Pengaruh Ukuran Koperasi dan Jenis Koperasi terhadap Kualitas Sistem Pengendalian Intern (Studi Kasus pada Koperasi di Semarang)

The purpose of this research was to determine whether the sizes of cooperative and cooperative types affect to the quality of the internal control system of cooperatives. This research used the cooperative sizes and the types of cooperative as independent variables and the quality of the internal control system as the dependent variable. Cooperative sizes were seen from the number of turnover per year owned. Based on the turnover, the sizes of the cooperative were divided into: the large cooperative, the medium cooperative, and the small cooperative. While the types of cooperative were distinguished based on the common activities and economic interests, so that cooperatives can be divided into three types, namely; cooperative employee, savings and loan cooperative, and departemen of cooperative effort. The population of this research were all the cooperatives that located in the Semarang City. The sample of this research were 91 cooperatives using random sampling method. Hypothesis testing performed by descriptive statistical analysis. Statistical test results showed that the sizes of the cooperative took effect to the quality of internal control systems and the corporative types didn't take effect to the quality of internal control systems . Testing of internal control system based on the size of cooperatives obtained chi-square value 0,573 with a significance of 0,751 (above 0.05) it can be concluded that there was difference in the quality, between the cooperative system of internal control large, medium, and small. Testing for the internal control system based on the types of cooperatives obtained with a significance value of 60,084 chi-square 0.00 (under 0.05)and it can be concluded that there was no difference in the quality of internal control system as seen from the types of cooperative

Pengaruh Intellectual Capital terhadap Kinerja Keuangan Perusahaan

This study aims to analyze and provide empirical evidence of the influence ofintellectual capital to company's financial performance. Hypothesis (1) Intellectual Capital affect to company's financial performance, (2) Intellectual Capital positively affect company's financial performance for upcoming year.This study uses secondary data to the entire population of banks and insurance companies listed in Indonesia Stock Exchange (IDX) 2011-2013. The method used to determine study sample was purposive sampling method, in order to obtain 114 sample companies, which each year is composed of 38 companies. The method of analysis used in this study is Partial Least Square (PLS).The result shows that intellectual capital have effect to company's financial performance and company's financial performance for upcoming yea

Analisis Faktor-faktor yang Berpengaruh terhadap Pemilihan Metode Penilaian Persediaan (Studi Kasus pada Perusahaan Dagang dan Manufaktur yang Terdaftar di Bei Tahun 2008-2012)

The research aims to analyze the selection that influence a company\u27s decision to use the methods of inventory valuation in its financial statements. The research examines five independent variables were it tested, inventory variability, company size, inventory intensity, ownership structure, and Accounting earnings variability. While the dependent variable, namely the FIFO method of inventory valuation and Average.The population in this research is a trading and manufacturing company listed on the Indonesian stock exchange years between 2008-2012. The selected sample is a company that consistently over the period of observation using only one method of inventory valuation. This research uses non-random purposive sampling method to determine the sample. Data analysis was performed using SPSS version 17Results of the research are: (1) inventory variability significantly influence the selection of inventory valuation methods, (2) the amount of the company significantly influence the selection of inventory valuation methods, (3) the intensity had no effect on the selection of supplies inventory valuation method, (4 ) ownership structure significantly influence the selection of inventory valuation methods, (5) accounting earnings variability has no effect on the selection method of inventory valuation

Analisis Pengaruh Corporate Governance terhadap Nilai Perusahaan

Financial crisis in many countries as a result of weak good corporate governance practices, have focused attention on the importance of good corporate governance. Application of corporate governance by companies with the objective of creating management good management and accountability for the company's credibility that is expected to enhance firm value. This study aimed to analyze the effect of the application of mechanism corporate governance on firm value. The population of this study is banking companies listed in Indonesian Stock Exchange (IDX) in 2010-2012. The total study observations was 78. Results of this study showed that institutional ownership no significant effect to firm value. Second, audit committee no significant effect to firm value. Third, external auditor no significant effect to firm value. Meanwhile, there are significant effect on managerial ownership and the proportion of independent board to firm value

Pengaruh Audit Lag, Rasio Leverage, Rasio Arus Kas, Opini Audit Tahun Sebelumnya dan Financial Distress terhadap Penerimaan Opini Going Concern (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2012)

