Pengaruh Partisipasi Anggaran, Penekanan Anggaran, Komitmen Organisasi, Kohesivitas Kelompok, dan Asimetri Informasi terhadap Kesenjangan Anggaran (Studi Empiris pada Skpd Kabupaten Kampar)

This research was carried out on a case study on the sectors in the district in order to test whether Kampar with budgetary participation, push budget, organizational commitment, group cohesiveness and information asymmetry affect the budget gap in preparing the budget. The population in this study is the official echelon III and IV, including heads of state / field and head subsections / subfields that works in SKPDs Kampar District Government. To analyze the data, in this study used multiple linear regression. The first hypothesis of the study results indicate that the effect on the Budget Participation Budgetary Slack. The second hypothesis testing results show that the emphasis of the Budget does not affect the Budgetary Slack. The third hypothesis testing results show that the effect on the information Organizational Commitment Budgetary Slack. The fourth hypothesis testing results show that the effect on the Group Cohesiveness Budget Gaps. This test proved the fourth hypothesis which states that the effect on the Group Cohesiveness Budgetary Slack. And the fifth hypothesis testing results show that the information asymmetry affect the Budgetary Slack.Keywords: Participation Budget, Budget Emphasis, Organizational Commitment, Group Cohesiveness and Information Asymmetry Against Budgetary Slac

MEKANISME GOOD CORPORATE GOVERNANCE DAN DEWAN PENGAWAS SYARIAH PADA KINERJA KEUANGAN PERBANKAN SYARIAH INDONESIA

This study aims to discuss and analyze about how the mechanism internal of good corporate governance such as: Effect of audit committe effectiveness on the performance of sharia banking, Effect of risk monitoring committee effectiveness on sharia banking performance, Effect of remuneration and nomination committee effectiveness on sharia banking performance, and also sharia supervisorsboard effectiveness on sharia banking performance in Indonesian between 2014-2018. The data used in this study are secondary data by measuring the number of meetings taken from each variable. The method used in sample selection is purposive sampling. The number of samples in this study were 12 banks taken from the annual report with 60 samples. The hypothesis test used in this study is the statistical t test. The data analysis technique used in this study is multiple linear analysis using statistical products and service solutions (SPSS) version 20.0. The results of the study showed that the effectiveness of audit committee, risk monitoring committee, nomination and remuneration committee, and sharia supervisory board had a positive effect on the financial performance of sharia bankin

TINGKAT PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH

This study aims to examine the effect of Sharia Governance Structure (IG Score, Investment Account Holder, and Size) and Profit on Islamic Social Reporting Disclosures at Islamic Public Banks in Indonesia. The study is a quantitative study that uses secondary data that is sourced from financial reports on Islamic banks listed on the Financial Services Authority (OJK) and the Indonesia Stock Exchange (IDX). Data were then analyzed using panel data regression analysis techniques through Eviews 9 software to test the relationship of hypotheses in this study. The result showed that shari’a governance structure has a positive effect on level of ISR disclosure. And the result also showed that profitability has a positive effect on level of ISR disclosur

PENGARUH INTEGRITAS, OBJEKTIVITAS DAN KOMPETENSI TERHADAP KINERJA AUDITOR: BUDAYA ORGANISASI SEBAGAI PEMODERASI

This study aims to examine the effect of integrity, objectivity and competence on the auditor's performance. This research is a quantitative research. The population in this study is 47 auditors at the Inspectorate of the Riau Province. The sampling technique used is a saturated sample so that makes all of population as a sample in the study this. The scale of data measurement with a Likert scale. The data are collected through questionnaires that handed directly to the respondens. 41 completed quisioner are receipt and was analysis by WarpPLS 6.0. The results of this study indicate that integrity, objectivity and competence has a direct and significant influence on auditor performance. As well as culture the organization strengthens the influence of integrity, objectivity and competence on auditor performance This shows that the better the integrity, objectivity and applied competencies, it can improve auditor performanc

Analisis Perbandingan Kinerja Portofolio Optimal Markowitz Model dan Treynor Black Model pada Saham LQ45 di Bursa Efek Indonesia

