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"[ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh tingkat efektivitas dewan komisaris dan komite audit serta kepemilikan keluarga terhadap luasnya pengungkapan lingkungan pada perusahaan-perusahaan publik yang terdaftar di dalam Bursa Efek Indonesia (BEI). Pengujian hipotesis dilakukan dengan menggunakan regresi data panel model fixed effect dengan total sampel sebanyak 222 perusahaan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2008 sampai dengan tahun 2012. Hasil dari penelitian ini menemukan bahwa rata-rata tingkat pengungkapan lingkungan adalah sebesar 3,38% yang menunjukkan tingkat pengungkapan lingkungan masih relatif rendah yang kemungkinan disebabkan belum ada ketentuan mengenai apa saja yang harus diungkapkan terkait pengungkapan lingkungan. Rata-rata skor efektivitas dewan komisaris dan komite audit berada pada kategori ‘fair’. Selain itu, penelitian ini juga menemukan bahwa efektivitas dewan komisaris dan efektivitias komite audit memiliki pengaruh positif dan signifikan terhadap pengungkapan lingkungan, sedangkan kepemilikan keluarga memiliki pengaruh negatif dan signifikan terhadap pengungkapan lingkungan.

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ABSTRACTThe aim of this research is to analyze the effect of the level of board commissioner and audit committee effectiveness as well as family ownership of the extent of environmental disclosure in public listed companies at the Indonesia Stock Exchange (IDX). This study use fixed effects model of panel regression for hypothesis testing, with a total sample of 222 listed companies at Indonesia Stock Exchange during the period of 2008 to 2012. The findings reveal that the average level of environmental disclosure of is at 3.38% which relatively is stil very low. This may due to there is no mandatory requirement on what to disclose in environmental disclosure. The average score of the board of commissioner and audit committee effectiveness are in the 'fair' category. In addition, this study also reveals that the board of commissioner effectiveness and audit committee effectiveness have a positive and significant impact on environmental disclosure, while family ownership have negative and significant impact on environmental disclosure.;The aim of this research is to analyze the effect of the level of board commissioner and audit committee effectiveness as well as family ownership of the extent of environmental disclosure in public listed companies at the Indonesia Stock Exchange (IDX). This study use fixed effects model of panel regression for hypothesis testing, with a total sample of 222 listed companies at Indonesia Stock Exchange during the period of 2008 to 2012. The findings reveal that the average level of environmental disclosure of is at 3.38% which relatively is stil very low. This may due to there is no mandatory requirement on what to disclose in environmental disclosure. The average score of the board of commissioner and audit committee effectiveness are in the 'fair' category. In addition, this study also reveals that the board of commissioner effectiveness and audit committee effectiveness have a positive and significant impact on environmental disclosure, while family ownership have negative and significant impact on environmental disclosure.;The aim of this research is to analyze the effect of the level of board commissioner and audit committee effectiveness as well as family ownership of the extent of environmental disclosure in public listed companies at the Indonesia Stock Exchange (IDX). This study use fixed effects model of panel regression for hypothesis testing, with a total sample of 222 listed companies at Indonesia Stock Exchange during the period of 2008 to 2012. The findings reveal that the average level of environmental disclosure of is at 3.38% which relatively is stil very low. This may due to there is no mandatory requirement on what to disclose in environmental disclosure. The average score of the board of commissioner and audit committee effectiveness are in the 'fair' category. In addition, this study also reveals that the board of commissioner effectiveness and audit committee effectiveness have a positive and significant impact on environmental disclosure, while family ownership have negative and significant impact on environmental disclosure., The aim of this research is to analyze the effect of the level of board commissioner and audit committee effectiveness as well as family ownership of the extent of environmental disclosure in public listed companies at the Indonesia Stock Exchange (IDX). This study use fixed effects model of panel regression for hypothesis testing, with a total sample of 222 listed companies at Indonesia Stock Exchange during the period of 2008 to 2012. The findings reveal that the average level of environmental disclosure of is at 3.38% which relatively is stil very low. This may due to there is no mandatory requirement on what to disclose in environmental disclosure. The average score of the board of commissioner and audit committee effectiveness are in the 'fair' category. In addition, this study also reveals that the board of commissioner effectiveness and audit committee effectiveness have a positive and significant impact on environmental disclosure, while family ownership have negative and significant impact on environmental disclosure.]"

