Pengaruh Leverage, Good Corporate Governance, dan Ukuran Perusahaan terhadap Manajemen Laba (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014)

The aim of this study is to investigate the influence of leverage, good corporate governance, and firm size on earnings management. In the good corporate governace is proxied into institutional ownership, manegerial ownership, independent directors, audit quality, and commisioners. The population of this study is the manufacturing comapanies which are listed in Indonesia Stock Exchange in 2012 to 2014. The samples selection of this study is performed by using purpose sampling methode, consisted of 21 companies have been chosen based on selected according to the criteria of the sample from 141 populations. The methode analysis used in this study is multiple regression analysis. The coefficient of determination is 30%, in term of adjuted R square. This showed that dependent variable has low ability in explaining the variation of variables. Partially, the result of the study reveal that leverage, institutional ownership, manegerial ownership, audit quality, and firm size influence to the earnings management. And the other side, independent commisioners and board of commissioners aren't influence to the earnings management. Simultaneously, the result of the study reveal that leverage, institutional manegerial ownership, independent commissioners, audit quality, board of commissioner, and firm size influence to the earnings management

Analisis Kinerja Keuangan Dan Non Keuangan Pemerintah Daerah Kabupaten Kampar

This research is a case study in Kampar regency government. The purpose of this study is to analyze the financial performance of financial ratios based on the budget and analyze non-financial performance Kampar district local government public satisfaction index based on the public service to users of the service.In this study, the writer used descriptive analysis on Budget Realization Report by using financial ratios such as the ratio of Independence, Effectiveness and Efficiency Ratio, Activity Ratio, Debt Service Coverage Ratio, and Ratio Growth and uses Community Satisfaction Index which calculated using the weighted average value of each indicator based services Kepmen.PAN 25, 2004.Based on the results of data analysis, it can be concluded that the financial performance of Kampar regency administration has shown the average financial performance of the stable. Where the results of the calculation of the percentage ratio of each year experiencing a positive trend. While the Community Satisfaction on Service Delivery in Kampar regency government is good. Where the results of Customer Satisfaction Index of 14 indicators of service seen in 25 Kepmen.PAN 2004 after the converted value is 71.8875 and quality of service B

Tren Dan Variasi Pengungkapan Modal Intelektual Beserta Pengaruhnya Terhadap Kinerja Perusahaan (Studi Empiris Pada 10 Perusahaan Publik Terbesar Di Indonesia Versi Fortune Periode 2009-2013)

Penelitian ini bertujuan untuk : (1) mengidentifikasi tren luas pengungkapan modalintelektual, (2) mengukur variasi luas pengungkapan modal intelektual dari laporantahunan 10 Perusahaan terbesar versi fortune serta 3) menguji pengaruh antaraluas pengungkapan terhadap kinerja Perusahaan. Penelitian ini menggunakanmetode purposive sampling, terdiri atas 10 Perusahaan terbesar yang dirating oehfortune. Analisis data menggunakan trend least square untuk mengidentifikasi trenluas pengungkapan modal intelektual. Uji ANOVA digunakan untuk mengukurperbedaan variasi luas pengungkapan modal intelektual antar Perusahaan. Danregresi untuk mengukur pengaruh luas pengungkapan modal intelektual terhadapkinerja. Hasil penelitian ini menunjukkan hanya 5 dari 10 Perusahaan menunjukkantren positif pada luas pengungkapan modal intelektual, sehingga dapat disimpulkantidak terdapat peningkatan tren. Hasil penelitian juga menunjukkan bahwa terdapatvariasi pengungkapan modal internal, eksternal dan manusia di antara 10perusahaan kemudian luas pengungkapan tidak berpengaruh terhadap kinerjaperusahaan yang diproksi kan melalui ROA

Pengaruh Penyajian Laporan Keuangan Daerah dan Aksesibilitas Laporan Keuangan Daerah terhadap Akuntabilitas Pengelolaan Keuangan Daerah ( Studi pada Skpd Pemerintah Kabupaten Rokan Hilir)

This study aims to examine the influence of regional financial statement and financial statement accessibility on financial management accountability. The populations in this study were officials echelon II dan III which consist of heads of SKPD, SKPD finance department expenditures and receipts SKPD in district Rokan Hilir. The sampling method using purposive sampling method. The data of this research using primary data directly through questionnaire and analyzed using SPSS version 16. The data were analyzed to test the hypothesis using multiple linear regression analysis approach. The results of this study showed regional financial statement and accesibility of financial management accountability effect on financial management.Keywords: regional financial statement, accessibility, and accountabilit

Pengaruh Ukuran Kap, Ukuran Perusahaan, Arus Kas Bebas, dan Leverageterhadap Manajemen Laba (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014)

This study aims to determine the effect of size of auditor firm, firm size, free cash flow, and leverage on earnings management in Food and Beverage Companies listed on the Indonesia Stock Exchange. The research data is secondary data in the form of the company\u27s financial statements and annual reports of companies. While the population in this study are all Food and Beverage Companies listed on the Indonesia Stock Exchange during 2012-2014. Selection of the sample using purposive sampling method in which the population of 17 selected according to criteria of a sample of 13 companies selected. The data analysis used is multiple regression. The results of this study show that size of auditor firm effect on earnings management to the value thitung 2.879>ttable 2.023 with significant value of 0.007. Firm size effect on the earnings management to the value thitung 2,275>ttable 2.023 with significant value 0.029. Free cash flow effect on earnings management to the value thitung2,076ttable 2.023 with significant value 0.038. Significant value in this study was 0.05. The coefficient of determination in this study 0.289 shows that 28.9% of the variations that occur in earnings management is affected by size of auditor firm, firm size, free cash flow, leverage and the remaining 71.1% is influenced by other variables not included in this research

Pengaruh Arus Kas, Likuiditas, Rentabilitas, Ukuran Perusahaan dan Risiko Perusahaan terhadap Kebijakan Dividen pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

This study aims to determine the effect of cash flow, liquidity, profitability, firm size and firm risk on dividend policy. The type of data used is the documentary. Documentary data in the form of financial statements such as balance sheet, income statement and cash flow statement. The data obtained from the Indonesia Stock Exchange (IDX) Pekanbaru. Population in this study were 130 manufactur companies listed in Indonesia Stock Exchange (IDX) with a sample of 17 companies during the years 2009 to 2012. Technique this study using purposive sampling method. The data analysis technique used in this study is multiple regression. Testing the regression with the assumptions used in testing the hypothesis that the classical assumption test (normality, multicollinearity, and heteroscedasticity), test the feasibility of the model, and the coefficient of determination. The results of this study indicate that there arent significant cash flow, profitability, firm size and firm risk on dividend policy and there is the effect of liquidity on dividend policy.Keywords: cash flow, liquidity, profitability, firm size ,firm risk, dividend policy