Corporate Governance Terhadap Kinerja Perusahaan

The research aimed to provide empirical evidence that corporate governance implementation,managerial ownership, institutional ownership, board of executive, and independent executiveaffected corporate performance. Population of the research was companies listed at IndonesianStock Exchange (ISX) between 2006 – 2008; sampling method used was purposive sampling as well asmultiple regression analysis. The result showed the implementation of GCG affected corporate performance.This meant that if the listed companies at BEI and have been surveyed by IICG implement agood corporate governance, the performance would increase. The higher corporate governance wasmeasured by corporate governance index perception, the higher corporate obedience and result ina good corporate performance. Institutional ownership affected corporate performance. The greaterinstitutional share ownership, the better corporate performance. The result showed that controlfunction from the ownership did determine improving corporate performance. Managerial ownership,board of commissioner, and commissioner independent did not affect corporate

CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN

The research aimed to provide empirical evidence that corporate governance implementation,managerial ownership, institutional ownership, board of executive, and independent executiveaffected corporate performance. Population of the research was companies listed at IndonesianStock Exchange (ISX) between 2006 – 2008; sampling method used was purposive sampling as well asmultiple regression analysis. The result showed the implementation of GCG affected corporate performance.This meant that if the listed companies at BEI and have been surveyed by IICG implement agood corporate governance, the performance would increase. The higher corporate governance wasmeasured by corporate governance index perception, the higher corporate obedience and result ina good corporate performance. Institutional ownership affected corporate performance. The greaterinstitutional share ownership, the better corporate performance. The result showed that controlfunction from the ownership did determine improving corporate performance. Managerial ownership,board of commissioner, and commissioner independent did not affect corporate

MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI PEMODERASI

The objective of study was to provide empirical evidence of the influence of earnings management on corporatevalue. Managerial ownership affected the relationship between earning management with corporate values,and institutional ownership affected the relations between earning management to the corporate value.Thepopulation of this study was manufacturing companies listed on the Indonesia Stock Exchange, the observa-tion period from the year 2008-2010. The technique used was purposive sample with the analysis method usedwas a simple regression for hypothesis one, and moderate analyst regression for hypotheses two and three. Thestudy found that earnings management had no effect on corporate value. Managerial ownership did not affectthe relationship between earnings management to corporate value. Institutional ownership affected the rela-tionship between earnings management to corporate value. Ownership of shares held by institutional partiescould weaken the influence of earnings management on corporate value. It was because the institutional own-ership could control the company more closely so that the possibility of management performed earningsmanagement could be reduced

Ukuran Perusahaan, Profitabilitas, Dan Financial Leverage Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan High Profile Di Bei

This study aimed to give empirical evidence that company size, profitability andfinancial leverage influenced social responsibility disclosure. Research finding proved thatcompany size significantly and positively influenced corporate social responsibility disclosure.It was based on agency theory that the bigger a company was the bigger its agency cost was.To reduce such agency cost, a company tended to disclose information extensively. Company\u27sprofitability had negative and insignificant association. This study was in conflict with legitimacytheory that profitability had a negative influence to corporate social responsibility disclosure.Financial leverage had no influence to corporate social responsibility disclosure. This studyfailed to support agency theory that predicted a company with higher leverage ratio woulddisclose more information because agency cost of a company with such capital structure wouldbe higher

KINERJA PEMERINTAH TERHADAP PENGELOLAAN SAMPAH DI KELURAHAN MACORAWALIE KECAMATAN PANCA RIJANG KABUPATEN SIDENRENG RAPPANG

   The purpose of this study is to determine the effect of Government Performance on Waste Management in Macorawalie Village, Panca Rijang District, Sidenreng Rappang Regency. The population in conducting this research is the community with male and female gender totaling 895 people from 2 hamlets, the data collection technique is the Yount formula with the results of 95 people, taken based on purposive sampling. The type of research used is quantitative descriptive research type, data collection techniques used are observation, questionnaires, and interviews. The data analysis technique is using validity, reliability using SPSS 16.0 application and Likert Scale. Based on the results obtained from the questionnaire analysis, a recapitulation of Government Performance variables obtained 67.6% is included in the "Good" category. Recapitulation of Waste Management variable 64.4% included in the category of "Good".&nbsp

PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI (Studi Eksperimen pada Pemerintah Daerah Kota Ternate)

Penelitian ini bertujuan memperoleh bukti apakah terdapat perbedaan kecenderungan melakukan kecurangan akuntansi antara individu yang memiliki level penalaran moral rendah dan level penalaran moral tinggi, dalam kondisi terdapat elemen pengendalian internal dan tidak terdapat elemen pengendalian internal serta memperoleh bukti apakah terdapat interaksi antara moralitas individu dan pengendalian internal. Rancangan penelitian yang digunakan adalah eksperimen dengan desain faktorial 2X2 yang melibatkan 155 Kepala Sub Bagian Pemerintah Daerah Kota Ternate. Teknik analisis data yang digunakan adalah Two Way Anova. Hasil penelitian menunjukkan bahwa terdapat perbedaan kecenderungan melakukan kecurangan akuntansi antara individu yang memiliki level penalaran moral rendah dan level penalaran moral tinggi. Selain itu penelitian ini juga membuktikan bahwa kecenderungan individu melakukan kecurangan akuntansi dalam kondisi tidak terdapat elemen pengendalian internal dan terdapat interaksi antara moralitas individu dan pengendalian internal. Individu dengan level moral rendah cenderung melakukan kecurangan akuntansi pada kondisi tidak terdapat elemen pengendalian internal

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh pemanfaatan teknologi informasi dan sistem pengendalian intern terhadap kualitas laporan keuangan. Manfaat yang dapat di peroleh bagi pemerintah daerah agar lebih menyadari pentingnya laporan keuangan sebagai alat untuk mengawasi dan menilai kinerja keuangan secara lebih baik. Bagi masyarakat, hasil penelitian ini diharapkan dapat membantu mendeteksi tingkat transpransi dan akuntabilitas pengelolaan keuangan dan mendorong agar lebih berpartisipasi dalam mengawasi serta mendorong peningkatan kinerja keuangan daerah. Hasil Penelitian ini diharapkan dapat bermanfaat sebagai referensi untuk menambah pengetahuan mengenai pengaruh pemanfaatan teknologi informasi dan sistem pengendalian intern terhadap kualitas laporan keuangan. Penelitian ini menggunakan metode penelitian kuantitatif, berupa hubungan sebab akibat (asosiatif). Penelitian asosiatif merupakan salah satu bagian penelitian ex–post facto karena peneliti tidak memanipulasi keadaan variabel yang ada. Penelitian ini rencananya akan memakan waktu selama 6 bulan dan menggunakan teknik pengumpulan data dengan kuesioner yang disebarkan kepada responden. Populasi dari penelitian ini adalah para pegawai yang ada di bagian keuangan pada setiap OPD kota Ternate. Tehnik sampling yang digunakan adalah proporsional random sampling. Tehnik analisa data yang digunakan adalah analisis regresi linier berganda.Kata Kunci: Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern, Kualitas Laporan keuanganThis study aims to provide empirical evidence of the influence of the use of information technology and internal control systems on the quality of financial statements. The benefits can be obtained for local governments to be more aware of the importance of financial reports as a tool to better monitor and assess financial performance. For the community, the results of this study are expected to help detect the level of transparency and accountability in financial management and encourage more participation in monitoring and encouraging improvements in regional financial performance. The results of this study are expected to be useful as a reference to increase knowledge about the influence of the use of information technology and internal control systems on the quality of financial statements. This research uses quantitative research methods, in the form of causal (associative) relationships. Associative research is one part of ex-post facto research because researchers do not manipulate the state of existing variables. This research is planned to take 6 months and use data collection techniques with a questionnaire distributed to respondents. The population of this study is the employees who are in the financial section in each OPD Ternate city. The sampling technique used is proportional random sampling. The data analysis technique used is multiple linear regression analysis.Keywords: Utilization of Information Technology, Internal Control Systems, Quality of Financial Statemen

