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This study examines the effect of PAD, DAU, DAK, DBH, Area on Capital Expenditures and their impact on Economic Growth. The population in this study is the Province / Region of Sumatra, Java, and Bali in 2012-2017.The sampling method uses purposive sampling with the study period from 2012-2017 producing 96 samples. The relationship and or influence between variables is explained by using the multiple regression analysis method. the results of the study show that PAD, DAK and area have a significant positive effect on Capital Expenditures, DAU and DBH have no effect on Capital Expenditures, Capital Expenditures have a significant negative effect on Economic Growth. Testing the control variable shows that the relationship between the Human Development Index has no effect on Economic Growth, while Direct Foreign Investment has a significant positive effect on Economic Growth.  Keywords: Capital Expenditures, PAD, DAU, DAK, DBH, Area, Human Development Index, Direct Foreign Investment, and Economic Growth

The purpose of this study is to examine the Determinants to Corporate Social Resposibility Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange. The dependent variable is Corporate Social Resposibility Disclosure. Independent variable are Firm Size, Liquidity, Profitability, Industrial Type, Managerial Ownership, and Size of Board of Commissioner. The population in this study was all Manufacturing Company listed on the Indonesia Stock Exchange in 2015-2017. Samples were 247 manufacturing companies. This study used purposive sampling method.The analysis used in this reseacrh are multiple linear regression analysis. The results of the testing of hypotheses partial evaluation shows that there are significant influence on Firm Size, Liquidity,Profitability, and Size of Board of Commisioner while for Industrial Type and Managerial Ownership not have significant influence to the Corporate Social Responsibility Disclosure.  Keywords: firm size, liquidity, proftitability, industrial type, managerial ownership, size of board of commissioner, corporate social resposibility disclosure

This study aims to determine the effect of liquidity, operating cash flow, leverage, fixed asset intensity, and firm size to the selection fixed asset revaluation model in manufactured companies.  This research was done in Indonesia Stock Exchange (IDX) year 2013-2017.The sample in this research is taken by using purposive sampling method of 501 companies. The data usedare secondary data in the form of company's financial statements analyzed using logistic regression.The results of this study indicate that the liquidity, leverage, and operation cash flow have not effect to the selection of  fixed asset revaluation model. While fixed assets intensity and firm size have positive significant effect to the selection of  fixed asset revaluation model.  Keywords:             Fixed assets revaluation, liquidity, leverage, fixed assets intensity, operating cash flow, and firm size.

This research aims to examine the effect of firm size, profitability,financial leverage, boox-tax differences and public ownership structureto income smoothing at manufacturing companies listed on the Indonesian Stock Exchange (Bursa Efek Indonesia) in 2014-2017.The population in this research are Manufacturing Companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia). Sampling method using purposive sampling in the technique of data analysis is multiple linear regression analysis.The results of this research indicate that firm size, profitability, financial leveragehave a positif significant influence on Income Smoothing. Public ownership structurehave a negativesignificant effect on Income Smoothin whileboox-tax differences have no effect on Income Smoothing.  Keywords: Firm Size, Profitability, Financial Leverage, Boox-Tax Differences, Public Ownership Structure, and Income Smoothing.

This study examines the effect of capital structure, independent commissioners, managerial ownership, institutional ownership and firm size on earnings quality. The sample in this study used 104 data from 26 manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017 by using purposive sampling method. The analysis tools used are normality test, classical assumption test, multiple linear regression test, model test and hypothesis test. Based on the research that has been done, the results of this study showed that frim size have a significant positive effect on earnings quality, capital structure and independent commissioners have a significant negative effect on earnings quality. While managerial ownership and institutional ownership have no significant effect on earnings quality.  Keywords: capital structure, independent commisiones, managerial ownership, institutionalownership firm size and earnings quality

This research was conducted to test the effect of corporate governance to risk disclosure of bank firms. Corporate governance are indentifed as the Board Size, The Propotion Of Independent Director, Managerial Ownership, Internasional Ownership, Level Of Profitability and number of audit committe members. The population used in this study is the Banking Company listed ini Indonesia Stock Exchange (IDX) during 2015-2017. Sampling method used is purposive sampling, with a total sampel 66 companies.The test results showed that the variable The Board Size and Managerial Ownership positive and significant on the Risk Disclosure. The Propotion Of Independent Director positive and no significant on the Risk Disclosure. Internasional Ownership, Level Of Profitability and Number Of Audit Committe Members negative and no significant on the Risk Disclosure.  Keywords : corporate governance, level of profitability, risk disclosure

