THE INFLUENCE OF INTERNAL AND EXTERNAL FACTORS ON CAPITAL STRUCTURE OF MANUFACTURING COMPANIES LISTED ON IDX IN 2016-2018

This study aims to determine the internal and external factors of the company's capital structure. The variables in this study consisted of profitability (X1), liquidity (X2), solvency (X3), tangibility (X4), sales growth (X5), inflation (X6), tax (X7), USD exchange rate (X8), and capital structure (Y). The population in this study is the manufacturing companies in the goods and consumption industry sector which are listed on the Indonesia Stock Exchange in 2016-2018. The sample in this study was chosen based on the purposive sampling method, resulting in 76 companies as much data. This study uses secondary data and the analysis technique used is multiple linear regression. The results of this study indicate that profitability, solvency, tangibility, and tax affect the company's capital structure, while liquidity, sales growth, inflation, and the USD exchange rate do not affect the company's capital structur

Representation of Gossip Culture in the ˋˋTilik'' Short Movie on YouTube

“Tilik” is the title of a short film that tells the social reality of everyday life in Javanese society. This film received a lot of attention and appreciation, and was watched by millions of viewers on YouTube. Throughout the film, the contents of the story are dominated by gossip activities. This research aimed to describe the representation of gossip displayed in the movie “Tilik” and to reveal the function of gossip. Foster’s study suggests four primary gossip functions: information, entertainment, friendship and influence. Descriptive qualitative method were used and the results were analysed using semiotic analysis by Roland Barthes. The results indicate that gossip activities in the film “Tilik” display, among other things, the function of information. This can be seen when the group that wants to meet up in the truck shared a story discussing gossip about Dian’s character. Second, the entertainment function is also seen when talking about gossip: they are listening, enjoying and laughing. Furthermore, the friendship function can be seen in the sharing norms of in-group members. Finally, the role of influence can be seen from the main character, namely Mrs. Tejo, with her body language trying to convince and lead the opinions of group members. Yu Ning’s character became an outsider because she disagreed with the sentiment. The message conveyed in this film is that people must start using technology and keep up with the changes. This film also describes the hoax phenomenon in society, where information that is conveyed is sometimes not true. So public education is needed to confirm the truth of the information circulating on social media. Keywords: film, gossip, representatio

Pengaruh Informasi Laba Akuntansi Terhadap Abnormal Return Pada Perusahaan Yang Tergabung Dalam Indeks LQ45

The purpose of financial information test is to see how the reaction from the announcement. If the announcement have some information, the market is expected to be react at the time of announcement. This reaction can be measured with abnormal return. An announcement that have information will give abnormal return to the market. On the other hand an announcement that didn’t have information will not give abnormal return to the market. This research is purpose to examine that accounting earnings information effect to abnormal return. The sampling technique was purposive sampling method with the acquisition of the final sample of 45 companies LQ45 listed in Indonesia Stock Exchange in 2010. Data were tested using normality test, autocorrelation, outlier test and analyzed using linear regression. Result showed there is an significant effect between earnings variable toward abnormal return. In this research, periods that was used is five days before announcement until five days after the announcement

Pengaruh Orientasi Profesional Terhadap Konflik Peran: Partisipasi Anggaran Dan Orientasi Tujuan Sistem Sebagai Variabel Moderating (Studi Pada Kantor Akuntan Publik Di DKI Jakarta Dan Bandung)

The purpose of this research is to analyze and examine the hypothesis effect of professional orientation on role conflict with budgetary participation and system goal orientation as a moderating variabel. The respondent of this research is auditor in manager and partner level, who are working in accounting firm in DKI Jakarta and Bandung. The method that is used in this research is causal. Sampling technique employed in this research is simple random sampling. Cross-sectional is also used in this research. It is also using simple regression analysis to exemine the effect of professional orientation on role conflict, and moderated regression analysis to exemine the effect with moderating variable. The result of this research shows that professional orientation give effect to role conflict. Budgetary participation gives a positive effect to professional orientation with role conflict correlation. Altough system goal orientation gives a negative effect to professional orientation with role conflict correlation.  &nbsp

