Pengaruh Penghindaran Pajak dan Biaya Agensi terhadap Nilai Perusahaan

This study aims to test the effect of tax avoidance as independent variable, agency cost and firm value as dependent variable.Type of data used in this study is secondary data. The population of the study is all manufacture companies listed in Indonesia Stock Exchange. To collect the sample, the writer employed purposive sampling method and applied criteria listed in Indonesia Stock Exchange, reported annually subsequently from 2013-2015. There was tax avoidance, agency cost, and firm value in financial report.The result of this study shows that tax avoidance not influenced the firm value. Meanwhile, tax avoidance effectiveness significantly influenced agency cost. In other side, agency cost significantly firm value in manufacture companies in Indonesia from 2013-2015

Determinan Efisiensi Dan Dampaknya Terhadap Kinerja Profitabilitas Industri Perbankan Di Indonesia

The objective of this study was to estimate the factors influencing the level of technical efficiency of banksmeasured by a non-parametric Data Envelopment Analysis (DEA) and its impact on the profitability performanceas measured by return on assets (ROA). This study applied panel data regression models with randomeffects approach to 110 conventional bank over 2006-2010. Based on estimation of the determinants of bankefficiency levels, it could be informed that bank size factors, types of banks, capital adequacy ratio, loansdeposit ratio, operating expenses and net interest margin affected the level of technical efficiency significantly.At a later stage, estimation of the determinants of profitability showed that the factors like the bank size, typesof banks, non-performing loans, loans deposit ratio, operating expenses and net interest margin significantlyaffected ROA. This study had implications both theoretically and managerially. Theoretical implications forthis research provided an important contribution to the development of the theory of efficiency and financialperformance. Finnaly the managerial implications of this research had the consequences of improving theefficiency and profitability performance, especially for the domestic banks

Pembuatan Model Customer Relationship Management (Crm) E-government Di Dinas Kelautan Dan Perikanan D.i.y.

Perkembangan sistem informasi di Dinas Kelautan dan Perikanan DIY pada dasarnya sudah dikembangkan namun belum secara optimal. Masih banyak sistem yang belum terintegrasi dengan menyeluruh yang disesuaikan dengan relationship antara Dinas Kelautan dan Perikanan DIY dengan customer. Masalah sistem informasi berbasis web belum menyediakan informasi dan layanan untuk masyarakat khususnya nelayan, keterbatasan fasilitas pendukung pelayanan juga membuat interaksi antara Dinas Kelautan dan Perikanan DIY dengan Customer tidak berjalan dengan baik serta kurangnya waktu untuk mempersiapkan sumber daya manusia yang benar-benar siap dan paham tentang E-government dengan menerapkan model CRM sehingga pengembangan E-government menuju good governance tercapai.Subyek yang akan dibahas pada penelitian ini adalah “Pembuatan Model CRM di Dinas Kelautan dan Perikanan DIY”. Model ini diharapkan bisa digunakan untuk acuan dalam rangka mengoptimalkan kinerja E-government di Dinas kelautan dan perikanan DIY. Adapun dalam penelitian ini terdapat tahapan-tahapan dalam pembuatan model CRM. Tahapan tersebut antara lain pencarian data dengan metode observasi, wawancara dan studi pustaka, analisis data meliputi operational, analytical dan collaborative, dan pembuatan model CRM mulai dari rencana strategi, strategi pengembangan layanan, pembuatan arsitektur sistem informasi, arsitektur infrastruktur jaringan, dan pengujian perancangan sistem dengan menggunakan uji kelayakan.Dari penelitian yang dilakukan menghasilkan model sistem yaitu : “Kerangka Model CRM di Dinas Kelautan dan Perikanan DIY” yang dapat memberikan kemudahan dalam berinteraksi dengan customer melalui media layanan yang tersedia. Hasil uji kelayakan sistem menunjukan bahwa sistem yang di usulkan dapat diimplementasikan dan dapat membantu mendukung strategi organisasi dalam meningkatkan pelayanan E-Goverment di Provinsi DIY khususnya di Dinas Kelautan dan Perikanan DIY, sehingga terjalin sebuah hubungan yang kondusif dengan customer terkait

Pengaruh Kepemilikan Perusahaan dan Manajemen Laba terhadap Tipe Auditor dan Audit Fees pada Perusahaan Manufaktur di Bursa Efek Indonesia

This study aims to examine the impact of firm ownership type and earning management to the auditor relationship in manufacturing companies. Firm ownership type in this paper was divided into two; stated-owned and private-owned; earnings management was measured by discretionary accruals using the Modified Jones Model. Auditor relationships referred to in this paper is the type of auditor and audit fees. Auditor is classified into two types, domestic auditor and foreign auditor. An audit fee was measured by natural logarithm professional fees contained in the financial statements. Using professional fees as proxy for audit fees because in Indonesia still few company disclose their audit feeson their financial statements. Population of this paper is a manufacturing company listed on the Indonesia Stock Exchange (IDX) period of 2011. Total sample is 85 firms. The hypotheses in this study were tested by logistic regression analysis and multiple regressions.The results of this study indicate that the firm ownership type by the state or private ownership does not affect the probability and magnitude of auditor election audit fees. Research also shows that a higher of earnings management does not affect the probability of selection auditor. While the level of earnings management affects the amount of audit fees paid

Faktor–faktor Yang Mempengaruhi Biaya Audit Eksternal Dengan Risiko Litigasi Sebagai Variabel Intervening

This study aimed to analyze the relationship between factor-factor influencing external audit fee with litigation risk as an intervening variable on manufacturing companies. Factor-factor influencing external audit fee is represented by size, complexity, and status of audit firm.. This research refers to research conducted by Nasser (2016).This study uses secondary data obtained from the financial statements of manufacturing companies listed on the Indonesian stock exchanges in 2013 - 2015. This study used as many as 64 samples with purposive sampling method. Data analysis was done by testing classical assumption, and hypothesis testing with multiple linear regression model, and path analysis. For then the result will be tested with Sobel test to know the indirect effect.The results obtained from this study are external audit costs directly influenced by company size, company complexity, firm audit size and litigation risk. litigation risk can be an intervening variable that connects size, comp, aust with audite fee