This study aims to examine the detection of Fraud's Financial Statementusing the pentagon theory. This research was conducted using the variable Financial Stability ,Financial Target, External Pressur, Personal Financial Need, Ineffective Monitoring, Nature of Industry , Rationalization , Capability and Arrogance . The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses a purpose sampling method, so that 44 companies can be used as samples every year. The analytical tool used in this study is logistic regression analysis. The test results show that Nature of Industry has a significant positive effect on financial statement fraud. External Pressure has a significant negative effect on Financial Statement Fraud. While variable Financial Stability, Financial Target , Personal Financial Need, Ineffective Monitoring , Rationalization Capability and Arrogance has no a significant effect on Financial Statement Fraud. Keywords: financial statement, financial stability, financial target, external pressure, nature of industry, personal financial need, ineffective monitoring, rationalization, capability and arrogance

Based on this, the research has the aim to test the effect of profitability, dividend policy, and the policy of debt to the value of companies listed on the Indonesia Stock Exchange. In this study population is all listed manufacturing companies (Go Public) at the Indonesian Stock Exchange (BEI) 2011-2013. The sample in this study are listed manufacturing companies (Go Public) at the Indonesian Stock Exchange (BEI) 2011-2013. The sampling method used in this study is judgment sampling method, which is one form of purposive sampling by sampling predetermined based on the intent of the study. Based on this can be obtained samples 36 companies. Methods of data analysis using multiple linear regression analysis. Based analyst who conducted the study concluded that profitability has a significant influence on the value of the firm's dividend policy has a significant influence on the value of companies and debt policy has no significant effect on firm value.  Keywords: profitability, dividend policy, debt policy, and value of the company

This research was conducted to examine the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR),Net Interest Margin (NIM), Non Performing Loans (NPL) to the Profitability of Foreign Exchange Banks. This research was set 5 years from the period 2013-2017. The population of this research used35 Foreign Exchange Banks listed on the Bank Indonesia. The facts used comes from the annual financial statements of 35 Foreign Exchange Banks. Data analysis using panel data regression analysis. To choose estimation of Fixed Effect Model (FEM) and Random Effect Model (REM) using Hausman Test technique. The results of data analysis using the help of E-Views software, based on the Hausman Test, are recommended to use Random Effect Model (REM). The results of data analysis show that 1) Capital Adequacy Ratio (CAR) hasno effect on profitability (ROA), 2) Loan to Deposit Ratio (LDR) has a  positiveeffect and significant on profitability (ROA), 3) Net Interest Margin (NIM) has a positive effect on profitability (ROA), 4) Non Performing Loans (NPL) has a negative effecton profitability (ROA).  Key Words :  return on asset, capital adequacy ratio, loan to deposit ratio , net interest margin, non performing loan.

This research aims to investigate the impact of ownership structure (foreign ownership, promoter ownership, managerial ownership, and public ownership) on firm value mediated by idiosyncratic risk. The population used is the whole companies listed in Indonesian Stock Exchange (BEI) on the period of 2013-2017. The number of samples is 182 companies each year, which was selected by purposive sampling method. This research uses documentary data, i.e. the annual report and financial statements. Path analysis used to analyze data and hypothesis mediation analysed by using Sobel test. The results show that foreign ownership, managerial ownership, and public ownership have a negative and significant impact on the idiosyncratic risk, while the promoter ownership has a positive and significant impact on the idiosyncratic risk. Idiosyncratic risk and promoter have a negative and significant impact on firm value, foreign ownership  has a positive but  insignificant impact on firm value, while managerial ownership and public ownership have a positive and significant impact on firm value. In addition, idiosyncraticn risk can madiate the impact of ownership structure (foreign ownership, promoter ownership, managerial ownership, and public ownership) on firm value. The implication of this research is that companies and investors can consider the importance of idiosyncratic risk through diversification of ownership structure as a mechanism for achieving firm value. The idiosyncratic risk is expected to assist the investor in making business decisions as they reflect the company’s specific information and fluctuate accordingly and the movement is independent of market movements.  Keywords : ownership structure, foreign ownership, promoter ownership, managerial ownership, public ownership, idiosyncratic risk, and firm value

