TIPE MANAJEMEN LABA DAN PRAKTIK CORPORATE GOVERNANCE SERTA PENGARUH STRUKTUR KEPEMILIKAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2009 � 2012)

This research aims to provide empirical evidence of whether companies listed in Bursa Efek Indonesia (BEI) conduct opportunistic or efficient earnings management. In addition, this research also intend to examine the effect of corporate governance practices, ownership structure, and firm size on the earnings management. A firm�s earnings management is measured through discretionary accruals (DAC). Corporate governance of a firm is measured by the ratio of independent commissioner and audit quality. Whereas a firm�s ownership structure is measured by institutional ownership and family ownership. A firm�s total asset is used to measure the firm size. Using multiple regressions, the findings of this research show that type of earnings management selected by BEI listed firms tend towards opportunistic earnings management. Audit quality has a significant influence on the type of earnings management selected. However, this research finds inconsistent evidence with regard to the effect of independent comissioner, ownership structure and firm size towards opportunistic earnings management

ANALISIS PENGARUH AUDIT SWITCHING, AUDIT TENURE, AUDIT DELAY, DAN OPINI AUDIT TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)

DEASY. Analysis on Effect of Audit Switching, Audit Tenure, Audit Delay, and Audit Opinion on the Audit Quality (Empirical Study on Banking Companies Listed in Indonesia Stock Exchange). Under the guidance of Taufikur Rahman,SE.,MBA. Accounting is a form of accountability and conveying financial information of a company or organization to parties concerned. However, the accounting report could potentially be affected by private interests, while the users of financial reports are very concerned to receive reliable financial reports. Therefore there is a need for an independent third party to mediate the two parties (agent and principal) with different interests. The independent party is an auditor who is responsible to provide assessment and opinion statement on the fairness of the financial report presented. DeAngelo (1981) defines audit quality as \"the probability of an auditor is able to find and report irregularity in client's accounting system�. This study is aimed to observe analysis on effect of audit switching, audit tenure, audit delay, and audit opinion on audit quality (empirical study on banking company listed in Indonesia Stock Exchange). By using samples from banking firms for the years of 2008-2012, the study found out that there is a significant effect between audit switching and audit tenure on audit quality, but for audit delay and opinion audit on audit quality there is no significant effect

EVALUASI KEEFEKTIFAN SISTEM PENGENDALIAN INTERNAL PADA BADAN PELAYANAN PERIZINAN TERPADU DAN PENANAMAN MODAL KOTA SALATIGA

The purpose of this research is to gain an understanding of an adequate design of internal control systems and the effectiveness of internal control systems function in Badan Pelayanan Perizinan Terpadu dan Penanaman Modal Kota Salatiga. The type of this research is a qualitative descriptive with case study approach.The data collection techniques used in this research is to conduct in-depth interviews based on the Internal Control questionairre (ICQ) according to Appendices List Test on Peraturan Pemerintah Nomor 60 Tahun 2008 regarding the Government Internal Control System, and then supplemented by data on the observation and documentation. The conclusion of this research is the design of the internal control system for control environment and risk assessment elements are inadequate, and only function of internal control system of risk assessment element is not effective