Dampak Muatan Etika Dalam Pengajaran Akuntansi Keuangan Dan Audit Terhadap Persepsi Etika Mahasiswa Yang Dimoderasi Oleh Kecerdasan Kognisi Dan Kecerdasan Emosional: Studi Eksperimen Semu

Ethics education is more than studying the code of professional conduct, but rather a process whereby individuals become more consciously involved in making ethical decisions (Langenderfer and Rockness:1989). This study investigates whether integrating ethical issues in financial accounting course will improve student’s ethics perception. The research design was quasi experiment, posttest-only control group design, and the subject were students who took intermediate accounting. The hypotheses of this research were: (1) loading ethical issues in financial accounting course influenced student’s ethics perception, and (2) interaction between ethical issues in financial accounting course and student GPA (Grade Point Average) influenced student’s ethics perception. The research hypotheses were tested using two way ANOVA. The result show that: (1) loading ethical issues in financial accounting course not influenced student’s ethics perception, (2) interaction between loading ethical issues in financial accounting course and student GPA significantly influenced the student’s ethics perception. Considering the current climate of good corporate governance, educators can no longer postpone in integrating ethics issues in accounting curriculum

Pengaruh Participation Budgeting, Information Asimetry Dan Job Relevant Information Terhadap Budget Slack Pada Institusi Pendidikan (Studi Pada Institusi Pendidikan Universitas Kristen Maranatha)

The purpose of this research is to analyze and examine the hyphothesis effect of participation budgeting on job relevant information and  information asimetry as a moderating variable , and effect of participation budgeting and information asimetry on budget slack and job relevant information as mediating varible. The respondent of this research are 30 structural staf of program and ministry in Maranatha Christian University who have participated to make  budgeting. This method that is used in this research is causal. Sampling technique employed in this research is purposive random sampling. It is using  simple regression analysis to examine the effect participation budgeting on job relevant information and asimetry information as a moderated variable, and effect of participation budgeting and information asimetry on  budget slack and job relevant information as a variabel mediating. This result of this research shows that participation budgeting give positive effect to job relevant information and  information asimetry as moderating variable, and  participation budgeting and information asimetry have negative effect to budget slack and  job relevant information as a mediating variable. Increasing on the participation budgeting and information asimetry and job relevant information, will effect decreasing on budget slack. &nbsp

DUKUNGAN SOSIAL DAN MOTIVASI BELAJAR SISWA SMA MASEHI 2 PSAK SEMARANG

ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui hubungan antara dukungan sosial dengan motivasi belajar siswa. Penelitian ini dilakukan pada siswa-siswi di SMA Masehi 2 PSAK Semarang. Jumlah populasi dalam penelitian ini adalah 91 siswa. Peneliti tidak menggunakan keseluruhannya sebagi sampel namun hanya mengambil sampel dengan jumlah 50 siswa. Teknik sampling yang digunakan adalah simple random sampling.Metode dalam penelitian ini menggunakan penelitian kuantitatif dengan menguji korelasi antar variable. Data yang sudah dikumpulkan diolah dengan dengan teknik korelasi spearman. Hasil analisis menunjukan bahwa r = 0,044, p= 0,762, p0,05 berdasarkan analisis data dapat diambil kesimpulan bahwa tidak ada hubungan yang signifikan antara dukungan sosial dengan motivsi belajar siswa di di SMA Masehi 2 PSAK Semarang. Jadi hipotesis yang menytakan ada hubungan antara dukungan sosial dengan motivasi belajar siswa di di SMA Masehi 2 PSAK Semarang ditolak. Kata kunci : Dukungan Sosial, Motivasi Belajar, Siswa SMA, Orang tua ABSTRACT            The purpose of this study was to determine the relationship between social support and student motivation. This research was conducted on students at 2nd High School of PSAK Semarang. The population in this study was 91 students. The researcher did not use the whole as a sample but only took a sample of 50 students. The sampling technique used is simple random sampling.            The method in this study uses quantitative research by testing the correlation between variables. Data that has been collected is processed by spearman correlation technique. The results of the analysis show that r = 0.044, p = 0.762, p 0.05 based on data analysis, it can be concluded that there is no significant relationship between social support and motivation for student learning at 2nd High School PSAK Semarang. So the hypothesis is that there is a relationship between social support and students' learning motivation in Second High School. PSAK Semarang is rejected