PENGARUH KARAKTERISTIK PERUSAHAAN, CORPORATE GOVERNANCE, DAN STRUKTUR KEPEMILIKAN TERHADAP AUDIT REPORT LAG (Studi Pada Perusahaan Non-Keuangan Listed di BEI Tahun 2015)

This study is conducted to analyze corporate characteristic, corporate governance, and corporate ownership that affect audit report lag of non-financial companies. Factor-factor that influencing audit report lag is represented by company size, the public accounting firm being used, audit complexity, member of the board commissioners, financial expertise background audit committee, ownership dispersion, ownership concentration. and the use of leverage and capital intensity control variables. The population of this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) and can be accessed through www.idx.co.id in 2015. The total sample of this study amounted to 335 companies. This study uses linear regression analysis method for hypothesis testing. The result show that company size, the public accounting firm being used, and member member of the board commissioners were found to have a negative effect with statistical significance on audit report lag. while the audit complexity, financial expertise background audit committee, ownership dispersion, and ownership concentration have no significant effect on audit report la

ANALISIS PENGARUH KERAGAMAN GENDER DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN LINGKUNGAN (ENVIRONMENTAL DISCLOSURE) (Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015 - 2016)

This study aims to to determine how the effect of gender diversity dan corporate governance’s practice on encironmental discosure. Environmental problems become one of headlines due to its negative impacts on human sustainability. Therefore, the increased awareness of environmental responsibility become challenge facing the company. Corporate governance and gender diversity on board of director appear as factors that could influence the extent of environmental disclosure. Corporate governance is proxied by independent commissioner, size of commissioner and institutional ownership To measure the extent of environmental disclosure used Environmental Disclosure Index by Global Reporting Index G4. The population of this study is manufacturing companies listed on Indonesia Stock Exchange (IDX) periode in 2015 - 2016. The sampling method used in this study is purposive sampling with specified criteria. By doing sampling based on those criteria, 75 companies or total 150 observation data in two years fulfilled criteria as study sample are tested by multiple liner regression test. The empirical results indicate that the gender diversity, independent commissioner, size of commissioner have a positive relationship and significant impact on environmental disclosure meanwhile there is no significant relationship between institutional ownership and environmental disclosure. In addition, the results also shows that the extent of environmental disclosre by Global Reporting Index G4 by manufacturing companies in Indonesia is low

PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL PERFORMANCE DAN FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016)

This study aims to examine the effect of corporate governance as independent variable to financial performance and financial distress as dependent variables, this study also use firm size, leverage, book-to-market ratio, capital intensity, current ratio, return on sales, ownership concentration, institutional ownership, and ownership type as control variables. This study used secondary data from financial statement and financial report of manufacturing firms which had been listed in Indonesia Stock Exchange in 2016. There are 90 firms used as sample from 144 total manufacturing firms listed. The method that had been used for this study was purposive sampling The results of this study show significant positive relationship between corporate governance and financial performance and corporate governance negatively and significantly affect the financial distress

PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Non Keuangan Terdaftar di BEI Tahun 2015)

The purpose of this study is to analyze the effect of audit quality on earnings management with audit committee effectiveness as a moderation variable. The proxies used for audit quality in this study are industry specialist auditors, big four KAP, and audit tenure. This study uses the number of samples of 271 non-financial companies listed on the Indonesia Stock Exchange in 2015. The data used in this study is secondary data contains data about the date of publication of the company's financial statements on BEI website and annual reports of companies listed on BEI 2015. Sample selection procedure using purposive sampling method and using multiple linear regression analysis as data analysis technique in this research. The results of statistical tests show that big four KAP moderated by audit committee effectivenness have a negative and significant on earnings management. However, industry specialist auditors moderated by audit committee effectivenness are positively and insignificant and the audit tenure moderated by the audit committee effectivenness has a negative and insignificant effect on earnings management

ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS DAN FINANCIAL PERFORMANCE (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016)

This study aims to examine the effect of corporate governance as independent variable to financial performance and financial distress as dependent variables, this study also use firm size, leverage, book-to-market ratio, capital intensity, current ratio, return on sales, ownership concentration, institutional ownership, and ownership type as control variables. This study used secondary data from financial statement and financial report of manufacturing firms which had been listed in Indonesia Stock Exchange in 2016. There are 90 firms used as sample from 144 total manufacturing firms listed. The method that had been used for this study was purposive sampling. The results of this study show significant positive relationship between corporate governance and financial performance and corporate governance negatively and significantly affect the financial distress

ANALISIS PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DAN BIAYA AGENSI DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016)

