Archive for the Jurnal Category

PERENCANAAN DAN PENGAWASAN TERHADAP PENDAPATAN ASLI DAERAH PADA PEMERINTAHAN KOTA BANDA ACEH

Posted in Jurnal, skripsi with tags , , , on April 23, 2009 by Admin

ABSTRAK


Tujuan penelitian ini untuk mengetahui apakah Dipenda telah melakukan perencanaan dan pengawasan yang efektif terhadap pendapatan Asli Daerah, serta seberapa besar jumlah pendapatan asli daerah yang direncanakan dapat direalisasikan.

Data penulisan TGA ini diperoleh melalui penelitian kepustakaan dan penelitian lapangan. Data primer diperoleh melalui interview dan observasi. Metode pengolahan dan analisa data yang digunakan dalam penulisa ini adalah metode analisa deskiptif taitu data yang diperoleh dari lapangan lalu dikumpulkan dan dianalisa berdasarkan teori-teori dari pendapat para ahli yang ada hubungan dengan objek penelitian sebagai landasan teoritis yang kemudian diperoleh suatu kesimpulan dan saran.

Berdasarkan penelitian yang telah dilakukan, hasil penelitian yang dilakukan, hasilb data menunjukan bahwa:(1) Perencanaan yang dilakukan oleh Dipenda telah baik, hal ini dapat dilihat dari kemampuan Dipenda dalam merealisasikan pendapatan asli daerah setiap tahunnya.(2) Pengawasan yang dilakukan juga telah cukup baik ,hal ini dapat dilihat dari adanya pembagian seksi pendataan dan pendaftaran, seksi penetapan, seksi penagihan dan seksi pelaporan. Selain itu, penyelewengan terhadap penerimaan PAD jarang ditemukan.

Dari hasil diatas dapat disimpulkan bahwa perencanaan yang selama ini dilakukan oleh Dipenda telah memenuhi target yang direncanaka. Hal ini didukung oleh baiknya control yang dilakukan oleh Dipenda sehingga penerimaan PAD mengalami peningkatan yang besar pada tiap tahunnya.

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THE EFFECTS OF CHANGE IN GRANTS-IN-AID REGIME AND CUTS ON GRANTS ON MUNICIPALITIES’ EXPENDITURES IN FINLAND

Posted in Jurnal with tags , , on Maret 1, 2009 by Admin

ABSTRACT:

In this preliminary paper the effects of change in grants-in-aid system and grant cutbacks on the municipalities’ operating expenditures are examined using two panel data sets: 1986-1992 covering the matching grants system and 1994-1996, covering the new general grants system. The paper compares the effects of grants in these two grant systems. The effect of matching grants system to municipal expenditures is found to be highly stimulative. The estimations using data from general grant system show that the effect of the grants to operating expenditures is considerably lower than in the matching grant system. This supports the hypotheses that the change from matching grants system to general grants system and the cuts on grants constrain municipalities’ propensity to consume the aided services.

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VALUE RELEVANCE LAPORAN KEUANGAN DI INDONESIA DAN KAITANNYA DENGAN BEBAN IKLAN DAN PROMOSI

Posted in Jurnal with tags , , , on November 7, 2008 by Admin

ARIE RAHAYU HARIANI
MOHAMMAD NASHIH
UNIVERSITAS AIRLANGGA

ABSTRACT
In this study we investigate the value relevance of financial information in Indonesia and its association to advertising and promotion expenditures. We use 1993-2003 period as samples for the declining question and 2002-2003 period as samples for the advertising and promotion expenditure question and we use R2 of price level regression that is derived from Ohlson model (1995) as the value relevance measure.
Results did not show a decline in financial report value relevance—in contrary, it showed an increase—even after we excluded (i) new firms and (ii) firms that have negative earnings. Analyses on structural break showed that the increase happened in 1999-2003 period. The unconformance to hypotheses also found when we examine the association of financial information value relevance and the advertising and promotion expenditure.

