Physical Capital (Vaca) Dan Keputusan Pendanaan (Debt to Total Asset) Terhadap Kinerja Keuangan (Roa) Melalui Risiko Keuangan Pada Perusahaan Perbankan Yang Terdaftar Di Bei 2010-2012

This study aimed to measure the effect of Physical Capital (VACA) and Decision Funding (Debt to Total Assets) toward Financial Performance (ROA) through Financial Risk. This study examined 26 corporate issuers for 3 years ie 2010-2012. The empirical results of this study indicate that the variable Physical Capital has a significant negative effect on financial risk; Funding decisions have a significant positive effect on financial risk; Physical Capital has a significant positive effect on financial performance. Funding and Financial Risk decisions have a significant negative effect on financial performance; Physical Capital mediated by Financial Risk and significant positive effect on financial performance. Funding decisions are not mediated by the Financial Risk and significant negative effect on financial performance

Pengaruh Good Governance, Gaya Kepemimpinan, Komitmen Organisasi dan Budaya Organisasi terhadap Kinerja Pemerintah Daerah (Studi pada Pemerintah Daerah Kabupaten Kampar)

This study aims to examine the effect of good governance, leadership style, organizational commitment and organizational culture on the performance of local government in District Government of Kampar. The research samples are selected by using questionnaire survey method were 18 manager in the special district of Kampar. The analytical tool used is multiple regression. The result showed show that: (1) good governance has positive influence on the performance of local government, (2) leadership style has positive influence on the performance of local government (3) organizational commitment has positive influence on the performance of local government (4) organizational culture does not affect the performance of local government.Keywords: Good governance, leadership style, organizational commitment and Organizational culture, performance of local governmen

Studi Tentang Pengaruh Hari Perdaganganterhadap Return Saham Pada Bursa Efek Indonesia

Penelitian ini bertujuan untuk menguji pengaruh hari perdagangan terhadap return sahamserta fenomena-fenomena yang berkaitan denganday of the week effect, yakni Monday effect, weekfour effect dan Rogalski effect. Populasi dalam penelitian ini adalah Perusahaan yang terdaftar dalam Indeks Saham LQ-45 di Bursa Efek Indonesia selama periode Januari – Desember 2014.Teknik pengambilan sampel menggunakan metode purposive sampling.Data yang digunakan dalam penelitian ini adalah data sekunder, diperoleh dari informasi yang tersedia di Bursa Efek Indonesia. Pengumpulan data dilakukan dengan studi dokumentasi.Metode yang digunakan adalah metode analisis deskriptif dan metode analisis statistik. Hasil pengujian dalam penelitian ini menunjukkan bahwa hari perdagangan tidak berpengaruh signifikan terhadap return saham harian pada Bursa Efek Indonesia tahun 2014. Hal ini tidak membuktikan bahwa terjadi fenomena day of week effect di Bursa Efek Indonesia, dimana return terendah terjadi pada hari Senin dan return tertinggi terjadi pada hari Selasa. Hasil empiris ini juga tidak membuktinya terjadinya Monday Effect pada Bursa Efek Indonesia pada tahun 2014. Fenomena week four effect juga tidak berhasil ditemukan pada Bursa Efek Indonesia pada tahun 2014, dimana return negatif signifikan terjadi pada hari Senin minggu keempat dan kelima setiap akhir bulan. Penelitian ini juga tidak berhasil menemukan bukti terjadinya adanya Rogalski Effect pada bulan April diBursa Efek Indonesia pada tahun 2014

Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hulu)

The research aims to look at the empirical evidence the effects of budget goal clarity, accounting control, and reporting system on performance accountability of public institutions. in Rokan Hulu. The research uses a survey of the work unit Rokan Hulu district.The samples used were as many as 60 people were respondents. The population in this study was 31 on education in Rokan Hulu. The type of data used is primary data by using questionnaire method of data collection. The method of data analysis used in this study is multiple regression (multiple regression).The results showed that budget goal clarity effects on performance accountability of public institutions, budget goal clarity is done the better or greater, the greater the performance accountability of public institutions. Accounting controls do not affect on performance accountability of public institutions, because the budget is drawn up clearly with the available resources are not able to be lame effectively and efficiently which could potentially lead to fraud and inequality budget occurs. Reporting system affects on performance accountability of public institutions because good reporting system to monitor and control the performance of officials in implementing the set budget.Keywords: budget goal clarity, accounting control, reporting systems, performance accountability of public institutions

Pengaruh Konflik Peran, Kepuasan Kerja dan Budaya Organisasi terhadap Kinerja Pemeriksa Pajak pada Kpp Madya Pekanbaru dan Kpp Madya Batam

The research aimed to analyse the effect role conflict, work satisfaction and organizational of cultural to performance of tax auditors at KPP Madya Pekanbaru and KPP Madya Batam. The respondent from this research are auditors that working at KPP Madya Pekanbaru and KPP Madya Batam. The samples with saturated sample method. The data used are primary data collected through questionnaires. Questionnaires which can be processed is number 52 questionnaires from 65 questionnaires distributed. Data analysis techniques using multiple regression analysis using SPSS version 20 was used to test whether the independent variables affect the dependent variable. Results of this study indicate that role conflict, work satisfaction and organizational culture influence on the performance of tax auditors in the KPP Madya Pekanbaru and KPP Madya Batam.Keywords: Performance of Tax Auditors, Role Conflict, Work Satisfaction, and Organization of Cultural