ANALISIS PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN

Corporate Governance is the process and structure used to direct and manage the business affairs of the company towards enhancing business prosperity and corporate accountability with the ultimate objective of realizing long-term shareholder value, whilst taking into account the interest ofother stakeholders. This research aims to examine the effect ofgood corporate governance and ownership structure on corporate performance ofCorporate Governance Perception Index participator. This research uses CGPI index, managerial ownership and institutional ownership as independent variables and ROE and Tobin's Q as dependent variables . The object ofthis research is CGPI Rating Reports year 2006 and 2007 and annual report year 2006 and 2007. This research employs a multiple regression to test the hypothesis. The results of this study are: (1) there is no significant relationship between corporate governance index and corporateperformance. (2) there is no significant relationship between managerial ownership and corporate performance. (3) there is significant positive relationship between institutional ownership and return on equity (ROE), but no significant relationship between institutional ownership and Tobin's Q Keywords: Good Corporate Governance, Ownership Structure, Corporate Performanc

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI UTANG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2013-2015)

This study aimed to analyze the factors affecting the debt within the company. In this study, the determinants of debt that is tested is the size of the company, liquidity, asset structure, growth, risk, profitability, and institutional ownership. The study population consisted of all companies listed on the Indonsia Stock Exchange in the year 2013-2015. After passing through purposive sampling phase obtained samples are 87 manufacturing companies. Data analysis technique used is descriptive statistics, classical assumption test, multiple linear regression and hypothesis testing. The results showed that the variable of company size, liquidity, asset structure, growth, profitability, and institutional ownership influence on the debt. The risk variables did not affect the level of debt

PENGARUH ELEMEN PEMBENTUK INTELLECTUAL CAPITAL TERHADAP NILAI PASAR DAN KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

The purpose of this study is to investigate the relation between intellectual capital and firms market value and financial performance on banking company - Return on Equity ( ROE), Return on Assets (ROA) and Growth Revenue (GR). The model that used to measure intellectual capital was using Value Added Intellectual Coefficient (VAIC) or separately-using Capital Employed (VACA), Human Capital (VAHU), and Structural Capital (STVA. This study used 95 banking company data that listed in Indonesia Stock Exchange (IDX) for five years 2006-2010. This study used multiple linear regression for data analysis. The results showed that intellectual capital (VAIC) has an impact to firms market value and financial performance (ROA and, ROE). VACA and STVA have a positive impact to the market value (MtBV) and financial performance (ROE and ROA) while VAHU has no impact on firms market value ( MtBV) and negatively affects on RO

PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN

The purpose of this study is to examine the relation between tax avoidance and the firm value. Tax avoidance is convinced as wealth transfer from the government to companies which has obligation to enhance firm value . This study uses annual Cash ETR as a proxy for tax avoidance and Tobin's Q as a proxy for firm value. The sample of this research is non-financial companies listed in Indonesia Stock Exchange for the period 2010 to 2013. Using purposive sampling technique, we find 98 firms with 392 observations. The statistical methods used in this research are Moderated Regression Analysis (MRA) and Path Analysis. The empirical results showed that the tax avoidance effect on firm value. Institutional ownership can not moderate and agency costs can not be an intervening variable in the relation between tax avoidance and firm value

PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DAN BIAYA AGENSI: TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI

The purpose of this research is to analyze the effect of tax avoidance behavior on firm value and agency cost by considering transparancy as a moderating variable. Tax avoidance as an independen variable is measured by book-tax-difference (BTD) value. Firm value and agency cost as dependen variable are measured by Tobins q and STA value. Transparency as moderating variable measured by the the amount of information voluntarily disclosed by the company. This research uses size and leverage as a control variabel. The sample of this research is non-financial companies listed in Indonesia Stock Exchange during the period 2013-2015. The sampling method in this research is purposive sampling. The analysis techique in this study using multiple regression analysis. Overall, the results show that tax avoidance behavior has significant negative effects on the firm value. Tax avoidance can increasing agency costs. And transparency has a positive effect in moderating the relationship between tax avoidance on firm value

Akuntansi dan Efektivitas Pemungutan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) dan Kontribusinya terhadap Pendapatan Daerah di Kota Semarang Periode Tahun 2008-2011

