PENGARUH OWNERSHIP RETENTION TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Pada Perusahaan yang Melakukan Initial Public Offering di BEI Periode 2006 â 2009)

The purpose of this research is to investigate the relationship between ownership retention, corporate governance structures and intellectual capital disclosure (ICD). The research problems is how the influences ownership retention and corporate governance struktur on intellectual capital disclosure. This research use samples of 62 IPO firms listing in the Indonesian Stock Exchange. The sampling method is purposive sampling. The purposive sampling criteria are used in this research are IPO firms durimg the period 2006 â 2009. Data is collected by documentation. Data analyzed with classic assumption test and the examination of the hyphothesis using model of linear regression. Clasification disclosure index intellectual capital used in the study adapted from Beaulieu et al. (2002), Bukh et al. (2005a) dan Williams (2001). Results of the analysis based on the measure of intellectual capital disclosure (ICD), it indicates there are significantly influences between ownership retention and corporate governance structure on intellectual capital disclosure. Ownership retention significantly negative influence to ICD, so H1 accepted. Corporate governance structure significantly positive influences to ICD, so H2 accepted

SEIR Model for Transmission of Dengue Fever

In this paper, we study a system of differential equations that models the population dynamics of SEIR vector transmission of dengue fever. The model studied mathematical analysis by reviewing the fixed points and eigen values to determine the dynamic behaviour of system. The Simulations on the model for some parameter values were performed and the breeding rates results showed a state become either endemic or non-endemic. The SEIR model can be potential for modelling using real data

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU MANAJEMEN LABA PADA PERUSAHAAN TRANSPORTASI DI INDONESIA

The purpose of this study is to investigate whether managers do earnings management to meet earnings benchmark which reflection from association between prior earning performance, audit quality and firm size on earnings management in trasportation firms in Indonesia. Managers may choose the best accounting methods for their firms. This study used secondary data. The population of this study is transportation firms in Indonesia in year 2008-2015 whereas the samples consist of 104 firm observation during eight years in trasportation firms in Indonesia, which issued their financial report during 2008-2015 and listed in bloomberg. Sampling method used is purposive sampling and the criteria is transportation firms which issued their financial report on bloomberg. The result of this study show that prior earnings performance variabel negatively and significantly influenced on earnings management. Audit quality variabel positively and significantly influenced on earnings management. Whereas size firms variabel negatively and significant influenced on earnings management

Pengaruh Karakteristik Komite Audit pada Kondisi Financial Distress Perusahaan, Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2010

This study aims to analyze the influences of audit committee characteristics, consisted of audit committee size, independent commissioners of audit committee, audit committee meeting frequency, and financial competence of audit committee members, to the possibility of financial distress in companies. Data used in this study were drawn from financial statements and annual reports of listed manufacturing companies in Indonesia Stock Exchange (IDX) during 2008-2010. This study used logistic regression analysis to examine the effect of audit committee size, independent commissioners of audit committee, audit committee meeting frequency, and financial competence of audit committee members on company's financial distress condition. The results of this study indicate: 1) audit committee size does not have significant influence on the probability of company's financial distress, 2) audit committee independence does not have significant influence on the probability of company's financial distress, 3) audit committee meeting frequency provides negative significant influence on the probability of company's financial distress, companies that have more often meeting frequency, have less probability to encounter financial distress, and 4) financial competence of audit committee members does not have significant influence on the probability of company's financial distress

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA DENGAN INDUSTRI YANG BERORIENTASI EKSPOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2015)

The purpose of this study is to investigate the relationship between the level of corporate social responsibility disclosures and earnings management proxied by discretionary accruals. This study also aims to investigate whether companies dominated by powerful stakeholders such as export-oriented industries may constrain earnings management. This study used secondary data. The population of this study is firms listed in Indonesia Stock Exchange (IDX) in year 2015 and the samples of this study are 109 manufacturing firms listed in bloomberg and Indonesia Stock Exchange (IDX) in year 2015. Sampling method used is purposive sampling and the criteria is firms which issued their annual report in Indonesia Stock Exchange (IDX). The result of this study show that corporate social responsibility disclosures variabel positvely and significantly influenced on earnings management and corporate social responsibility disclosures in export-oriented industries variabel negatively and significant influenced on earnings management

Pengaruh Mekanisme Corporate Governance Terhadap Struktur Modal Di Indonesia

The aim of this study is to examine the influence of corporate governance mechanisms such as board of commissioner, institutional ownership, governmental ownership, and quality of external auditor on firm's capital structure in Indonesia. This study also uses three control variables such as growth opportunity, profitability, and firm size. The population in this study consists of all listed non- financial firms in Indonesia Stock Exchange (BEI) in year 2013. The sampling method used in this study is purposive sampling with specified criteria. By doing sampling and processing data, the final amounts of the sample are 398 firms. This study uses multiple regression analysis technique to examine the hypotheses. The results of this study show that board of commissioner has negatively significant influenced on capital structure. Institutional ownership and governmental ownership are not significantly affected on capital structure. Quality of external auditor has negatively significant influenced on capital structure, but independent sample t-test about quality of external auditor shows that actually there is no difference on capital structure between firms engaging with the Big Four audit firms and firms engaging with the non-Big Four audit firms