Faktor-faktor Yang Mempengaruhi Audit Delay Dan Ketepatan Waktu Publikasi Laporan Keuangan Pada Perusahaan Perbankan Di Bursa Efek Indonesia Periode 2010-2013

The purpose of this research is to investigate the factors that effect audit delay and timeliness of financial reporting by banking companies listed on the Indonesia Stock Exchange from 2010 to 2013. Samples are 120 companies selected by using purposive sampling method. Multiple linear regression analysis is used to investigate influenced audit delay factors, and logistic regression analysis is used to investigate influenced timeliness factors. These results show that company age with significant 0,035, auditor's opinion with signifact 0,000, and audit firm size with significant 0,009 have effect on audit delay. However, profitability and solvability have no significant effect on audit delay. Furthermore, auditor's opinion with significant 0,000 and audit firm size with significant 0,031 also have effect on timeliness of publication financial reports. But, company age, profitability and solvability have no significant effect on timeliness of publication financial reports

Pengaruh Profesionalisme, Gender Dan Kompleksitas Tugas Terhadap Audit Judgment Auditor Internal Pada Satuan Pengawas Internal Perguruan Tinggi Di Sumatera : Konflik Peran Sebagai Variabel Moderasi

This study aims to look effect of professionalism, gender and complexity task of auditors judgment of internal audit in internal control unit of higher education in sumatra with role conflict as a moderating variable. The research was conducted on the Internal Audit Unit of the few universities in Sumatra This study time for 3 months commencing at the time of execution of this thesis. The population in this study is an internal auditor at the College in Sumatra. The sample in this study were all located on the Internal Auditor College in Sumatra. This study used a questionnaire as a primary data. Methods of data analysis used in this research is to use a simple linear regression based on the functional relationship or causal one independent variable with the dependent variable. The results of the study explained that the professionalism variables affect the judgment while the gender audit and the complexity of the task has no effect on audit judgment. And conflicting roles only able to moderate the influence of professionalism to the audit judgment, while gender and the complexity of the task is not able to moderate influence on audit judgment. In this study, there are still many limitatios and short comings the effect of independent variables on thedependent variable can only explain by 86,3%, hence more independent variable are needed

Reksa Dana Syariah dan Konvensional: sebuah Studi Komparatif (Studi Empiris pada Reksa Dana yang Terdaftar di Bei)

Penelitian ini bertujuan untuk menguji perbedaan kinerja reksa dana syariah danreksa dana konvensional (dilihat dari return dan risiko, Sharpe Indeks dan TreynorIndeks serta dari Jensen Alpha). Populasi penelitian ini adalah reksa dana syariahdan konvensional yang listing di Bursa Efek Indonesia. Sampel penelitian adalahjenis reksa dana pendapatan tetap syariah maupun konvensinal dan reksa danacampuran syariah maupun konvensional selama periode 2006 sampai 2009.Pengujian hipotesis menggunakan uji beda independent sample t-test denganmenggunakan program Statistical Product and Service Solution (SPSS) ver. 17.0sedangkan data yang digunakan adalah Nilai Aktiva Bersih per Unit Penyertaan(NAB/Unit), Jakarta Islamic Index (JII) dan Indeks LQ45 serta data suku bungaSertifikat Bank Indonesia (SBI) dan Sertifikat Wadiah Bank Indonesia (SWBI)bulanan periode 2006-2009.Hasil penelitian menunjukkan bahwa kinerja reksa danasyariah dan konvensional memang berbeda, namun tidak signifikan. Secara bisniskinerja reksa dana syariah tidak kalah menguntungkan dengan reksa danakonvensional, dan secara religius lebih dapat dipertanggungjawabkan, karenasesuai dengan prinsip-prinsip syaria

Pengaruh Komitmen Profesional dan Pertimbangan Etis terhadap Intensi Melakukan Whistleblowing: Locus Of Control sebagai Variabel Moderasi

This study aims to obtain empirical evidence of the effect of profesional commitment and ethical judgement on the whistleblowing intention. This study also submits the locus of control as moderating variabel that influence the relationship between profesional commitment and ethical judgment . Respondents in this study were 67 auditors who worked in public accounting firm in Sumatera (Pekanbaru, Batam, Medan and Padang) and selected by purposive sampling method. The result of this study indicates: (1) auditor who has higher commitment professional will have more intention to do whistleblowing, (2) auditor who has higher ethical judgement will have more intention to do whistleblowing, 3) but Locus of control has not significant impact to Profesional commitment and Ethical judgement as a moderating

Pengaruh Sumber Daya Manusia, Pengawasan Keuangan Daerah, Pemanfaatan Teknologi Informasi dan Komitmen Organisasi terhadap Keandalan Pelaporan Keuangan Pemerintah Daerah (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Labuhan Batu)

This study aims to examine the effect of human resource, Local Financial Monitoring, information technology utilization and commitmen organization to reliability of financial reporting Labuhan Batu regency government. The data in this study is the primary data obtained from questionnaires distributed directly to the respondents. Data collected from 67 respondents who are working at financial reporting staff in local work unit of Labuhan Batu regency government. The method of data analysis used to test the hypothesis with multiple regression analysis using the program SPSS version 20. The results of this study is showed that human resource, Local Financial Monitoring, information technology utilization and commitment organization influence in partial in the reliability of financial reporting in Labuhan Batu regency government. The magnitude of the effect caused by Adjusted R² by four variables is 62,8% of the dependent variable, while the remaining 37,2% is influenced by other independent variabel that are not observed in this study.Keywords: human resource, financial monitoring, information technology, commitmen and reliability financia