This study aims to analyze and provide empirical evidence of the influence of audit lag, leverage ratio, operating cash flow, audit opinion prior, and investment to the acceptance of going concern opinion by auditor. Hypothesis (1) audit lag positively affect to the acceptance of going concern opinion, (2) leverage ratio positively affect to the acceptance of going concern opinion, (3) cash flow ratio negatively affect to the acceptance of going concern opinion, (4) prior year audit opinion positively affect to the acceptance of going concern opinion, and (5) financial distress negatively affect to the acceptance of going concern opinion. The reasearch used 122 manufacturing companies listed on Bursa Efek Indonesia (BEI) from 2009-2012. Samples were selected using purposuve sampling method. Data were analyzed by logistic regression analysis.The result shows that the operating cash flow, audit lag, and cash flow ratio don't have effect to the acceptance of going concern opinion. While prior year audit opinion and financial distress affect to the acceptance of going concern opinion

Pengaruh Ukuran Dewan Direksi dan Dewan Komisaris Serta Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Good yang Terdaftar di Bei Tahun 2010-2012)

The purpose of this research is to analyze how much influence the board of directors, board of commissioners, as well as the size of the company to the company's financial performance in the consumer goods sector manufacturing companies listed in Indonesia Stock Exchange. The factors examined in this study is the performance of the company as the dependent variable while the size of the board of directors, board size, and the size of the company as an independent variable.The sample consists of 98 companies listed in Indonesia Stock Exchange (IDX) and submit financial reports to Bapepam consistently in the period 2010-2012. The data used in this study are secondary data and selection of samples using purposive sampling method. The analytical tool used is multiple regression analysis to examine the effect of the size of the board of directors, board of commissioners, and the size of the company or the company's financial performance.As the results of the research indicate that the board of commissioners and the size of the company does not have a significant effect on CFROA or financial performance. While the board of directors has a significant influence on CFROA or financial performance

Pengaruh Corporate Governance terhadap Praktik Manajemen Laba (Studi pada Perusahaan Manufaktur yang Terdaftar di Bei pada Tahun 2010-2012)

The purpose of this study was to examine the effect of corporate governance on the earnings management. Indicators used to measure corporate governance mechanisms in this study is the managerial ownership,institusional ownership, audit quality, and meeting frequency of audit comittee. While, earning management as the dependent variable was measured using a cash flow statement approach. This study uses secondary data with entire population of manufacturing companies listed in the Indonesia Stock Exchange (BEI) in 2010-2012. The method used to determine the sample using purposive sampling. The analytical method used is multiple linear regression, regression testing prior to first tested the classical assumptions.The results of hypothesis testing showed that the managerial ownership did not significantly affect earnings management .Other result, institusional ownership and audit quality showed negatively affects the earning management. While, the frequency of meetings of audit comittee showwed positively effect on earnings management

Pengaruh Profitabiitas, Umur Perusahan, Tipe Perusahaan dan Kepmilikan Manajemen terhadap Pengungkapan Sosial Berdasar Iso 26000 (Studi Empiris pada Perusahaan Pertambangan dan Keuangan yang Terdaftar di Bei Tahun 2011-2012)

ISO 26000 is an International standard that gives a direction on disclosure of corporate social performance. ISO 26000 release in 2010, one year later Indonesia has begun to try to apply the International standards. There are 37 items disclosure of 7 core subjects of ISO 26000. This study aimed to investigate the influence of profitability,company age, type of company, and management ownershipon disclosure of corporate social performance based on ISO 26000. Data collection using purposive sampling method Chosen As many as 30 mining companies and 30 financial companies used as a sample. Methods of analysis of this study using multiple regression analysis. The results of this study indicate that the variables that affect the disclosure of corporate sosial performanceis age company. While the variables that do not affect the disclosure of corporate social performance is profitability, company type and management ownership

Seni Bicara Lewat Typeface Dekoratif dan Komposisi

On this essay, the main topic is related to one of the branch in visual communication design, typography. In the early days, typography derives from hand writing, but nowadays, it has been developed digitally by means of computer. The presence of computers facilitate in making digital typefaces, especially decorative ones. This contributes to its quantities and vast distribution. Literature studies conducted to further understand the definitions and characteristics of digital typefaces. A decorative typeface owns a certain visual characteristic which in the end limits its USAge. Certain characters in decorative typefaces often associated with particular moods or impressions, which can be used to deliver a message. Next is the ideation and visualization by students and teaching staffs in typography class using both analog and digital media to produce typographic compositions using decorative typefaces. The final step is to analyze the compositions to capture its intended message