Pengaruh Risiko Perusahaan Dan Ukuran Perusahaan Terhadap Earnings Response Coefficient

Penelitian ini mencoba untuk menguji kembali pengaruh variabel akuntansinonkeuangan yang terdiri dari risiko Perusahaan dan ukuran Perusahaan terhadapEarnings Response Coefficient (ERC). Penelitian ini termasuk katagori penelitianstudi peristiwa. Sampel yang terpilih secara purposive sampling sebanyak 132perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012. Denganmenggunakan alpha sebesar 5%, penelitian ini berhasil membuktikan secarastatistik bahwa risiko Perusahaan berpengaruh signifikan terhdap earnings responsecoeffient. Tetapi tidak berhasil membuktikan adanya pengaruh signifikan ukuranperusahaan terhadap earnings response coefficient

Pengaruh Insider Ownership, Firm Size, Firm Growth, dan Business Risk terhadap Kebijakan Hutang Padaperusahaan Perbankan Go Public di Bursa Efek Indonesia

The purpose of this study was to examine the influence of insider ownership, firm size, firm growth and business risk on debt policy. This study is a replication of the study Murni and Andriana (2007). It is also intended to test the results of previous studies in different contexts. The population in this study is a banking company that is listed on the Indonesia Stock Exchange from 2010 until 2012. From sampling criteria specified, acquired 10 banking companies can be said to be worthy of being a sample of annual reports from 2010 to 2012. Processing of the data in this study using multiple regression analysis models with SPSS 17.0 The results show that insider ownership, firm growth and business risk has no effect on debt policy. Conversely firm size has an influence on debt policy.Keywords: insider ownership, firm size, firm growth, business risk and debt policy

Pengaruh Kompetensi, Independensi, Akuntabilitas dan Motivasi Auditor terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik Se Sumatera)

This study aims to determine the influence of competence, independence, accountability and motivation on audit quality factors Public Accounting Firm se Sumatra. As the dependent variable is the quality of the audit, while the independent variables are competence, independence, accountability and motivation. The analysis method used in this research is descriptive statistical analysis method and multiple regression analysis. Research methods using census method, in which the entire population of 75 auditors spread on Public Accounting Firm in Sumatera used as a sample as well as research respondents. Prior to testing hypotheses, test the validity and reliability of the primary data questionnaire. Regression equations were then tested by the analysis of the classical assumption of Normality Test, Heteroskidastity test and Multicolinearity test. To see the effect of independent variables on the dependent variable is done through the analysis of t-test, F-test, a test of determination R (correlation coefficient), R Square (R2) and Adjusted R2. The results showed a partial and simultaneous factors of competence, independence, accountability and motivation have an impact on audit qualityKeywords: competence, independence, accountability and motivation, quality audit

Faktor yang Mempengaruhi Kelengkapan Pengungkapan Laporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bei

Bapepam melalui Surat Keputusan Bapepam No. 06/PM/2000 tanggal 13 Maret2000 tentang Pedoman penyajian Laporan Keuangan mensyaratkan elemen-elemen yangseharusnya diungkapkan dalam laporan keuangan Perusahaan-Perusahaan publik diIndonesia. Penelitian ini bertujuan menguji faktor-faktor yang mempengaruhi kelengkapanpengungkapan laporan keuangan Perusahaan. Variabel independen yang digunakan adalah basis Perusahaan, ukuran Perusahaan, profitabilitas, leverage, proporsi kepemilikan sahampublik, reputasi KAP dan likuiditas. Sampel penelitian dengan menggunakan metodepurposive sampling diperoleh sebanyak 81 Perusahaan manufaktur yang terdaftar di BursaEfek Indonesia. Hasil analisa regresi berganda pada α = 5% menujukkan bahwa ukuran Perusahaan dan leverage memiliki pengaruh yang signifikan terhadap kelengkapanpengungkapan laporan keuangan. Sedangkan variabel yang lain tidak memiliki pengaruhyang signifikan