This study aims to analyze the effectiveness of the accounting and collection of customs acquisitionof land and buildings (BPHTB) and its contribution to regional income in the city of Semarangperiod 2008-2011. The effectiveness of tax revenue can be an indicator of performance in theDepartment of Revenue (Dipenda) Semarang. Tax revenues have been called effective ifacceptance in accordance with a predetermined potential. The purpose of this research is to gainknowledge of the effectiveness and contribution to the collection of customs acquisition of land andbuildings based on the target and the realization of the revenue in the city of Semarang. The dataused in this research is the realization of the target data and reports BPHTB from 2008-2010obtained from the Office of Tax Semarang and BPHTB reports in 2011 and reported revenue ofSemarang are dipeoleh years 2008-2011 from the Department of Finance and Asset ManagementDistrict (DPKAD) Semarang City Government. The data analysis techniques with descriptivequantitative methods to analyze the data. The results showed that (1) the effectiveness of revenue in2008-2011 experienced BPHTB kondusi fluctuating with an average revenue of 108% which isincluded in the criteria is very effective. (2) the rate of growth in the city of Semarang BPHTB theyears 2009-2011 average of 9.17% which is included in the criteria is very less. (3) contribution toregional income BPHTB average 6.81% were included into criteria lacking, contribute to the fundbalance BPHTB average of 10.96% which is included in the criteria less, BPHTB contribution toPAD with an average of 45, 41% included in the criteria of good and contribute to the local taxBPHTB with an average of 52.52% included in the excellent category

PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP MARKET CAPITALIZATION PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008 dan 2012

The aim of this study is to examine the influence of intellectual capital disclosure consist of human capital, structural capital, and relational capital on market capitalization. Book value, firm size, net profit, and leverage report used as control variable. The differences between this study with the other study are intellectual capital items, objects of study, and years of study. The item of the study has 61 items based on Li et al., company object is manufacture because there is so many kind of manufacturing industries which need higher level intellectual capital to improve the advantage in competition. The use of year 2008 and 2012 because PSAK number 19 was revisied at the end of 2009 so there was an one year a interval time to know the effect before the revision and it can be effective at January 1th, 2011. So, there was one year interval time to know the effect after revisied. This reason based on previous paper but different year with the standard released. The population in this study consists of all listed manufacturing firm in Indonesia Stock Exchange in year 2008 and 2012. Sample was selected using purposive sampling method. A criterion for manufacturing firm which include of basic industry and chemicals, other industries, and consumer goods it’s easy to take annual report in website www.idx.co.id and have positive equity in year 2008 and 2012. Total data of this study is 96 data for two years. Multiple regression analysis used to be analysis technique. The empirical result of this study show that intellectual capital disclosure (human capital, structural capital, and relational capital) have positively significant influenced on market capitalization in both years 2008 and 2012. Hopely, this result can encourage the firms to disclose intellectual capital it usefull to improve value of company with doing something positive like training for employee and research and development. Thus, it can make the investors know the value process creation so it can decrease asimetric information and increase market capitalizatio

ANALISIS PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP JANGKA WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Publik yang Tercatat Di Bursa Efek Indonesia Tahun 2012)

This study is a replication that was developed based on research of Ika and Ghazali (2012) on audit committee effectiveness and timeliness of reporting. The audit committee effectiveness based on DeZoort’s index that divided into four indicators such as the audit committee expertise, the audit committee charter, the audit committee size and audit committee meetings. The purpose of this study is to examine the factors that affect the timeliness of financial reporting. The population used in this study is all publicly traded companies listed on the Indonesia Stock Exchange in 2012 with a total sample of 167 companies. The sampling method used in this study is purposive sampling. The data used is secondary data that are audited annual report in 2012 which has been published and the data on the date of publication of financial statements. This study uses the technique of multiple linear regression analysis. The results showed that the audit committee expertise and audit committee size negatively affect financial reporting lead time. While the audit committee charter and audit committee meetings not significantly affect financial reporting lead time

ANALISIS PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia 2007-2009)

This study aims to obtain empirical evidence about the influence of book tax differences to earnings growth. The variables tested in this study were permanent differences and temporary differences which are proxy of book tax differences. Growth in earnings that is used is calculated by subtracting the current period profit with profit the previous period and then divided by the earnings in the previous period. The population in this study were manufacturing companies listed in Indonesia Stock Exchange in 2007-2009. The research data obtained from the manufacturing company's financial statement year period 2007-2009. Based on purposive sampling method, the sample obtained a total of 39 companies. The hypothesis in this study were tested using multiple regression analysis. The results showed that the book tax differences that proxy with permanent differences and temporary differences do not significantly affect earnings growth. That was caused by a number of permanent differences and temporary differences are not significant in influencing the amount of taxable income which is the basis for current income tax calculation. Insignificant amount in the end will have no effect on the growth of income

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

This research aims to know empirical evidence as for factors influencing timeliness of financial reporting or the manufacture firm listed in Indonesia Stock Exchange. The factors to be análysised in this research namely debt to equity ratio, profitability (ROA), ownership structure, quality of auditor (KAP), and auditor change. Sample of this research is 375 manufacture firms listed in Indonesia Stock Exchange period 2005-2007 that selected by using purposive sampling method. Technique of anáyisis for examining the hipótesis was logistic regresión at level significance 5%. Result of this research identify that profitability (ROA) and ownership structure significantly affect timeliness of financial reporting of the firm, whereas debt to equity ratio, quality of auditor (KAP), and auditor change not have an affect to timeliness of financial reporting of the firm listed in Indonesia Stock Exchange