Pengaruh Kualitas Auditor terhadap Manajemen Laba (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bei Tahun 2009-2011)

This study aims to analyze the association between the magnitude of earnings management and auditor quality. The information asymmetry motivates management to execute manipulate performance with earnings management. Auditor quality use industry specialist auditor and big four auditor. The Modified Jones Model is used to measure discretionary accruals (the proxy for earnings management). The sample used in this research was the secondary data from annual report of non financial companies which listed on Bursa Efek Indonesia in 2009-2011. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used counts of 756 companies. The statistic method used was multiplied analysis linear regression with hypothesis testing of statistic t and F test. The results provide evidence that industry specialist auditor significantly influence the earnings management. Nonetheless, big four auditor wasn\u27t significant influence to the earnings management

Pengaruh Pengungkapan Sosial dan Lingkungan terhadap Asimetri Informasi Bagi Investor (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2012-2013)

This research aimed to examine the effect of disclosure of social and environmental disclosure to the asymmetry of information in the annual report issued by the company. This research examinedthe annual reports of 100 companies that perform voluntary disclosure is disclosure of social and environmental disclosure in the Indonesia Stock Exchange since 2012-2013. Disclosure of socialand environmental disclosure be investigated by using the method of content analysis. The research uses secondary data based on random sampling method. Method of data processing using a linear OLS regression with a significant level of 10%. The results show that the disclosure of social andenvironmental disclosure affect the asymmetry of information in the annual report and each disclosure have a negative direction, which means the higher the disclosure of social andenvironmental disclosure will reduce the asymmetry of information

Pengaruh Dana Alokasi Umum dan Pendapatan Asli Daerah terhadap Belanja Daerah (Studi pada Anggaran Pendapatan Belanja Daerah Kabupaten/Kota di Provinsi Papua)

Penelitian ini bertujuan untuk mengetahui pengaruh dana alokasi umum dan pendapatan asli daerah terhadap belanja daerah pada APBD Kabupaten/Kota di Provinsi Papua. Rumusan masalah penelitian adalah apakah dana alokasi umum dan pendapatan asli daerah berpengaruh terhadap belanja daerah. Populasi dalam penelitian ini adalah kabupaten/kota diProvinsi Papua yang terdiri dari 28 kabupaten dan 1 kota. Maka sampel dalam penelitian ini berjumlah 5 Kabupaten dan 1 kota di Provinsi Papua. Hasil analisis dengan menggunakan regresi linear berganda diperoleh hasil adalah hasil analisis menunujukkan nilai Fhitung sebesar 61.214 nilai Ftabel yaitu 4,20 dan nilai p-value atau signifikan sebesar 0.000. Nilai Fhitung dan Ftabel 2 yaitu 61.214 >4,20 atau 0.000<0,05. Dengan demikian, maka H0 ditolakdan Ha diterima yaitu dana alokasi umum (X1) dan pendapatan asli daerah (X2) secara simultan mempunyai pengaruh yang positif dan signifikan terhadap belanja daerah(Y). Secara parsial dana alokasi umum mempunyai pengaruh yang positif dan signifikan terhadap belanja daerah. Pendapatan asli daerah mempunyai pengaruh yang positif dan tidak signifikan terhadap belanja daerah

Pengaruh Corporate Governance dan Firm Size terhadap Perusahaan yang Mengalami Kesulitan Keuangan (Financial Distress)

This study aimed to examine the effect of corporate governance and firm size for firms experiencing financial distress at non-financial companies. corporate governance used in this study is divided into five variables: the number of board of directors, the number of independent board, institutional ownership, managerial ownership, and the number of audit committee members. The other variable is firm size. This study also uses the control variables of leverage and liquidity. This study uses all firms are listed in the Indonesia Stock Exchange (IDX). The data obtained from the annual report and the Indonesian Capital Market Directory (ICMD) the period of 2009 to 2012. The data in 2009, 2010, and 2011 are used to predict financial distress at 1 year after the year of 2010, 2011, and 2012. The data were analyzed using logistic regression model. Results of this study showed that the variables that significantly influence the company experiencing financial distress only variable number of board of directors and the number of audit committee members. While the number of independent board variables, institutional ownership, managerial ownership and firm size do not have a significant influence on companies experiencing financial distress