Audit report lag is time in finishing job audient until publication date of audit report. This study aims to examine and analyze the effect of the size of the company , profitability, age of the firm , solvency , size of public accounting firms to audit report lag on manufacturing companies listed in Indonesia Stock Exchange (BEI). The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013 to 2016 that reported complete financial statements and published in Indonesian Capital Market Directory (ICMD) and IDX website. Samples are included in the criteria of this study were 45 companies using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis using SPSS 20. The results showed that the variable of the size of the company are significant positive effect on audit report lag, variable solvency are not significant positive effect on audit report lag. variable, the size of the company and profitability are significant negative effect on audit report lag, and variable age of the firm is not significant negative effect on audit report lag.  Keywords:  audit report lag the size of the company, profitability, the age of the company, solvency, the size of the public accounting firm (KAP).

This study aims to examine the effect of the realized of revenue, size of local government, number of units under regional (SKPD), the life of the local government, the size of the legislature,and the intergovernmental revenue on the level of disclosure LKPD Regency / City in Central Java province.The study population was District / City of Central Java Province during the years 2014-2016 that have been audited by the BPK. The sample used is 105 local government financial statements are all the population sampled.This research data analysis methods using the multiple linear regression analysis by SPSS 19.The results showed that realized of revenue, number of units under regional (SKPD), and the ratio of self-sufficiency have significant effect on the level of disclosure LKPD. While variable size of local government, the life of local governments, intergovernmental revenue, and a legislative measure does not affect the level of disclosure LKPD.  Keywords:   level of disclosure lkpd, realized of revenue, number of units under regional (skpd), local government size, ratio independence, local government age, size of the legislature, and the intergovernmental revenue

This study aims to analyze the Determinants of Financial Performance of District / City Governments in Central Java Province. This study discusses the financial determinants of local government using proxy measures (size), Prosperity (wealth), legislative measure, intergovernmental income and leverage.This study discusses the Local Government Financial Report (LKPD) by taking a sample of 35 districts / cities in Central Java in 2015-2017. The data used in this research is secondary data. The analytical tool used in this research is multiple linear regression.         The results of this study show that the size of the Regional Government and Prosperity is not related to the financial performance of the Regency / City of Central Java Province in 2015-2017. While Legislative Measures play a significant negative role in the Financial Performance of District / City Governments in Central Java in 2015-2017, and Intergovernmental Income and Leverage does not affect the financial performance of Regency / City Governments in Central Java in 20015-2017.  Keywords: financial performance, local government size, prosperity, legislative size, intergovernmental income, and leverage.

This study aims to examine the effect of the realized of revenue, size of local government, number of units under regional (SKPD), the life of the local government, the size of the legislature,and the intergovernmental revenue on the level of disclosure LKPD Regency / City in Central Java province.The study population was District / City of Central Java Province during the years 2014-2016 that have been audited by the BPK. The sample used is 105 local government financial statements are all the population sampled.This research data analysis methods using the multiple linear regression analysis by SPSS 19.The results showed that realized of revenue, number of units under regional (SKPD), and the ratio of self-sufficiency have significant effect on the level of disclosure LKPD. While variable size of local government, the life of local governments, intergovernmental revenue, and a legislative measure does not affect the level of disclosure LKPD.  Keywords:   level of disclosure lkpd, realized of revenue, number of units under regional (skpd), local government size, ratio independence, local government age, size of the legislature, and the intergovernmental revenue

This study examines the effect of cash flow volatility, accruals, sales volatility, debt level, operating cycle and firm size to earnings persistence. This research is conducted at Indonesia Stock Exchange by using unit of analysis of manufacturing company which have go public. Sampling method using purposive sampling with research period 2014-2016. Relationship and or influence between variables explained by using multiple analysis method with program SPSS 19. The results showed that the sales volatility, debt level and operating cycles had a significant effect. While volatility of cash flow, the amount of accruals and firm size have no effect to earnings persistence.  Keywords: volatility of cash flow, accrual amount, sales volatility, debt level, operating cycle, firm size and profit persistence.

