Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional dan Kepemilikan Keluarga terhadap Manajemen Laba (Earning Management) pada Perusahaan Berkepemilikan Ultimat yang Terdaftar di Bei

This research aims to investigate the effect of managerial ownerships,institutional ownerships and family ownerships components to earnings management on the ultimate ownerships companies in Indonesian Stock Exchange.Data is used in this research is secondary data from monetary data inIndonesian Stock Exchange. The sample method used was purposive sampling. From the all of ultimate ownerships companies listed in the Indonesian Stock Exchange, research sample counted 60 companies that meet criteria. Hypothesis testing is done by using multiple linear regression analysis.The result of this research base on hypothesis test show that managerialownerships and institutional ownerships does not have significant effect with earnings management, while family ownerships have significant effect with earnings management. The magnitude of the effect (Adj R-Square) of managerial ownerships, institutional ownerships, and family ownerships on earnings management was 10,10%. While the remaining 80,90% is influenced by other variables.Keyword: managerial ownerships, institutional ownerships, family ownerships, earnings management, ultimate ownerships

Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Aparat Pemerintah Daerah Kab. Rokan Hilir dengan Gaya Kepemimpinan, Desentralisasi dan Komitmen Organisasi sebagai Variabel Moderating (Studi Empiris pada SKPD Kab. Rokan Hilir)

The purpose of this study to test empirically to related effect of budgetparticipation on the performance of local government officials with leadership style, decentralization and organizational commitment as a moderating variable in the district Kab. Rokan Hilir. Data collected by distributing questionnaires to the respondents. Population used in this study were all echelon II, III and IV in 15 work units (SKPD) in Kab. Rokan Hilir. The analytical method used is multiple regression wearing T-test using SPSS 17.00. The result of this study it is conclouded that in partial budget participation has an influence on the performance of local government officials. The result of the second test for inteeraction and leadership style also suggest that the effect on the relationship between budgetary participation and performance local government. And for the result of the decentralization variable interactions are also significant effect on the relationship of participation and performance of local government officials. Interaction and ttest result, which showed that the four organizational commitment can not moderate the relationship between budget participation on the performance of local government officials.Keywords : Budget Participation, Leadership Style, Decentralization, andOrganizational Commitmen

Pengaruh Sistem Pengukuran Kinerja Strategis terhadap Kinerja Manajerial, Kejelasan Peran dan Konflik Peran sebagai Mediasi (Survei pada Bank di Pekanbaru)

This study aimed to examine the effect of strategic performance measurement systems on managerial performance with clarity of roles and conflict mediation role as a banking enterprise in the city of Pekanbaru.Population in this research is all the banks in the city of Pekanbaru to sample the lower and middle level managers. Methods of data collection using questionnaires. Analysis of the data in this study using the Partial Least Square (PLS).Results of hypothesis testing in this study suggests that strategic performance measurement system has a positive effect on role conflict, strategic performance measurement system has a significant positive effect on role clarity, role conflict had no significant effect on the performance of manjerial, role clarity has no significant effect on managerial performance, strategic performance measurement system has a significant positive effect on managerial performance, and clarity of roles and role conflict did not mediate the relationship between strategic performance measurement systems on managerial performance.Keywords: managerial performance, strategic performance measurement systems, role clarity, role conflict

Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Informasi Asimetri, Budaya Organisasi, Komitmen Organisasi,dan Ketidakpastian Lingkungan sebagai Variabel Moderating (Studi Empiris pada SKPD Kab. Pelalawan)

The purpose of the research was examined the effect of budgetary participation on budgetary slack using information asymetry, organizational participation on budgetary slack using information asymetry, organizational culture, organizational commitment, and environmental uncertainty as culture, organizational commitment, and environmental uncertainty as moderating variabels. Population is the Regional Working Units (SKPD) in Pelalawan. Data collected by distributing questionnaires to the respondents.This research use multiple regression analysis model by (Statistical Product Service Solution) version 17.0. The results show that the first hypothesis budgetary participation and significant positive impact on budgetary slack. Furthermore, the second hypothesis, three and four information asymmetry, organizational culture, organizational commitment and the moderating effect significant relationship with the budgetary participation budgetary slack. The fifth hypothesis failed environmental uncertainty moderate the relationship between budgetary participation and budgetary slack. moderating variabels. Population is the Regional Working Units (SKPD) in Pelalawan. Data collected by distributing questionnaires to the respondents.This research use multiple regression analysis model by (Statistical Product Service Solution) version 17.0. The results show that the first hypothesis budgetary participation and significant positive impact on budgetary slack. Furthermore, the second hypothesis, three and four information asymmetry, organizational culture, organizational commitment and the moderating effect significant relationship with the budgetary participation budgetary slack. The fifth hypothesis failed environmental uncertainty moderate the relationship between budgetary participation and budgetary slack. Keyword :budgetary Participation, information asymetry, organizational Keyword :budgetary Participation, information asymetry, organizational culture, organizational commitment, environmental uncertainty, budgetary slack. culture, organizational commitment, environmental uncertainty, budgetary slack

