Pengaruh Karakteristik Perusahaan Dalam Memoderasi Hubungan Antara Pengungkapan Corporate Social Responsibility Dan Persepsi Investor

Perusahaan semakin menyadari bahwa keberlangsungan hidupnya tergantung pada hubungan Perusahaan dengan masyarakat dan lingkungan tempat Perusahaan beroperasi. Pengungkapan corporate social responsibility (CSR) merupakan tindakan yang dilakukan oleh suatu Perusahaan untuk mengintegrasikan aspek sosial dan lingkungan ke dalam operasi bisnis secara berkelanjutan guna menyeimbangkan kepentingan dan kesejahteraan stakeholders. Penelitian ini menguji apakah karakteristik Perusahaan memoderasi pengaruh pengungkapan CSR, pada persepsi investor di Bursa Efek Indonesia dari tahun 2011 sampai dengan 2012. Metode pemilihan sampel menggunakan purposive sampling pada Perusahaan yang terdaftar dalam Indeks Kompas 100 dengan 169 pengamatan. Data dianalisis dengan menggunakan moderated regression analysis. Model regresi telah lulus uji asumsi klasik. Hasil penelitian menunjukan bahwa karakteristik Perusahaan memoderasi hubungan antara pengungkapan CSR dan persepsi investor

Pengaruh Pengalaman, Orientasi Etika, Komitmen dan Budaya Etis Organisasi pada Sensitivitas Etika Auditor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Bali

This research examines the influence of experience, ethical oriented, commitment and ethical culture organization towards sensitivity of an auditor of the finance and development supervisor agency (BPKP),Bali representative. Number of respondents taken in this research were 60 respondents. Data was obtained through questionnaire by distributing it to the auditors of the finance and development supervisor agency (BPKP). Multiple linear regression analysis was used within this research.This research indicates that auditors experiences have no significant effects on their sensitivity. Idealism has positive impacts on the sensitivity of an auditor, whereas relativism has negative impacts on the sensitivity of an auditor in the finance and development supervisor agency (BPKP). Professional commitment has positive impacts on the sensitivity of an auditor. Organizational commitment also has positive impacts on the sensitivity of an auditor of the finance and development supervisor agency (BPKP). Ethical Culture of organizations do have a positive influence to the sensitivity of an auditor of the finance and development supervisor agency (BPKP)

Pengaruh Struktur Corporate Governance Pada Yield to Maturity Obligasi Melalui Peringkat Obligasi

This study aims to examine the effect of Corporate Governance (CG) structure on bond Yield To Maturity (YTM) using bond rating as the intervening variable. The population of this research covered all corporate bonds that listed in Indonesia Stock Exchange in 2013 to 2015. The sampling technique is purposive sampling method. Data analysis techniques used in this study is the path analysis. This research proves that institutional ownership, board size, audit committee, and bond rating negatively affects bond YTM. Managerial ownership positively affects bond YTM. Institutional ownership, board size, and audit committee positively affects bond rating. Managerial ownership negatively affects bond ratings. Bond rating shown mediated the association of institutional ownership on bond YTM, the association of board size on bond YTM, and the association of the audit committee on bond YTM. However, bond rating can not mediate the effect of managerial ownership on bond YTM.   Keywords: corporate governance structure, bond yield to maturity, bond ratin

The Influence of Organizational Commitment on Budgetary Slack with Career Uncertainty as Moderating Variables (In the Context of Participative Budgets Preparation)

This study aims to obtain an empirical evidence about the ability of career uncertainty in moderating the effect of organizational commitment on budgetary slack. This research was conducted at the Regional Government Organizations in the Gianyar Regency where the research sample was echelon III and echelon IV officials. The sampling technique uses non probability sampling with a purposive sampling method. This study uses 163 research samples. The data analysis technique used is Moderated Regression Analysis (MRA). The test results provide empirical evidence that career uncertainty weakens the effect of organizational commitment on budgetary slack. This shows that the lower the organizational commitment of echelon III and echelon IV officials in the Gianyar Regency Government, the budgetary slack will be higher, especially in conditions of high career uncertainty. Based on this, the Gianyar Regency Government is expected to reduce the level of career uncertainty, so that officials involved in participatory budgeting can increase organizational commitment so that budgetary slack can be reduced

The cost of childhood epilepsy in Italy: comparative findings from three health care settings

PURPOSE: To determine the direct costs of epilepsy in a child neurology referral population, stratified by disease, duration, and severity, comparing three different health care settings [i.e., teaching or clinical research (CR) hospitals, general hospitals, and outpatient services]. METHODS: Patients were accepted if they had confirmed epilepsy and were resident in the center catchment area. Eligible subjects were grouped in the following categories: (a) newly diagnosed patients; (b) patients with epilepsy in remission; (c) patients with active non-drug-resistant epilepsy; and (d) those with drug-resistant epilepsy. Over a 12-month period, data regarding the consuming of all resources (i.e., consultations, tests, hospital admissions, drugs), were collected for each patient. Using the Italian National Health Service tariffs, the unit cost of each resource was calculated and indicated in Euros, the European currency. RESULTS: A total of 189 patients was enrolled by two teaching-CR hospitals, two general hospitals, and two outpatient services. The patients were evenly distributed across the four categories of epilepsy. The mean annual cost per person with epilepsy was 1,767 Euros. Drug-resistant epilepsy was the most expensive category (3,268 Euros) followed by newly diagnosed epilepsy (1,907 Euros), active non-drug-resistant epilepsy (1,112 Euros), and epilepsy in remission (844 Euros). Costs were generally highest in teaching-CR hospitals and lowest in outpatient services. Hospital services were the major cost in all epilepsy groups, followed by drugs. CONCLUSIONS: The cost of epilepsy in children and adolescents in Italy tends to vary significantly depending on the severity and duration of the disease Hospitals services and drugs are the major sources of costs. The setting of health care plays a significant role in the variation of the costs, even for patients in the same category of epilepsy