This study aims to examine the effect of tax avoidance as an independent variable to firm value and agency cost as dependent variable and transparency of information as moderating variable. The population in this study is the manufacturing companies in Indonesia that are listed on Bursa Efek Indonesia in the year 2016. Samples used in this study are 89 companies that are selected using the purpovise sampling method. This study used multiple liniear regression to examine the hypothesis. The result of this study shows that tax avoidance has a significant negative effect to the firm value.Tax avoidance also has significantpositive effect to the agency cost. Lastly, transparency of information succeed to moderate the effect of tax avoidance on firm value become positive effect

ANALISIS PENGARUH STRUKTUR KEPEMILIKAN TERHADAP BIAYA AUDIT (Studi pada Perusahaan Non-Keuangan yang terdaftar di BEI tahun 2013-2015)

This study aims to examine the effect of managerial ownership, foreign ownership, government ownership, ownership concentration, and percentage of shares of multiple large shareholders as independent variable to audit fees as dependent variable. The population in this study is all non-financial companies listed on the Indonesia Stock Exchange in 2013-2015. The method used is proportionate stratified random sampling. The number of samples was determined using the slovin formula, obtained a total sample of 207 companies. This study uses multiple regression analysis to test the research hypothesis. The results of this study showed that managerial ownership and percentage of multiple large shareholders are affect significantly negative to audit fee. Government ownership ownership positively significant influenced on audit fee. Foreign ownership and ownership concentration have no significant effect on audit fee

PENGARUH NON PERFORMING LOAN (NPL) DAN BIAYA OPERASI PENDAPATAN OPERASI (BOPO) TERHADAP RETURN ON ASSETS (ROA) (Studi Pada Perusahaan Perbankan di BEI Periode Tahun 2014-2016)

This research aims to test the influence of Non Performing Loan (NPL) and operating costs Operating Income (BOPO) in singly against the Return On Assets (ROA) at banking company in BEI 2014-2016 Year period. The population was used as a sample frame of this research is the entire Bank that serves the financial statements as of 31 December during the year 2014-2016 and reported to Bank Indonesia and published i.e. as many as 31 banks. Sampling using a Purposive Sampling method, produced 20 sample bank. The type of data in the form of secondary data. Method of Data collection using the techniques of documentation. Methods of analysis using a classic Assumption test, multiple regression test, test hypotheses, as well as the coefficient of determination. Based on the research results then can be taken the conclusions of Non Performing Loan (NPL) significant negative effect against the Return On Assets (ROA) and operating costs Operating Income (BOPO) significant negative effect against the Return On Assets (ROA)

Effect of Corporate Governance And Disclosure of Corporate Social Responsibility on The Quality of Financial Statements

The aim of this study was to analyze the effect of the disclosure of corporate social responsibility on the quality of the financial reports and the disclosure of corporate social responsibility mediation on the financial report quality of corporate governance. The dependent variable, financial report quality, was measured by earnings management (RAM); while, the independent variables, corporate social responsibility disclosure and corporate governance, were measured byCSRindex andCGIindex. Meanwhile, the control variables were the negative value of operating cash flow, profit, debt ratio, market volatility, and operating cycle. The sample was manufacturing companies listed in Indonesia Stock Exchange in the period of 2013-2015. The sampling method was purposive sampling and the technique of analysis was multiple linear regression. The results showed that corporate social responsibility disclosure significantly and negatively affectedRAMand the mediation of corporate social responsibility disclosure on the effect of corporate governance did not affect the quality of the financial reports

PENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT BIAYA AUDIT (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2015)

The purpose of this paper is to investigate the association between corporate ownership structures and characteristics on audit fees paid to external auditors by Indonesian companies listed on Bursa Efek Indonesia (BEI). This study focusses on the extent of the auditor’s reliance on the client’s internal control in as much as the corporate ownership structures and characteristics are varied, and, ultimately, affect the audit fees. This study applies the agency theory in formulating seven hypotheses that guide the results analysis. By employing a multi regression model for a sample of 87 Indonesian companies listed on Bursa Efek Indonesia (BEI). This study examines the relationship of ownership structure, namely, managerial ownership, foreign ownership and government ownership, and characteristics,namely, complexity, current ratio, leverage, and profitability on audit fees using data from 2014-2015. The results show significant positive relationship between audit fees on firms with larger foreign ownership, government ownership, and profitability but significant negative relationship with firms which has higher current ratio. The results also show insignificant relationship between audit fees on managerial ownership, complexity, and lastly leverage