Pengaruh Investment Opportunity Set (IOS), Mekanisme Good Corporate Governance dan Reputasi KAP terhadap Kualitas Laba Perusahaan (Studi Empiris pada Perusahaan Property And Real Estate yang Terdaftar di Bursa Efek Indonesia 2010-2012)

This study aimed to examine the effect of investment opportunity set (IOS), good corporate governance mechanism (audit committee, independent directors, institutional ownership, managerial ownership) and public accounting firms reputation on quality of corporate earnings. The sample was taken using the method of purposive sampling from property and real estate company listed on the Indonesia Stock Exchange in 2010 until 2012. Obtained 81 samples from 33 property and real estate company for 3 years. Hypothesis testing is performed using multiple linear regression analysis. The results of this study indicate that audit committee have significant effect on corporate earnings. While investment opportunity set (IOS), independent directors, managerial ownership and institutional ownership of the firms reputation does not have significant effect on quality of corporate earnings.Keyword: Investment opportunity set (IOS), good corporate governance mechanism, public accounting firms, quality of corporate earnigs

Analisis Pengaruh Mekanisme Corporate Governance Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2009-2011

The purpose of this research is to find out empirical evidence of the affectof corporate governance mechanisms and firm size to earnings management in manufacturing companies. The variable examined in this research is institutional ownership, managerial ownership, proportion of independent board of commissioners, board of commissioner, audit committee, audit quality were measure by industry specialize audit firm, and firm size. Earning management measured with real earning management. The sample in this research are manufacturing companies which were listed in Indonesia Stock Exchange on period of 2009-2011. Total sample in this research are 43 companies that selected with purposive sampling method. The analysis method of this research using multiple regression and statistic descriptive. The results of this research indicate that proportion of independent board of commissioners and quality were measure by industry specialize audit firm, had significant influence to earning management. Whereas institutional ownership, managerial ownership, board of commissioner, audit committee and firm size had not significant influence to earning management.Keyword : Earnings Management, Institutional Ownership, ManagerialOwnership, Proportion of Independent Board of Commissioners, Board of Commissioner, Audit Committee, Audit Quality were measure by Industry Specialize Audit Firm, Firm Siz

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 Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Pengendalian Intern terhadap Keterandalan Pelaporan Keuangan Pemerintah Daerah (Studi pada Pemerintah Provinsi Riau)

Penelitian ini bertujuan untuk mengetahui pengaruhantara kapasitas sumber daya manusia, pemanfaatan teknologiinformasi, dan pengendalian intern terhadap keterandalan pelaporankeuangan pemerintah daerah pada pemerintah provinsi Riau.Populasi dalam penelitian ini yaitu 40 SKPD pada provinsi Riau dantiap SKPD diwakili oleh 3 orang yaitu Kepala BagianAkuntansi/Keuangan dan dua orang staf pelaporan keuangan sebagairesponden. Pengumpulan data dilakukan secara langsung denganmenggunakan kuesioner yang berisikan 33 pertanyaan. Berdasarkanhasil penelitian dapat disimpulkan bahwa hanya variabelpemanfaatan teknologi informasi yang berpengaruh signifikanterhadap keterandalan pelaporan keuangan pada Provinsi Riau.Sedangkan variabel kapasitas sumber daya manusia danpengendalian intern tidak terdapat pengaruh yang signifikanterhadap keterandalan pelaporan keuangan SKPD pada ProvinsiRiau

Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, Komitmen Manajemen Dan Sistem Pengendalian Pemerintah Terhadap Penerapan Transparansi Pelaporan Keuangan Pemerintah Daerah (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hulu)

The purpose of this study is to explore the influence of the external pressure, environmental uncertainty, management commitment and government internal control system to the application management financial transparency reporting at the offices in Indragiri Hulu Distict. The samples were determined based on purposive sampling technique. The respondents involved to be the sample of this study consisted of subsections head of finance, treasurer finance and financial staff working at any agencies around the SKPD office in Indragiri Hulu regency (87 respondents), where the data was collected through questionnaires distributed. The analysis is based on respondents' answers were obtained through questionnaires distributed by the researchers. Mechanical analysis using multiple linear regression analysis with SPSS. The results of this study indicated that the exsternal pressure, environmental uncertainty, management commitment, internal control system significantly affect the transparency of financial reporting. The magnitude of the effect (R2) of the external pressure, commitment of management and government internal control system to the application management financial transparency reporting was 76,6 %, While the remaining 23,4 % is influenced by other variables outside

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