Analisis Pengaruh Cash Flow terhadap Kebijakan Dividen Perusahaan dengan Size Perusahaan dan Life Cycle Perusahaan sebagai Moderating Variable

Dividend income is taken from internal-financing which is the revenue. Inconsistencies results of previous studies primarily on the cash flow factor is the basis for this research by developing an analytical model of BCG as a moderating variable logic basic. This study aimed to examine the effect of cash flow relationship (CFPS) on the payment of dividends (DPS) with size (SIZE) and life cycle (LC) company as a moderating variable , as well as profitability (EPS) and leverage (DR) as a control variable.The sample are manufaturing company listed on the Indonesia Stock Exchange for years 2010-2012 totaling 133 companies, and the sample is toke with purposive sampling method. The analysis technique used here is a linear regression.The results of this study, based on t-test showed that (1) significant positive effect of cash flow on the payment of dividends, (2) a significant positive effect of firm size on the relationship between cash flow to the payment of dividends, (3) significant positive effect of life cycle on the relationship between cash flow to dividend payment. The test results of coefficient of determination (R2) in this study showed the number 0.798 for the model (1), 0.816 for the model (2), and 0,812 for the model (3). This means that 79,8% of DPS is affected by CFPs, EPS, and DR for the model (1), while the rest is explained by other variables. So does with the model (2) as much as 81,6 % of DPS is affected by the CFPS and moderating SIZE & controls, and 81,2 % DPS influenced by CFPS and moderating LC & controls, while the rest is explained by other variables

Pengungkapan Tanggung Jawab Sosial Dan Karakteristik Corporate Governance Pada Sektor Finansial

The aim of this research is to examine the relation of corporate governance and corporate socialresponsibility disclosure on public companies listed at the Jakarta Stock Exchange. Disclosureof corporate social responsibility was measured by using modified Hackton and Milne's(1996) indicators. This research predicts that corporate social disclosure is determined by thecharacteristics of corporate governance i.e. size of the board of commissioners; independentcommissioners, independent audit committees, government ownership, and presence of womenthe board of commissioners. Company size and profitability is used as control variables. Thissample consists of companies in financial sector. There are 45 companies fulfilling the samplingcriterion. The data were then analyzed using multiple regression analysis. The results indicatedthat the size of the board of commissioners, government ownership, independent audit committee,and company size had a positive and significant relation on the disclosure of corporate socialresponsibility; but the independent commissioners, the presence of women in the board ofcommissioners, and profitability did not have a significant relationship

Pengaruh Auditor-client Social Mismatch Dan Tipe Supervisor Terhadap Kualitas Audit

This research aims to provide empirical evidence of the behavior of audit staff that reflects the quality ofaudit performed. This research predicts that audit quality is determined by social mismatch between auditor staffand client. This research also examines the effect of supervisor type on audit quality according to McGregor’stheory. This research is carried out using 2x2 between subject experimental designs. The subjects are studentsin Accounting Department of state university in Central Java.The result indicates that social mismatch between auditor staff and client is able to decrease probabilityto collect audit evidence. However, type of supervisor is not found to be significant determinant of probabilityto collect audit evidence. This research implies the need to intensify training in accounting firm to overcomemismatch between auditor staff and client