Kajian Empiris tentang Pengaruh Pengungkapan Corporate SocialResponbility terhadap Harga Saham pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia

Penelitian ini bertujuan untuk membuktikan secara empiris bahwa pengungkapan corporate social responbility berpengaruh terhadap harga saham. Pengumpulan data menggunakan teknik dokumentasi. Teknik analisis data yang digunakan adalah uji normalitas, analisis regresi linear sederhana dan uji T. Berdasarkan hasil analisis regresi linear sederhana yang diperoleh antara pengungkapan CSR terhadap harga saham yaitu Harga Saham = 1,030 – 0,099CSRDI. Pengaruh pengungkapan CSR terhadap harga saham dengan nilai koefisien beta yaitu 0,009. This study aims to prove empirically that the disclosure of corporate social responbility effect on stock prices.. Data collection using documentation techniques. Data analysis techniques used are normality test, simple linear regression analysis and T test. Based on the result of simple linear regression analysis obtained between CSR disclosure to stock price that is Share Price = 1,030 - 0,099CSRDI. The effect of disclosure of CSR to stock price with beta coefficient value is 0,009

The effect of management control system on the relationship between budget participation and budget slack

The objective of this study is to examine the effect of budget participation on budget slack in Indonesian manufacturing firms. The study also investigates the moderating effect of the management control system on the relationship between budget participation and budget slack. Based on Simons’s four levers of control, budget participation and management control system are considered have significant influenced on budget slack. This study used questionnaires to collect the data. Questionnaires were distributed to functional managers such as finance managers, production managers and marketing managers, which represents 34.22 percent of the response rate. Factor analysis, linear regression analysis and hierarchical multiple regression analysis are used to analyze the data.The finding of the study indicates that there is a negative relationship between budget participation and budget slack, which suggesting that participate in budgeting process can reduce budget slack. There is also a negative relationship between budget participation and each of the management control system elements (which are interactive control system, boundary control system, diagnostic control system and beliefs control system) on budget slack. The result also shows that the management control system either as a package or an element negatively moderates the relationship between budget participation and budget slack. The results suggest that management control systems are applicable in assisting firms to reduce the dysfunctional behavior among managers. The result also proposes that management control system constitutes a crucial factor that impact on the reduction of budget slack. The results of the study are also expected to have implications on the importance of managers in manufacturing sector to participate in the budgeting process and integrate it with management control system to reduce budget slack

EFFECT OF EXPERIENCE AND AUDITOR PROFESSIONALISM ON AUDIT QUALITY: STUDY ON PUBLIC ACCOUNTANT OFFICE IN MAKASSAR

Background of the study Frucot and Shearon (1991) mentioned that the effectiveness of the management planning and control systems used in developing countries remains an important issue because as developing countries will become more industrialized and progressive they may import system and techniques from the more industrialized nations. Indeed such importation may be encouraged by educational institution and consultants. Unfortunately, the progressive local firm may be importing systems from the industrialized world without considering the potential impact of cultural differences on the success of implementing such syste

The relationship of budgetary process in management accounting techniques and job performance / Masnawaty Sangkala and Mansyur Sain

Economic globalization of this magnitude can lead to local adoption of management techniques that have proven useful in other parts of the world. Yet, cultural differences may cause some management accounting techniques that work in one region to be less effective in others, perhaps because of behaviorally related consequences of those techniques. Since culturally different management can react differently to techniques, designers of management control systems may need to consider carefully the issue of potentially “incompatible” techniques, the budgetary process is included in those techniques that are not always compatible with a new environment (Nur Indriantoro, 1993)

Effect of Profitability and Size Companies on Tax Avoidance in Manufacturing Companies Listed in Indonesia Stock Exchange

This research aims to determine the effect of profitability and size companies on tax avoidance in companies listed on the Indonesia Stock Exchange. This research uses the dependent variable, namely tax avoidance, and independent variables – profitability and the size of the company. Data collection technique used is documentation. Data analysis technique used is multiple linear regression method. The results showed that the profitability and size companies variables simultaneously affect tax avoidance with a significant value below 0.05 and the adjusted R square value of 0.48. While partially only profitability variables affect tax avoidance with a significant value below 0.05

