Analisis Pengaruh Political Connection dan Struktur Kepemilikan terhadap Kinerja Perusahaan

The performance of company can not be separated from the influence of the environment in which the company was founded. One of the environmental factors that affect the company\u27s performance is politics. A country\u27s political related to public policy, including policies for business. Therefore, between politics and business are interrelated, so there is a term politically connected firms. Besides politics, the performance of company is also affected by the ownership structure. This research aims to analyze the effect of political connection and ownership structure on firm performance. Ownership structure consists of institutional ownership and public ownership. This research uses two control variable, firm size and leverage.The dependent variable in this research is the performance of the company as measured by Return on Asset ratio. The independent variables were tested, namely political connection, institutional ownership, and public ownership. This research uses secondary data, namely the annual finacial statements of listed companies in Indonesia Stock Exchange for the years 2009, 2010, and 2011. The number of sample firms is 57 firms. Data analysis model used was multiple regression analysis with the help of SPSS software.The results shows that the firm performance of the political connection firms is lower than the firms non political connection. It is seen from the probability value of 0,047 with the regression coefficients are negative direction. Ownership structure of both institutional ownership and public ownership doesn\u27t affect the firms perfomance. Probability value of institutional ownership at 0,279 and probability value of public ownership at 0,112

Pengaruh Asimetri Informasi, Leverage, dan Ukuran Perusahaan terhadap Praktik Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013)

This study aims to investigate the influence of information asymmetry, leverage, and firm size on earnings management practices in manufacturing companies listed on the Stock Exchange. This study took populations companies listed on the Indonesia Stock Exchange (IDX) 2011-2013. The sampling technique used was purposive sampling method. The method of analysis used in this study using multiple linear regression analysis to examine the effect of information asymmetry, leverage, and firm size on earnings management practices. The variables used in this study is the asymmetry of information, leverage, and firm size as an independent variable; earnings management practices as the dependent variable. The results showed that the asymmetry of information and firm size has positive influence on earnings management practices, but leverage has no effect on earnings management practice

Analisis Pengaruh Faktor Fundamental Perusahaan dan Kondisi Ekonomi Makro terhadap Tingkat Underpricing Saat Penawaran Umum Perdana (Studi Empiris pada Perusahaan Go Publik yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2011)

This study aims to examine the variables that influence the level of underpricing stock price when the company\u27s initial public offering in Indonesia Stock Exchange 2008-2011 period. The dependent variable in this study is the level of underpricing measured by value of initial returns, while the independent variable is the total asset turnover, debt to equity ratio, return on equity, current ratio, inflation rate, BI rate , and the exchange rate. The data used in this study is a secondary data that collected by using purposive sampling method. Sample of 37 companies from 73 populations companies doing IPOs from 2008-2011 in Indonesia Stock Exchange. This study used multiple regression for data analysis. The results of this study showed that the variable debt to equity ratio negatively influence the level of underpricing is proven. Other variables such as total asset turnover, return on equity, current ratio, inflation rate, BI rate, and the exchange rate influence the level of underpricing is not proven. In this research model, shows the variable total assets turnover, debt to equity ratio, return on equity, current ratio, inflation rate, the BI rate, and the exchange rate can only explain the variation in the level of underpricing of 45 %

Jejapanan: Pengembangan Pola Musikal pada Ricikan Kenong Japan

Ricikan kenong japan adalah salah satu ricikan yang terdapat pada gendhing gaya Yogyakarta khususnya pada penyajian gendhing soran. Ricikan kenong japan ditabuh pada teknik tabuhannya yang keras sehingga menampilkan rasa gagah wibawa dan agung. Berawal dari ketertarikan pada karakter musikal dan teknik tabuhan pada ricikan kenong japan, penulis membuat karya komposisi yang berjudul Jejapanan. Karya komposisi jejapanan ini merupakan sebuah karya komposisi karawitan yang mengembangkan pola musikal pada ricikan kenong japan. Tujuan penelitian ini untuk mengetahui bagaimana mewujudkan karya komposisi dengan mengetahui pengertian ricikan kenong japan dan bagian-bagian organnya, serta interpretasinya ke dalam bentuk komposisi Jejapanan. Metode yang digunakan dalam penelitian ini adalah Practice as Researtch through Performance (Praktik sebagai Penelitian melalui Pertunjukan) yang terdiri dari pra garap, garap, dan pasca garap. Melalui penelitian ini dapat disimpulkan bahwa ricikan kenong japan menghasilkan karakteristik bunyi yang berbeda, berbagai pola ditabuh pada ricikan kenong japan yang memberikan kesan musikal dalam bentuk sajian karya komposisi. Dalam konsep pengkaryaannya, komposisi ini menggunakan empat ricikan kenong japan yang ada di jurusan karawitan dengan larasan yang berbeda-beda. Selain itu, komposisi ini juga dibagi menjadi tiga bagian, yaitu bagian awal untuk bermain ricikan lebih mengutamakan ritmiknya, bagian kedua menggunakan imitasi kendangan, dan bagian terakhir menggunakan vokal bersama.  Jajapanan: Development of Musical Patterns in Ricikan Kenong JapanRicikan kenong japan is one of the instrumen found in gendhing with Yogyakart’s style, especially in the representation of gendhing soran. The ricikan kenong japan is played with a loud technique that presents a sense of dignity and majesty. Started from the interest in the musical character and techniques of the ricikan kenong japan, the writer created a work entitled Jejapanan. Jejapanan is a musical composition work that develops musical patterns on ricikan kenong japan. The purpose of this research is to find out how to create a work by knowing the meaning of ricikan kenong japan and its parts, as well as its interpretation into the form of Jejapanan composition. The method used in this research is Practice as Research through Performance, which consists of pre-work, work, and post-work. Through this research, it can be concluded that ricikan kenong japan produces different sound characteristics, and the various patterns beaten on ricikan kenong japan give a musical impression in the form of compositional. In the work concept, this composition uses four ricikan kenong japan in the karawitan departement with different tunings. In addition, to play this instrumen, it is also divided into three parts, namely the initial part prioritizes the rhythm, the second part uses kendangan imitation, and the last part uses join vocals