Pengaruh Partisipasi dalam Penganggaran dan Peran Manajerial Pengelola Keuangan Daerah terhadap Kinerja Pemerintah Daerah (Studi Empiris pada SKPD Kabupaten Rokan Hulu)

This study aimed to examine the effect of participation in budgeting and financial management managerial roles with the object of the entire study area SKPDs Rokan Hulu district, consist of 25 SKPD. The research sample are 100 respondents consisting of 13 heads of department, 30 head of sector, 27 head subsections, and 1 hospital director in Rokan Hulu district. Data collected by distributing questionnaires. From 100 questionnaires sent, there were 74 respondents who returns the queationnaires and only 70 questionnaires that can be processed and analyzed. sampling techniques using simple random sampling. The method of data collection is by distributing questionnaires. Analysis using multiple regression. The results of this study we concluded that participation in budgeting and financial management managerial role area significantly positive effect on the performance of local government. In this study the magnitude of the effect that the R2 of 0.230 or 23% indicated that participation in budgeting and financial management managerial roles affect the performance of the local government area by 23%. The results of this study support previous studies.Keywords: Participation in Budgeting, Managerial Role of Financial Management The Local Government Performance

Pengaruh Likuiditas, Leverage, Komisaris Independen, Manajemen Laba,dan Kepemilikan Institusional Terhadap Agresivitas Pajak Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013)

This study aims to examine and analyze the effect of liquidity, leverage, independent commissioner, earnings management, and ownership institusional against the aggressiveness of corporate tax.The method used in this research is descriptive method. The population in this study is a company listed on the Indonesia Stock Exchange. The sampling technique using purposive sampling method prescribed researchers for years 2011 to 2013. The sample was manufacturing companies listed in Indonesia Stock Exchange (BEI). Hypothesis testing transactions are carried out using multiple linear regression approach. The statistical test equipment used is a program Statistical Product and Service Solutions (SPSS). Data used in the form of corporate financial statements contained in ICMD and http://www.idx.co.id/ website. Results from this study indicate that the independent commissioner liquidity and significant negative effect, with a significance of liquidity (0.025 0.05), which does not affect the aggressiveness of corporate tax

Evaluasi Kinerja Keuangan dan Tingkat Kesejahteraan Masyarakat pada Pemerintahan Kabupaten Bengkalis

This study aims to determine 1) the significance ofdifferences in the average financial performance of the DistrictGovernment of Bengkalis first period and second period, and 2) thesignificance of differences in the average well-being of communities inthe District Bengkalis in first period and second period. The researchwas conducted in the District Bengkalis, using secondary data, theanalytical techniques used are independent samplet-test of variablefinancial performance include : a) self-sufficiency ratio, b)effectiveness of local own-source revenue ratio, c) efficiencyexpenditure ratio, d) the ratio of expenditure harmony of and welfareof the community include an indicator variable a) HumanDevelopment Index (HDI), b) longevity, c) mean of years schooling,d) number of literacy, and e) decent live. The result of the financialperformance of the variable regions showed that : 1) self-sufficiencyratio was significant between period I and period II. 2) effectivenessof local own-source revenue ratio, efficiency expenditure ratio, theratio harmony of state apparatus expenditure and indirectexpenditure, the ratio harmony of public services expenditure anddirect expenditure was not significant between period I and period II.While the result of research on welfare variable showed that HumanDevelopment Index, longevity, mean years schooling, the number ofliteracy, and decent live was significant between period I and periodII

Pengaruh Sistem Pengendalian Intern Pemerintah, Kompetensi Sumber Daya Manusia dan Pengawasan Fungsional terhadap Efektivitas Pengelolaan Keuangan Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Pekanbaru)

This study aimed to examine the influence of the government internal control System, the human resources competencies and functional control on the effectiveness of the financial management area. This study was conducted at SKPD of Pekanbaru city. The population in this study were employed who worked in the SKPD Pekanbaru city (32 government agencies). The sampling method used in this study is purposive sampling method. The respondent in this study is the head of SKPD, the head of financial, treasurer of SKPD and PPTK SKPD. The sample used in this study were 120 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0. The result of this study indicated that the government internal control System, the human resources competencies and functional control has significantly effect on effectiveness of the financial management area. The magnitude of the effect (R2) the government internal control System, the human resources competencies and functional control on the effectiveness of the financial management area was 48,5%. While the remaining 51,5% is influenced by other independent variabel that are not observed in this study