EKSISTENSI DIREKSI ASING DALAM HUBUNGAN KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL

Tujuan penelitian ini adalah untuk menguji pengaruh keberadaan direksi asing terhadap hubungan keahlian komite audit dengan pengungkapan pengendalian internal

PENGARUH TATA KELOLA PERUSAHAAN, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KINERJA PERUSAHAAN

This study purpose to provide empirical evidence of corporate governance, firm size and firm age as influence mechanism to firm performance. This study use board size, board independence and board female diversity as mechanism of corporate goverance. Data used in this study was secondary, annual report and financial reporting from chemical and basic industry sectors, the various sectors of the industry and the consumer goods industry sectors listed on the Stock Exchange in 2013-2015. The population of this study was 420 companies from chemical and basic industry sectors, the various sectors of the industry and the consumer goods industry sectors listed on the Stock Exchange in 2013-2015 The sample of this study was 278 companies. The sample drawn by sample selection criteria. The analysis used to answer the study objectives is to use multiple regression. The result of the research show the effect of board size and firm age to firm performance, where board independence, board female diversity and firm size do not effect to firm performance. For the manager, firm performance information used in decision making to determinethe policy to be taken

PENGARUH ATRIBUT KUALITAS AUDIT TERHADAP KEPUASAN KLIEN (Studi Empiris Bank Perkreditan Rakyat di Jawa Tengah)

This research aims to examine whether 12 audit quality attributes, namely auditing experience, understand the client's industry, responsive to the needs of clients, adhering to common standards, independence, conscientiousness, a strong commitment to quality audits, the involvement of the leadership of CAC, field work precisely, the involvement of audit committees, high ethical standards, and not easy to believe has an influence on client satisfaction. The population in this study were all heads of department of finance at the Bank. While the sample of this research is the head of the financial section of BPR in Central Java. Data used are primary data, mail survey data collection method. Analise using multiple linear regression with SPSS program. The results of this study indicate that only a 8 variable audit experience, understand the client's industry, responsive to the needs of clients, adhering to common standards, careful attitude, strong commitment to quality audits, field work properly, high ethical standards significant impact on client satisfaction

THE EFFECT OF THE IMPLEMENTATION OF PSAK 65 ON FINANCIAL PERFORMANCE

This study aims to determine the effect of accounting standards on financial performance in the performance of companies in the manufacturing sector listed on the Indonesia Stock Exchange in 2015-2019. The data used in this study are secondary data. The method in selecting the sample is purposive sampling. The number of samples in this study was 471 companies. Hypothesis testing in this study was carried out using the t statistical test. The data analysis technique used in this study is multiple linear regression analysis and moderated regression analysis using the Statistical Product and Service Solution (SPSS) version 25 for windows data processing software program. The results of this study indicate that accounting standards have a positive and significant effect on financial performance with a correlation value of 0. Keywords: accounting standards, financial performance

STRUKTUR KEPEMILIKAN, UKURAN DEWAN DIREKSI, KARAKTERISTIK PERUSAHAAN DAN INTERNAL CONTROL DISCLOSURE

This study aims to exmine the effect of ownership structure, board size, firm characteristics as independent variable toward internal control disclosure as dependent variable. This study uses secondary data obtained from the Indonesia stock exchange (idx). This research using a sample as many as 348 manufacturing companies registered in BEI year 2014 – 2016. The methods used in this research is purposive sampling method. Statistical techniques used in this study is a multiple regression. The results obtained from this research shows the management ownership, have a significant negative influence on internal control and disclosure. Then the board size, firm size, and leverage the significant positive influence on the internal control and disclosure. But not ownership blockholder showed significant results against internal control and disclosur

Determinants of Positive Motivational Postures: A Survey in A Legal Entity State University

This study aims to provide empirical evidence regarding the factors that accommodate the positivemotivational posture of taxpayers, namely commitment and capitulation postures. This researchinvestigates the social distance between taxpayers and authorities when there is a change in taxregulations at Legal Entity State University (or PTNBH), especially for individual taxpayers atDiponegoro University. Based on the slippery slope theory, theory of fairness, morals, and complexity,this study predicts that trust in authority, procedural justice, distributive justice, tax morals, and thecomplexity of the taxation system play a crucial role in accommodating the deference postures ofindividual taxpayers. Our survey indicates that distributive fairness and tax morale helps to shorten theperceived social distance between taxpayers and the authorities by accommodating commitment. While,procedural fairness, distributive fairness, and tax morale are crucial to accommodate the capitulationposture. This research suggests implications for policy recommendations.Keywords: Positive Postures, Trust, Fairness, Moral, Complexity

Institutional Ownership, Blockholder Ownership, and the Board’s Tenure to Disclosure of Corporate Governance

This research was conducted to determine the effect of institutional ownership, blockholder ownership and the Board’s tenure on disclosure of corporate governance in Indonesia. The population is all publicly listed companies listed on the Indonesia Stock Exchange and samples were taken using purposive sampling techniques to produce a total of 152 companies in the period 2016-2017. Using the multiple linear regression test, the results show that institutional ownership and blockholder ownership have a positive effect on corporate governance disclosure, while there is no effect of the Board’s  tenure on corporate governance

PENGARUH KOMISARIS INDEPENDEN DAN KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL

This study aims to exmine the effect of independent commissioner, audit committee expertise and audit meeting as independent variable toward internal control disclosure as dependent variable. This study uses secondary data obtained from the Indonesia stock exchange (idx). This research using a sample as many as 336 manufacturing companies registered in BEI year 2014 – 2016. The methods used in this research is purposive sampling method. Statistical techniques used in this study is a multiple regression. The results obtained from this research shows independent commissioner, audit committee expertise and audit committee meeting have a significant positive influence on internal control and disclosure