The purpose of this study is determine the effect of fund local own revenue, sharing-revenue fund... more The purpose of this study is determine the effect of fund local own revenue, sharing-revenue fund, general allocation funds and special allocation funds on capital expenditures. Sharing-revenue funds, general allocation funds and special allocation funds are equalization fund and a unit that cannot be separated, but due to different allocations, the authors describe the equalization funds. The data used is panel data which includes data on growth of fund local own revenue, growth in sharing-revenue fund, general allocation funds and special allocation funds as independent variables, and capital expenditure as the dependent variable in several districts and cities in West Java province during the 2014-2018 research period. The method of analysis used is multiple linear regression using the Eviews-11 program. The results showed that the growth of local own revenue, the growth of sharing-revenue funds, the growth of general allocation funds had a significant effect on capital spending....
Innovation Business Management and Accounting Journal
The village budget is a village development appraisal plan carried out independently. Meanwhile, ... more The village budget is a village development appraisal plan carried out independently. Meanwhile, each village has its own culture, rules, and uniqueness. So it becomes a problem that must be coordinated between village components. Therefore, it is necessary to know what factors influence village budgets, especially unique villages, Sumber Porong Village, Indonesia. This study aims to explain the influence of community participation factors, leadership styles, politics and budget transparency on village budgeting. The research method uses explanatory research with a quantitative approach. They are using a purposive sampling method in determining the sample, while the number of samples is 20 respondents. The characteristics of the sample are those who have participated in and supervised budgeting in Sumber Porong Village. Using SEM Partial Least Square (PLS). The study results show that budget transparency affects budgeting, as indicated by meeting the needs of the village community. ...
Penelitian ini bertujuan untuk menganalisis dampak kenaikan harga BBM terhadap daya beli masyarak... more Penelitian ini bertujuan untuk menganalisis dampak kenaikan harga BBM terhadap daya beli masyarakat Indonesia, Malaysia, dan Singapura. Penelitian ini menggunakan teknik analisis deskriptif verifikatif dengan analisis yang bersifat kualitatif. Penelitian bersumber dari data sekunder hasil penelusuran di berbagai situs resmi di negara-negara terkait. Hasil analisis menunjukkan bahwa terdapat hubungan antara kenaikan harga BBM terhadap daya beli masyarakat di Indonesia yang ditandai dengan penurunan daya beli masyarakat seiring dengan penurunan pendapatan per kapitanya. Sementara, Singapura dan Malaysia tidak merespon kenaikan harga BBM secara konsisten terhadap daya belinya. Singapura mengalami lonjakan pendapatan per kapita ketika harga BBM-nya naik. Sedangkan di Malaysia, penurunan harga BBM tidak memberi dampak yang pasti. Pendapatan per kapita Malaysia dapat naik dan turun ketika harga BBM menurun.
International Journal of Professional Business Review
Purpose: This study aims to determine the impact of (diamond fraud) pressure, opportunity, ration... more Purpose: This study aims to determine the impact of (diamond fraud) pressure, opportunity, rationalization, and capability on undergraduate students' academic fraud behavior, with Indonesia’s Wisdom Value (Pancasila) as moderating variable. Theoretical framework: This study was designed using the fraud diamond theory to prove pressure, opportunity, rationalization, and capability on undergraduate students' academic fraud behavior, with Indonesia's Wisdom Value (Pancasila) as a moderating variable. Design/Methodology/Approach: The method used in this research is the quantitative method. The population of this research consists of undergraduate students. Based on purposive sampling criteria, the number of samples used in this study was 390 respondents, representing several criteria and have taken Pancasila, Pancasila Philosophy and Ethics courses. Data collected using questionare survey method. Findings: The results of this study indicate that pressure, opportunity, ...
Integrated reporting has been proposed as a solution to the problem of misleading information in ... more Integrated reporting has been proposed as a solution to the problem of misleading information in company reports, but its implementation has not been fully realized because regulations in each country regarding the implementation of corporate reporting in the form of IR are both mandatory and voluntary. The research proposes to assess Indonesia's readiness to apply IR among State-Owned Enterprises (SOE), and whether IR can be used as mandatory or voluntary disclosure. This study employs a quantitative approach that begins with data analysis on state-owned enterprises that issued annual reports on the Indonesia Stock Exchange. At a later stage, the overall score is calculated and evaluated with sensitivity analysis. The study finds the higher the amount of disclosure of firms implementing IR in Indonesia, the lesser the information gap obtained which can lead to a more effective corporate governance system This research has implications for companies in considering the applicatio...
