ANALYSING FACTORS INFLUENCING INTANGIBLE ASSET DISCLOSURE (STUDY IN SOUTH-EAST ASIA AND AUSTRALIA TELECOMMUNICATION INDUSTRY)

This study aims to examine intangible asset voluntary disclosure practices in annual report telecommunication company in South East Asia and Australia. This research sample is 75 telecommunication company at year 2007, 2008 dan 2009. Intangible asset disclosure study consist of three categories; structural capital, relational capital and human capital, based on Oliveira et al. categories. This study using content analysis method in annual report sample companies with index developed by Oliveira et al. as dependent variable. Independent variable which are firm size, leverage, ownership concentration, EBITDA margin, legal system of home country and secrecy accounting value, are analysed as factors influencing intangible asset voluntary disclosure practices. A significant positive relationship was observed between intangible asset voluntary disclosure and firm size and secrecy accounting value. However, leverage, ownership concentration, EBITDA margin and legal system of home country did not influence intangible asset voluntary disclosure practices

FACE THREATENING ACT ON MAIN CHARACTER’S UTTERANCES OF 300 MOVIE

People need to convey certain messages which are delivered to the addressee as a form of cooperation when having communication with others as social beings. In producing utterance in communication, people often perform face threatening acts (FTAs) which cause damages to the hearer’s face. The writer conducted a study about FTA in 300 movie which presents about politeness phenomena happening in life aspect at the ancient time of Greece. There are two problems to be solved, they are: (1) What utterances containing Face-Threatening Acts are found on main character’s utterances of 300 movie and (2) What FTA strategies are used by the main character’s utterances of 300 movie.This study uses qualitative approach to gather and analyze the data. It is included into document analysis in analyzing and interpreting the utterances produced by the main character of 300 movie through the script of the movie.The results of this study shows that there are four FTA strategies applied by main character of the movie, they are: Bald on-record, positive politeness, negative politeness, and indirect strategy. King Leonidas uses those strategies to perform FTAs. In the appliance of FTA strategies, he mostly used positive politeness in his utterance to show cooperation and effort to minimize the social distance with others. However, he still considers to perform FTA baldly in giving orders to his soldiers.Based on the results, the writer suggests to the next researchers to use other objects reflecting more about performing FTA in daily life also use more theories in analyzing the implicit meanings of the speaker’s utterances. Keywords: Politeness, Face, Face Threatening Act (FTA)

PENCAK SILAT SETIA HATI TERATE DI MADIUNDARI AWAL SAMPAI PADA MASA PENDUDUKAN JEPANG

Pencak silat merupakan beladiri khas Bangsa yang tersebar diseluruh wilayah Nusantara. Pencak silat merupakan sebuah sistem budaya yang saling berpengaruh dengan alam dan lingkungannya, dan tidak dapat dipisahkan dari langkah aktivitas manusia. Persaudaraan Setia Hati Terate yang turut mendirikan IPSI turut berkembang di masyarakat dengan anggota organisasi yang berasal dari berbagai lapisan masyarakat. Seiring dengan berkembangnya zaman, mulai timbulah kesadaran nasionalisme dan patriotisme, pencak silat mulai digunakan bala prajurit untuk melawan penjajah. Perkembangan pencak silat terus melaju pesat dengan bukti berdirinya perguruan-perguruan silat yang berada di Nusantara.Kata Kunci : Pencak Silat, PSHT, Perkembangan

Tindakan Agen Asuransi yang Menggelapkan Premi Asuransi Pemegang Polis ditinjau dari Undang-Undang 40 Tahun 2014 tentang Perasuransian

