Pengaruh Insider Ownership, Firm Size, Firm Growth, dan Business Risk terhadap Kebijakan Hutang Padaperusahaan Perbankan Go Public di Bursa Efek Indonesia

The purpose of this study was to examine the influence of insider ownership, firm size, firm growth and business risk on debt policy. This study is a replication of the study Murni and Andriana (2007). It is also intended to test the results of previous studies in different contexts. The population in this study is a banking company that is listed on the Indonesia Stock Exchange from 2010 until 2012. From sampling criteria specified, acquired 10 banking companies can be said to be worthy of being a sample of annual reports from 2010 to 2012. Processing of the data in this study using multiple regression analysis models with SPSS 17.0 The results show that insider ownership, firm growth and business risk has no effect on debt policy. Conversely firm size has an influence on debt policy.Keywords: insider ownership, firm size, firm growth, business risk and debt policy

Pengaruh Return on Asset, Leverage, Ukuran Perusahaan Kompensasi Rugi Fiskal, Kepemilikan Institusional, Dan Koneksi Politik Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2011-2015)

This research aims to analyze the influence of return on asset, leverage, company size, compensation tax losses, institutional ownership and political connections to tax avoidance. The populations in this research are manufacturing companies listed on the Indonesia stock exchange in 2011-2015. Sampling was done using purposive sampling method, based on data collection there are 44 manufacturing companies with 220 observations during five years. Analysis data method that is used on this research is multiple regressions using SPSS version 19.0. The result showed that return on asset have influence to tax avoidance, with t-count 4.257, t-table 1.971 and significance 0.05. Leverage have not influence to tax avoidance,with t-count 0.091, t-table 1.971 and significance 0.928. Company size has influence to tax avoidance, with t-count 2.505, t-table 1.971 and significance 0.05. Compensation tax losses have influence to tax avoidance, with t-count 3.965, t-table 1.971 and significance 0.05. Institutional ownership has influence to tax avoidance, with t-count 2.028, t-table 1.971 and significance 0.05. Political connections have not influence to tax avoidance, with t-count 1.461, t-table 1.971 and significance 0.145

Pengaruh Komitmen Organisasi, Peran Pengelola Keuangan Daerah, Partisipasi Anggaran, dan Akuntabilitas Publik terhadap Kinerja Pimpinan Satuan Kerja Perangkat Daerah Kota Payakumbuh

This study aims to examine the Influence of Organizational Commitment, Role of Regional Financial Management, Budget and Public Accountability Participation on Performance Leadership. The object of this study conducted at SKPD Payakumbuh, consisting of 25 SKPD. The population of this study was a leader who works at SKPD Payakumbuh. Selection of the sample in this study was based on a purposive sampling method. Respondents in this study were the Head SKPD, Secretary of SKPD, Head of Sub Division of Finance, Head of Sub Division of Administration. The Method of collecting primary data was survey techniques and giving the questions to the respondents by questionnaires. From 100 questionnaires sent, there were 94 respondents who returned the questionnaire and which can be processed and analyzed. The processing and analysis of data were using multiple linear regression analysis with SPSS (Statistical Product and Service Solution) version 17. The results showed that organizational commitment had a significant effect on the performance of the leadership, the role of regional financial managers had a significant effect on the performance of the leadership, the participation had a significant effect on the budget performance management, and public accountability also had a significant effect on the performance of the leadership.Keywords: Commitment, Role of Regional, Participation, Accountability, and Performanc

Pengaruh Kejelasan Sasaran Anggaran, Desentralisasi dan Akuntabilitas Publik terhadap Kinerja Manajerial Satuan Kerja Perangkat Daerah (Studi Empiris pada SKPD Pemerintah Kota Pekanbaru)

The purpose of this research is to know whether the influence of budget goal clarity, decentralization and public accountability of SKPD managerial performance. The technical data collection of this survey is the questionnaire directly sent to the SKPD city government of pekanbaru. Total of respondents used in this research is 94 respondents (78,33%). The method of analysis used is the multiple linear regression using SPSS version 21. The result of this research showed that simultaneous regression test (F-test) is budget goal clarity, decentralization and public accountability influence to the managerial performance on SKPD. The result of partial regression test (T-test) showed that decentralization have significant influence to managerial performance of SKPD, but budget goal clarity and public accountability is contrary. The coefficient determination (R2) effect by all independent variables are 24,8% while the remaining 75,2% influenced by other variables were not examined in this study.Keywords: Managerial Perfomance, Budget Goal Clarity, Decentralization and Public Accountabilit

Pengaruh Situasi Audit, Etika, Pengalaman dan Keahlian terhadap Skeptisisme Pofesional Auditor (Studi Empiris pada Kantor Akuntan Publik Se-Sumatera)

This research is aims to get empirical prove about influence of audit situation, ethics, experience and expetise toward auditor professional skepticism in public accounting office (KAP) in Sumatera. Population of this research is all off auditor who work at public accounting office (KAP) in Sumatera who list at Direktori Institut Akuntan Publik Indonesia (IAPI) 2014 on all province in Sumatera island. The entire polpulation was made a reserarch sample. The data obtained through the dissemination of a questionaire and based on predeterminated criteria there are 70 quesionaire that can be proceed. The data obtained were analyzed by multiple regression by using Statistical Product Services Solution (SPSS) version 17. The result of this research indicated that audit situation , ethics, experience and expertise effect on auditor professional skepticism at public accounting office (KAP) in all province on Sumatera island. The magnitude of adjusted R squareis 69,70 give the sense that the 69,70% auditor proffesional skepticism influence by audit situation , ethics, experience and expertise, whereas 30,30% influence by other variable.Keywords : Auditor Professional Skepticism, Audit Situation , Ethics, Experience and Expertis

Pengaruh Pajak Industri Pariwisata dan Retribusi Obyek Wisata terhadap Pendapatan Asli Daerah (PAD) di 12 Kabupaten/kota Provinsi Riau Tahun 2009−2013

One of indicators used to determine the effect of tourism on local revenue is through the development of tourism revenue received by the tax tourism indutry and tourism levy. Where this would describe the situation every tourism trip would be beneficial to the economy of a region that is in visited and impacted to the revenue which would increase also. This study aims to determine the tax effects of the tourism industry and tourism levy on revenue (PAD) in 12 districts / cities of Riau Province in 2009-2013. In this research used period (time series) data and latitude series data (cross section) while the source data using secondary data, then analyzed by the method of multiple linear regression (with SPSS version 16.0). The results of tests showed that the tax variable tourism industry and tourism levy variables have a significant effect on the variable revenue. T-test showed that the tourism industry tax variables have the most significant effect on the regional income variable t of 1.801 and significance probability of 0.005 <0.05. The magnitude of the effect that (R2) by these two variables together against the dependent variable that is equal to 24.7% while the remaining 75.3% is influenced by other variables not examined in this study