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh capital adequacy ratio, non perf... more Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh capital adequacy ratio, non performing financing, dan financing to deposit ratio terhadap kinerja (keuangan dan operasional) pada industri perbankansyariah yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Sampel penelitian ini terdiri atas 11perusahaan perbankan syariah yang dipilih secara purposive sampling. Hasil penelitian ini menunjukkan bahwacapital adequacy ratio dan non performing financing berpengaruh terhadap kinerja keuangan, sedangkan financingto deposit ratio tidak berpengaruh terhadap kinerja keuangan. Capital adequacy ratio, non performing financing,dan financing to deposit ratio berpengaruh terhadap kinerja operasional.
Evidence of poor governance in a country because the weakness of government's role in managin... more Evidence of poor governance in a country because the weakness of government's role in managing public resources which can be addressed by the phenomenon of corruption. Thus, the need for monitoring from an independent bodies to examine the financial accountability of state finances to the public. The purpose of this study was to determine the effect of audit finding, follow-up audit, and audit opinion on indication of corruption. This research was conducted at the Indonesian provincial government with a purposive sampling method. Samples obtained were 33 provincial governments from 34 provincial governments with 3-year observation period. The data was obtained by taking from the Summary Reports of Supreme Audit Board RI (BPK-RI), the Provincial Government Financial Report, and the Attorney General of Indonesia Annual Report in 2014-2016. The technique way used by multiple regression analysis with data panel approached. The findings showed that the Audit Findings has a significan...
The purpose of this study is to examine the effect of Economic Value Added (EVA) and Earning per ... more The purpose of this study is to examine the effect of Economic Value Added (EVA) and Earning per Share (EPS) on stocks return. This research was taken because there are still differences between the research study with each other. This research was conducted using secondary data. Population in this research was a with time company incorporated in the index LQ 45 in Indonesian Stock Exchange period 2013-2014. Sampling technique using was purposive sampling. There are 21 companies to analyzed. This study using multiple regression with panel data. Results shows that Economic Value Added (EVA) have positive significant effect on Stock Return, while Earning Per Share (EPS) also have positive significant on Stock Return. Adjusted R Square value was 0,395091 means 39,50% can explained by the independent variable, while 60,50% are influenced by the other variables which have not been included in the research model.
The study aims to examine the effect of managerial ownership, ROA, DER, Size on Firm Value and te... more The study aims to examine the effect of managerial ownership, ROA, DER, Size on Firm Value and test moderating managerial ownership of ROA, SER, Size on firm value in the food and beverage sub-sector consumer goods industry companies listed on the Indonesia Stock Exchange for the 2015-2017 period. The data analysis model used is multiple linear regression with the least squares equation. The results of this study indicate the ROA and Debt to Assets Ratio have a positive effect on firm value, managerial ownership has no effect on firm value, Size has a negative effect and managerial ownership cannot moderate ROA, DAR, Size. The determination test or model variable of these variables on PBV in this study was 74,5% while the remaining 25,5% was influenced by other variables not included in the company in the company model. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, ROA, DER, Size terhadap Nilai Perusahaan dan menguji kepemilikan manajerial memoderas...
From the Islamic perspective, the growth of Corporate Social Responsibility became an additional ... more From the Islamic perspective, the growth of Corporate Social Responsibility became an additional dimension for financial reporting. Islamic Social Reporting (ISR) is becoming a common practice among Shariah Banks in Indonesia. This study attempted to measure the determinants of ISR as practiced by shariah-approved Indonesian banks listed on the Indonesia Stock Exchange, as stated in their annual reports. The three variables used to test the determinants of ISR were company size, profitability, and leverage. Content analysis was used to evaluate ISR and analyze the annual reports of 11 shariah banks during the period 2014– 2016. Multiple regression analysis with panel data showed that company size, profitability, and leverage significantly affected the level of ISR. The findings contribute a new dimension to the knowledge of corporate reporting from the religiousity perspective.