Asuransi di Indonesia telah diatur sebagaimana dalam Undang-Undang Nomor 40 Tahun 2014 Tentang Perasuransian (selanjutnya disingkat UU No. 40 Tahun 2014). Di dalam asuransi terdapat dua pihak yaitu perusahaan asuransi jiwa dan pemegang polis yang mengikatkan diri berdasarkan perjanjian dengan perusahaan asuransi. Perjanjian tersebut mewajibkan bagi pemegang polis untuk membayar premi, karena premi merupakan bagian dari asuransi yang harus dibayarkan pemegang polis sebagaimana Pasal 1 angka 29 UU No. 40 Tahun 2014. Pembayaran premi diatur secara khusus sebagaimana Pasal 28 UU No. 40 Tahun 2014 dan dapat dibayarkan melalui agen asuransi setelah mendapat persetujuan dari perusahaan asuransi. Setiap agen asuransi dilarang menggelapkan Premi atau Kontribusi, sebagaimana ketentuan Pasal 28 ayat (5) UU No. 40 Tahun 2014. Sanksi sebagai pelaku perbuatan pidana bagi agen yang menggelapkan premi akan di ancam sebagaimana Pasal 76 UU No. 40 Tahun 2014

PENGARUH “RISK FLEXIBILITY, FISCAL CONDITION, AND LONG-TERM SOLVENCY” TERHADAP SLACK RESOURCES PEMERINTAH DAERAH (Studi pada Pemerintah Daerah Kabupaten/Kota di Jawa Tengah)

This research aims to give empirical evidence and find out the effect of Risk Flexibility, Fiscal Condition, and Long-Term Solvency on slack resources) by considering pooled data. Variable in this research are divide into independent and dependent variable.the independent variable are Risk Flexibility, Fiscal Condition, and Long-Term Solvency and the dependent variable is slack resources. The data used in this research taken from 2007-2009 and Regency / Munificipality Governments recorded in table of Anggaran Pendapatan dan Belanja Daerah (APBD) and income per capita of Regency / Munificipality Governments in Central Java. The research found that the three independent variable have effect on slack resources. If we checked partially, only fiscal condition variable have effect on slack resources

PENGARUH RASIO CAMEL TERHADAP PERUBAHAN HARGA SAHAM PERUSAHAAN PERBANKAN YANG GO PUBLIC DI BURSA EFEK INDONESIA (BEI) TAHUN 2006-2008

Banking company is one of industries which play a role in the market share. Banking company is a financial institution that functions as a financial intermediary. There are two basic approaches to predict the stock price, they are the fundamental analysis and technical analysis. These analyses are used to know the corporate financial performance using financial ratios. CAMELS method is used by Bank Indonesia as a standard to appraise the rating of the bank health. The problem of this research is how does the influence of CAMEL ratio, i.e. CAR, RORA, NPM, ROA and LDR to the stock price exchange of go public banking companies in the Bursa Efek Indonesia (BEI), partially and simultaneously. The objectives of this research are knowing and analyzing the influence of CAMEL ratio, in this case using CAR, RORA, NPM, ROA and LDR to the stock price of go public banking companies in Bursa Efek Indonesia (BEI). The population in this research is the go public banking sector in the Bursa Efek Indonesia for years 2006 until 2008, i.e. 30 banks. The sample is defined by purposive sampling technique to get a representative sample appropriate with the criteria defined. There are 19 go public banking companies selected as sample for this research. There are two variables in this research, the independent variable and dependent variable. The independent variable comprises CAR, RORA, NPM, ROA and LDR and for the dependent variable is the stock price exchange of go public banking companies in the BEI. This research was analyzed using multiple regressions. This research found the empirical results that partially, RORA and ROA influences positively significant to the stock price exchange of go public banking companies in the Bursa Efek Indonesia. While the result of partial test for CAR, NPM and LDR showed that partially they didn’t influence significantly to the stock price exchange. The result for the simultaneous test showed that there is influence between CAR, RORA, NPM, ROA and LDR to the stock price exchange of go public banking companies in the Bursa Efek Indonesia. The influence is 0.165 or 16.5 %. The other 83.5 % influenced by another factor outside the research or the regression model

Studi Perkembangan Penelitian Tanggung Jawab Sosial Perusahaan dan Hubungannya dengan Tata Kelola Perusahaan