This study examines the effects of institutional ownership structures, managerial ownership structures, public ownership structures, growth opportunities,debt convenant (leverage), tax and political costs, litigation risk to accounting conservatism. The research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2014-2016. Relationship and between variable is described by using multiple regression analysis. The results showes that the institutional ownership structures had no significant effect on accounting conservatism,managerial ownership structures had no significant effect on accounting conservatism, public ownership structures had no significant effect on accounting conservatism, growth opportunities has negative no significant effect on accounting conservatism, Debt Convenant (leverage) has negative effect on accounting conservatism, tax and political costs has positive effect on accounting Conservatism, litigation risk has negative effect on accounting conservatism  Keyword: institutional ownership structures, managerial ownership structures, public ownership structures, growth opportunities,debt convenant (leverage), tax and political costs, litigation risk and accounting conservatism.

The purpose of this study is Student accounting after graduation can choose the type of career in accordance with the field of science one of them is as a public accountant. This study aims to analyze the factors that affect the interests of accounting students for a career as a public accountant. Samples used in this study are students accounting semester 6 and above University Stikubank (UNISBANK) Semarang with the number of respondents as many as 88 people. The data used in this study is primary data that the data obtained from the distribution of questionnaires to students majoring in accounting. Based on the results of research and analysis that have been done can be concluded: Variable financial reward, professional recognition, social values, work environment, and personality have a significant positive effect on the interest of accounting students career as a public accountant. While the variables of professional training and job market considerations have a significant negative effect on the interest of accounting career students as public accountants. The financial reward variable is a variable that has a considerable effect on the interest of accounting students as a puclic accountant.  Keywords:         financial awards, professional training, professional recognition, social values, work environment, job market considerations, and personality towards the interests of accounting students career as public accountants

Limited capacity in State Universities makes private universities have the same opportunity to be selected for prospective students who are not accommodated in State Universities in continuing their studies. The ability to obtain a large number of students depends on delivery of information from private university (PTS) concerned, through marketing strategy of services implemented by private universities. This also applies to STTKD Yogyakarta. The formulation of the problem in this study is the extent of influence of advertising, sales promotion, personal sales, public relations and direct marketing on student decisions to study at the Yogyakarta Aerospace Technology College (STTKD). This study aims to (1) find out the influence of advertising, sales promotion, personal sales, public relations and direct marketing on student decisions chosen by the Yogyakarta Aerospace Technology College (STTKD) and (2) to find out which factors are most dominant in student decisions. Theory used is theory of Marketing Management related to Consumer Behavior. Primary data collection techniques with questionnaires, supported by interviews. Sample in this study was 95 respondents. Research method used is quantitative descriptive. Type of research conducted is a case study supported by a survey, nature of this study is descriptive research. Data processing uses SPSS version 15 software with descriptive analysis and hypothesis testing using multiple linear regression analysis. Determination coefficient (R2) is 0.64. This shows that independent variables studied were able to explain 64% of the decision students to choose Yogyakarta Aerospace Technology College, while remaining 36% was explained by other independent variables that were not examined. Results showed that marketing promotion mix (advertising, promotion sales, personal sales, public relations and direct marketing) had a significant effect on students 'decision to choose Yogyakarta Aerospace Technology College, and direct marketing factors had most dominant influence on students' decision to choose education at STTKD Yogyakarta.