Tujuan penelitian ini adalah untuk mengetahui efek Islamic Social Reporting (ISR) dan corporate g... more Tujuan penelitian ini adalah untuk mengetahui efek Islamic Social Reporting (ISR) dan corporate governance (CG) terhadap managament pendapatan akrual terhadap perbankan syariah di Indonesia. Penelitian ini dilakukan terhadap perbankan syariah di Indonesia yang tercatat di Bursa Efek Indonesia (BEI) dengan metode purposive sampling. Sampel diperoleh sebagai 8 perusahaan perbankan syariah dari 11 perusahaan perbankan yang terdaftar dengan masa observasi selama 5 tahun untuk mendapatkan total observasi sebanyak 40. Data diperoleh dari laporan keuangan perusahaan perbankan syariah di Indonesia trough 2014 - 2018. Teknik analisis yang digunakan adalah beberapa regresi. Hasil penelitian ini menunjukkan bahwa islamic social reporting (ISR) memiliki efek signifikan positif terhadap managament penghasilan akrual. Sedangkan tata kelola perusahaan (CG) berpengaruh signifikan terhadap managament pendapatan akrual.
The purpose of this study is to examine the effect of Economic Value Added (EVA) and Earning per ... more The purpose of this study is to examine the effect of Economic Value Added (EVA) and Earning per Share (EPS) on stocks return. This study was taken because there are still differences between the research study with each other. This research was conducted using secondary data. Population in this research was a with time company incorporated in the index LQ 45 in Indonesian Stock Exchange period 2013-2014. Sampling technique using was purposive sampling. There are 21 companies to analyzed. This study using multiple regression with panel data. Results shows that Economic Value Added (EVA) have positive significant effect on Stock Return, while Earning Per Share (EPS) also have positive significant on Stock Return. Adjusted R Square value was 0,395091 means 39,50% can explained by the independent variable, while 60,50% are influenced by the other variables which have not been included in the research model.
The purpose of this research is to find empirical evidence about local government’s characteristi... more The purpose of this research is to find empirical evidence about local government’s characteristic and political connection to local government performance. Local government’s characteristic which were: local government age; local government wealth, dependence level of local government and regional expenditure. Political connection measured by longer the head of local government holds & running the office. Local government performance measured by HDI (Human Development Index) score accessed from Indonesian Central Bureau of Statistics (BPS). The population from this research is the entire local government government in Indonesia on 2016. Total sample of this research is 80 municipal local government (kotamadya) using purposive sampling and using cross section regression analysis. The results of this research is shows that from characteristic, local government wealth and dependence level of local government has positive significant to local performance, while political connection a...
This study required to test the influence of corporate governance structure that includes an inde... more This study required to test the influence of corporate governance structure that includes an independent board, the board of directors, institutional ownership and managerial ownership on firm’s value in Indonesia. The sample in this study were 45 companies included and registered as a company with the most liquid stocks (LQ-45) on the Stock Exchange during the period January 2010 to December 2010. The data used in this study is a secondary data contained in the Indonesian Capital Market Directory and the annual reports obtained from the Data Centre for Economics and Business at the University of Indonesia. The data collected, processed by using procedures Ordinary Least Square (OLS) using multiple regression. This study found that corporate governance structure that includes an independent board, the board of directors, institutional ownership and managerial ownership has a significant impact on firm’s value.
The purpose of this study was to examine the effect of intellectual capital which proxied by VAIC... more The purpose of this study was to examine the effect of intellectual capital which proxied by VAIC TM by Pulic (1999) and the average growth of intellectual capital (VAICTM) to firm performance. The data used in this study is the first 140 companies listed on the Stock Exchange which is divided into two sectors, manufacturing and non-manufacturing industry which following to research hypothesis. The results showed that the intellectual capital has significant effect to firm performance when firm performance is proxied by the ROA, not by ROE. And the average growth of intellectual capital has a significant effect to firm performance if the company's performance is proxied by ROE and ROA.
