PENGARUH PRINSIP MORAL DALAM PENGUJIAN PERAN KEPENTINGAN SENDIRI ATAS KEPUTUSAN KELANGSUNGAN SUATU PROYEK

Penelitian ini dilakukan bertujuan untuk menguji apakah keputusan manajer untuk meneruskan proyekyang gagal dipengaruhi oleh prinsip moral. Prinsip moral diduga oleh Harrison et al. (2003) mempengaruhiasimetri informasi dan dorongan untuk melalaikan (incentive to shirk) oleh manajer dalam memutuskanditeruskan tidaknya suatu proyek. Dengan menggunakan sampel 53 mahasiswa STIE Widya WiwahaJogjakarta, hipotesis pertama yang menyatakan bahwa asimetri informasi dan incentive to shirk mempengaruhikeputusan kelangsungan proyek terbukti signifikan. Untuk hipotesis kedua, variable prinsip moral ternyata tidakmempengaruhi secara signifikan baik sebagai kovariat, variable independent maupun variable moderasi.Kata kunci: Keputusan manajer, prinsip moral, incentive to shirk, asimetri informasi

PENGARUH UKURAN PERUSAHAAN, TINGKAT LEVERAGE, KESEMPATAN INVESTASI DAN KONSENTRASI KEPEMILIKAN TERHADAP KUALITAS IMPLEMENTASI GOOD CORPORATE GOVERNANCE (Studi Empiris terhadap Perusahaan Publik non Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2005-2009)

The purpose of this study was to examine the effect of company size, level of leverage, investment opportunities, and the concentration of ownership on the quality of implementation of good corporate governance. This study uses regression analysis to determine whether company size, level of leverage, investment opportunities, and the concentration of ownership has a positive influence to the quality of implementation of good corporate governance. This study used samples of 55 companies, using purposive sampling method with the criteria of public companies, except banks listed on the Indonesia Stock Exchange (IDX) 2005-2009 are included in the application of corporate governance ratings conducted by The Indonesian Institute for Corporate Governance (IICG) in the year 2005 - 2009 a rating score CGPI (Corporate Governance Perception Index) and Indonesian Capital Market Directory (ICMD) 2005-2009. The results of this study indicate that (1) company size has a significant positive effect on the quality of implementation of good corporate governance, (2) addressing the level of leverage is a positive but not significant to the quality of implementation of good corporate governance, (3) investment opportunity has a significant positive effect on the quality implementation of good corporate governance, (4) the concentration of ownership has a significant positive effect on the quality of implementation of good corporate governance

Pengaruh Penerapan Mekanisme Good Corporate Governance Terhadap Manajemen Laba (Studi Pada Bumn Di Bursa Efek Indonesia Periode 2007-2009)

This study aims to determine and analyze the application of good corporate governance mechanism consisting of Managerial Ownership, Institutional Ownership, Independent Commissioners and Audit Committee and partial simultaneous influence of Earnings Management on State Owned Company listed in Indonesia Stock Exchange. This study sample consisted of 14 companies from 2007 to 2009. The type of data used are secondary data is in the form of financial statements contained in the Indonesia Stock Exchange directory book Indonesian Capital Market Directory (ICMD). Independent variables used this study is Managerial Ownership, Ownership Institutional, Independent Commissioners and Audit Committee. The statistical methods used to test the research hypothesis are a multiple linear regression.  The results of this study indicate that (1) managerial ownership has no effect on earnings management; (2) institutional ownership affects earnings management, (3) the commissioner independent effect on earnings management, (4) the audit committee has no effect on earnings management, (5) simultaneously managerial ownership, institutional ownership, and the audit committee of independent commissioners’ effect on earnings management

