MEKANISME CORPORATE GOVERNANCE, MANAJEMEN LABA DAN KINERJA KEUANGAN (Studi Pada Perusahaan Go-Publik Sektor Manufaktur)

The principal purpose of this study was to examine the influence of corporate governancemechanism with earnings management and influence concequensies of earnings managementto financial performance. Measurement of corporate governance mechanism consist of: institutionalownership, managerial ownership, presence of independent of director and size of director.Institutional ownership, manajerial ownership and presence of independent of director canaffect the action of earning management, which caused in the use of discretionary accruals intothe lower. Whereas the small size of director would be more effective in performing supervisoryaction of earnings management. Earnings management is conducted by managers on firmfundamental factors, namely the nterventon on making of financial statement based on accrualaccounting. So that eranings management will affect performed by managers on the factors- fundamental factors the company, by intervention in the preparation of financial statementsbased on accrual accounting. So that earnings management will affect financial performance.The populations of this research is all of companies in the manufacturing sector at the IndonesianStock Exchange, which were published in financial report from 2005-2007. Purposive samplingmethod was used to determine research sample. From this method, we have collected 37observations.By using multiple regression analysis as the research method, the findings are: manajerial ownershipinfluence negatively to earnings management and size of director influence positively toearning management as hypothesized. Institutional ownership and presence of independentof director had not significant influence to earnings management. Earning management havesignificant effects on financial performance.Keywords: corporate governance mechanism, eearnings management and financial performanc

Analisis Pengaruh Rasio Keuangan Terhadap Perubahan Laba

This study aims to examine and analyze the influence of Current Ratio (CR), Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Gross Profit Margin (GPM), and Net Profit Margin (NPM) to changes in earnings in manufacturing companies listed in Indonesia Stock Exchange 2011-2013. A sample of 55 companies were obtained using purposive sampling method with the following criteria: (1) companies listed on the Stock Exchange consistently during 2011-2013; (2) manufacturing company serving the financial statements have been audited; (3) manufacturing company publishes financial statements ended on December 31 for the fiscal year 2011-2013; (4) manufacturing company in rupiah; (5) and manufacturing company that produces positive earnings. Data analysis method used is multiple linear regression method. The result shows that the variables CR, DAR, TATO, GPM and NPM significantly influence changes in earning

PENGARUH KUALITAS PELAKSANAAN CORPORATE GOVERNANCE DAN KOMPLEKSITAS BANK TERHADAP FRAUD (Studi Kasus Pada Bank Umum Tahun 2010)

The purpose of this study was to investigate influence the quality of the implementation of Corporate Governance (CG) and the complexity of the bank against fraud in commercial banks in 2009. Dependent vaty of bank CG. The main issues discussed in this study is the number of occurrences of fraud on the bank caused by the poor quality of execution of CG / not good. To test the above issues, conducted research on the quality and complexity of the CG implementation of bank fraud that occurred at commercial banks in 2010. Theoretical framework and data analysis performed using multiple regression with least squares equation and hypothesis testing using the t-statistic for testing the partial regression coefficients and the f-statistic to test the influence keberartian together with the level of significance of 5%. Moreover, also tested the classical assumptions include normality test, test multicollinearity, heteroskedastisitas test and autocorrelation test. The results of the analysis indicate that the variable quality of execution of CG proven negative effect on the fraud at the level of significance of less than 5% while the complexity of the bank proved to be positively related to fraud at the level of significance of 5%.Keywords : Corporate Governance, fraud, complexity of the ban

ANALISIS KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN GO PUBLIK DI PASAR MODAL

The purpose of this research was examining financial reporting timeliness (annual report)that go public at Indonesia Stock Exchange. Indicator of characteristic information at capitalmarket is most actually information which timeliness. Timeliness constitutes main problem sothere is trend for public’s firms to mistiming deep to pass on financial statements to BAPEPAM.The effect this research is subject to be analized discipline or compliance zoom thatgets bearing with financial reporting and to find empiric prove hits factors that regard corporatefinance reporting timeliness that go public at Indonesia Stock Exchange. Samples in thisresearch are 198 firms that go public at Indonesia Stock Exchange in year 2003 untill 2005.This research used binary logistic’s regression by use of program SPSS 13. To determine andchooses best fit model in hypothesis testing was done by estimation by use of two scenario.Result of this research : (1) Size, age and insider ownership impact of corporate finance reportingtimeliness. (2) Debt to equity ratio, profitability and outsider ownership did not impactof corporate finance reporting timeliness.Keywords: Debt to Equity Ratio, Profitability, Outsider Ownership, Insider Ownershi

ANALISIS SISTEM PENGUKURAN KINERJA PERBANKAN SYARIAH

The existence of the banking sector as a sub-system in the economy of a country has an important role. Even in the modern life everyday, mostly involving nearly services from the banking sector. Through banks may be collected funds from the public in various forms of deposits. Related to that then  a banking company shall always improve its financial performance from year to year so that the confidence of society in  general  and  investors  in  particular  will  increase.  Therefore,  this  study  was conducted to analyze what measurement system in accordance with Islamic banking. This research using the company's Islamic banking in Indonesia is analyzed using multiple linear regression analysis using SPSS version 21. The analysis showed that the measurement system and performance assessment of Islamic banking can use a ANGELS (Amanah management, non-economic wealth, Give out, Earnings, capital and assets, Liquidity and sensitivity to market, and Socio-economic wealth), which is based on the principle of accountability inherent differences in the Islamic bank.  Keywords:  financial  performance,  Islamic  banking,  ANGELS,  the  principle  of accountability, and multiple linear regression