LIKUIDITAS PASAR SAHAM DAN ASIMETRI INFORMASI DI SEPUTAR PENGUMUMAN LABA TRIWULAN

The study aims to examine whether quarterly earning disclosure conveys value-relevant information and affect information asymmetry and stock market liquidity by focusing on abnormal return, abnormal volume, trading volume and effective bid-ask spreads. Using event study methodology for 28 quarterly earnings announcement, the study shows that there’s a significant stock market reactions around news release. Investor’s reactions showed by significant abnormal return and abnormal volume around the release date of the announcements. The result also shows that investors react more aggressively toward bad news than good news. The difference test result shows that there’s no difference between trading volume and effective bid-ask spreads before and after the news released. Thus, the study suggests that quarterly earning announcement conveys valuerelevant information for investors and have no effect on stock market liquidity and information asymmetry

ASPEK PSIKOLOGIS TOKOH DALAM CERITA BERSAMBUNG ENDAHE TRESNA NJAREME RASA KARYA MBAH BRINTIK (Suatu Tinjauan Psikologi Sastra)

Karya sastra merupakan gambaran nyata kehidupan tentang perjalanan manusia dengan berbagai problematika yang menyelimutinya. Oleh karena itu, sastra bermanfaat karena di dalamnya terkandung gagasan-gagasan yang berupa ajaran, petuah-petuah, dan pengetahuan-pengetahuan. Dapat dikatakan bahwa sebenarnya karya sastra itu tidak hanya berfungsi bagi masyarakat dengan seseorang, yang sering menjadi bahan sastra adalah pantulan hubungan seseorang dengan masyarakat. Karya sastra jawa dapat dibagi menjadi dua yaitu Sastra lisan dan Sastra tulis. Sastra lisan berupa foklore, mite dan sebagainya, sedangkan sastra tulis berupa geguritan , novel, cerkak, cerbung dan sebagainya

PENGARUH FAKTOR INDIVIDUAL DAN SITUASIONAL TERHADAP INTENSI PEGAWAI NEGERI SIPIL UNTUK MELAKUKAN TINDAKAN WHISTLE-BLOWING INTERNAL (Studi Empiris Pada SKPD Kota Magelang)

The purpose of this research is to examine empirically the influence of individual and situational factors on the internal whistle-blowing intentions among finance department civil servants from goverment institution (SKPD) in Magelang. More precisely this study used four variables as individual factors (the attitude toward whistle-blowing, the subjective norm, the perceived behavioural control, and organizational commitment) as well as three situational factors (the seriousness of wrongdoing, the status of the wrongdoer, and the personal cost of reporting). A survey questionnaire was distributed to 64 finance department civil servants from government institutions (SKPD) in Magelang. There are seven hypotheses that were tested by using multiple regression analysis. This research found that individual and situational factors successfully predicted a whistle-blowing intention. Specifically, research results indicate there are five antecedents of whistle-blowing intention among civil servants from goverment institution SKPD in Magelang labelled: the attitude toward whistle-blowing, the subjective norm, the perceived behavioural control, the seriousness of wrongdoing, and the status of the wrongdoer. However, organizational commitment and personal cost does not affect the intention of civil servants in the act of internal whistle-blowing

PENGARUH TEKANAN DAN LAMA PENUGASAN TERHADAP INDEPENDENSI AUDITOR EKSTERNAL PEMERINTAH

Many factors can affect the independence of auditor. This study aims to determine the effect of fidelity pressure, time pressure, and assignment range towards auditor independence of the Audit Board of the Republic of Indonesia. The study used primary data derived from respondents who are auditors on the Audit Board of Indonesia Representative of Provinsi Bali. This study used four variables. Three variables are fidelity pressure, time pressure, and assignment range, thence one dependent variable is auditor independence. The data were analyzed using multiple linear regression test. The results showed that fidelity pressure had negative effect on auditor independence, and time pressure had a possitive effect towards auditor independence. Meanwhile assignment range did not gave a significant effect to auditor independence

