Studi empiris karakteristik auditor, tata kelola perusahaan, kualitas laba, risiko litigasi dan biaya modal ekuitas (Studi pada perusahaan manufaktur yang terdaftar di BEI)

This study aims to examine the direct effect of auditor size, audit tenure, auditor specialization, institutional ownership, managerial ownership, audit committee and independent board of director on earnings quality, litigation risk and cost of equity capital. The study also examined the indirect effect of auditor size, audit tenure, auditor specialization, institutional ownership, managerial ownership, audit committee and independent board of director on the cost of equity capital through earnings quality and litigation risk. The research sample was 112 manufacturing companies listed on the Indonesia Stock Exchange, 448 observation data from 2011 to 2014. In this study earnings quality was formed from the attributes of accrual quality, persistence, predictability, and income smoothing. While litigation risk is formed from the attributes of stock volatility, financial risk and political cost risk. These two variables are also used as intervening variables. Analysis techniques use path analysis. The results of testing the direct effect showed that the variable of auditor size affects the quality of earnings, while the other variables have no effect. Variable of auditor size, institutional ownership, managerial ownership and audit committees effect litigation risk, while other variables have no effect. The variable of independent board of director and litigation risk affect the cost of equity capital, while the other variables have no effect. The results of testing the indirect effect showed that earnings quality does not mediate the effect of auditor size, audit tenure, auditor specialization, institutional ownership, managerial ownership, audit committee and independent commissioners on the cost of equity capital. The litigation risk mediates the effect of institutional ownership and managerial ownership on the cost of equity capital

KEKERASAN TERHADAP ANAK

Sering kali orang tua melakukan tindak kekerasan terhadap anak, meskipun tujuannya mendidik tapi kebanyakan orang tua salah langkah, akibatnya banyak sekali anak-anak yang mengalami trauma dan perkembangan anak menjadi memburuk akibat dari adanya kekerasan yang diberikan sewaktu mereka masih kecil. Banyak kebiasaan yang sering membahayakan bagi anak akan tetapi orang tua sering tidak menyadarinya,sehingga banyak sekali anak yang mendapat dampak yang buruk dari kebiasaan tersebut. Sebaiknya orang tua harus lebih hati-hati dalam mengambil sikap terhadap anak didiknya, dan hal ini sangat penting karna sangat berpengaruh bagi perkembangan anak kedepannya.meskipun kebanyakan orang tua banyak yang tidak sadar bahwa apa yang diberikan terhadap anak itu sangat berpengaruh bagi anak baik dari segi mental maupun fisiknya

Pemberdayaan Masyarakat Melalui Budidaya Ikan Lele di Yayasan Al-Husna Malang

Pelatihan kewirausahaan budidaya ikan lele pada Yayasan Al-Husna dilaksanakan dengan tujuan untuk meningkatkan perekonomian Yayasan Al-Husna serta memberikan bekal pengetahuan wirausaha untuk anak asuh di yayasan tersebut. Kegiatan pengabdian masyarakat berlokasi di asrama Yayasan Al-Husna Kecamatan Dau Kabupaten Malang. Yayasan Al-Husna telah melakukan budidaya ikan lele sebelumnya, namun karena kurangnya pengalaman dan ilmu tentang budidaya ikan maka usaha tersebut tidak berlanjut. Berdasarkan hal tersebut, maka pelatihan ini diberikan agar pengelola dan anak asuh di yayasan tersebut medapatkan ilmu budidaya ikan lele sehingga dapat dimanfaatkan menjadi sumber penghasilan. Selain itu ilmu budidaya ikan lele tersebut dapat dijadikan tambahan wawasan dalam berwirausaha bagi anak asuh di yayasan tersebut

Effect of Audit Quality on Earnings Quality: Evidence From Indonesia Stock Exchange

This research was conducted to test the effect of audit quality on earnings quality. Its observed data consisted of 116 annual data of manufacturing companies listed in the Indonesia Stock Exchange within 2011-2014. The proxies of audit quality are auditor size, audit tenure and audit specialization. The earnings quality was formed from the attributes of accrual quality, persistence, predictability, and income smoothing. The analysis techniques for this research involved (1) an confirmatory factor analysis to form the earnings quality and (2) multiple regression analysis to test the effect of the auditor size, audit tenure and audit specialization on earnings quality. Analysis results showed that earnings quality is formed by the attributes of persistence and predictability. Research results showed that auditor size and audit tenure have effect on earning quality, while audit specialization do not

The Influence of Tax Understanding, Tax Awareness and Tax Amnesty Toward Taxpayer Compliance

Taxpayer compliance is still an interesting topic to study since the government has launched tax amnesty program. This study aims at examining the influence of tax understanding, tax awareness and tax amnesty perceptions toward taxpayers' compliance in East Semarang Pratama Tax Office, Semarang City, Central Java. The research population is taxpayers that are registered in East Semarang Pratama Tax Office. This study used convenience sampling as a sampling technique. This study used 200 (samples) units. Data collection technique used in this research is questionnaire which is developed from some previous studies. The writer then used descriptive statistical analysis and multiple linear regression analysis as the analysis method. The results of this study showed that the understanding of tax, taxpayer awareness and the perception of tax amnesty proved to have a positive and significant effect on taxpayer compliance. The taxpayer understanding and awareness become variables that have a stronger influence than a variable of tax amnesty perception. The other results indicate that gender can influence taxpayer compliance as well. Female taxpayers are more compliant than male taxpayers. It is then suggested that the tax office always enforce tax education programs to taxpayers regularly and continuously to increase the taxpayers' understanding and awareness.JEL Classification: H23; H26DOI: https://doi.org/10.26905/jkdp.v22i2.167