The purpose of this study is determine the effect of fund local own revenue, sharing-revenue fund... more The purpose of this study is determine the effect of fund local own revenue, sharing-revenue fund, general allocation funds and special allocation funds on capital expenditures. Sharing-revenue funds, general allocation funds and special allocation funds are equalization fund and a unit that cannot be separated, but due to different allocations, the authors describe the equalization funds. The data used is panel data which includes data on growth of fund local own revenue, growth in sharing-revenue fund, general allocation funds and special allocation funds as independent variables, and capital expenditure as the dependent variable in several districts and cities in West Java province during the 2014-2018 research period. The method of analysis used is multiple linear regression using the Eviews-11 program. The results showed that the growth of local own revenue, the growth of sharing-revenue funds, the growth of general allocation funds had a significant effect on capital spending....
Innovation Business Management and Accounting Journal
The village budget is a village development appraisal plan carried out independently. Meanwhile, ... more The village budget is a village development appraisal plan carried out independently. Meanwhile, each village has its own culture, rules, and uniqueness. So it becomes a problem that must be coordinated between village components. Therefore, it is necessary to know what factors influence village budgets, especially unique villages, Sumber Porong Village, Indonesia. This study aims to explain the influence of community participation factors, leadership styles, politics and budget transparency on village budgeting. The research method uses explanatory research with a quantitative approach. They are using a purposive sampling method in determining the sample, while the number of samples is 20 respondents. The characteristics of the sample are those who have participated in and supervised budgeting in Sumber Porong Village. Using SEM Partial Least Square (PLS). The study results show that budget transparency affects budgeting, as indicated by meeting the needs of the village community. ...
Penelitian ini bertujuan untuk menganalisis dampak kenaikan harga BBM terhadap daya beli masyarak... more Penelitian ini bertujuan untuk menganalisis dampak kenaikan harga BBM terhadap daya beli masyarakat Indonesia, Malaysia, dan Singapura. Penelitian ini menggunakan teknik analisis deskriptif verifikatif dengan analisis yang bersifat kualitatif. Penelitian bersumber dari data sekunder hasil penelusuran di berbagai situs resmi di negara-negara terkait. Hasil analisis menunjukkan bahwa terdapat hubungan antara kenaikan harga BBM terhadap daya beli masyarakat di Indonesia yang ditandai dengan penurunan daya beli masyarakat seiring dengan penurunan pendapatan per kapitanya. Sementara, Singapura dan Malaysia tidak merespon kenaikan harga BBM secara konsisten terhadap daya belinya. Singapura mengalami lonjakan pendapatan per kapita ketika harga BBM-nya naik. Sedangkan di Malaysia, penurunan harga BBM tidak memberi dampak yang pasti. Pendapatan per kapita Malaysia dapat naik dan turun ketika harga BBM menurun.
International Journal of Professional Business Review
Purpose: This study aims to determine the impact of (diamond fraud) pressure, opportunity, ration... more Purpose: This study aims to determine the impact of (diamond fraud) pressure, opportunity, rationalization, and capability on undergraduate students' academic fraud behavior, with Indonesia’s Wisdom Value (Pancasila) as moderating variable. Theoretical framework: This study was designed using the fraud diamond theory to prove pressure, opportunity, rationalization, and capability on undergraduate students' academic fraud behavior, with Indonesia's Wisdom Value (Pancasila) as a moderating variable. Design/Methodology/Approach: The method used in this research is the quantitative method. The population of this research consists of undergraduate students. Based on purposive sampling criteria, the number of samples used in this study was 390 respondents, representing several criteria and have taken Pancasila, Pancasila Philosophy and Ethics courses. Data collected using questionare survey method. Findings: The results of this study indicate that pressure, opportunity, ...
Integrated reporting has been proposed as a solution to the problem of misleading information in ... more Integrated reporting has been proposed as a solution to the problem of misleading information in company reports, but its implementation has not been fully realized because regulations in each country regarding the implementation of corporate reporting in the form of IR are both mandatory and voluntary. The research proposes to assess Indonesia's readiness to apply IR among State-Owned Enterprises (SOE), and whether IR can be used as mandatory or voluntary disclosure. This study employs a quantitative approach that begins with data analysis on state-owned enterprises that issued annual reports on the Indonesia Stock Exchange. At a later stage, the overall score is calculated and evaluated with sensitivity analysis. The study finds the higher the amount of disclosure of firms implementing IR in Indonesia, the lesser the information gap obtained which can lead to a more effective corporate governance system This research has implications for companies in considering the applicatio...