MEKANISME CORPORATE GOVERNANCE, KUALITAS LABA DAN NILAI PERUSAHAAN

Posted in Jurnal with tags , , , on November 7, 2008 by Admin

HAMONANGAN SIALLAGAN1
UNIVERSITAS HKBP NOMMENSEN
MAS’UD MACHFOEDZ2
UNIVERSITAS GADJAH MADA

ABSTRACT
This study’s objectives were to investigate the relationship between corporate governance and earnings quality, earnings quality and value of the firm, corporate governance mechanism and value of the firm, and whether earnings quality is the intervening variable between corporate governance and value of the firm. By using 74 samples and 197 observations, the result indicates that first, corporate governance influence earnings quality. (1)Managerial ownership positively influences earnings quality, (2)Board of commissioner negatively influences earnings quality, (3)Audit committee positively influence earnings quality. Second, earnings quality positively influences value of firm. Third, corporate governance mechanism influences value of the firm. Finally, the result indicates that earnings quality is not the intervening variable between corporate governance mechanism and value of the firm.

Keyword: corporate governance, earnings quality, discretionary accrual, value of the firm

MANAJEMEN LABA : BUKTI DARI SET KESEMPATAN INVESTASI, UTANG, KOS POLITIS, DAN KONSENTRASI PASAR PADA PASAR YANG SEDANG BERKEMBANG

Posted in Jurnal with tags , , , on November 7, 2008 by Admin

Zaenal Fanani
Universitas Airlangga Surabaya

ABSTRACT
The aim of this study is to prove whether manager manage earning for the purpose of informative or target opportunistic. Research also investigate whether investment opportunity set influences choice of manager to report as opportunistic to hide performance or to report earning more informative concerning to debt, political cost, market share and earning.
Sample of this research were chosen by using purposive sampling of 350 manufacturing business listed in the Jakarta Stock Exchange, start from 1997 up to 2002. Structural Equation Modelling (SEM) by using program of Analysis of Moment Structures (AMOS) is the appropriate statistical technique to examine pattern relation of formed model
The results show that earning management, political cost, market share and earning have a significant effect to share price, whereas investment opportunity set does not have a significant effect to share price. From some variables which influence earning management, only the debt having a significant effect while other variable (i.e., invesment opportunity set, political cost, market share) do not show significant outcome. And for the variable influencing earning only debt and the market share which significant while other variable that is invesment opportunity set and political cost do not show influence which significant.
This study indicates that earning management conducted by manager in in Developing Market (Indonesia) represent informative earning management which means all investor have more own belief in earning reporting, but this research cannot prove that company owning high of investment opportunity set tend to conduct informative earning management.

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REAKSI PASAR PUBLIKASI CORPORATE GOVERNANCE PERCEPTION INDEX PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA

Posted in Jurnal with tags , , , on November 6, 2008 by Admin

Luciana Spica Almilia, S.E., M. Si.
Alumnus Program Pasca Sarjana Program Studi Ilmu Akuntani UGM Yogyakarta
Dosen Tetap Jurusan Akuntansi STIE PERBANAS Surabaya
e-mail: almilia_spica@yahoo.com

Lailul L. Sifa, S.E.

Alumnus Program Strata 1 Jurusan Akuntansi STIE PERBANAS Surabaya

Abstract:
The objective of this research is to empirically examine about the market reaction of corporate governance perception index announcement. The analysis include two aspects: abnormal return and trading volume activity of corporate governance perception index announcement by big ten firms and not big ten firms.
The sample of this research is 24 big ten firms and 79 non big ten firms during the period of 2001 – 2003. The result of this research show that corporate governance perception index has information content and statistically significant responded by the market around the date of corporate governance perception index announcement. The difference between abnormal return and trading volume activity of big ten firms and not big ten firms around corporate governance perception index announcement is not significant.
Keywords: corporate governance perception index, abnormal return, trading volume activity, market reaction.

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