KAJIAN TENTANG PENGELOLAAN KEUANGAN DESA PADA DESA LILIRIATTANG KABUPATEN BONE

ABSTRAK Kajian tentang pengelolaan keuangan desa pada Desa Liliriattang Kabupaten Bone. Penelitian ini termasuk dalam jenis penelitian kualitatif deskriptif dengan menggunakan data primer dan sekunder yang dikumpulkan menggunakan teknik wawancara dan teknik dokumentasi. Sedangkan analisis data yang digunakan dengan cara mengumpulkan, mereduksi, menyajikan data, penyimpulan dan verifikasi hingga ditarik sebuah kesimpulan final. Keabsahan data dapat diperiksa dengan menggunakan teknik triangulasi dan member check. Hasil penelitian ini menunjukkan bahwa pengelolaan keuangan Desa Liliriattang Kabupaten Bone secara keseluruhan belum sesuai dengan Permendagri No. 113 tahun 2014. Kata Kunci : Pengelolaan Keuangan Desa, Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan, Pertanggungjawaban

The Moderating Effect of Interactive Control System and Diagnostic Control System in the Relationship between Budget Participation and Budget Slack

Abstract Various studies have been conducted to examine the relationship between budget participation budget slack with inconsistent results. The purpose of this study is to examine the relationship betw budget participation and budget slack, moderated by interactive control system and diagnostic con system. In this study, a sample of the study is 140 functional managers of Indonesian manufact companies. The results of this study show that budget participation and budget slack have a negati relationship. The results also show that interactive control system and diagnostic control system individual contingent variable, moderates significantly the effect of the relationship between bud participation and budget slack. One of the main contributions its ability to demonstrate that rn interactive control system and diagnostic control system lead to a significant reduction in the amount budget slack. Keywords: Budget participation, budget slack, interactive control system, diagnostic control syste

ANALYSIS OF FINANCIAL ACCOUNTING STANDARD STATEMENT 71 ON PROVISIONING FOR RECEIVABLE LOSSES

This study aims to analyze Financial Accounting Standard Statement 71 on the provision of receivable losses at PT Pelindo Jasa Maritim Subholding. Data collection techniques are carried out by conducting interviews and documentation. The data analysis technique is carried out by descriptive analysis by describing the findings based on the results of the data collected. The results of this study are that PT Pelindo Jasa Maritim has suppressed the movement of the impairment loss reserve in 2020 by 20.86%, while allowance for impairment losses for 2021 is 9.72% so it can be concluded that the determination, recognition and measurement of the impairment loss reserve at PT Pelindo Jasa Maritim, has been in accordance with Financial Accounting Standard Statement 71 from 2020-2021 even though seen from the percentage of credit still fluctuates. Financial Accounting Standard Statement 71 is very helpful in financial reporting and a significant allowance for impairment losses is included in the calculation of credit losses, the determination of this reserve depends on how much the four estimated future cash flows are to determine individual reserves

The relationship of budgetary process in management accounting techniques and job performance

The relationship between budgetary participation in budgetary process and job performance and job satisfaction has been examined in several management accounting studies with complicting results. The conflicting evidence may reflect the influence of contingency variables. The purpose of the present study is to examine the relationship between budgetary participation and job performance and job satisfaction, moderated by locus of control, job relevant information and cultural dimensions. In this study, we analysed indeeply the results of prior researchs in the relationship between budgetary participation and job performance and job satisfaction. Specially for Indonesian context, we analysed the results of study which have done by Indonesian Researchers which used samples from the managers of manufacturing company. The results of this study for Indonesian context, suggest that budgetary participation affect job performance and job satisfaction, locus of control did not seen moderate the effect of budgetary participation on job performance and job satisfaction, job relevant information did not influence job performance and cultural dimensions did not moderate the relationship between budgetary participation and job performasnce

Effect of Experience and Auditor Professionalism on Audit Quality: Study On Public Accountant Office in Makassar

Abstract: The purpose of this research is how much the effect of auditor experience and professionalism on audit quality is either partially or simultaneously. The observation variables that are used in this research are the experience and professionalism of the auditor as independent variables and audit quality as a dependent variable. The questionnaire that was returned by the respondent to the research that is as much as 31 questionnaires. The data in this research is obtained by Personally Administered Questionnaires. Data analysis techniques that used in this research are Data Quality Test, Classical Assumption Test, Multiple Linear Regression Analysis, and Hypothesis Test. The result of this research shows that the experience and professionalism of auditors has a significant effect on audit quality, either partially or simultaneously