"[ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh faktor keuangan yaitu rasio imbal hasil atas aset dan rasio perputaran aset, serta faktor non keuangan yaitu spesialisasi audit, struktur kepemilikan, dan perubahan abnormal jumlah karyawan terhadap probabilitas fraud. Metode yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan sampel penelitian terdiri atas 39 perusahaan fraud yang dikenakan sanksi oleh Bapepam-LK dan 39 perusahaan non fraud pada periode 2004-2012. Berdasarkan hasil pengujian, ditemukan bahwa rasio perputaran aset, kepemilikan institusional, dan perubahan abnormal jumlah karyawan merupakan faktor yang memengaruhi probabilitas fraud. Semakin besar rasio perputaran aset pada periode sebelum fraud maka semakin kecil kemungkinan perusahaan untuk melakukan fraud. Kepemilikan institusional ditemukan memiliki pengaruh positif terhadap probabilitas fraud, yaitu semakin besar proporsi kepemilikan saham oleh institusional pada periode sebelum fraud maka semakin tinggi probabilitas perusahaan untuk melakukan fraud. Semakin besar perubahan abnormal jumlah karyawan pada tahun fraud maka semakin kecil kemungkinan bahwa terdapat fraud dalam laporan keuangan. Sedangkan, rasio imbal hasil atas aset, spesialisasi audit, dan kepemilikan keluarga tidak berpengaruh terhadap probabilitas fraud.

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ABSTRACTThe purpose of this study is to investigate the effect of financial factors which are return on asset ratio and total asset turnover ratio, and non financial factors which are auditor industry specialization, ownership structure, and abnormal employees change on the probability of fraud. This study use logistics regression to test it?s hypothesis with a sample consisted of 39 fraudulent companies that received sanction from Bapepam-LK and 39 non fraudulent companies in year 2004-2012. The result shows that total aset turnover, abnormal employees change, and institutional ownership have significant influence on probability of fraud. The higher total aset turnover ratio in the year preceding the year in which the fraud was reported to have occurred, the lesser the probability of firm to commit fraudulent financial statement. Institutional ownership has positive and significant effect on probability of fraudulent financial statement, that is the higher the proportion of institutional ownership in the year preceding the year in which the fraud was reported to have occurred, the higher the probability of firm to commit fraudulent financial statement. The higher abnormal employees change in the year of fraud, the lesser the probability of fraudulent financial statement. There is no significant effect of return on asset ratio, auditor industry specialization, and family ownership on probability of fraud., The purpose of this study is to investigate the effect of financial factors which are return on asset ratio and total asset turnover ratio, and non financial factors which are auditor industry specialization, ownership structure, and abnormal employees change on the probability of fraud. This study use logistics regression to test it’s hypothesis with a sample consisted of 39 fraudulent companies that received sanction from Bapepam-LK and 39 non fraudulent companies in year 2004-2012. The result shows that total aset turnover, abnormal employees change, and institutional ownership have significant influence on probability of fraud. The higher total aset turnover ratio in the year preceding the year in which the fraud was reported to have occurred, the lesser the probability of firm to commit fraudulent financial statement. Institutional ownership has positive and significant effect on probability of fraudulent financial statement, that is the higher the proportion of institutional ownership in the year preceding the year in which the fraud was reported to have occurred, the higher the probability of firm to commit fraudulent financial statement. The higher abnormal employees change in the year of fraud, the lesser the probability of fraudulent financial statement. There is no significant effect of return on asset ratio, auditor industry specialization, and family ownership on probability of fraud.]"

"[ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui adanya manajemenlaba melalui classification shifting dengan cara menggeser klasifikasi coreexpenses ke operasi yang dihentikan atau special items untuk meningkatkan coreearnings. Selain itu, penelitian ini juga memprediksi bahwa kualitas audit yangdiproksikan dengan ukuran KAP (KAP big 4 atau non-big 4) dapat mengurangimanajemen laba melalui classification shifting.Yang menjadi sampel penelitian ini adalah perusahaan-perusahaan yangterdaftar di negara Singapura, Malaysia, Indonesia, dan Filiphina. Sampel yangdigunakan berjumlah 1551 observasi pada tahun 2012.Hasil penelitian menunjukkan bahwa tidak ditemukan adanyaclassification shifting melalui operasi yang dihentikan dan special items.Konsisten dengan temuan ini, kualitas audit juga tidak dapat mengurangiterjadinya classification shifting tersebut.

