CSR: MOTIF SOSIAL UNTUK MENINGKATKAN CITRA PERUSAHAAN

Thec igarettei ndustryl s one of the major industriesin lndonesiaa nd the world.I t is incumbent for the tabacco industry to implemenf CSR as a corporation engaged in the field of natural resourcesT- hiss tudya imst o determineh owt he applicationo f CSRc igarctten mpanies listed in lndonesiaS tockE xchangeT. he study was conductedu sings econdaryd ata fram annual reportsa nd repoftingo n slfesr elatedc ompaniesin, additionto the researcherasl som nducted interuiewsw ith peoplea s ob1bcfsa trecteds imultaneouslye njoyingC SR clgarettesf rcm the tobacw industry.T hiss tudy useda qualitativea pproacht o the analysisn nducted lnterpretive lnteractive.T he resultso f thiss tudyp rovidee videncet hat the disc/osureo f CSRi n lndonesiai s sfill /ess attention to the principles of CSR. Cigarette nmpanies implement CSR jusf aiming to get a positiveim agea nd do not pay aftentiont o the health sectorw heret he greatestim pacto f cigaretteiss health. Keymords:C SR socra/m otivesi,m age,c orporat

PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) KAITANNYA DENGAN KARAKTERISTIK PERUSAHAAN

This research aim to identify the company characteristics including firm size (Size), Profitability (ROA) and firm age (AGE) influence to Corporate Social Responsibility disclosure. The sample of this research are 15 the automotive companies listed in Indonesia Stock Exchange at periode of year 2010-2012, from a total of 27 companies population. Technique analysis use multiple regression analysis with SPSS 22.00 programs.The results of this research indicate that Size, Profitability (ROA) and AGE of the companies simultaneously had a significant influence on the Corporate Social Responsibility disclosure, ‘cause the result of 31,8 %, and the balance of 68,2 % influenced by other factors which not examined in this research. And partially, three variables also had a significant influence on the Corporate Social Responsibility disclosure. Keywords : Company Characteristics, Size, AGE, Profitability (ROA), Corporate Social Responsibility (CSR) disclosur

ANALISIS DISKRIMINAN DALAM MEMPREDIKSI KONDISI KESULITAN KEUANGAN

The purpose of this research is to prove that the contribution of the financial ratios of liquidity ratios, activity ratios, solvency ratios, profitability ratios and market ratios simultaneously in classifying the company's financial condition category of healthy and unhealthy. Besides, it also examines the differences in liquidity ratios, activity ratios, solvency ratios, profitability ratios and market ratios between the company's financial condition category of healthy and unhealthy in Indonesia Stock Exchange.The results showed that the first hypothesis is proven true. The evident that the company's financial ratios can be used simultaneously is when it used to classify the category of manufacturing companies financial distress and non-financial distress by using discriminant analysis. The second hypothesis assumed that the financial ratios of liquidity, have contributed in classifying companies in the enterprise category of healthy and unhealthy conditions unverified. It is proven that the three financial ratios that have differences between companies in the category of non-financial distress and financial distress. Whereas, on the six financial ratios do not have differentiate between companies in the category of non-financial distress and financial distress.Keywords : Financial distress, non-financial distress, the analysis descrimina

ANALISIS DISKRIMINAN DALAM MEMPREDIKSI KONDISI KESULITAN KEUANGAN

The purpose of this research is to prove that the contribution of the financial ratios of liquidity ratios, activity ratios, solvency ratios, profitability ratios and market ratios simultaneously in classifying the company's financial condition category of healthy and unhealthy. Besides, it also examines the differences in liquidity ratios, activity ratios, solvency ratios, profitability ratios and market ratios between the company's financial condition category of healthy and unhealthy in Indonesia Stock Exchange. The results showed that the first hypothesis is proven true. The evident that the company's financial ratios can be used simultaneously is when it used to classify the category of manufacturing companies financial distress and non-financial distress by using discriminant analysis. The second hypothesis assumed that the financial ratios of liquidity, have contributed in classifying companies in the enterprise category of healthy and unhealthy conditions unverified. It is proven that the three financial ratios that have differences between companies in the category of non-financial distress and financial distress. Whereas, on the six financial ratios do not have differentiate between companies in the category of non-financial distress and financial distress. Keywords: financial distress, non-financial distress, the analysis descrimina

KOMPLEKSITAS TUGAS, KEAHLIAN AUDIT DAN TEKANAN KETAATAN PENGARUHNYA TERHADAP AUDIT JUDGMENT

The aim of this research to analysis empirically how far influence of adherence pressure, duty complexity and expertise of audit to audit judgement. The object of this research to use 42 Office of Public Accountant in Surabaya. While source of used data from answer of qoesioner disseminated at 30 respondent. The analysis by multiple regression and using program of SPSS. 16.0 For Windows The result of analysis can be concluded that first hypothesis expressing that adherence pressure, duty complexity, and expertise of audit significantly influence to audit judgement and second hypothesis expressing that duty complexity have an effect on most dominant to audit judgement. Keywords : Pressure Adherence, Complexity Duty, Membership of Audit, and Audit Judgment

KOMPLEKSITAS TUGAS, KEAHLIAN AUDIT DAN TEKANAN KETAATAN PENGARUHNYA TERHADAP AUDIT JUDGMENT

oai:ejournal.upnjatim.ac.id:article/166The aim of this research to analysis empirically how far influence of adherence pressure, duty complexity and expertise of audit to audit judgement. The object of this research to use 42 Office of Public Accountant in Surabaya. While source of used data from answer of qoesioner disseminated at 30 respondent. The analysis by multiple regression and using program of SPSS. 16.0 For Windows The result of analysis can be concluded that first hypothesis  expressing that adherence pressure, duty complexity, and expertise of audit significantly influence to audit judgement and second hypothesis expressing that duty complexity have an effect on most dominant to audit judgement   Keywords : Pressure Adherence, Complexity Duty, Membership of Audit, and Audit Judgment