Penerapan Metode Non-Negative Matrix Factorization dan Generic Relevance of Sentence Pada Computer Based Test Essay

Computer Based Test (CBT) diera kemajuan teknologi informasi saat ini mulai menjadi pilihan baru terbarukan dalam hal uji kompetensi dalam berbagai instansi. Tidak hanya peruntukannya di dunia pendidikan. Computer Based Test (CBT) mulai ramai diimplementasikan diluar dunia pendidikan sebab efisiensi, efektifitas hingga kecepatan yang ditawarkan Computer Based Test (CBT) menjadi pertimbangan untuk diterapkan. Pada aspek lingkungan, dengan penggunaan CBT, peran Paper Based Test dalam uji kompetensi dapat menekan penggunaan kertas didalamnya. Hanya saja sistem eksaminasi CBT pada umumnya menggunakan sistem pilihan ganda pada proses uji kompetensi. Penelitian ini bertujuan untuk menerapkan Metode Non-Negative Matrix Factorization (NMF) pada sistem CBT dengan model uji kompetensi Essay dimana terdapat jawaban yang variatif dari model ujian ini. Penggunaan Metode Non-Negative Matrix Factorization (NMF) untuk mengolah string jawaban yang dikirimkan untuk dilakukan penilaian secara otomatis, dengan Metode NMF ini dilakukan Analisa hubungan antara sebuah frase/kalimat dengan sekumpulan string yang kemudian dilakukan pembobotan terhadap respon yang dikirimkan untuk diberi penilaian dengan bantuan Generic Relevance of Sentence (GRS)

PENGARUH KOMPETENSI APARATUR DESAN DAN WISTLEBLOWING SUSTEM TERHADAP PENCEGAHAN FRAUD, DENGAN KECERDASAN SPRITUAL SEBAGAI VARIABEL MODERASI (STUDI PADA APARAT PEMERINTAH DESA KECAMATAN JAILOLO KABUPATEN HALMAHERA BARAT)

Penelitian ini bertujuan untuk menguji dan menganalisis; Kompetensi Aparatur Desa dan Wistleblowing System terhadap Pencegahan Fraud dalam pengelolaan Anggaran Dana Desa. interaksi Kecerdasan Spiritual terhadap Kompetensi Apartur Desa dan Wistleblowing System terhadap Pencegahan Fraud dalam pengelolaan Anggaran Dana Desa. Penelitian ini merupakan penelitian empiris dengan menggunakan teknik purposive sampling. Analisis data menggunakan analisis regresi berganda Moderated Regression Analysis (MRA).Hasil Penelitian menunjukan bahwa secara parsial, Kompetensi Aparatur Desa tidak berpengaruh terhadap Pencehagan Fraud, Sedangkan Washblowir berpengaruh terhadap Pencegahan Fraud. Untuk Variabel Moderasi menunjukan bahwa Kesadaran Spiritual dapat memoderasi Kompetensi aparatur terhadap Pencegahan Fraud, namun Kesadaran Spriritual tidak memoderasi Washblowir System terhadap Pencegahan Fraud.Kata Kunci: Kompetensi, Wistleblowing, Kecerdasan Spiritual, dan Dana Desa. This study aims to test and analyze; Competence of Village Apparatus and Wistleblowing System on Fraud Prevention in managing the Village Fund Budget. the interaction of Spiritual Intelligence on the Competence of Village Apartments and the Wistleblowing System on Fraud Prevention in the management of the Village Fund Budget. This research is an empirical study using purposive sampling technique. Data analysis used multiple regression analysis Moderated Regression Analysis (MRA).The results showed that partially, Village Apparatus Competence had no effect on Pencehagan Fraud, while Washblowir had an effect on Fraud Prevention. For the Moderation Variable it shows that Spiritual Awareness can moderate the competence of the apparatus against Fraud Prevention, but Spiritual Awareness does not moderate the Washblowir System towards Fraud Prevention.Keywords: Competence, Wistleblowing, Spiritual Intelligence, and Village Fund