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ABSTRACTThis research aims to detect earnings management through classificationshifting by classifying core expenses as discontinued operation or special items toincrease core earnings. This research also predict that Audit Quality (KAP big 4or non-big 4) can mitigate earnings management through classification shifting.Samples of this research are obtained using purposive sampling from allcompanies listed in the capital markets of Singapore, Malaysia, Indonesia, andPhilippines. Final samples are 1551 observations for the year 2012.Results showed that there no classification shifting through discontinuedoperations and special items. Audit Quality is found to be unable to mitigateearnings management through classification shifting., This research aims to detect earnings management through classificationshifting by classifying core expenses as discontinued operation or special items toincrease core earnings. This research also predict that Audit Quality (KAP big 4or non-big 4) can mitigate earnings management through classification shifting.Samples of this research are obtained using purposive sampling from allcompanies listed in the capital markets of Singapore, Malaysia, Indonesia, andPhilippines. Final samples are 1551 observations for the year 2012.Results showed that there no classification shifting through discontinuedoperations and special items. Audit Quality is found to be unable to mitigateearnings management through classification shifting.]"

"ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis relevansi nilai dari komponen goodwill sebelum berlakunya PSAK 22 (Revisi 2010) (yaitu amortisasi dan penurunan nilai) dan setelah berlakunya PSAK 22 (Revisi 2010) (yaitu penurunan nilai goodwill yang diuji secara periodik). Metode yang digunakan dalam penelitian ini adalah regresi data panel, dengan sampel 149 perusahaan yang terdaftar di BEI selama tahun 2008-2013.Hasil uji regresi menunjukkan bahwa amortisasi goodwill tidak memiliki relevansi nilai, sedangkan relevansi penurunan nilai goodwill terhadap harga pasar saham tidak meningkat setelah berlakunya PSAK 22 (Revisi 2010). Secara umum, penelitian ini menyimpulkan bahwa komponen goodwill setelah berlakunya PSAK 22 (Revisi 2010) tidak lebih relevan dibandingkan dengan sebelum berlakunya PSAK 22 (Revisi 2010).

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ABSTRACT

The purpose of this study is to analyze the value relevance of goodwill component prior to the effective implementation of PSAK 22 (Revised 2010) (including amortization and impairment) and after the effective implementation of PSAK 22 (Revised 2010) (including impairment test of goodwill periodically). The method used in this research is regression using panel data, with sample of 149 companies listed on Indonesia Stock Exchange during the years of 2008-2013.

The regression results indicate that the amortization of goodwill has no value relevance, whereas value relevance of goodwill impairment in association to market price is not increase after the effective implementation of PSAK 22 (Revised 2010). In general, this study concludes that goodwill component after the periods of effective implementation of PSAK 22 (Revised 2010) is not more value relevance compared to the periods prior to effective implementation of PSAK 22 (Revised 2010)."

"Penelitian ini bertujuan untuk mengetahui peranan internal audit dalam meningkatkan akuntabilitas, transparansi dan efektifitas sistem pengendalian intern. Metode penelitian yang dilakukan yaitu metode kualitatif dengan teknik pengumpulan data penelitian lapangan dan penelitian kepustakaan.Hasil penelitian menunjukkan bahwa Inspektorat Jenderal telah mendorong, mensosialisasikan satuan kerja menerapkan akuntabilitas dengan pemantauan dan pendampingan agar para pegawai melaporkan semua bentuk kegiatan, melakukan pendampingan dalam penyusunan laporan keuangan yang sesuai dengan standar akuntansi pemerintah, transparansi akan informasi yang dapat diakses oleh masyarakat melalui website berisi laporan keuangan, RKAKL dan info pemenang lelang yang menjadi rekanan dalam menjalankan program, dan juga nomor telpon, email pengaduan. Tetapi permasalahan disebabkan karena masih lemahnya sistem pengendalian intern dan penerapan PP 60/2008 tentang SPIP (Sistem Pengendalian Intern Pemerintah) yang belum efektif yaitu lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, pemantauan pengendalian intern. Dalam lingkungan pengendalian penerapan kode etik yang masih belum maksimal masih adanya pelanggaran yang terjadi, penilaian kerja pegawai yang kurang transparan, peran APIP yang efektif masih terkendala atau masih belum maksimal, pada penilaian risiko yaitu sistem penilaian risiko masih belum ada, informasi atau data dari satuan kerja kurang dikomunikasikan dengan baik, pada pemantauan telah memiliki prosedur kegiatan pemantauan yang bersifat rutin maupun bersifat khusus.