Dampak Pengungkapan Sumber Daya Manusia terhadap Reputasi Perusahaan

The purpose of this research is to analyze the effects of human resource disclosure on corporate image. This study attempts to examine it with 1 independent variable (human resource disclosure) and 5 control variables such as : corporate size, leverage, ROA, type of industry and ownership concentration. This research is an empirical study with purposive sampling techniques in collecting data. The population is 133 companies listed in Indonesian Corporate Image Amard 2012 with excellent result. The data obtained from secondary data on the annual report of non-financial companies in 2011. After reduces with several criteria, 48 companies non-financial are determined as research samples. The analysis technique in this study uses a linear regression analysis with help from a program named SPSS. The result indicates that human resource disclosure is significantly influence on corporate image. Furthermore, control variabels like corporate size and ROA are signicantly influence on corporate image but leverage, type of industry and ownership conscentration are does not significantly influence on corporate image

Penegakan Hukum Sanksi Administrasi terhadap Pelanggaran Perizinan

Sanksi merupakan bagian penutup yang penting di dalam hukum. Salah satu sanksi yang dapat diterapkan terhadap suatu pelanggaran atas peraturan Perundang-undangan adalah sanksi administrasi. Sanksi ini merupakansuatu bentuk pemaksaan dari administrasi negara (pemerintah) terhadap warga negara dalam hal adanya perintah-perintah, kewajiban-kewajiban, atau larangan larangan yang diatur dalam peraturan Perundang-undangan yang dikeluarkan oleh administrasi Negara (pemerintah) termasuk oleh administrasi negara (pemerintah). Dalam konteks sosiologis, sanksi merupakan bentuk upayapenegakan hukum. Penegakan hukum merupakan proses untuk mewujudkan keinginan- keinginan hukum menjadi Kenyataan. Keinginan-keinginan tersebut adalah pikiran-pikiran badan pembuat undang- undang yang dirumuskan dalam didalamnya peraturan Perundang-peraturan-peraturan hukum. Sanksi itu Undangan bidangperizinan. Sanksi administrasi yang dapatdikenakan terhadap pelanggaran perizinan dapat berupa paksaan Pemerintahan (bestuurdwang) penarikan kembali keputusan yang menguntungkan, pengenaan uang paksa oleh Pemerintah. Penetapan sanksi administrasi terhadap pelanggaran dibidang perizinan bentuknya bermacam-macam yang pada umumnya sudah secara definitif tercantum dalam peraturan Perundang- undangan yang menjadi dasarnya

Implementasi Model Pembelajaran Kooperatif Tipe Numbered Heads Together (Nht) Untuk Meningkatkan Aktivitas Belajar Akuntansi

Penelitian ini merupakan Penelitian Tindakan Kelas yang bertujuan untuk meningkatkan Aktivitas Belajar Akuntansi siswa melalui Implementasi Model Pembelajaran Kooperatif tipe Numbered Heads Together (NHT) Siswa Kelas X Akuntansi 1 SMK Muhammadiyah Wonosari Tahun Ajaran 2014/2015. Subjek dalam penelitian ini adalah siswa kelas X Akuntansi 1 yang berjumlah 32 siswa. Pengumpulan data dalam penelitian ini dengan observasi, wawancara, dan dokumentasi. Teknik analisis data menggunakan analisis data kualitatif dengan membandingkan persentase skor Aktivitas Belajar Akuntansi siswa pada siklus I dan siklus II. Analisis data kualitatif dianalisis dengan teknik analisis interaktif yaitu Reduksi Data, Penyajian Data, Penarikan Kesimpulan. Berdasarkan hasil penelitian disimpulkan bahwa Implementasi Model Pembelajaran Kooperatif tipe Numbered Heads Together (NHT) dapat meningkatkan Aktivitas Belajar Akuntansi siswa. Hal ini ditunjukkan dengan peningkatan persentase skor rata-rata Aktivitas Belajar Akuntansi siswa sebesar 36,04%. Hasil observasi siklus I diperoleh rata-rata skor Aktivitas Belajar Akuntansi siswa sebesar 50,93%. Pada siklus II diperoleh skor sebesar 86,97%