Pengaruh Faktor Internal dan Eksternal Pada Audit Delay (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia

This study aims to determine and analyze the effect of firm size, profitability, solvency, auditor quality, and auditor opinion on audit delay on food and beverage companies listed on Indonesia Stock Exchange period 2013-2015. The first hypothesis proposed is firm size positively influence audit delay, second hypothesis is profitability negatively affect audit delay, third hypothesis is solvency have positive effect to audit delay, fourth hypothesis is auditor quality have negative effect to audit delay, hypothesis fifth is auditor opinion negatively affect audit delay. Audit delay measurement is based on the period between the closing date of the financial year to the date of opinion on the independent auditor's report. The sample in this research is food and beverage company listed in Indonesia Stock Exchange year 2013-2015. Sampling using purposive sampling to obtain the number of samples of 30 food and beverage companies that meet the criteria of the research sample that has been determined. Firm size measured by total asset, profitability measured by Return on Asset (ROA), solvency measured using Debt Equity Ratio (DER), auditor quality and auditor opinion measured using dummy variable. Data analysis technique is done with classical assumption test, hypothesis test using multiple linear regression analysis with SPSS 18.0 for windows. The results showed that partially firm size, profitability, solvency and auditor quality have negative effect on audit delay in food and beverage companies listed on Indonesia Stock Exchange while the auditor's opinion variable positively influence to audit delay at food and beverage company listed in Bursa Indonesia Securities

Analysis Of Effect Size Company, Profitability, And Leverage Against Social Responsibility Disclosure Of Listed Mining Industry In Indonesia Stock Exchange Period 2009-2012

This study aims to identify and analyze the effect of firm size , profitability and leverage on the disclosure of social responsibility in the mining industry sectors listed on the Indonesia Stock Exchange 2009-2012 . The hypothesis was first put forward in a positive effect of firm size on corporate social responsibility disclosure , the second hypothesis is the positive effect on the profitability of social responsibility disclosure , the third hypothesis is the negative effect of leverage on corporate social responsibility disclosure . Measurement of corporate social responsibility is based on the category of the Global Reporting Index (GRI) is seen in the companys annual financial statements.The sample in this study is that the mining industry is listed in Indonesia Stock Exchange 2009-2012. Sampling using purposive sampling in order to obtain a total sample of 16 mining companies that meet the criteria of the study sample set. Company size is measured by total assets , profitability measured by Return on Assets ( ROA ) , and leverage is measured using a Debt Equity Ratio ( DER ) . The technique of data analysis done with the classical assumption, hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows.The results showed that in partial firm size , profitability has positive influence on social responsibility disclosure in the mining industry are listed in the Indonesia Stock Exchange , while the variable leverage negatively affects social responsibility disclosure in the mining industry are listed in the Indonesia Stock Exchange

Pengaruh Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Bandar Lampung

Riset penelitian yang dijalankan ini untuk mencari tahu apakah sanksi pajak berpengaruh terhadap kepatuhan wajib pajak UMKM di Bandar Lampung. Penenlitian ini memakai desain yang berbentuk kulaitatif. Adapun cara menganalisa datanya menggunkan bantuan aplikasi SPSS 23. Dari hasil riset yang telah selesai diperoleh kesimpulan bahwa ada sanksi pajak yang berpotensi pengaruh pada kepatuhan menjalankan pajak. Terutama UMKM di Bandar Lampung. Sosialisai akan pentingnya menjalankan pajak adalah kewajiban para paratur pegawai pajak sendiri. Tujuan dari sosialisasi ini agar warga menyadari bahwa ada manfaat yang besar Ketika melaksanakan keawajiban pajak dan ada juga kerugian yang akan diterima saat meninggalkan pajak

Analysis of Effect Size Company, Profitability, and Leverage Against Social Responsibility Disclosure of Listed Mining Industry in Indonesia Stock Exchange Period 2009-2012

This study aims to identify and analyze the effect of firm size , profitability and leverage on the disclosure of social responsibility in the mining industry sectors listed on the Indonesia Stock Exchange 2009-2012 . The hypothesis was first put forward in a positive effect of firm size on corporate social responsibility disclosure , the second hypothesis is the positive effect on the profitability of social responsibility disclosure , the third hypothesis is the negative effect of leverage on corporate social responsibility disclosure . Measurement of corporate social responsibility is based on the category of the Global Reporting Index (GRI) is seen in the companys annual financial statements.The sample in this study is that the mining industry is listed in Indonesia Stock Exchange 2009-2012. Sampling using purposive sampling in order to obtain a total sample of 16 mining companies that meet the criteria of the study sample set. Company size is measured by total assets , profitability measured by Return on Assets ( ROA ) , and leverage is measured using a Debt Equity Ratio ( DER ) . The technique of data analysis done with the classical assumption, hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows.The results showed that in partial firm size , profitability has positive influence on social responsibility disclosure in the mining industry are listed in the Indonesia Stock Exchange , while the variable leverage negatively affects social responsibility disclosure in the mining industry are listed in the Indonesia Stock Exchange

PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP PENINGKATAN INDEKS PEMBANGUNAN MANUSIA PADA PEMERINTAH DAERAH DI PROVINSI LAMPUNG PERIODE 2013-2015

