PENGARUH MOTIVASI KERJA DAN KOMPENSASI TERHADAP PERILAKU ETIS KARYAWAN DALAM SISTEM PENGGAJIAN DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING

This research is done to analyze the influence of Work Motivation and Compensation toward Employees� Ethical Behavior within Payroll System by Utilizing Leadership Style as Moderating Variable. This research used 34 people as sample, who were the employees of PT. Telkom Indonesia Yogyakarta Local Area, with Work Motivation, Payroll, and Leadership Style serving as variables. The hypothesis in this researched was tested by using double regression analysis system. The result of this research is that Work Motivation and compensation given brought significant impact in employees� ethical behavior within the payroll system, that moderation in leadership style brought significant impact within the influence of work motivation and compensation toward employees� ethical behavior within payroll system, while moderation in leadership style did not brought significant impact within the influence of compensation toward employees� ethical behavior within payroll system

Evaluasi Pengendalian Internal di PT Pertamina Marketing Operation Region V

This research background is the increasing needs of fuel oil which is requiring PT Pertamina to undertake their operation distribution of BBM better. In order to increase the effectiveness and efficiency of the company's performance, it is required a good internal control. The aim of this research is to evaluate the effectiveness of the internal control in reaching the company's vision and mission, and also to get empirical prove in applying the elements of internal control in a company. This research is a qualitative research and uses observation, interview and questionnaire methods to get the data. The foundation of the research uses the components of COSO internal control. The data analysis is done by evaluating the empirical prove which is acquired from the result of the observation in the operation process, documents inspection, and employees' confirmation. As for the final result of this research, the company has already had a good internal control which has been run effectively. However, the internal control system can only push the possibility in the occurrence of any violation and cannot completely omit the violation itself. Therefore, an internal control should be designed dynamically, in accordance to the characteristic of the company

ANALISIS EFEKTIFITAS PENGENDALIAN INTERNAL PADA BADAN USAHA MILIK NEGARA (STUDI KASUS PADA PT INDUSTRI KERETA API Persero)

The purpose of this research is to assess whether the internal controls are carried out by one of the state-owned PT INKA Madiun has sufficient and effective. The objects of research are the parties who play an important role in the creation of internal control in the company, such as Board of Director, Manager and Employee. Research method that use is descriptive and analysis method, which collect data through library research and field study interview and questioner. The results indicate that internal control in PT INKA is adequate and effective for components control environment, risk assessment, control activity and monitoring. While the component of information and communication is sufficient and effective enough

Pengaruh Perubahan Harga Minyak Dunia, Tingkat Inflasi, Kurs Rupiah dan BI Rate Terhadap Indeks Harga Saham Gabungan dan Indeks Sektoral di Bursa Efek Indonesia

Economic growth holds a significant role in improving social welfare of a country. One of a country�s economic progress parameters is depicted from industrial sectors� growth in its capital market. Indonesia Stock Exchange (BEI) is one of capital markets in which stock transaction is conducted. Changes in stock prices are influenced by many factors. Changes in world oil price, inflation rate, exchange rate and BI rate are examples of macroeconomic factors that are uncontrollable by company and have influence on a country�s economy. Composite Stock Price Index (IHSG) is an indicator of capital market development in Indonesia which is provided by Indonesia Stock Exchange. IHSG has sub-indexes called as Sectorial Index which currently consists of 10 sectors. Sectorial index is a general picture of performance development of companies grouped in a particular sector. This study is an empirical research using quantitative method aiming at explaining the relationship of effect in world oil price change, inflation rate, exhange rate, and BI rate on IHSG and Sectorial indexes of Indonesia Stock Exchange. Samples taken are monthly data gathered from 2007 to 2011. Data analysis method used is correlation analysis which is Pearson product moment. Analysis result shows that BI rate, inflation, and exchange rate has a negative correlation towards IHSG and Sectoral Index, whereas the world oil price change correlates positively towards IHSG and Sectoral Index in Indonesia Stock Exchange

EVALUASI DAN PERSEPSI PERSONEL HOTEL TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL (STUDI KASUS PADA LPP CONVENTION HOTEL YOGYAKARTA)