Website and Social Media Usage for Internet Reporting (Case Study at Zakah Managament Organization)

Zakah Management Organization (ZMO) is demanded to improve its transparency and accountability including presenting financial and non-financial information by internet. This study aims to describe and compare the usage of website and social media to report many kinds of information by ZMO at state university in Indonesia. This is descriptive qualitative study. The research object is website and social media of Rumah Amal Salman, Rumah Amal Lazis UNNES and LAZIS UNS. Moreover, the data is collected by observation and documentation method. In addition, the data then analyzed by content analysis. Results show that those ZMO have utilized well both website and social media for internet reporting, especially non-financial information. Website is used to deliver organization profile, product information and other important information that can be useful for donor or muzakki. However, there are two ZMO that have not used website and social media to report their financial state. It is Rumah Amal Lazis UNNES which conducts internet financial reporting but limited to Fund Statement. Furthermore, Facebook and Instagram are considered as social media that mostly used by ZMO. Twitter has not been actively used. In addition, YouTube application has not been maximized. In summary, interaction to muzakki through social media needs to be improved by the ZMO. Keywords: internet reporting, website, social media, facebook, instagram, twitter, ZM

Pangsa Pasar, Rasio Leverage, dan Rasio Intensitas Modal sebagai Determinan Profitabilitas Perusahaan

The goal of this research was to analyze the effect of capital intensity ratio, leverage ratio, and market share on profitability both partially and simultaneously. The objects were textile and garment companies listed in Indonesia Stock Exchange for a period 2014-2018. Descriptive statistic and multiple linear regressions were used for data analysis. The result indicates that market share has positive and significant effect on profitability, while capital intensity ratio and leverage ratio has no effect on profitability. Simultaneously capital intensity ratio, leverage ratio, and market share, has significant effect on profitability.   Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh rasio intensitas modal rasio leverage, dan pangsa pasar terhadap profitabilitas perusahaan secara parsial dan secara simultan. Populasi penelitian ini adalah perusahaan tekstil dan garmen yang terdaftar di BEI periode 2014-2018. Statistik deskriptif dan analisis regresi linear berganda digunakan untuk metode analisis data. Hasil penelitian memperlihatkan bahwa pangsa pasar berpengaruh positif dan signifikan terhadap profitabilitas, sedangkan rasio intensitas modal dan rasio leverage tidak berpengaruh pada profitabilitas. Selanjutnya secara simultan rasio intensitas modal, rasio leverage, dan pangsa pasar berpengaruh signifikan pada profitabilitas

ANALISIS VARIABEL KEUANGAN YANG MEMPENGARUHI KEBIJAKAN DEVIDEN

Penelitian ini dilakukan untuk menguji pengaruh variabel keuangan yang terdiri dari: rasio pro-fitabilitas (return on assets), likuiditas (cash ratio), rasio hutang (debt to equity ratio), market value (earnings per share), dan perputaran total aset (total assets turnover) terhadap kebijakan dividen yang diproksikan dengan dividend payout ratio (DPR) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2004-2008. Prosedur pemilihan sampel penelitian menggunakan purposive sampling sehingga menghasilkan 8 perusahaan yang memenuhi kriteria sampel. Data sekunder dikumpulkan dengan teknik dokumentasi bersumber dari Indonesian Capital Market Directory (ICMD), laporan keuangan, dan hasil Rapat Umum Pemegang Saham (RUPS). Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini adalah secara simultan variabel ROA, CR, DER, EPS dan TATO berpengaruh terhadap DPR. Secara parsial variabel yang mempengaruhi DPR adalah CR, EPS dan TATO. Varabel lainnya, yaitu ROA dan DER ditemukan tidak berpengaruh terhadap DPR.   This research was conducted to examine the influence of the financial variables which consists of: return on assets (ROA), cash ratio (CR), debt to equity ratio (DER), earnings per share (EPS), and total asset turnover (TATO) to the dividend policy that indicated by the dividend payout ratio (DPR) of listed manufacturing company in Indonesia Stock Exchange  2004 to 2008. The sample selection procedure used was a purposive sampling so that it produced eight companies that met the sample criteria. Se-condary data was collected by the documentation technique were obtained from the Indonesian Capital Market Directory (ICMD), financial statements, and the results of the Annual General Meeting of Shareholders. The analysis technique used was multiple linear regression analysis. The research found that five variables of kind of ROA, CR, DER, EPS dan TATO simultaneously influence to dividend payout ratio (DPR).  The three variables of  kind of CR, EPS and TATO partially influence to dividend payout ratio (DPR)

Implementing Public Accountant Professional Standards to Improve Audit Quality in Public Accountant Firms in East Java, Indonesia

The purpose of this research is to adopt public accounting professional standards in Malang and Surabaya, East Java, Indonesia, in order to improve audit quality. A total of 150 junior and senior auditors, supervisors, managers, and partners from public accounting companies in Malang and Surabaya, Indonesia, were included in the sample. The study's findings revealed that the competency of the auditors performing audits on behalf of the customer had an impact on the audit quality. Recommendations for improving audit quality based on public accountants' professional standards should be maximized and implemented to public accountants' audits on the client side so that auditor quality improves and more assignments are completed.