Pengaruh Pengungkapan CSR Terhadap Nilai Perusahaan dengan Profitabilitas sebagai variabel Moderating (Studi pada Perusahaan Manufaktur di BEI Periode Tahun 2011-2013)

The purpose of this research is to know (1) the influence of these CSR disclosure (2) the influence of CSR disclosure against the value of the company's profitability as variebel moderating. The sample of this research is the manufacturing company listed in BEI with a period of 2011-2013 using a purposive sampling method. There are 57 companies that meet the criteria as research samples. Data analysis techniques include (1) descriptive statistics (2) Classic Assumption Test: Normality, Multikolinieritas, Heteroskedastisitas and Autocorrelation (3) Fit Testing and Goodness: (a) the coefficient of Determination (b) Test Statistic F (c) Test Statistic t (4) hypothesis testing, linear regression analysis method using simple and multiple linear regression analysis. The results of this research showed that 1 ) disclosure of csr not significantly affect the company to profitability as variable 2.the moderating capable of affecting relations on the disclosure of csr and the company manufacturing company bei 2011-2013 enrolled in a year

Pengaruh Struktur dan Mekanisme Corporate Governance terhadap Tingkat Kepatuhan Mandatory Disclosure (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI yang Tergabung pada JII Periode 2011-2015)

The purpose of this research is to know the effect of managerial ownership, institutional ownership, the number of the audit committee, the number of audit committee meetings, the proportion of independent commissioners, and the number of board meetings on the level of compliance with mandatory disclosure. The population in this research is manufacturing companies listed on the Indonesia Stock Exchange are incorporated in the JII period 2011-2015 totaling 111 companies. In this study, the sampling technique used purposive sampling method. This study in analyzing data using multiple linear regression analysis. The results showed that managerial ownership, institutional ownership, and the proportion of independent commissioners effect on the level of compliance with mandatory disclosure, while the number of the audit committee, the number of audit committee meetings, and the number of board meetings does not affect the level of compliance with mandatory disclosure

Analisis Pengaruh Terjadinya Audit Delay Pada Perusahaan Sarana Dan Prasarana Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019- 2021

In Indonesia, the capital market has experienced a significant increase, marked by the issuance of shares to the general public by companies going public. Increased development has an impact on increasing demand for financial statement audits. The aim of this study is to analyze the effect of company size, profitability, solvency, audit committee, and earnings per share on audit delay. Case studies of facility and infrastructure companies listed on the Indonesia Stock Exchange in 2019 - 2021. The sample used in this research is infrastructure companies and infrastructure in the Property, Real Estate, and Building Construction, Building Infrastructure, Utilities dan Transportation sub-sectors on the Indonesia Stock Exchange (IDX) for the period 2019 - 2021. Simultaneous test results show that Company Size, Profitability, Solvency, Audit Committee, and Earning Per Share have a significant effect on Audit Delay in Facilities and Infrastructure Companies Listed on the Indonesia Stock Exchange in 2019 - 2021. Partially shows that Solvency has a significant negative effect on Audit Delay in Facilities and Infrastructure Companies Listed on the Indonesia Stock Exchange in 2019 - 2021. The Audit Committee has a positive effect Significant Against Delay Audit Facilities and Infrastructure Companies Listed on the Indonesia Stock Exchange in 2019 -2021. Company Size, Profitability, and Earning Per Share have no significant effect on Audit Delay in Facilities and Infrastructure Companies Listed on the Indonesia Stock Exchange in 2019 – 2021

Pengaruh Independensi, Pengalaman, Due Professional Care, Dan Akuntabilitas Terhadap Kualitas Audit (Studi pada Kantor Akuntan Publik di Surakarta dan Semarang)

This research aims to know influence of independency, experience, due professional care, and accountability to audit quality. Population in this research is laboring auditor at Public Accounting Office in Surakarta and Semarang. Method gathering of sample by using technique of purposive sampling. Sample which used in this research amount to 43 respondents. In this research to analyze the data is done using multiple regression analysis. The result showed R2 obtained value of 0,928% audit quality is explained by the independency, experience,due professional care, and accountability variables. While the remaining 7,2% is explained by other factors that are not included in the observation. Result of t show that independency and due professional care, affect the quality of the audit. While experience and accountability have no effect on audit quality. Keywords: independency, experience, due professional care, and accountability, audit quality

Pengaruh Kompetensi, Independensi, Integritas, Objektivitas, dan Pengalaman Terhadap Kualitas Audit (Studi Empiris KAP Jateng dan DIY)

The purpose of this study aims to determine the effect of competence, independence, integrity, objectivity, and experience on audit quality. This study uses five variables that are thought to affect the auditor’s performance on audit quality.the population in this study were auditors of KAP Central Java and DIY. The sample in this study is Covenience Sampling and obtained as many as 100 respondents. This study uses multiple regression analysis. The results of this study compettence, independence, and experience affect audit quality, integrity and objectivity have no effect on audit quality

Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, Dan Dana Bagi Hasil Terhadap Belanja Modal (Studi Pada Pemerintah Kabupaten dan Kota se-Provinsi Jawa Tengah Tahun Anggaran 2016-2018)

In Indonesia, the regional budget document is called the Regional Revenue and Expenditure Budget (APBD). Both for regencies and cities, it gives the local government the flexibility to explore the potential of financial resources in their area while at the same time being able to allocate resources to regional expenditures according to the needs and aspirations of the people in their area. Thus, this study aims to find empirical evidence whether general allocation funds, original income, and special allocation funds affect capital expenditures in district/city governments throughout Central Java in 2017-2019. The population in this study were all Islamic commercial banks in Indonesia. The unit of analysis used is the report on the realization of the APBD for the 2017 to 2019 fiscal year to the website of the Director General of Fiscal Balance for 35 Regencies/Cities in Central Java Province. While the sample in this study were 35 regencies/cities throughout Central Java, which were taken using purposive sampling. The data analysis method used multiple linear regression analysis with the help of the SPSS 21 program. The results of this study indicate that local revenue and special allocation funds affect capital expenditure with a value of sig. respectively (0.002 0.05)

Pengaruh Collaterized Assets, Likuiditas, Ukuran Perusahaan, Pembayaran Dividen, Profitabilitas Terhadap Struktur Modal ( Studi Empiris Pada Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2012 -2016 )

This research aims to analyze the influence of collateralized assets, liquidity, firm size, dividend payments and profitability of capital structure. The population in this research is the manufacturing companies listed on the Indonesia stock exchange, This research using a sample of the company's food and beverages 2012-2016 period with the techniques of sampling that is purposive sampling and data analysis technique used was multiple linear regression. The results showed that the variables of collateralized assets, firm size, dividenpayments and profitability do not influence on capital structure while variable liquidity effect negatively to capital structure