This  research  aims  to  assess  and  evaluate  the  effectiveness  of  internal  controls  at  LPP  Convention  Hotel  Yogyakarta  and  to  determine  personnel  perceptions toward the effectiveness of internal controls. The analysis technique is used to compare observations and questionnaires with the internal control theory by COSO. The  analysis  classified  each  components  of  internal  control.  While  the  analysis  techniques  for  personnel  perception  using  chi�square  test.  The results of the analysis data from the questionnaires showed that the internal controls are performed by LPP Convention Hotel Yogyakarta had adequate but less effective. Weaknesses in risk assessment component in this category is less feasible with a percentage of 50%. This is because of LPP Convention Hotel not maximized in anticipation of guest complaints. While the results chi-square test showed that there is a correlation between the personnel perception and the effectiveness of internal control. The better of understanding of personnel,it is likely that internal controls are also getting better and effective

ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Financial ratio serves to identify the strength and weakness of the finance of a company. Financial ratio allows investors to assess the financial state and operational outcome of the company at present and in the past, as well as serves as a guideline for the investors in making decisions about the investments. The information of financial ratio with regards to the investors� interest is in the form of profit information. Profit information is not merely inferred from the profit itself but also from the financial ratio that related with the profit that it may provide prediction of the profit in the future. In addition, as a dependent variable in this research, earning changes use net profit change per future share. In this research, the sample consists of as many as 58 companies during a five-year period for observation (2005-2009). The sample is manufacturing companies that fulfill several criteria of sample selection by using the purposive sampling method. The objective of this research is the empirical evidence on the influence of financial ratios in predicting earning changes in manufacturing companies. The result of this research shows that there are seven variables that are able to predict earning changes significantly, that is, Current Ratio (CR), Gross Profit Margin (GPM), Operating Profit Margin (OPM), Return on Equity (ROE), Ratio Inventory Turn Over (ITO), Basic Earning Power (BEP), and Debt Ratio (DR). Three variables were proved not able to predict earning changes significantly, that is, Net Income to Sales (NIS), Total Asset Turn Over (TATO), and Sales to Current Liabilities (SCL). Current Ratio (CR), Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Income to Sales (NIS), Return on Equity (ROE), Ratio Inventory Turn Over (ITO), Total Asset Turn Over (TATO), Sales to Current Liabilities (SCL), Basic Earning Power (BEP), and Debt Ratio (DR) simultaneously and significantly affect profit change. The influence of those ten variables to profit change was as much as 19.5%

PENGARUH PRESTASI INDIVIDU, PENGAKUAN, TANGGUNG JAWAB, DAN PENGEMBANGAN TERHADAP MOTIVASI AUDITOR INTERNAL DALAM MENGIKUTI PROGRAM SERTIFIKASI PROFESIONAL (Studi Pada PT. Djarum_Kudus)

Profesionalism in a field of work is an important thing, because it reflects the seriousness of one�s professionalism in his work. So also with an auditor, is required to have high professionalism, due to the professionalism clients will believe in the work of an auditor. The purpose of this study was to examine the influence of individual achievement, recognition, responsibility, development, and motivation of internal auditor�s in the professional certification program. The sample in this study are the internal auditors PT. Djarum Kudus and Jakarta which amounts to 35 people. This type of research is casual research. This study uses primary data by the method of data collection using questionnaires. Analysis tool used is multiple linear regression. The result showed that the partial, recognition and development variables significantly influence the motivation of internal auditors in the following professional certification program, while the variables of individual achievement and responsibility no significant effect on the motivation of internal auditors in the following professional certification program. This study also proves that simultaneous, variable individual achievement, recognition, responsibility, and the development of significant effect on the motivation of internal auditors to follow a professional certification program

FACTORS AFFECTING THE SUSTAINABILITY DISCLOSURE IN COMPANY ANNUAL REPORT (Empirical Study on Manufacturing Companies Listed in IDX 2009-2011)

This research is conducted to determine companies� factors or variable affecting the disclosure of Corporate Social Responsibility (CSR) disclosure in the annual report of manufacturing companies in Indonesia. CSR is an a voluntary ethical business practices designed to share the benefits owned by company to the shareholders, employees, society and environment. The benefits is not limited to the economics but to the extend of environmental and social benefits. The main question in this reseach is what factors sustainability disclosure in the annual report. This research is conducted on manufacturing companies listed in Indonesia Stock Exchange (IDX) 2009-2011. Manufacturing companies are chosen as a sample because this industry produce a lot of finish goods and services for the society and have various direct contacts with the society and environment surround. This study examines the influence of company size, profitability and leverage on sustainability disclosure. The result of the reseach indicates that the size of the company consistently affecting the company�s sustainability disclosure. Meanwhile, companies� profitability and leverage give no significant effect on company sustainability disclosure