ANALISIS FAKTOR YANG MEMPENGARUHI KEMUNGKINAN TERJADINYA FINANCIAL DISTRESS

This study aims to analyze the factors that influence the likelihood of financial distress in manufacturing companies in Indonesia. Financial distress is defined as a situation in which companies are experiencing financial difficulties. This study uses nine variables that might impact on the condition of financial distress at the company. Four variables are indicators of the corporate governance structure of institutional ownership, managerial ownership, the proportion of independent commissioners, and the board of directors size. Three the other variables are conditions of the sample firms, they are firm size, liquidity, leverage. While the remaining two variables are directors turnover, they are the number of incoming new director, and the number of the old director come out. This study used samples of manufacturing firms listed Indonesia Stock Exchange during the period 2008-2011, with a total sample of 85 companies that meet the criteria specified sample through purposive sampling method. Once multiplied by the length of the study period, which for the past 4 years, as many as 340 companies obtained the samples used in the study. The research was conducted by quantitative methods and methods of analysis used logistic regression analisys. Results showed not all corporate governance mechanisms significantly influence the occurrence of financial distress. Only variable proportion of independent commissioners and board of directors size that proved significantly to occurrence of financial distress.. While variable conditions significantly to the company's financial distress are firm size, leverage, and the number of directors ou

PENGARUH LINGKUNGAN ETIKA, PENGALAMAN AUDITOR DAN TEKANAN KETAATAN TERHADAP KUALITAS AUDIT JUDGMENT (Kantor Akuntan Publik di Semarang)

This research was aimed to obtain empirical evident whether there is any effect of environtmental ethics, auditor’s experience and obedience pressure toward audit judgment taken by auditor. This research was carried out at the Central Java especially in Semarang city with respondent from auditors who work in Public Accountant Office in Semarang city. The sampling was conducted by purposive judgment sampling technique. The criterias are auditor who worked on the Public Accountant Office (KAP), especially in Central Java, Semarang city, listed on Compartment IAI Directory Public Accountant in 2012, and has worked at least 1 year experience. Data is collected using questionnaires distributed as 75 and only 43 questionnaires that can be processed. Data analysis using multiple linear regression. The results of this study showed that ethical environment, auditor’s experience and obedience pressure, has a positive influence on quality of audit judgment

MEKANISME CORPORATE GOVERNANCE DAN KEMUNGKINAN KECURANGAN DALAM PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008 - 2012)

This study aims to obtain empirical evidence and to analyze the effect of corporate governance’s mechanism such as board size of commissioners, board composition of independent commissioners, audit committee, and internal audit effectiveness on likelihood of fraudulent financial reporting. Company size and leverage used as control variables in this study. The population in this study was non-financial companies listed on the Indonesia Stock Exchange in 2008 to 2012. Total sample used in this study was 38 companies, consist of 19 companies which did fraudulent financial reporting, and 19 companies which didn’t fraudulent financial reporting as matched companies by the criteria on the same of industry and total asset. Data analysis was performed with the descriptive statistic analysis, multikolonieritas test, and hypothesis test with logistic regression analysis. The results of analysis this study indicate that audit committee and internal audit effectiveness in a significant negative effect on likelihood of fraudulent financial reporting, while board size of commissioners and board composition of independent commissioners have no significant effect on likelihood of fraudulent financial reporting

ANALISIS FAKTOR FAKTOR YANG BERPENGARUH TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN

This study aims to analyze and provide empirical evidence of debt default, opinion shopping, audit opinion the previous year, and disclosure on the probability of receiving going concern opinion. Hypothesis proposed (1) debt default effect on acceptance going concern opinion, (2) opinion shopping influence on acceptance going concern opinion,(3) audit opinion the previous year influence on acceptance going concern opinion,(4) disclosure affect the probability of accepting the opinion of going concern. This study used 23 manufacturing companies listed on the Indonesian Stock Exchange (BEI) in the year 2008 to 2013, sample obtained by purposive sampling. Data were analyzed using logistic regression anylisis The results of this research showed that debt default, and audit opinion the previous year have a significant influence on acceptance going concern opinion.While the other factors, opinion shopping and disclosure are not proven having a significant influence for Timeliness

Analisis Opini Auditor sebagai Sinyal Kepailitan suatu Perusahaan: Tinjauan terhadap Perlunya Kode Etik Syariah Akuntan Publik

