied by income distribution approach. Te analysis showed that LPBTD positive efect on earnings management and LNBTD positive efect on earnings management.Keywords: book tax diferences, earnings management, retained tax expense, retained tax benefts

Hubungan Penyesuaian Diri Dengan Kebahagiaan Pada Remaja Di Panti Asuhan Yayasan Pembangun Didikan Islam

Penelitian ini bertujuan untuk melihat hubungan antara penyesuaian diri dengan kebahagiaan pada remaja. Subjek dalam penelitian ini adalah remaja di Panti Asuhan Yayasan Pembangun Didikan Islam dengan populasi 60 orang dan sample yang digunakan sebanyak 40 orang. Metode penelitian pada penelitian ini menggunakan metode kuantitatif korelasional dimana penelitian kuantitatif korelasional adalah penelitian dengan menggunakan metode statistic yang mengukur hubungan antara dua variabel atau lebih. Metode analisis data yang digunakan dalam penelitian ini adalah Korelasi-Product Moment. Berdasarkan perhitungan analisis r Product Moment dengan nilai atau koefisien (rxy ) = 0,906 dan koefisien (r2.) = 0,820 dengan p = 0,000 0,05. Hasil ini menunjukkan hipotesis yang diajukan dalam penelitian ini diterima, yaitu ada hubungan antara Penyesuaian Diri dengan Kebahagiaan. penyesuaian diri berkontribusi terhadap kebahagiaan sebesar 82%. Dari hasil ini diketahui bahwa masih terdapat 16% dari faktor lain dari kebahagiaan yang tidak dijelaskan dalam penelitian dan tidak terlihat dalam penelitian ini. Bahwa remaja memiliki Penyesuaian Diri yang tergolong tinggi dengan mean empiric = 102,05 mean hipotetik = 77,5 dimana selisi kedua mean melebihi bilangan SD = 8,500 dan Kebahagiaan remaja tergolong tinggi dengan mean empiric 119,78 mean hipotetik = 92 dimana selisih kedua mean melebihi bilangan SD = 9,31