Regional autonomy enacted to give local goverment the authority to increase local revenue and allocative function in local development priorities. this study purpose to determine effect of PAD and capital Expenditure on improving Human Development Index (HDI). This study was conducted in thirteen districts and two cities in the province of Lampung. This study uses budget realization report from two thousand thirteen to two thousand fifteen and HDI two thousand thirteen to two thousand fifteen obtained from auditing firm republic of indonesia province Lampung and website www.bpslampung.go.id. This research has been qualified classical assumption and test feasibility of model, proccesed by regression analysis techiques. Then test hypothesis PAD and capital expenditure showed significant positive effect on the HDI, means increased revenues and capital expenditure, will be increase HDI also. This increased is due ti the allocation of local revenue and capital expenditure has been utilized appropriately so that planned activities can be well

Good Global Supply Chain Governance, Corruption, and Welfare: an Empirical Evidence From Indonesia

— Social welfare can only be realized if local governments have good global supply chain governance and low corruption. This research aims to prove the effect of good global supply chain governance and corruption on welfare. This research was conducted on all provincial governments in Indonesia in 2014-2018. Good global supply chain governance was measured using the Indonesia Governance Index published by The Partnership for Governance Reform, corruption is measured through corruption cases carried out by public officials in each province published by the KPK-RI (Indonesia's Corruption Eradication Commission), while welfare was measured by the Human Development Index published by BPS-RI (Indonesia’s Central Bureau of Statistics). The analysis was done through multiple regression testing. The results show that (1) the implementation of good global supply chain governance, corruption and social welfare in local governments in Indonesia is still bad; (2) local governments with high human development index and high government index cannot guarantee a low level of corruption; (3) good global supply chain governance is evidence to significantly improve welfare; (4) corruption has actually been shown to significantly improve welfare. This finding proves the importance of good global supply chain governance for local governments to accelerate the improvement of social welfare. Besides, the impact of corruption on welfare in this study is interesting

The Analysis of Code Mixing of English Department Students of Universitas Bandar Lampung

Sociolinguistics is the study about language in a society. In learning about the language in society, there is a phenomenon called code mixing. In this study we focus on the reason of doing code mixing. It is to find the reasons of code mixing occur at English Department Universitas Bandar Lampung. This study uses qualitative research design aiming to analyze the reason of using code mixing. The results were gained from observation and interview. Observation is aimed to find out the words uttered to be classified into reasons. The interview goal is to get more information from the students. The result shows that some respondents tend to mix the language because they feel comfortable in doing this. They cannot express some words in Indonesian. To sum up, the code mixing occurs unintentionally and spontaneousl

Pengaruh Kinerja Keuangan Perusahaan Terhadap Return Saham Pada Perusahaan Sektor Perbankan Yang Terdaftar di BEI Tahun 2017-2020

Penelitian ini bertujuan untuk mengetahui besarnya pengaruh kinerja keuangan terhadap Return Saham pada Perusahaan Sektor Perbankan yang terdaftar di BEI tahun 2017-2020. Penelitian ini menggunakan dokumentasi yang dilakukan dengan mengumpulkan data dari Bursa Efek Indonesia (BEI), data Bank Indonesia (BI), dan beberapa website yang menyediakan informasi terkait penelitian. Populasi yang digunakan dalam penelitian ini adalah 43 perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2020. sampel yang digunakan dalam penelitian ini adalah 27 perusahaan perbankan go public yang terdaftar di BEI. Hasil penelitian menunjukkan bahwa solvabilitas berpengaruh terhadap return saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2020, sedangkan profitabilitas dan likuiditas tidak berpengaruh terhadap return saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2020

Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia

Dividend policy is a decision whether profits generated by a company will be distributed to shareholders as dividends or made retained earnings.The purpose of this study was to determine the factor that affect the dividend policy in the manufacture company listed in indonesia stock exchange. The population in this study is a 139 mining companies open in the Indonesia Stock Exchange (BEI). The sample selection uses a purposive sampling method in order obtain a sample of 23 companies. The analysis techique used is multiple linear regression, analysis technique used is multiple linear regression, analysis using SPSS version 20. The results of this study profitability proxied by Return On Assets has a positive and significant to Dividen Payout Ratio, Liquidity is proxied by Current Ratio negative and no significant to Dividen Payout Ratio, and Firm Size has a positive and significant to Dividend Payout Rati

Strategi Meningkatkan Kepercayaan Publik Di Indonesia: Peran Good Governance dan E-Government

Penelitian ini bertujuan untuk menguji keterkaitan good governance dan e-government dengan kepercayaan publik pada 34 pemerintah provinsi di Indonesia dengan periode pengamatan 2015-2018. Good governance diukur menggunakan indeks governance melalui metode Principle Compenent Analysis, e-government diukur menggunakan pemeringkatan e-government Indonesia, dan kepercayaan publik diukur menggunakan penilaian tingkat kepatuhan standar pelayanan publik. Data penelitian bersumber dari Badan Pemeriksa Keuangan Republik Indonesia, Ombudsman Republik Indonesia dan Badan Pusat Statistik Republik Indonesia. Hasil penelitian menggunakan regresi data panel menunjukkan bahwa good governance dan e-government berpengaruh positif dan signifikan terhadap kepercayaan publik. Riset ini memiliki implikasi bahwa keberlanjutan dan peningkatan kualitas good governance dan e-government pada organisasi pemerintah daerah harus terus diupayakan melalui kerjasama semua stakeholder dalam upaya meningkatkan kepercayaan publik pada pemerintah