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This research is about the value of manufacture company in Indonesian stock exchange from 2012 until 2016. The purpose of this research is to analyze profitability, and good corporate governance in mediating the influence of company growth and capital structure to firm value. The sample is selected through purposive sampling as many as 46 manufacturing companies in Indonesian stock exchange. The data obtained by analyzing the company's financial statements of the year 2012 to 2016. Data analysis is using multiple linear regression with SEM-PLS 4.0 program. The result showed that company growth has a significant positive effect to profitability, capital structure has positive effect not significant to profitability. The company growth has a negative effect not significant to good corporate governance, capital structure has positive effect not significant to good corporate governance. The company growth has positive effect not significant to firm value, capital structure has negative effect not significant to firm value. Profitability, and good corporate governance have a significant positive effect on firm value. Profitability mediates the influence of company growth, and the capital structure to firm value. Good corporate governance does not mediate the effect of company growth, and the capital structure to firm value, good corporate governance mediates the influence of capital structure to firm value.

The purpose of this research is to examine the influence of proportion of independent directors and the existence of an audit committee against tax avoidance. The population in this study is an industrial companies and real estate properties listed on the Indonesia Stock Exchange period of 2012-2016. The sample selection is conducted by using purposive sampling method, therefore as many as 173 of observation sample was obtained. Analysis technique to examine the hypotheses is multiple linier regressions. The result of this research shows proportion of independent directors have no significant on tax avoidance. The existence of an audit committee has positive significant influence on tax avoidance

Penelitian ini bertujuan untuk menganalisis korelasi antara civic knowledge dalamPendidikan Pancasila dan Kewarganegaraan dengan kesadaran hukum berlalu lintaspada siswa kelas X SMA Muhammadiyah 2 Gemolong Tahun Pelajaran 2016/2017.Populasi yang diteliti dalam penelitian ini adalah keseluruhan siswa kelas X SMAMuhammadiyah 2 Gemolong Tahun Pelajaran 2016/2017, yang berjumlah 120 siswa,terdiri atas 5 kelas yaitu kelas X A sampai kelas X E. Sampel sebanyak 25% dari jumlahpopulasi 120 yaitu 30 siswa dengan teknik Sample Random Sampling dan SamplingKuota. Teknik pengumpulan data menggunakan kuesioner, observasi dan dokumentasi.Instrumen penelitian yang digunakan dianalisis menggunakan uji validitas danreliabilitas. Teknik analisis data Korelasi Product Moment.Berdasarkan hasil penelitian yang telah dilakukan, diketahui nilai r hitung sebesar0,824, kemudian dikonsultasikan dengan N = 30, yang menunjukkan ttabel pada tarafsignifikansi 5% = 0,361 dan taraf signifikansi 1% = 0,463. Nilai rhitung lebih besardaripada rtabel, atas dasar taraf signifikansi 5% maupun 1% atau (0,361 < 0,824 >0,463). Sehubungan dengan hal tersebut, maka hipotesis yang diajukan yaitu: ”Adakorelasi yang kuat antara civic knowledge dalam Pendidikan Pancasila danKewarganegaraan dengan kesadaran hukum berlalu lintas pada siswa kelas X SMAMuhammadiyah 2 Gemolong Tahun Pelajaran 2016/2017”, terbukti kebenarannya.Kata kunci : Civic Knowledge, danKesadaran Hukum Berlalu Lintas.

Tujuan penelitian ini adalah 1). Untuk mengetahui pengembangan model literasiuntuk peningkatan Civic Virtue pada siswa SMAN 6 Surakarta tahun ajaran 2017/2018.2). Untuk mengetahui pemanfaatan media sosial pada siswa SMAN 6 Surakarta tahunajaran 2017/2018. 3). Untuk mengetahui pengembangan model literasi melaluipemanfaatan media sosial untuk meningkatkan civic virtuepada siswa SMAN 6Surakarta tahun ajaran 2017/2018. SMA N 6 Surakarta terletak di jalan Mr. SartonoNo.30 Surakarta, Kelurahan Nusukan, Kecamatan Banjarsari, Kota Surakarta dengankode pos 57135.Metode penelitian yang digunakan adalah penelitian deskriptif kualitatif yaituWakil Kepala Sekolah bagian Kurikulum, Guru PPKn dan siswa SMAN 6Surakartasebagaisubjek. Sedangkan data yang di kumpulkan dalam penelitiam iniadalah data primer dan data sekunder tentang pengembangan model literasi melaluipemanfaatan media sosial guna meningkatkan civic virtue siswa di SMAN 6 Surakarta.Teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Untukteknik analisis data dengan menetapkan informasi kunci yang merupakan informan yangdipercaya dapat membuka informasi kepada peneliti dalam berwawancara. Setelah itu,perhatian peneliti pada objek penelitian dan memulai membuat instrumen wawancaradeskripsi, jadi proses penelitian ini berangkat dari luas kemudian memfokuskan, dankemudian meluas lagi sehingga kemudian dapat di ambil kesimpulan dari narasumberyang disajikan dengan bentuk narasi. Sebelum melakukan wawancara, penelitimelakukan observasi pada kelas 11 MIPA SMAN 6 Surakarta.Hasil penelitian menunjukan bahwa 1) Pengembangan model literasi terintegrasimelalui rencana pelaksanaan pembelajaran yang di sisipkan dalam setiap pembelajaran.2) pemanfaatan media sosial sebagai media pembelajaran PPKn memberi dampakpositif dan dampak negatif. 3) dengan pembiasaan berliterasi dalam pembelajaran yangmemanfaatan media sosial dapat meningkatkan civic virtue siswa sehingga menjadikansiswa berperilaku baik di sekolah maupun di masyarakat.Kata Kunci : Pengembangan Model Literasi, Media Sosial, CivicVirtue.

