Pengaruh Risiko Litigasi terhadap Kualitas Pelaporan Keuangan dengan Keahlian Hukum Komite Audit sebagai Variabel Pemoderasi (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012)

The quality of financial reporting becomes an important basis for decision-making parties with an interest in the company. This study aims to obtain empirical evidence about the relationship between the financial reporting quality, litigation risks, and the audit committee of legal experts. Financial reporting quality measured using discretionary accruals value that indicates whether there is any indication of earnings management. The study used a sample of companies listed on the Indonesia Stock Exchange over the period 2010-2012 were obtained by purposive sampling method based on certain criteria. The total final samples used in this study were 61 companies. Technical analysis is the analysis of Moderated Regression Analysis. Statistical test results showed that the risk of litigation research significant positive effect on discretionary accruals, which is an inverse measure of the financial reporting quality. In addition, the results show no evidence that the legal experts audit committee moderating the relationship between litigation risk and the quality of financial reporting

Pengaruh Proporsi Dewan Komisaris Independen, Komite Audit, dan Reputasi Auditor terhadap Manajemen Laba

Earnings management is manager effort in manipulating financial report in orderto benefit their self. This behavior is considered as a fraud because it gives a misleadinformation to the financial report user. This research aims to determine and analyze theeffect of independent board commissioner proportion, audit committee, and auditorreputation against the practice of earnings management.The population used in this study were manufacturing companies listed on theStock Exchange during 2008-2010. The sampling technique used in this research waspurposive sampling method and obtained 112 samples. This research used secondary dataof annual report obtained from Indonesia Stock Exchange (IDX) in 2008-2010 period. Theanalysis method that used to analyze the data was the multiple regression.Based on the result of the hypothetical examination in this research, it proved that(1) The independent commissioner proportion does not have a significant effect againstearnings management. (2) Audit committee activity does not have a significant effectagainst earnings management. (3) Audit committee member does not have a significanteffect against earnings management. (4) Auditor reputation significantly has a negativeeffect against earnings management

Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, Laju Pertumbuhan, dan Kompleksitas Transaksi terhadap Kelemahan Pengendalian Internal

The aim of this research is to analyze the effect of profitability, growth rate, firm size,complexity of the transactions, and internal control weakness State-Owned Enterprises listed in theexamination report of State Audit Agency during the years of 2008 and 2009.There are five variables in this research that consist of four independent variables namelyprofitability, firm size, growth and complexity of the transactions and one dependent variable thatis internal control weakness. There are four hypothesis used in this research that consist ofprofitability negatively affect to internal control weakness, firm size negatively affect to internalcontrol weakness, growth rate positively affect to internal control weakness, and the complexity oftransactions negatively affect to internal control weakness. Statistical method used in this researchis multiple regressions.According to the results of research, it can be concluded that internal control weaknesshave the effect of profitability individually. While firm size, growth rate, and the complexity of thetransactions have the effect of internal control weakness simultaneously

Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Coporate Governance terhadap Pengungkapan Sustainability Report

This study aims to determine the effect of financial performance, firm size, and corporate governance on the disclosure of sustainability report arranged by companies listed on the Indonesia Stock Exchange. This study is a replication of previous research, by adding new variables. The Independent variables used in this study are profitability, liquidity, dividend payment ratio, total assets, total employees, the audit committee, the board of commissioners, committee governance, management ownership, and foreign ownership. The dependent variable used is the disclosure of sustainability report. The samples are companies listed on the Indonesia Stock Exchange (BEI) that disclose the Sustainability Report with 2008-2011 of study period. The samples used are 50 companies; 25 companies with the sustainability report revealed and 25 without the sustainability report revealed. The data of companies without the sustainability revealed is collected by stratified random sampling method. This study uses t-test and logistic regression for data analysis. The result of the test is that the total assets, total employees, and governance committee positive influence to the disclosure of Sustainability Report. Meanwhile, the variable of profitability, liquidity, dividend payout ratio, audit committee, board of commissioners, management ownership, and foreign ownership has not influence on the disclosure of Sustainability Report

Pengaruh Corporate Governance dan Kualitas Auditor terhadap Manajemen Laba

Earnings management is the action taken by managers in manipulating financial statements are intended to benefit himself. It is considered as fraud committed by management as detrimental to many parties. This study aims to analyze and provide on empirical evidence of the influence of firm size, board composition, audit committees (audit committee activity and size), ownership (institutional and managerial) and auditor reputation on earnings management.This study used a sample of banking companies listed in Indonesia Stock Exchange (IDX) during the years 2009-2011 with a purposive sampling method and obtained as many as 69 samples. This study uses secondary data from company annual reports obtained from BEI. Data were analyzed using multiple linear regression.The results of this study indicate that the size of the audit committee, managerial ownership and quality auditor significant effect on earnings management. While the size of the company, board composition, audit committee activity and institutional ownership has no significant effect on earnings management

Analisis Pengaruh Struktur Modal terhadap Profitabilitas (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2010-2012)

This study aims to analyze and provide empirical evidence of the influence of capital structure towards profitability. The analysis used independent variable of capital structure. The independent variable proxied with Debt to Equity Ratio (DER), Debt to Assets Ratio (DAR), and Current Assets Ratio (CR). The dependent variable is profitability. Return on Equity (ROE) is used to measured profitability. The sample used in this research was the secondary data from annual report of Manufacturing companies which listed on Bursa Efek Indonesia in 2010-2012. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used was of 267 companies. The statistic method used was multiplied analysis linear regression with hypothesis testing of statistic t and F test. The results of research show that variables DER and DAR have a significant relationship to profitability. While the CR variables have a negative relationship to profitability of manufacturing companies listed on Bursa Efek Indonesia over period 2010-2012