Penelitian ini bertujuan untuk menganalisis kinerja portofolio optimal Model Markowitz dan Model Treynor Black selama periode 2011-2018. Penelitian menggunakan populasi berupa saham di Bursa Efek Indonesia (BEI) yang tergolong saham LQ45 dengan sampel sebanyak 20 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling. Analisis data dalam penelitian ini adalah portofolio optimal dan uji Mann Whitney Test. Hasil penelitian menunjukkan Teori Portofolio Markowitz menekankan pada upaya memaksimalkan ketidakpastian risiko dalam pemilihan dan penyusunan portofolio yang optimal. Sedangkan Model Treynor diperoleh dengan cara menurunkan rata-rata return saham dengan return investasi bebas risiko yang akan menghasilkan premi risiko, kemudian membaginya dengan beta saham. Semakin tinggi nilai yang dihasilkan maka semakin baik kinerja saham. Hasil Mann Whitney Test menunjukkan bahwa rata-rata return portofolio saham selama tahun 2011-2018 yaitu model Markowitz lebih tinggi dari rata-rata portofolio return saham model Treynor selama tahun 2011- 2018. Hal ini menunjukkan bahwa return portofolio saham model Markowitz lebih baik dibandingkan model Treynor. Dari hasil Mann-Whitney Test juga terdapat perbedaan Kinerja Model Markowitz dan Model Treynor Black.     &nbsp

EFEKTIVITAS AUDIT INTERNAL : DIPENGARUHI OLEH FAKTOR INDEPENDEN, KEMAHIRAN PROFESIONAL, KOMUNIKASI DAN DUKUNGAN TOP MANAJEMEN: THE EFFECTIVENESS OF INTERNAL AUDIT: AFFECTED BY INDEPENDENT FACTORS, PROFESSIONAL SKILLS, COMMUNICATION AND TOP MANAGEMENT SUPPORT

This Research is conducted on factors that affect the effectiveness of internal audit. This Researchers used a questionnaire with 43 questions for 203 respondents. Data analyzed using SEM-PLS – WarpPLS.  Factors affecting the effectiveness of internal audit include independence, professional proficiency, communication, and management support. Internal audit can access all company data for independent examination. All auditors use their professional expertise to analyze a problem and provide suggestions for improvement and provide more value for the company. Communication is important for the examiner from the beginning of the inspection planning to the creation of the report. Top Management support is needed to support the achievement of company inspection objectives

PENGARUH STABILITAS KEUANGAN, TARGET KEUANGAN, KETIDAKEFEKTIFAN PENGAWASAN, PERGANTIAN AUDITOR DAN KOLUSI TERHADAP KECURANGAN LAPORAN KEUANGAN : THE EFFECT OF FINANCIAL STABILITY, FINANCIAL TARGETS, SUPERVISORY INEFECTIVENESS, AUDITOR CHANGE AND COLLUSION ON FINANCIAL STATEMENT FRAUD

This study examines the effect of financial stability, financial targets, ineffective monitoring, auditor switching and collusion on fraudulent financial statements. The population of this study are state-owned companies listed on the IDX for 2018-2021. The research sample was selected using purposive sampling method. With a total of 60 observations of annual financial reports. The type of data used is secondary data, which is in the form of annual reports of companies listed on the IDX during the 2018-2021 period. Hypothesis testing was carried out using multiple linear regression methods using SPSS17 software. The results of the study show that financial targets, Ineffective monitoring, auditor turnover and collusion have proven to have an effect on fraudulent financial reporting. Meanwhile, financial stability has no effect on financial statements

Pengaruh Return on Asset, Leverage, Ukuran Perusahaan Kompensasi Rugi Fiskal, Kepemilikan Institusional, Dan Koneksi Politik Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2011-2015)

This research aims to analyze the influence of return on asset, leverage, company size, compensation tax losses, institutional ownership and political connections to tax avoidance. The populations in this research are manufacturing companies listed on the Indonesia stock exchange in 2011-2015. Sampling was done using purposive sampling method, based on data collection there are 44 manufacturing companies with 220 observations during five years. Analysis data method that is used on this research is multiple regressions using SPSS version 19.0. The result showed that return on asset have influence to tax avoidance, with t-count 4.257, t-table 1.971 and significance 0.05. Leverage have not influence to tax avoidance,with t-count 0.091, t-table 1.971 and significance 0.928. Company size has influence to tax avoidance, with t-count 2.505, t-table 1.971 and significance 0.05. Compensation tax losses have influence to tax avoidance, with t-count 3.965, t-table 1.971 and significance 0.05. Institutional ownership has influence to tax avoidance, with t-count 2.028, t-table 1.971 and significance 0.05. Political connections have not influence to tax avoidance, with t-count 1.461, t-table 1.971 and significance 0.145