This research analyzes the effect of perception on customer orientationand perception on company reputation on perception of strategic serviceorientation and its impact on customer satisfaction. The research problem isbased on 2 (two) issues: first is research gap based on previous researchbackground for example, referring to the borders and direction of researchwill come on and inconsistent with previous findings such as in Homburg etal., ( 2002); Chenet et al., (2000); Pelham, (1997); Doney and Cannon(1997). And the second comes from the research problems, which is found inthe data that gives an overview of the condition of PT. MandalatamaArmada Motor deals with the targets and sales realization of "Honda"brand products in Semarang region, where in 2005 PT. MandalatamaArmada Motor can not meet the targeted marketing of 869 units and canonly be realized 725 or 83% only.A model has been developed and five hypotheses have been formulatedto address this research problem. Sampling technique is purposive method(purposive sampling). Respondents from this study amounted to 120respondents, where respondents are customers of PT. Mandalatama ArmadaMotor. The data analysis tool used is Structural Equation Modeling (SEM)in AMOS 4.01 program. The results of this research data analysis show themodel and research results can be received well. And furthermore the resultsof this study prove the influence of perceptions on customer orientation toperceptions of strategic service orientation is a significant positip.Perceptions of a company's reputation have a positive effect on perceptions ofstrategic service orientation. Perceptions of customer orientation have apositive effect on customer satisfaction. And the influence of perceptions onthe company's reputation on customer satisfaction is a significant positively.As well as perceptions of the orientation of strategic services positively affectcustomer satisfaction

This study aims to determine whether the independent variables thatOperating Expenses to Operating Income and Loan to Deposit Ratio, andNet Interest Margin as a moderating variable jointly significantly affectearnings changes. As well as to determine which variable partial effect onearnings in the banking changes listed in Indonesian Banking Directory.Based on the above objectives, the study was conducted using purposivesampling method, meaning that the sample in this study were selected basedon specific criteria. The sample in this study from the year 2006 - 2012amounted to 90 banks. Data collection techniques based on secondary data.In this study, the secondary data obtained from the financial statements ofbanks registered in Indonesian Banking Directory in the year 2006-2012 .The results of hypothesis testing using t-test, showed that thevariable BOPO ratio has no significant influence on changes in income andLDR have a significant negative effect and not to changes in bank earnings .As for testing moderating ie, the variable is not a variable net NIMmoderating influence of variables on BOPO and LDR variables to changesin earnings in the bank listed in the directory of Indonesian banking (DPI).

This study aims to examines the effect of ownership structure on corporateperformance of manufacturing companies listed in BEI or Indonesia StockExchange for the period 2010-2013. Ownership structure consisted offoreign ownership, government ownership, managerial ownership,institutional ownership and family ownership. Corporate performance ismeasured by ROE (Return on Equity). This study is used 216 samples ofmanufacturing companies listed in BEI or Indonesia Stock Exchange forthe period 2010-2013. This study is used a multiple regression. The resultsshow that foreign ownership, government ownership, institusionalownership and family ownership have a positive and significant effect toCorporate performance. Managerial ownershiphas no influenceonCorporate performance.

The purpose of this study was to analyze theprofitability of stock prices. The test results show onlyROA and EPS variables only have a significant effect onstock prices, while the ROE and NPM variables have nosignificant effect on stock prices. 43.9% indicates thepresence of other factors not participating in thisobservation. Investors can use ROA and EPSconsiderations to invest