Tujuan penelitian ini adalah 1). Untuk mengetahui ada tidaknya korelasi antarapendidikan karakter dengan sikap nasionalisme pada siswa kelas VII SMP N 1Colomadu tahun pelajaran 2018/2019. 2). Untuk mengetahui ada tidaknya korelasiantara sikap bela Negara dengan sikap nasionalisme pada siswa kelas VII SMP N 1Colomadu tahun pelajaran 2018/2019. 3). Untuk mengetahui ada tidaknya korelasiantara pendidikan karakter dan sikap bela Negara dengan sikap nasionalisme pada siswakelas VII SMP N 1 Colomadu tahun pelajaran 2018/2019. SMP N 1 Colomadu terletakdi jalan Adi Sumarmo No. 51, Klolokan Rt 01/ Rw 01 Kelurahan Gawanan, KecamatanColomadu, Kota Karanganyar.Metode penelitian yang digunakan adalah penelitian korelasional. Populasidalam penelitian ini adalah semua siswa kelas VII SMP N 1 Colomadu Tahun Pelajaran2018/2019 yang berjumlah 220 siswa. Sampel yang digunakan dalam penelitian iniyaitu berjumlah 55 siswa. Teknik pengambilan sampel dalam penelitian inimenggunakan teknik Proportional Random Sampling. Teknik pengumpulan datamenggunakan angket dan dokumentasi. Teknik analisis data menggunakan uji korelasiproduct moment dankorelasi ganda.Berdasarkan hasil analisis data diperoleh kesimpulan sebagai berikut: 1)Korelasi antara Pendidikan Karakter dengan Sikap Nasionalisme pada Siswa Kelas VIISMP N 1 Colomadu Tahun Pelajaran 2018/2019 menunjukkan bahwa nilai rx1y = 0,944> r tabel 5% = 0,266. Dengan demikian hipotesis yang menyatakan bahwa: “Terdapathubungan yang positif dan signifikan antara Pendidikan Karakter dengan SikapNasionalisme pada siswa kelas VII di SMP Negeri I Colomadu tahun pelajaran2018/2019” terbukti kebenarannya. 2) Korelasi antara Sikap Bela Negara dengan SikapNasionalisme pada Siswa Kelas VII SMP N 1 Colomadu Tahun Pelajaran 2018/2019menunjukkan bahwa nilai rx2y = 0,989 > r tabel 5% = 0,266. Dengan demikian hipotesisyang menyatakan bahwa: “Terdapat hubungan yang positif dan signifikan antara SikapBela Negara dengan Sikap Nasionalisme pada siswa kelas VII di SMP Negeri IColomadu tahun pelajaran 2018/2019” terbukti kebenarannya. 3) Korelasi antaraPendidikan Karakter dan Sikap Bela Negara dengan Sikap Nasionalisme pada SiswaKelas VII SMP N 1 Colomadu Tahun Pelajaran 2018/2019 menunjukkan bahwa nilaiRx1x2y = 0,984 > r tabel 5% = 0,266. Dengan demikian hipotesis yang menyatakanbahwa: “Terdapat hubungan yang positif dan signifikan antara Pendidikan Karakter danSikap Bela Negara dengan Sikap Nasionalisme pada siswa kelas VII di SMP Negeri IColomadu tahun pelajaran 2018/2019” terbukti kebenarannya.Kata Kunci: Pendidikan Karakter, Sikap Bela Negara, Sikap Nasionalisme

Tujuan dalam penelitian ini adalah untuk untuk mengetahui Ada Tidaknya Korelasiantara Pendidikan Karakter Dengan Perilaku Religius Pada Siswa Kelas VII SMPN 1Colomadu Tahun Pelajaran 2018/2019.Populasi dalam penelitian ini adalah semua siswa kelas VII SMP Negeri IColomadu Tahun Pelajaran 2018/2019 yang berjumlah 220 siswa. Sampel yang digunakandalam penelitian ini yaitu berjumlah 55 siswa. Teknik pengambilan sampel dalampenelitian ini menggunakan teknik Proportionate Stratified Random Sampling. Teknikpengumpulan data menggunakan angket dan dokumentasi. Teknik analisis datamenggunakan uji korelasi product moment.Berdasarkan hasil analisis data diperoleh kesimpulan bahwa hasil analisis datamengenai Korelasi antara Pendidikan Karakter Dengan Perilaku Religius Pada Siswa KelasVII SMPN 1 Colomadu Tahun Pelajaran 2018/2019 diperoleh nilai r hitung yaitu rxy =0,401 > r tabel 5% = 0,266. Dengan demikian hipotesis yang menyatakan bahwa:“Terdapat hubungan yang positif dan signifikan antara Korelasi antara PendidikanKarakter Dengan Perilaku Religius Pada Siswa Kelas VII SMPN 1 Colomadu TahunPelajaran 2018/2019” terbukti kebenarannya.Kata Kunci: Pendidikan Karakter, Perilaku Religius