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011-2015)

The aim of this study is to find determinant factors of auditor switching among manufacturing companies. Variables that considered to affect are management changing, qualified opinion, company size, audit quality, financial distress and audit fees. The populations in this study are all manufacturing companies that listed in Indonesia Stock Exchange, period 2011-2015. The methods used to determine sample is purposive sampling. The analysis showed that client size is significantly influence auditor switching, while change in management, audit quality, financial distress, qualified opinion and audit fee are not

PEMBAYARAN DEVIDEN DAN KUALITAS LABA PERUSAHAAN Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014

This study aims to examine the effect of dividend payment on the earnings quality of firms. This study used four dividend payment features is suspected to be a factor influence on the earnings quality of firms, that is the dividend payment status, dividend size, dividend changes, and dividend persistence. The sample in this study consisted of 66 manufacturing firms listed on the Indonesian Stock Exchange (ISE) for period 2011 until 2014. The sample was selected by purposive sampling method. The study hypothesis testing with multiple regression analysis method. The result shows that the dividend payment status, dividend size, and dividend changes have a positive effect on the earnings quality of firms. But, the dividend size doesn’t have positive effect on the earnings quality of firms

PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN PEMERIKSAAN BPK TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA TAHUN ANGGARAN 2012

This study aims to prove that the level of wealth, dependence to the central government, capital expenditure of local government, and the audit finding of BPK, are influential for performace of local governments of Indonesia in 2012 . The performance is measured by scores in the EPPD’s evaluation report that arranged nationally by Ministry of Home Affairs. Population of this research is whole of Indonesia’s local governments in 2012. Total of samples are 477 local governments that consist of 384 regencies and 93 cities. This research uses purposive sampling method and SPSS 21 software as the analysis program. The result shows that the level of wealth of local government has positif effect for it’s performance, but the level of dependence to the central government, the level of capital expenditure, and the audit finding of BPK have negatif effect for it’s performance

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA AKUNTANSI TERHADAP MINAT PEMILIHAN KARIER SEBAGAI CERTIFIED PUBLIC ACCOUNTANTS OF INDONESIA (Studi Empiris pada Mahasiswa Akuntansi Universitas Diponegoro)

This study aims to examine the influence of intrinsic value, human influences, career prospects, job markets factor and opportunity costs as independent variables toward accounting students' interests as Certified Public Accountants of Indonesia as dependent variables. The sample used in this study are accounting students (S1) at Diponegoro University on their final year which amounted 93 respondents. The method of collecting data is a survey method by distributing questionnaires either directly or through electronic media. This research used multiple linear regression analysis to examine the research hypothesis. The results of this study indicate that partially and simultaneously the independent variables tested which intrinsic value, human influences, career prospects, job market factor and opportunity costs are together influence positively and significantly toward interest of accounting career as certified public accountants of Indonesia

Implementation of ‘Hablumminannas’ as Islamic value budget planning in non profit organization: phenomenological studies

Purpose - The purpose of this study was to exsplore the implementation of Hablumminannas as a budget planning in Non-profit organization in Indonesian and to determine the preferences of the others non-profit organization to operate their business circle.Method - This study uses a phenomenological approach. In obtaining some information, the researcher used the interview method addressed to 15 informants who were at PT. Serkolinas Aman Nusantara spread throughout Indonesia.Result - The results of this study, top management and members of the organization know more about what are the top priorities in determining strategies to improve organizational performance and no one member of the organization feels disadvantaged in accordance with what is recommended by the Qoran, that the concept of Hablumminannas must always prioritize good relations with others.Implication - Especially in the non-profit organization sector so that they are in accordance with the guidelines of Islamic Values Hablumminannas.Originality - Provide detailed understanding of the implementation of budget planning through the Islamic values of Hablumminannas which are principled not to harm others through a phenomenological approach to non-profit organizations in Indonesia