Penelitian ini bertujuan untuk mengetahui perkembangan dan fenomena penelitian tanggung jawab sosial perusahaan yang terkait dengan tata kelola perusahaan. Penelitian ini menggunakan metode ulasan literatur sistematis pada 120 artikel dari Emerald dan Scopus selama tahun 2000 – 2018 dengan kriteria dan filter tertentu. Berdasarkan hasil analisis ditemukan bahwa selama tahun 2000 – 2018 penelitian tentang tanggung jawab sosial perusahaan yang berkaitan dengan tata kelola perusahaan sebagian besar memberikan implikasi hanya kepada konstituen pemegang saham (investor) dan belum menunjukkan implikasi jelas bagi konsistituen non pemegang saham. Reputasi dan legitimasi masih menjadi faktor penggerak dominan bagi perusahaan dalam melakukan pengungkapan tanggung jawab sosial. Fenomena riset ini seakan mendukung temuan Milton Friedman tentang konsep ‘shareholder model’ yang menganggap bahwa perusahaan tidak memiliki tanggung jawab pada masyarakat secara keseluruhan dan hanya berfokus pada kesejahteraan pemegang saham. Hasil riset ini juga sesuai dengan model yang dikemukakan oleh Jamali et al., (2008) yang menyatakan bahwa tata kelola perusahaan berperan sebagai pilar dari tanggung jawab sosial perusahaan, dimana penciptaan nilai perusahaan yang merupakan salah satu hal yang dipertimbangkan oleh pemegang saham dalam mengambil keputusan. Ditemukan pula bahwa terdapat integrasi dan alternasi pada peran dan fungsi tanggung jawab sosial perusahaan dan tata kelola perusahaan dalam penelitian selama tahun 2000 – 2018

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN VARIABEL MODERASI CORPORATE GOVERNANCE PADA PERBANKAN SYARIAH DI INDONESIA

The theory of legitimacy explains that the company seeks to equalize its values with the values that exist within the community in order to gain legitimacy as well as the company's expectation to increase its profitability. In an effort to achieve the legitimacy, the company made various efforts by contributing to community development. Previous research testing this results in inconsistent results where the company's contribution to society does not always improve its profitability. This research seeks to prove the phenomena described in the theory of legitimacy by using the population of sharia banking in Indonesia. Sampling is done by purposive sampling method at sharia banks with Bank Umum Syariah status in Indonesia recorded by Otoritas Jasa Keuangan so that obtained 12 samples of sharia banks. Research conducted in the period 2012 to 2016. Testing is done by multiple linear regression method. The results showed, in Islamic banking in Indonesia social responsibility activities affect the financial performance of the company. This research also include several corporate governance aspect as moderating variable where CEO gender composition and the size board comisioner proven to moderate this relationship. From this research, it can be concluded that the bigger contribution of company to society development, profitability of company will get positive impact

PENGARUH SIKLUS KONVERSI KAS, CURRENT RATIO, DAN TOTAL ASSET TURNOVER TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013 – 2015)

This research aims to examine the liquidity and activity on profitability in manufacturing companies that have been listed in the Indonesian Stock Exchange constantly along 2013 – 2015. The independen variabel in the research consists of three variables: the cash conversion cycle, current ratio, and total asset turnover. The dependent variabel in this study is the profitability. This research is a quantitative study using secondary data such as data in the annual report which are taken through IDX and Bloomberg’s site. The population of this research is the whole 147 manufacturing companies listed on the Indonesia Stock Exchange which are registered in Indonesia Stock Exchange constantly along 2013-2015. Then 92 companies are selected to match the criteria. The results showed that the cash conversion cycle has a significant negative effect on profitability. These results indicate that the shorter cash conversion cycle will improve profitability. These results also indicate that the management of working capital in companies listed on the Indonesia Stock Exchange tends to use relaxed current asset investment policy. While the current ratio and total asset turnover also has a significant positive effect on profitability