Pengaruh Struktur Kepemilikan Manajerial, Struktur Kepemilikan Institusional, Ukuran Perusahaan dan Leverage terhadap Konservatisme Akuntansi (Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014)

The aim of this study was to determine the effect of Managerial Ownership Structure, Institutional Ownership Structure, Company Size and Leverage to Accounting Conservatism (Study in Food and Beverage Company Listed in Indonesia Stock Exchange Year 2011-2014). The population in this study are all food and beverage company in Indonesia which is still in operation during the years 2010-2014 amounted to 16 companies. Based on specified criteria, the company earned 13 is used as a sample in this study. This study uses secondary data in the form of annual financial statements. Methods of data analysis using multiple linear regression analysis. Based on the analysis, the conclusions of this research are: 1) Managerial Ownership Structure (SKM) has no significant effect on the variable Conservatism because significancy 0,250>0,05. 2) Institutional Ownership Structure (SKI) has no significant effect on the variable Conservatism because significancy 0,155>0,05. 3) Size Company has no significant effect on the variable Conservatism because significancy 0,252>0,05. 4) Leverage has significant effect on the variable Conservatism because significancy 0,000<0,05

Pengaruh Rasio Kinerja Keuangan terhadap Tingkat Bagi Hasil Tabungan Mudharabah (pada Bank Umum Syariah yang Listing di Bank Indonesia Periode 2010-2014)

The aim of this study was to examine the Influence of CAR, ROA, ROE, NPF and BOPO On Profit Sharing of Mudharabah Savings on IslamicBank listing in BI period 2010-2014. The population in this study are all Islamic Banks in Indonesia are still in operation during the years 2010-2014 a total of 11 companies. Based on specified criteria, the company earned 11 Islamic Banks were used as samples in this study. This study uses secondary data in the form of publication of financial statements. Methods of data analysis using multiple linear regression analysis. Based on the analysis, the conclusions of this research are: 1) there is no significant effect Capital Adequacy Ratio on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,163 > 0,05. 2) There is no significant effect return on assets on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,070 > 0,05. 3) There is a significant effect Return On Equity on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,040 < 0,05. 4) There is a significant influence NPF on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,037 < 0,05. 5) There is a significant effect BOPO on Profit Sharing of Mudharabah Savings in Islamic Banks with signifance value 0,002 < 0,05. Based on the results of research on simultaneous test it was concluded that there was an effect of CAR, ROA, ROE, NPF, and BOPO together towards Profit Sharing of Mudharabah Savings in Islamic Banks

Detterent Factor and Social-Psychology Factors in Voluntary Tax Compliance

Introduction.This study aims to examine the deterrence factors namely tax sanctions and social psychological factors consisting of procedural justice, trust in government authorities and moral norms on voluntary tax compliance. In this study moral beliefs and norms were tested as mediating variables. Method. The population in this study was an individual taxpayer in the city of Pekanbaru. The sampling technique used was purposive sampling. The survey was conducted by delivering questionnaires directly to respondents, namely taxpayers. A total of 100 taxpayers participated in this study but the data that can be processed is 99. Result.The results of the analysis with Structural Equation Model with Warp PLS program show that procedural justice and tax sanctions have a significant effect on trust in government authorities, but sanctions do not affect moral norms. Trust does not affect voluntary compliance. so that trust does not mediate the influence of justice and tax sanctions on voluntary compliance. The results of the study show that moral norms are mediating trust in government authorities towards voluntary compliance. Conclusion. This study is that the government can strive for education to improve the taxpayer’s morality so that it will increase voluntary compliance. &nbsp; &nbsp; Keywords: deterrence factors, social psychological factors, procedural justice, trust in government authorities and moral norms on voluntary tax complianc