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This study aims to determine the role of internal audit in improving accountability, transparency and effectiveness of the internal control system. The Research method used is a qualitative method of data collection techniques field and library research.

The results show that the General Inspectorate has been encouraging, disseminating the work units implementing accountability by monitoring and assistance for employees to report all forms of activities, provide guidance to the preparation of financial statements in accordance with standards government accounting, transparency of information which can be accessed by the public through the website contains financial statements, RKAKL and the info up to the winner to become a partner in running the program, and also telephone number, e-mail complaints. But the problem is caused due to weak internal control systems and the application of Regulation 60/2008 on the SPIP ineffective control environment, risk assessment, control activities, information and communication, monitoring of internal control. In the control environment the application of the code of ethics that is still not up to the persistence of the violations that occurred, the assessment of employees working less transparent, the role of APIP effective still constrained or is not maximized, the risk assessment of the system of risk assessment is still not there, information or data from unit work less well communicated, on the monitoring procedures of monitoring activities that are routine and special character."

"ABSTRAKTesis ini menganalisis pengendalian di PT. ABC terkait dengan kegiatanoperasional dan persediaan batubara di daerah tambang. Selain itu, tesis inimenganalisis dampak yang akan dihadapi PT. ABC terkait dengan adanyaperubahan standar akuntansi keuangan terkait pertambangan umum dalamaktivitas pengupasan lapisan tanah. Hal-hal tersebut dianalisis guna melihatketerkaitan dalam tujuan umum suatu sistem pengendalian internal yaitu efisiensi dan efektivitas kegiatan operasi, keandalan laporan keuangan, serta kepatuhan terhadap hukum dan peraturan. Pengumpulan data dalam penelitian ini dilakukan dengan menggunakan metode wawancara, observasi, dan studi dokumentasi dari data-data perusahaan maupun referensi lainnya. Hasil analisis menunjukkan bahwa PT. ABC masih harus meningkatkan pengendalian atas kegiatan operasionalnya serta mempersiapkan diri secara perlahan untuk mengadopsi perubahan standar akuntansi keuangan yang berlaku saat ini.

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ABSTRACTThis thesis analyzes the controling activities in PT. ABC related to operationalactivities and coal pit inventory. Moreover, this thesis analyzes the impact thatwould be faced by PT. ABC regarding the change of accounting standards related to general mining in stripping cost. The analysis is done in order to see the connection of a general-purpose internal control system which are the efficiency and effectiveness of operations, reliability of financial reporting, and compliance with regulations. The collecting data process in this thesis is done by interviewing, observation, and study of document method such as company working paper or other references. Results of this analysis indicate that the PT. ABC still has to improve the operation control and prepares to adopt the standards with the current accounting standards."

"Tujuan dari penelitian ini adalah untuk menguji pengaruh tekanan pemangku kepentingan dan tata kelola perusahaan terhadap kualitas laporan keberlanjutan. Sampel yang digunakan sebanyak 123 perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2010-2014. Metode penelitian yang digunakan dalam penelitian ini adalah metode regresi berganda.Hasil penelitian ini menunjukan bahwa perusahaan dengan tekanan dari lingkungan dan konsumen memiliki kualitas laporan keberlanjutan yang lebih baik dari perusahaan lainnya. Tekanan dari karyawan mempengaruhi kualitas laporan keberlanjutan secara positif sedangkan perusahaan dengan tekanan dari pemegang saham tidak mempengaruhi kualitas laporan keberlanjutan. Efektivitas dewan komisaris mempengaruhi kualitas laporan keberlanjutan secara positif dan kepemilikan keluarga tidak mempengaruhi kualitas laporan keberlanjutan.

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The purpose of this research is to examine the effect of stakeholder pressure and corporate governance on quality of sustainability report. The samples of this research are 123 firms listed on Indonesia Stock Exchange in 2010-2014. This research uses multiple regression method.

The result of this research is companies which get pressure from environment or consumer have higher quality of sustainability report than other firms. Pressure from employee positively affects quality of sustainability report. Meanwhile, pressure from shareholder has no effect on quality of sustainability report. Board of commissioner effectiveness positively affects quality of sustainability report and family ownership has no effect on quality of sustainability report."