Using Rainbow Song to Introduce English Color Vocabularies; a Case of the Second Grade Students of Kindergarten “Tarbiyatul Athfal 04 Sabilun Najah” Penjalin Brangsong Kendal

This research is based on the study which attempted to introduce English color vocabularies using rainbow song. The objectives of the study were: (1) To find out the teacher's way in applying English color vocabularies through rainbow song. (2) To find out the teacher's problems in applying rainbow song to introduce English color vocabularies. (3) To identify the teacher's solution in solve the problems. This study is a descriptive qualitative research. The object of the research were the second grade students and teachers of Kindergarten “Tarbiyatul Athfal 04 Sabilun Najah” Penjalin Brangsong Kendal. The writer took 20 students and 2 teachers of group B as object of the research. The instruments of this research were observation sheet and questionnaire. In this study, the writer collected the data from field research. The writer conducted a classroom observation activity and gave questionnaires to the teachers after the lesson finished. The writer found that the teachers implemented the use of rainbow song as a media in introducing English color vocabularies through three activities, they were: pre-activity, main-activity, and post-activity. In main-activity, the teacher showed the material used video compact disc and gave pictures to paint by the students to match between pictures with the colors. In post-activity, the teachers asked the students one by one about colors in the picture that they have painted. The writer found some problems faced by the teachers. The students difficulty to concentrate in the teaching learning process. The students didn't speak well. The students' difficulties to understand English color vocabularies. The writer also found some possible solutions to overcome the problems faced by the teacher. The teachers should give example not only one, but also more than one. The teachers should ask the students to do some exercise of vocabulary to improve their proficiency in English skill. The teachers should be able to give attention to the students. The teachers should be creative to find or create the English teaching method especially vocabulary, that attracts the kindergarten students. The teachers should give the students different experience and reinforcement, and the teachers practice the teaching material vocabulary to students day by day. The teachers should encourage the students to learn vocabulary

Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial dengan Gaya Kepemimpinan, Motivasi Kerja, Komitmen Organisasi, dan Budaya Organisasi, sebagai Variabel Moderating pada Perbankan di Pekanbaru

Manager participation in the preparation of the budget will lead the initiative for them to develop ideas and information, enhance solidarity so as to create commitment among managers that can be managerial performance benchmarks. Influence of budget participation on managerial performance is influenced by leadership style, work motivation, organizational commitment, and organizational culture as moderating variable. The population in this study is the manager or manager-level in the banks main branch office in Pekanbaru. Data used in this study are primary data obtained from the respondents on the questionnaire that deliver. Hypothesis testing is done is Moderated Regression Analysis with SPSS version 20. From these results it can be concluded that the participation budgeting has a significant positive effect on managerial performance. While variable leadership style, work motivation, organizational commitment and high organizational culture will further increase the effect of budget participation on managerial performance.Keywords: Participation budgeting, performance, leadership, work motivation

Pengaruh Corporate Governance, Karakter Eksekutif, Ukuran Perusahaan, Dan Leverage Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Pada Perusahaan Pertanian Dan Pertambangan Yang Terdaftar Di Bei Tahun 2011-2014)

This study aims to examine the effect of corporate governance, excecutive characters, firm size, and leverage on the extent of tax avoidance with proxy book tax gap. The population in this study is the Registered Agriculture and Minning companies in Indonesia Stock Exchange in 2011 until 2014. The sample was determined by the purposive sampling method and obtain 12 companies. Type of data used was secondary data obtained from www.idx.co.id or corporate websites. The method of analysis used is multiple regression analysis. The results of study show that institusional ownership has significant effect on tax avoidance, where the significant value are 0,0450,05. Independent commisaries has a significant effect on tax avoidance, where the significant value are 0,0000,05. Exchecutive charachters has signifikan effect on tax avoidance, where the significant value are 0,0100,05