KEBERADAAN LAPORAN ARUS KAS DAN PERSEPSI PEMAKAI LAPORAN KEUANGAN : SEBUAH KAJIAN EKSPERIMENTAL

Cash flow statement is one of the elements of financial statements. It is a mandatory statements, that is necessary to be examined whether the cash flow statement significantly can enhance information gathering for users so it could affect their perception when predicting firm financial performance consisted cash flow statement or not. The aim of the study is to examine the effect of the cash flow statement enclosed or not in the financial statement to the perception of financial statement users in predicting the firm financial performance. This research was designed as a quasi experimental study that was conducted by pretest and posttest experimental group designs. There were two kinds of data used in this research, primary and secondary data. The primary ones were perception of financial users collected by experimental scenarios, and the others were the financial statement from two firms and their financial ratios. The experiment was conducted into two experiments. In Experiment one, financial statement did not inclose cash flow statement, and in Experiment two did. Each Experment had two scenarios respectively. The scenarios were designed one for financial statement that consist transitory earnings in its income statement, and the other did not. Data were analyzed by two means paired-samples t-test. The result showed that in the scenario in which the income statements did not consist transitory earnings, there were not different perception for judgmental decision making within subjects who perceived the financial ratio both the financial statement inclosed the cash flow statement or not. And the other hands, when the income statement consisted transitory earnings, the subject showed on the contrary results. The conclusion and limitation are also discussed. Keywords : cash flow statement, financial ratio, perception, Predicting firm financial performanc

ANALISIS TINGKAT DISCRETIONARY ACCRUAL SEBELUM DAN SESUDAH PENURUNAN TARIF PAJAK PENGHASILAN BADAN 2008 (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2009)

This study aims to test the level of discretionary accruals between before and after the reduction income tax rate for fiscal year 2008. The samples were 50 companies listed in Indonesia Stock Exchange, which has published its financial statements for the years 2008-2009. The method of analysis in this study using multiple regression analysis to determine the value of non-discretionary accruals and test different T-test using paired samples t-test as a means of testing these differences. Test of different Ttest was used to test the level of discretionary accruals between before and after the reduction income tax rates Agency 2008. The results showed that in 2009 after reducing the tax rate, the management has not been convicted of discretionary accruals to make revenue savings. This shows that management in Indonesia is not taking action to make opportunistic earnings management in order to reduce tax rates Agency 2008

PENGARUH KOMPETENSI PEMBUKUAN, RISIKO PEMERIKSAAN, DAN PATRIOTISME EKONOMI TERHADAP KEPATUHAN WAJIB PAJAK Studi pada Wajib Pajak Usaha Mikro, Kecil, dan Menengah di Kota Semarang

CThis study aimed to analyze the effect of bookkeeping competence, tax audit risk, and economic patriotism on tax compliance. The research model adopts the Theory of Planned Behavior to explain the factors that influence the intention of behaving to comply the duty of tax associated with the variables that influence it. Respondents in this study is an individual taxpayer of micro, small and medium enterprises listed on KPP Pratama Kota Semarang. The data collection is done by randomly selecting 4 of 8 KPP Pratama in Semarang for further surveys directly on micro, small and medium enterprises. Those KPP is KPP Pratama Semarang Barat, KPP Pratama Semarang Selatan, KPP Pratama Semarang Tengah 1, and KPP Semarang Tengah 2. The analysis technique used is the technique of multiple regression analysis with data obtained from direct surveys using questionnaires media and retrieval techniques sample used is convenience sampling. Of the 300 questionnaires distributed, 286 questionnaires received back, and as many as 277 questionnaires could be used for research. The result if this study shows that the competence bookkeeping and economic patriotism positive and significant impact on tax compliance. While the risk of tax audits and significant negative effect on tax compliance

Climate Change Reporting: A Resource Based Perspective

Kajian ini dilakukan untuk mengkaji tahap serta faktor yang mengalakkan laporan pemanasan global di antara syarikat-syarikat yang tersenarai di Bursa Malaysia. This study investigates the extent of climate change disclosure among Malaysian public listed companies

Pengaruh Manajemen Laba, Kepemilikan Manajerial, Dan Ukuran Perusahaan Terhadap Corporate Social Reporting (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)

This research aims to examine the influence of earnings management, managerial ownerships,and firm size on the corporate social responsibility disclosures. The samples of this study aremanufacturing firms listed in the Indonesia Stock Exchange in 2009-2011. The results showthat the managerial ownership and firm size significantly affect corporate social responsibilitydisclosures, however, eranings management does not. Based on the legitimacy theory, thesefindings support that the more managerial ownership and firm size so it will the more corporatesocial responsibility disclosures

PENGARUH MANAJEMEN LABA, UKURAN KAP DAN LEVERAGE TERHADAP BIAYA AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

This study aims to examine the effect of earnings management, audit firm size and leverage towards audit fees on manufacturing companies in Indonesia. This study uses secondary data which obtain from Indonesia Stock Exchange during the year of 2013-2015. The populations in this study are 413 companies which listed on Indonesia Stock Exhange. The selected companies that used to be sample of this study are manufacturing companies that consist of basic industry and chemical sector, all sorts of industry sector and consumer goods industry sector. Based on criterias which had been assigned, the samples of this study are 118 manufacturing companies. The method of analysis used in this study is multiple regression analysis. The results show that earnings management and audit firm size have a positive effect towards audit fees. Meanwhile, leverage has a negative effect towards audit fees

FAKTOR-FAKTOR KEUANGAN DAN NON KEUANGAN YANG MEMPENGARUHI PERUSAHAAN DALAM PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2010-2013)

The financial report is an important tool for mediating relationships between users and providers of the report. Level of reliability and relevance of a report need to be tested so that the information contained can be used as a basis for decision making. Opinion given by the auditor is an assessment of the audited financial statements. Going concern audit opinion is regarded as a negative trend over the sustainability of a company maintaining its business. This study aimed to examine the effect of the financial and non-financial factors to the going concern audit opinion. The financial factors in question are the size of company and debt default, while the non-financial factors are audit opinion of the previous year and the reputation of the audit firm. The sample used in this study are manufacturing companies listed in Indonesian Stock Exchange (BEI) 2010-2013. Purposive sampling method is used to determine the number of population. The study population comprised 96 of 24 samples of the company with observation period of 4 (four) years. Data analysis using logistic regression analysis model. The results showed that the debt default and the previous year’s audit opinion significantly influence the going concern audit opinion. The size of the company and the reputation of the audit firm has no significantly effect on the going concern audit opinion

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2013)

The aim of this research is to examine the effect of good corporate governance (GCG) toward the firm’s dividend policy. Good corporate governance (GCG) is proxied by the number of commissioner, independent commissioner, and institutional ownership. Dividend policy as dependent variable is measured by dividend payout ratio (DPR).This study uses leverage, profitability, and the firm’s size as control variables. Population of this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) 2011-2013. Using purposive sampling method, there are 150 samples obtained. The analytical method used in this study is multiple regression analysis. The result of this research show that independent commissioner and institutional ownership have a positive effect on dividend policy. Meanwhile, the number of commissioner do not have a significant effect on dividend policy