"Tujuan dari penelitian ini adalah untuk menguji pengaruh kepemilikan oleh institusi keuangan berupa lembaga bank maupun lembaga bukan bank terhadap nilai perusahaan. Pemilihan sampel menggunakan purposive sampling dan sampel yang digunakan sebanyak 270 perusahaan non keuangan dan non investasi yang terdaftar di Bursa Efek Indonesia selama tahun 2012-2014 dengan jumlah observasi sebanyak 809. Pengujian dalam penelitian ini menggunakan model regresi berganda data panel. Hasil penelitian ini menunjukkan bahwa kepemilikan oleh institusi keuangan berupa lembaga bank tidak berpengaruh terhadap nilai perusahaan sedangkan kepemilikan oleh institusi keuangan berupa lembaga bukan bank berpengaruh positif terhadap nilai perusahaan. Hasil penelitian menunjukkan bahwa pengaruh kepemilikan oleh institusi keuangan berupa lembaga bank lebih besar dibandingkan kepemilikan oleh institusi keuangan berupa lembaga bukan bank terhadap nilai perusahaan.

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This research aims to examine the effect of financial institutions? ownership in form of bank institution and non-bank institution on firm value. This research uses purposive sampling method to determine the samples and the samples of this research are 270 non-financial and non-investment firms listed on Indonesia Stock Exchange in 2012-2014, resulting to 809 observations. This research uses panel data multiple regression. The results of this research show that financial institutions? ownership in the form of bank institution has no influence on firm value while financial institutions? ownership in the form of non-bank institution has a positive influence on firm value. This research shows that the influence of financial institutions? ownership in form of non-bank institution is greater than influence of financial institutions? ownership in form of bank institution on firm value."

"ABSTRAKTesis ini membahas mengenai pengaruh kompetensi sumber daya manusia, sistem informasi akuntansi, pengalaman kerja, dan jenis pegawai terhadap kualitas laporan keuangan pada Komisi Pemilihan Umum Seluruh Provinsi Riau. Jumlah sampel adalah 78 responden. Responden dari sampel adalah pengelola keuangan yang mengerjakan langsung laporan keuangan yakni bendahara, operator Sistem Informasi Manajemen dan Akuntansi Barang Milik Negara SIMAK BMN dan operator Sistem Akuntansi Keuangan SAK , staf pengelola keuangan, Pejabat Penandatangan Surat Perintah Membayar PPSPM , dan Pejabat Pembuat Komitmen PPK . Variabel eksogen yang terbukti berpengaruh positif dan signifikan adalah kompetensi sumber daya manusia, sistem informasi akuntansi dan jenis pegawai sedangkan variabel eksogen pengalaman kerja terbukti tidak berpengaruh positif dan signifikan terhadap kualitas laporan keuangan.

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ABSTRACTThis study discusses about the influence of the competence of human resources, accounting information systems, work experience, and the type of employee to the quality of the financial statements at Electoral Commision province of Riau. The number of samples is 78 respondents. The sample was financial adminstrators who works directly financial statements of the treasurer, the operator of Management Information Systems and State Goods SIMAK BMN and operator of Financial Accounting System SAK , the staff of financial management, official signing of Payment Order PPSPM , and Committing officer CO . Exogenous variables which proved positive and significant effect is the competence of human resources, accounting information system and the type of employee whereas exogenous variables work experience have positive and significant effect on the quality of financial statements."

"ABSTRAKTujuan penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh tingkat adopsi IFRS dan proteksi investor terhadap manajemen laba. Metode penelitian menggunakan data panel dengan jumlah observasi sebanyak 12.784 di emerging markets pada tahun 2011 s.d 2013. Untuk mengukur tingkat adopsi IFRS menggunakan skor berdasarkan tiga tipe perbedaan tingkat adopsi masing-masing negara. Manajemen laba diukur menggunakan akrual diskresioner. Proteksi investor menggunakan proksi strength of investor protection index dari World Bank. Hasil penelitian menunjukkan tingkat adopsi IFRS berpengaruh negatif terhadap manajemen laba. Untuk proteksi investor berpengaruh positif terhadap manajemen laba.

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ABSTRACTThe purpose of this study is to provide empirical evidence about the effect of investor protection and IFRS adoption on earnings management. This study uses panel data with 12.784 firm year observations in emerging markets evidence from 2011 to 2013. To measure IFRS adoption uses score based on three distinctions of the type from IFRS adoption in respective countries. And then for earnings management uses discretionary accruals proxy. While for the investor protection uses strength of investor protection index proxy from World Bank.The findings imply that IFRS adoption significantly negative associated with earnings management. While investor protection significantly positive correlated with earnings management."