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh capital adequacy ratio, non perf... more Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh capital adequacy ratio, non performing financing, dan financing to deposit ratio terhadap kinerja (keuangan dan operasional) pada industri perbankansyariah yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Sampel penelitian ini terdiri atas 11perusahaan perbankan syariah yang dipilih secara purposive sampling. Hasil penelitian ini menunjukkan bahwacapital adequacy ratio dan non performing financing berpengaruh terhadap kinerja keuangan, sedangkan financingto deposit ratio tidak berpengaruh terhadap kinerja keuangan. Capital adequacy ratio, non performing financing,dan financing to deposit ratio berpengaruh terhadap kinerja operasional.
Evidence of poor governance in a country because the weakness of government's role in managin... more Evidence of poor governance in a country because the weakness of government's role in managing public resources which can be addressed by the phenomenon of corruption. Thus, the need for monitoring from an independent bodies to examine the financial accountability of state finances to the public. The purpose of this study was to determine the effect of audit finding, follow-up audit, and audit opinion on indication of corruption. This research was conducted at the Indonesian provincial government with a purposive sampling method. Samples obtained were 33 provincial governments from 34 provincial governments with 3-year observation period. The data was obtained by taking from the Summary Reports of Supreme Audit Board RI (BPK-RI), the Provincial Government Financial Report, and the Attorney General of Indonesia Annual Report in 2014-2016. The technique way used by multiple regression analysis with data panel approached. The findings showed that the Audit Findings has a significan...
The purpose of this study is to examine the effect of Economic Value Added (EVA) and Earning per ... more The purpose of this study is to examine the effect of Economic Value Added (EVA) and Earning per Share (EPS) on stocks return. This research was taken because there are still differences between the research study with each other. This research was conducted using secondary data. Population in this research was a with time company incorporated in the index LQ 45 in Indonesian Stock Exchange period 2013-2014. Sampling technique using was purposive sampling. There are 21 companies to analyzed. This study using multiple regression with panel data. Results shows that Economic Value Added (EVA) have positive significant effect on Stock Return, while Earning Per Share (EPS) also have positive significant on Stock Return. Adjusted R Square value was 0,395091 means 39,50% can explained by the independent variable, while 60,50% are influenced by the other variables which have not been included in the research model.
The study aims to examine the effect of managerial ownership, ROA, DER, Size on Firm Value and te... more The study aims to examine the effect of managerial ownership, ROA, DER, Size on Firm Value and test moderating managerial ownership of ROA, SER, Size on firm value in the food and beverage sub-sector consumer goods industry companies listed on the Indonesia Stock Exchange for the 2015-2017 period. The data analysis model used is multiple linear regression with the least squares equation. The results of this study indicate the ROA and Debt to Assets Ratio have a positive effect on firm value, managerial ownership has no effect on firm value, Size has a negative effect and managerial ownership cannot moderate ROA, DAR, Size. The determination test or model variable of these variables on PBV in this study was 74,5% while the remaining 25,5% was influenced by other variables not included in the company in the company model. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, ROA, DER, Size terhadap Nilai Perusahaan dan menguji kepemilikan manajerial memoderas...
From the Islamic perspective, the growth of Corporate Social Responsibility became an additional ... more From the Islamic perspective, the growth of Corporate Social Responsibility became an additional dimension for financial reporting. Islamic Social Reporting (ISR) is becoming a common practice among Shariah Banks in Indonesia. This study attempted to measure the determinants of ISR as practiced by shariah-approved Indonesian banks listed on the Indonesia Stock Exchange, as stated in their annual reports. The three variables used to test the determinants of ISR were company size, profitability, and leverage. Content analysis was used to evaluate ISR and analyze the annual reports of 11 shariah banks during the period 2014– 2016. Multiple regression analysis with panel data showed that company size, profitability, and leverage significantly affected the level of ISR. The findings contribute a new dimension to the knowledge of corporate reporting from the religiousity perspective.
