Volume 12 No. 2, Desember 2011http://hdl.handle.net/11617/28682024-03-29T11:13:49Z2024-03-29T11:13:49ZPENGARUH MEKANISME CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA DAN KINERJA PERUSAHAANSusilowati, HeniTriyonoSyamsudinhttp://hdl.handle.net/11617/29072018-03-19T04:35:38Z2011-12-01T00:00:00ZPENGARUH MEKANISME CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA DAN KINERJA PERUSAHAAN
Susilowati, Heni; Triyono; Syamsudin
The objective of this research is to examine the influence of corporate governance
mechanism, namely institutional ownership, managerial ownership, size of board,
proportion of independent board, size of audit committee and also another variable
leverage to earnings management. And examine the influence of corporate
governance mechanism and leverage to company performance. This research also
examanines concequensies of earnings management to corporate performance.The
research used secondary data in form of annual report which contained financial
report’s company who listed in IDX website from 2008 to 2010. Sample gathered by
purposive sampling method and give 198 companies for year 2008-2010. The method
of analysis of this research used multi regression. The results of this research indicate
that (1) The mechanism of corporate governance (managerial ownership, board size,
and proportion of independent board) effect on earnings management. (2) The
mechanism of corporate governance (institutional ownership and the proportion
of independent board) as well as the leverage effect on company performance. (3)
Earnings management influence on company performance. Earnings management
made manager of the financial statements will affect the company’s performance.
2011-12-01T00:00:00ZMEMAHAMI PENGARUH MODERASI KARAKTERISTIK KONSUMEN DAN FAKTOR SITUASIONAL DALAM PEMBENTUKAN SIKAP DAN NIAT TERHADAP PENGGUNAAN TEKNOLOGI SWA LAYANPrasetiani, Titi RahayuPurwadi, DidikMardalis, Ahmadhttp://hdl.handle.net/11617/29062018-03-19T04:35:36Z2011-12-01T00:00:00ZMEMAHAMI PENGARUH MODERASI KARAKTERISTIK KONSUMEN DAN FAKTOR SITUASIONAL DALAM PEMBENTUKAN SIKAP DAN NIAT TERHADAP PENGGUNAAN TEKNOLOGI SWA LAYAN
Prasetiani, Titi Rahayu; Purwadi, Didik; Mardalis, Ahmad
The growth in service delivery options based on technology has been remarkable,
including in banking services for example by using ATM (Automated Teller Machine)
as an alternative choice of service of bank tellers. The problem is some individuals want
to adopt self service technology (SST) while some others do not want. Therefore it is
important to understand the processes underlying consumer attitude and how consumer
make choices, because it is important to describing and predicting consumer behavior
to use self service technology. This research investigates the core attitudinal model that
is the processes underlying consumer attitude about SST in ATM services, and
investigates how attitude can influences consumer intention to use that technology. The
accelerating growth in SST today is also giving rise to questions about the acceptance of
such form of service delivery by all kind of consumers and under different situational
context. This is case study at Bank BRI which total respondents were 300 customers.
All data was analyzed using statistic non parametric program with applicable for
Structural Equation Model (SEM), that is Partial Least Square (PLS).The measurement
result show that consumer attitude about ATM were affected by all of variables of
consumer’s expectancy value component (ease of use, performance and fun). But not
all of variables of personality traits component can moderate the relationships between
consumer’s expectancy value component and consumer attitude about ATM. The
respondents perceived that situational factors can not moderate in the relationship
between consumer attitude and consumer’s intention to use that technology.
2011-12-01T00:00:00ZPENGARUH PERSEPSI TENTANG SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PELAYANAN FISKUS PADA KEPATUHAN WAJIB PAJAKRahmanhttp://hdl.handle.net/11617/29052018-03-19T04:36:00Z2011-12-01T00:00:00ZPENGARUH PERSEPSI TENTANG SANKSI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PELAYANAN FISKUS PADA KEPATUHAN WAJIB PAJAK
Rahman
ABSTRACT
Taxpayer compliance rate can be influenced by several factors, among which is
the understanding of taxation procedures and perceptions about sanction taxation
Taxpayers and taxpayer awareness and service fiscus. To be complied with tax laws,
then there should be tax penalties for the offenders. Taxpayers will meet taxation
obligations if the view that sanctions will be more disadvantageous tax.This study
aims to determine (1) Effect of perceptions of sanctions against tax compliance Tax
Agency Tax Services Office Primary Klaten, (2) The influence of consciousness on
adherence Taxpayers Taxpayers Tax Office Agency in Primary Klaten, and (3) Effect
of service fiskus Taxpayer Agency for compliance in the Tax Office Primary Klaten.The
population in this study are all taxpayers Agency. The sampling technique is done by
accidental sampling, which was found about 132 respondents. Data were collected
using a questionnaire. Methods of data analysis using multiple linear regression
analysis.The analysis showed that: (1) Perceptions of sanctions taxation effect on
taxpayer compliance in the Tax Office Agency Klaten Pratama, (2) Taxpayer
Awareness effect on taxpayer compliance Bodies in Primary Klaten Tax Office, and
(3) Service fiskus effect on taxpayer compliance Bodies in Tax Office Primary Klaten.
2011-12-01T00:00:00ZKONTRIBUSI INSENTIF, BUDAYA ORGANISASI, DAN ANALISIS PEKERJAAN TERHADAP MOTIVASI KERJA PEGAWAIBaskara, Salis Helmyhttp://hdl.handle.net/11617/29042018-03-19T04:35:33Z2011-12-01T00:00:00ZKONTRIBUSI INSENTIF, BUDAYA ORGANISASI, DAN ANALISIS PEKERJAAN TERHADAP MOTIVASI KERJA PEGAWAI
Baskara, Salis Helmy
ABSTRACT
The purpose of this study were (1) To analyze the contribution of variable
incentives, organizational culture, and analysis work on employee motivation and
Oversight Office of Customs and Excise Customs Type Madya Surakarta. (2) To
know what is the most dominant factor contributing to employee motivation and
Oversight Office of Customs and Excise Customs Type Madya Surakarta.The
population in this study were all employees of the Office of Oversight and Customs
and Excise Customs Surakarta Type Madya of 93 employees. Samples of 93
employees, with the sampling technique with saturated sampling technique.
Engineering data analysis using binary logistic regression analysis. Based on the
research by using binary logistic regression analysis model, the results can be
summarized as follows: (1) Variable incentive, cultural, organizational, and analytical
work has a positive contribution to employee motivation and Oversight Office of
Customs and Excise Customs Type Madya Surakarta, (2) The test results or
expectations B Exp (B) note that the variable incentives have the greatest
contribution compared with a variable analysis of organizational culture and
employee motivation to work on Oversight Office and Customs and Excise Customs
Type Madya Surakarta. This proves the truth of the hypothesis that says the most
dominant variable incentive to contribute to employee motivation and Oversight
Office of Customs and Excise Customs Type Madya Surakarta.
2011-12-01T00:00:00Z