Perbandingan Tingkat Dan Ruang Lingkup Pengungkapan Pelaporan Keuangan Basis Internet Terhadap Harga Saham

Applications of Internet financial reporting (IFR) by companies have reduced the asymmetry of informationand facilitate investor access to corporate information. IFR application is considered a good news that allegedlyable to influence the market by watching the stock price, the value of stocks and abnormal stock returns.The purpose of this study was to observe the practice of IFR influence on stock prices by making comparisonsagainst companies that do not apply to IFR and comparison of the company with defferent degree and scope ofdisclosure. The study was conducted on the companies included in the index compass 100 and tested usingevent study approach and independent sample t-test between two groups of samples. Results of tests performedshowed no difference between the market reaction to the company and which do not apply IFR. There is also adifference in price saha and stock value for the company with the different degree and scope of IFR disclosure,while the abnormal returnnya got no support

Pengaruh Karakteristik Internal dan Eksternal Auditor yang Mendorong Dilakukannya Premature Sign Off dalam Pendekatan Etika

This research intends to analyze the effect of time pressure, audit risk, materiality, and Locus of control of auditor that can affect the premature sign offprocedures.The object of this research is auditors.The data obtain by questionnaire which directly send to 69 auditors who work in 15 Public Accountant Firms from three Provinces (Riau, Kepulauan Riau, and Sumatera Barat). Analytical model which used for this research to get the effect of independen variables to dependent variables is logistic regresion. Premature Sign off as dependent variable is a dummy variable which showed the result for ten question of PSO level. Based on research concluded that risk, materiality, and auditors Locus of control could affect the premature audit procedures sign off. It can be proven by the second,third, and the fourth hypothesis. But time pressure has no affect the premature audit procedures sign off as predicted in first hypothesis

Analisis Tingkat Kebangkrutan Model Altman, Foster, dan Springate pada Perusahaan Property And Real Estate Go Public di Bursa Efek Indonesia (Periode 2008-2011)

This study purpose to determine whether there are differences among Altman model, Foster model and Springate model in forecasting bankruptcy, and to find out which bankruptcy prediction models has the most excellent implementation on company property and real estate in Indonesia. Comparison of those three models were made by analyzing the accuracy of each model, by using the real condition of a companys net income. The data used in the form of annual financial statements published by the companies in the Indonesia Stock Exchange.The population used is a property and real estate companies listed on the Indonesia Stock Exchange period 2008-2011. The sampling technique is porposive sampling with a total sample obtained by 18 companies. Paried sample t-test used to examine differences among Altman, Foster and Springate models in predicting bankruptcy.The result from this research showed that there is no statistical difference between Altman and Foster models in 2008-2010, but it occurs in 2011. Next, ther is a statistical difference between Altman and Springate models in 2008-2011, but it is not going on between Foster and Springate models. So, Springate model is the best way in a prediction of bankruptcy.Keywords: Bankruptcy, PredictionModels, Financial Ratios, Financial Statemen

Pengaruh Implementasi Corporate Social Responsibility terhadap Profitabilitas Perusahaan (Studi pada Perusahaan Manufaktur yang Listing di Bei 2007 S.d 2009)

Penelitian ini menguji pengaruh implementasi corporate social responsibilityterhadap profitabilitas Perusahaan.Sampel penelitian ini menggunakan38perusahaan manufaktur yang listing di BEI periode tahun 2007-2009. Data yangdigunakan adalah laporan keuangan yang dikeluarkan Perusahaan tiap tahun.Teknik pengambilan sampel menggunakan metode purposive sampling.Teknikanalisis yang digunakan adalah analisis regresi berganda dengan persamaankuadrat terkecil, uji hipotesis menggunakan t-statistik dan f-statistik dengan level ofsignificance 5%, serta juga dilakukan uji asumsi klasik.Hasil penelitian menunjukkanbahwa variabel biaya kesejahteraan karyawan berpengaruh negatif dan signifikanterhadap ROA, biaya bina lingkungan berpengaruh positif dan signifikan terhadapROA,Biaya kemitraan tidak berpengaruh dan tidak signifikan terhadap ROA,sedangkan secara bersama-sama (simultan) terbukti berpengaruh signifikanterhadap ROA. Kemampuan variabe lindependen menerangkan profitabilitassebesar 19.6%, sedangkan sisanya sebesar 80.4% diterangkan oleh faktor lainyang tidak diungkap dalam penelitian ini