Tujuan penelitian ini adalah untuk mengetahui efek Islamic Social Reporting (ISR) dan corporate g... more Tujuan penelitian ini adalah untuk mengetahui efek Islamic Social Reporting (ISR) dan corporate governance (CG) terhadap managament pendapatan akrual terhadap perbankan syariah di Indonesia. Penelitian ini dilakukan terhadap perbankan syariah di Indonesia yang tercatat di Bursa Efek Indonesia (BEI) dengan metode purposive sampling. Sampel diperoleh sebagai 8 perusahaan perbankan syariah dari 11 perusahaan perbankan yang terdaftar dengan masa observasi selama 5 tahun untuk mendapatkan total observasi sebanyak 40. Data diperoleh dari laporan keuangan perusahaan perbankan syariah di Indonesia trough 2014 - 2018. Teknik analisis yang digunakan adalah beberapa regresi. Hasil penelitian ini menunjukkan bahwa islamic social reporting (ISR) memiliki efek signifikan positif terhadap managament penghasilan akrual. Sedangkan tata kelola perusahaan (CG) berpengaruh signifikan terhadap managament pendapatan akrual.
The purpose of this study is to examine the effect of Economic Value Added (EVA) and Earning per ... more The purpose of this study is to examine the effect of Economic Value Added (EVA) and Earning per Share (EPS) on stocks return. This study was taken because there are still differences between the research study with each other. This research was conducted using secondary data. Population in this research was a with time company incorporated in the index LQ 45 in Indonesian Stock Exchange period 2013-2014. Sampling technique using was purposive sampling. There are 21 companies to analyzed. This study using multiple regression with panel data. Results shows that Economic Value Added (EVA) have positive significant effect on Stock Return, while Earning Per Share (EPS) also have positive significant on Stock Return. Adjusted R Square value was 0,395091 means 39,50% can explained by the independent variable, while 60,50% are influenced by the other variables which have not been included in the research model.
The purpose of this research is to find empirical evidence about local government’s characteristi... more The purpose of this research is to find empirical evidence about local government’s characteristic and political connection to local government performance. Local government’s characteristic which were: local government age; local government wealth, dependence level of local government and regional expenditure. Political connection measured by longer the head of local government holds & running the office. Local government performance measured by HDI (Human Development Index) score accessed from Indonesian Central Bureau of Statistics (BPS). The population from this research is the entire local government government in Indonesia on 2016. Total sample of this research is 80 municipal local government (kotamadya) using purposive sampling and using cross section regression analysis. The results of this research is shows that from characteristic, local government wealth and dependence level of local government has positive significant to local performance, while political connection a...
This study required to test the influence of corporate governance structure that includes an inde... more This study required to test the influence of corporate governance structure that includes an independent board, the board of directors, institutional ownership and managerial ownership on firm’s value in Indonesia. The sample in this study were 45 companies included and registered as a company with the most liquid stocks (LQ-45) on the Stock Exchange during the period January 2010 to December 2010. The data used in this study is a secondary data contained in the Indonesian Capital Market Directory and the annual reports obtained from the Data Centre for Economics and Business at the University of Indonesia. The data collected, processed by using procedures Ordinary Least Square (OLS) using multiple regression. This study found that corporate governance structure that includes an independent board, the board of directors, institutional ownership and managerial ownership has a significant impact on firm’s value.
The purpose of this study was to examine the effect of intellectual capital which proxied by VAIC... more The purpose of this study was to examine the effect of intellectual capital which proxied by VAIC TM by Pulic (1999) and the average growth of intellectual capital (VAICTM) to firm performance. The data used in this study is the first 140 companies listed on the Stock Exchange which is divided into two sectors, manufacturing and non-manufacturing industry which following to research hypothesis. The results showed that the intellectual capital has significant effect to firm performance when firm performance is proxied by the ROA, not by ROE. And the average growth of intellectual capital has a significant effect to firm performance if the company's performance is proxied by ROE and ROA.
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