Analisis Pengaruh Mekanisme Corporate Governance terhadap Tingkat Pengungkapan Internet Corporate Reporting (Studi Empiris pada Perusahaan Sektor Manufaktur yang Listing di Bursa Efek Indonesia (Bei) pada Tahun 2013)

This study aims to examine influence of corporate governance mechanism to the level of internet corporate reporting disclosure on manufacturer company who listed in Indonesia Stock Exchange in 2013. The dependent variable in this study is the level of internet corporate reporting disclosure measured by total score of 49 items on internet disclosure index, while the independent variable is managerial ownership, public ownership, the number of independent commissioner, audit committee's meeting frequency, audit committee's competency and also company size, profitability, liquidity, leverage as control variable. The data used in this study is a secondary data that collected by using purposive sampling method. Sample of 47 companies from 136 populations from manufacturer companies who listed in Indonesia Stock Exchange in 2013. This study used multiple regression for data analysis. The results of this study showed that the variable number of independent commissioner positively influence the level of internet corporate reporting disclosure. Other variables such as managerial ownership, public ownership, audit committee's meeting frequency, and audit committee's competency influence the level of internet corporate reporting disclosure is not proven. In this research model, shows the independent variable managerial ownership, public ownership, the number of independent commissioner, audit committee's meeting frequency, audit committee's competency and also company size, profitability, liquidity, leverage as control variable can only explain the variation in the level of internet corporate reporting disclosure of 26

PENGARUH CASH HOLDINGS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011 – 2013)

This research investigates the relationship between firm value and cash holdings. Firm value in this research represent the perception of investors about firm profitability which measured by Tobin’s Q and MV/TA. The population in this research includes all manufacture firms listed on the Bursa Efek Indonesia (BEI) over the period 2011- 2013. The samples conducted by purposive sampling method. Total 75 firms is obtained. Data are analyzed by data panel regression technique. Result shows that manufacture firm in Indonesia doesn’t apply optimal cash holdings. This research support the pecking order theory that report there is no optimal cash holdings. Firm’s cash holdings in the end of period would just be the residual of firm operating activities

ANALISIS PENGARUH INTERNAL CORPORATE GOVERNANCE PADA BANK PERFORMANCE DI INDONESIA (Studi Empiris Pada Perusahaan Perbankan Konvensional yang terdaftar di Bursa Efek Indonesia Periode 2011 - 2013)

The objective of this research is to analyze the influence of Internal Corporate Governance Index (ICGI) and Ownership Structure on the level of Bank Performance. Measurement of Bank Performance utilizes ROA based on ratio of net income divided by total assets and ROE based on ratio of net income divided by total equity. This research refers to research conducted by Dedu and Chitan (2013). Population of this research were banking companies that listed in Indonesian Stock Exchange (IDX) during 2011-2013. Data were collected by using purposive sampling method with criteria company which publish annual report consistently and have the shares owned by foreigner. A total data of 51 observations were analyzed. Multiple linear regression analysis was used as a main analysis tool. The results of this research show that Ownership Structure significantly influence the level of Bank Performance. Whereas, Internal Corporate Governance Index (ICGI) have no significant effect on the level of Bank Performance

PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI MENGENAI LEARNING MANAGEMENT SYSTEMS (LMS) (Studi Empiris Pada Mahasiswa S1 Akuntansi Universitas Diponegoro dan Universitas Semarang)

This study aims to analyze the accounting students perception of a Learning Management System (LMS). This study examined differences of perception between accounting students from public universities with accounting students from private universities of a Learning Management System (LMS). In addition, this study also examine the factors that influence the accounting students perception about usefulness of Learning Management System (LMS). These factors are the lecture notes usefulness, student engagement with module, discussion forum, and Other Virtual Learning Environment (VLE) tools (Basioudis, et al; 2012). This study used primary data and secondary data. The primary data obtained through distribution of questionnaires to accounting students at the Diponegoro University (UNDIP) and the Semarang University (USM). One hundred and thirty questionnaires was distributed, and 123 questionnaires was collected properly. The data is analyzed using independent sample t-test and regression analysis. The result of this research show that accounting students perception from public universities and private universities of a Learning Management System (LMS) is similar. In addition 75.7% of accounting student perceptions about usefulness of learning Management System (LMS) explained by factors in the model. Using significance 0.10, t test results showed that the factors in the model have positive influence on accounting students perception about usefulness of Learning Management System (LMS)

PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to examine the effect of boarddirector’s characteristics of firm performance. The purpose of this study is to provide empirically evidence about the effect of board director’s characteristics of firm performance. The independent variables of this study are managerial ownership, board size, board independence, and gender diversity .Board characteristics measured by disclosure showed in annual report. Firm performance measured by ALTMAN Z-Score which consisted by data acquired from disclosure showed in annual report. The population in this study are 418companies which listed on Indonesian Stock Exchange in the period of 2013. Sample were selected by purposive sampling method and finally obtained 259 companies that fulfill the criteria. Data were analyzed using multiple regression analysis model. The result show that board size significantly positive to firm performance, meanwhile managerial ownership, board independence, and gender diversity are not significantly positive. Based on the result, conclude that board size will take action of responsibility besides making profit from the firm

PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN TURNOVER DEWAN DIREKSI TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015)

The performance and accountability of boards of directors and effectiveness of governance mechanisms continue to be a matter of concern. The company that their corporate governance is not running well inflict discrepancy reporting information in the financial statements with the fact that happen in company. Good corporate governance mechanism is expected to minimize the agency problems so the financial performance can be increase. The purpose of this study is to examine the effect of corporate governance structure, which is a size of the board of commissioner, independent commissioner, size of the board of directors, and turnover in the board of directors on the financial performance proxied Return on Assets (ROA) and Return on Equity (ROE) in the banks listed on the Indonesia Stock Exchange for period 2011 until 2015. The population of the study comprises firms listed in banking sector of the indonesian stock exchange. The number of banking companies listed in Indonesia Stock Exchange during the period 2011 until 2015 is 42. By using purposive sampling techniques, obtained a sample of 40 companies. The list of the banking companies for the period 2011-2015 is obtained from the web site of indonesian stock exchange. The data analysis technique used in this study is multiple linear regression analysis. The findings show size of the board of commissioner does not affect with financial performance proxied with ROA and ROE. Independent commissioner significantly negative effect on financial performance proxied by the ROA, while the independent commissioner has a negative, though insignificant, relationship with financial performance proxied by ROE. The size of the board of directors has a significantly positive effect on financial performance proxied by the ROA and ROE. Turnover in the board of directors significantly negative effect with financial performance proxied by the ROA, while turnover in the board of directors has a negative, though insignificant, relationship with financial performance proxied by ROE

ANALISIS PENGARUH SENSITIVITAS POLITIK TERHADAP BIAYA POLITIK (Studi Empiris pada Penyedia Barang/Jasa yang Terdaftar di Bursa Efek Indonesia)

The aim of this research is to examine the influence of political sensitivitythat isreviewed with the high visibility and the importance of contracts to the firm.Firm size,profitability,leverage, capital intensity, inventory intensity used as control variable. The population in this study consists of all listed firms in Indonesia Stock Exchange in year 2013. Sampling method used is purposive sampling.Company criteria used islistedcompany in BEI 2013 for all industrial sectors except the agriculture sector and the financial sector. A company that only sampled must have a government contract in 2013 and value of the income before tax was positive in 2013.Total data of this study is 90 data. Simple regression used to be analysis technique. The empirical result shows that political sensitivity review by the high visibilityhave positively significant influenced on political cost. While the political sensitivity that is reviewed by the importance of the contract have no significant results

ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKAT PENGUNGKAPAN INTERNET CORPORATE REPORTING (Studi Empiris pada Perusahaan Sektor Manufaktur yang Listing di Bursa Efek Indonesia (BEI) pada Tahun 2013)

This study aims to examine influence of corporate governance mechanism to the level of internet corporate reporting disclosure on manufacturer company who listed in Indonesia Stock Exchange in 2013. The dependent variable in this study is the level of internet corporate reporting disclosure measured by total score of 49 items on internet disclosure index, while the independent variable is managerial ownership, public ownership, the number of independent commissioner, audit committee’s meeting frequency, audit committee’s competency and also company size, profitability, liquidity, leverage as control variable. The data used in this study is a secondary data that collected by using purposive sampling method. Sample of 47 companies from 136 populations from manufacturer companies who listed in Indonesia Stock Exchange in 2013. This study used multiple regression for data analysis. The results of this study showed that the variable number of independent commissioner positively influence the level of internet corporate reporting disclosure. Other variables such as managerial ownership, public ownership, audit committee’s meeting frequency, and audit committee’s competency influence the level of internet corporate reporting disclosure is not proven. In this research model, shows the independent variable managerial ownership, public ownership, the number of independent commissioner, audit committee’s meeting frequency, audit committee’s competency and also company size, profitability, liquidity, leverage as control variable can only explain the variation in the level of internet corporate reporting disclosure of 26 %

PENGARUH SUSTAINABILITY REPORT DISCLOSURE TERHADAP KINERJA PERBANKAN

This research aims to analyze the effect between sustainability report disclosure and performance aspects in sustainability report that is economic, environmental, and social performance on banking performance. The sample used in this research is 13 banking companies that publish a sustainability report from 2013 until 2015. Determination of research sample using purposive sampling method. The data used in this study is secondary data that obtained from the annual report and sustainability report on the banking company. The results of this research show that: sustainability report disclosure has a significant positive effect on banking performance; The economic, environmental, and social performance aspects disclosure in sustainability reports has a significant positive effect on performance