Auditor is a professional who has credibility in auditing financial report and company's activities. This research's purpose is to figure out; does the company's bankruptcy can be predicted from the auditor's opinion. The data used in this research are taken from 33 companies which have announced to bankruptcy by state justice of Central Jakarta, and the recent three years auditor's opinions before the companies' bankruptcy. After the data have been analyzed with T-test and Friedman test, it goes to the result that there is no significant different between the whole auditor's opinions in last three years before the companies' bankruptcy. This research concludes that the bankruptcy cannot be predicted from the auditor's opinion. Theoretically, the auditor's opinion can be a tool in predicting the company's bankruptcy. The deviation of auditor's ethical codes causes to such this matter happen. Based on that fact, the shariah based ethical codes for auditor is needed. After deep learning from many literatures, the writer formulates shariah ethical codes for auditor which divides into two; relationship between Allah and Human, it performed with the faith (Iman), and the other one is relationship among all humans, it involves the objectivity, independency, professionalism, and integrity.JEL Classification : M40, M4

Implementasi Corporate Social Responsibility (CSR) Terhadap Kelangsungan Usaha pada Perusahaan yang Terdaftar pada Jakarta Islamic Indeks di Bursa Efek Indonesia

Penelitian ini membahas mengenai implementasi corporate social responsibility terhadap kelangsungan kegiatan usaha pada perusahaan yang terdaftar pada Jakarta Islamic Indeks. Rumusan masalah dalam penelitian ini adalah apakah implmentasi Corporate Social Responsibility (CSR) berpengaruh terhadap kelangsungan usaha pada perusahaan yang terdaftar pada Jakarta Islamic Indeks di Bursa Efek Indonesia. Penelitian ini bertujuan untuk mengetahui apakah implementasi corporate social responsibility memberikan pengaruh terhadap keberlangsungan kegiatan usaha. Jenis penilitian menggunakan metode penelitian deskriptif. Tujuan dari penelitian deskriptif adalah untuk menguji hipotesis atau menjawab pertanyaan yang berkaitan dengan current status dari subyek yang diteliti. Populasi dalam penelitian ini adalah laporan keuangan tahunan perusahaan indeks JII yang terdaftar di Bursa Efek Indonesia sejak tahun 2009 sampai 2012. Metode pemilihan sampel dalam penelitian ini adalah metode purposive sampling. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang menekankan pada pengujian teori-teori melalui pengukuran variabel-variabel penelitian dengan angka dan melakukan analisis data dengan prosedur statistik. Teknik pengumpulan data dengan menggunakan teknik scoring. Dari data yang diperoleh diketahui bahwa implementasi Corporate Social Responsibility (CSR) secara simultan tidak berpengaruh terhadap keberlanjutan kegiatan usaha pada perusahaan indeks JII yang listing di Bursa Efek Indonesia. Hal ini terlihat dari nilai probabilitas yang menunjukkan 0,035 berada diatas nilai α = 0,05. Nilai koefisien R2 sebesar 0,375, hal ini berarti bahwa 37,5% variabel independen dapat dijelaskan oleh variasi variabel independen berdasarkan GRI yaitu ekonomi, sosial, dan lingkungan, sisanya sebesar 62,5% dijelaskan oleh sebab-sebab lain diluar model

ANALISIS PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN FINANCIAL DISTRESS

This study aimed to axamine the impact of the characteristics of good corporate governance as managerial ownership, institutional ownership, the proportion of independent commissioners, the number of boards of directors, the size of audit committee, composition of independent commissioners in the audit committee, the number of audit committee meetings, and a number of financial experts on audit committee the possibility of financial distress. This study uses the size of the company as a control variable. The population in this study includes all companies listed on the Bursa Efek Indonesia (BEI) in 2013. The samples conducted by purposive sampling method. Criteria for financial distress company is a company with negative earnings per share in the reporting period. The sample used in this study were non-financial companies that have availability annual report in 2013. The total sample is 90 companies, which consists of 45 companies financial distress as well as 45 non-financial companies with similar industry distress and accounting reporting period. The analysis technique used is logistic regression. The results of anlysis showed that the variables of institutional ownership, number of board of directors, the composition of independent commissioners in the audit committee, the number of audit committee meetings, and the number of audit committee financial expert in a significant negative effect on the possibility of financial distress, while variable managerial ownership, the proportion of independent commisioners, and the size of the audit committee did not significantly affect the financial distress