The purpose of this study was to investigate the effect of Good Corporate Governance mechanism including managerial ownership, institusional ownership, independent commissioner, and audit committees on the timeliness of financial reporting and stock return. This research represents the empirical test which used purposive sampling techniques in data collection. Data were collected using a secondary data from manufacturing company listed in Indonesian Stock Exchange 2015-2016. The results of this study indicate that the managerial ownership and institusional have a significantly and positively effect to the timeliness of corporate financial reporting. Independent commissioner and audit commitees have a positively effect but not significantly to the timeliness of corporate financial reporting. Furthermore, institusional ownership have a significantly and positively to the stock return. Managerial ownership, institusional ownership, and audit commitees have a positively effect but not significantly to stock return. But on the otherhand, the timeliness of corporate financial reporting do not have significantly and positively effect to stock return. Keywords: managerial ownership, institusional ownership, independent commissioner, audit committees, timeliness of financial reporting, and stock return

The purpose of this research was to investigate the effect of carbon emissions disclosure on financial performance, operational performance and cost of equity, the influence of financial performance, operational performance, and cost of equity on firm value, and to investigate the effect of carbon emissions disclosure on firm value mediated by financial performance, operational performance, and cost of equity. Population used is the whole company public listed in Indonesia Stock Exchange period 2013- 2015. Number of samples are 86 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The result of analysis show that carbon emissions disclosure have positive and significant effect on financial performance, operational performance and cost of equity. While financial performancebhave positive but not significant effect on firm value, operational performance have positive and significant effect onfirm value, and cost of equityhave negative and significant effect on firm value. This research also shows that the operational performance and cost of equity plays a role in mediating carbon emissions disclosure on firm value, while financial performance do not mediate the effect of carbon emissions disclosure on firm value. The implication is the firms should pay more attention to the company's relationship with the surrounding environment so that the company's image can be improved because the firm’s sustainability are not only determined by the level of profitability, but also they have to combine economic performance, the concentration of social justice, and responsibility towards environmental sustainability. Keywords: carbon emissions disclosure, financial performance, operational   performance, cost of equity and firm value

This study aims to examine and analyze empirically on the influence of gender, pressure of obedience, task complexity, and experience of auditors on audit judgment at auditors KAP Semarang, Solo and Yogyakarta. The population used in this study are all auditors KAP Semarang, Solo and Yogyakarta. The sampling method used is convenience sampling, which is sample selection based on convenience, so the author has the freedom to choose the most rapid and easy sample. In this study, the dependent variable used is audit judgment, while the independent variable consists of gender, pressure of obedience, task complexity, and experience of the auditor. Data analysis technique using multiple linear regression analysis. The results showed that gender has a positive and significant impact on audit judgment. The pressure of obedience has a positive and significant impact on audit judgment. The complexity of duties has a positive and significant impact on audit judgment. The experience of auditors has a positive and significant impact on audit judgment.Keywords: gender, pressure of obedience, task complexity, auditor experience and audit judgment

This study aimed to analyze the influence of the company's growth, profitability, asset structure, business risk, tax and liquidity to funding decisions on manufacturing companies listed in Indonesia Stock Exchange.The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. Sample selection is done by purposive sampling method. Data were processed as many as 242 companies. Mechanical testing data is by using multiple linear regression analysis.The results of analysis show that the variable asset structure and tax significant positive effect on funding decision, the variable  liquidity (current ratio) significant negative effect on funding decision, while the variable  business risk does not affect to the funding decision on Manufacturing companies listed on the Indonesia Stock Exchange.Keywords: asset structure, business risk, tax, liquidity and funding decision

This study aims to examine and analyze the Influence of Corporate Age, Company Size, Leverage, Liquidity, Profitability and Environmental Performance on Disclosure of Islamic Social Reporting on companies listed in Jakarta Islamic Index (JII) in 2012 – 2015. Object of research on companies listed in Jakarta Islamic Index (JII) in the first period in 2012 - 2015 and obtained 56 companies that become the sample. Sampling technique using purposive sampling. The data analysis used in this research is OLS (Ordinary Least Squerst) multiple linear regression, to get a complete picture about the influence of each independent variable to the dependent variable.The results of this study found firm age, firm size, and liquidity significantly positive impact on the disclosure of Islamic social reporting, while leverage, Profitability and Environmental performance does not affect the disclosure of Islamic social reporting. Keywords: ISR, age of firm, company size, leverage, liquidity, profitability, environmental performan

Tidak  dapat  disangkal  bahwa  Didache  yang  dikenal  sebagai  “ajaran Tuhan  kita  Yesus  Kristus  melalui  tradisi  para  rasul”  menunjukkan kesaksian otentik Gereja universal sejak pertengahan abad pertama hingga saat ini. Kendati, dijumpai pelbagai macam pertanyaan berkaitan dengan ajaran iman dan moral Kristiani, sesungguhnya Didache menunjukkan intisari iman Kristiani yang bersumber dari misteri Yesus Kristus dan Tradisi Apostolik. Itulah sebabnya, betapa pentingnya memahami perkembangan  ajaran  iman  Kristiani  dalam  Tradisi  Gereja  perdana hingga saat ini. Refleksi iman Kristiani menunjukkan bahwa tak ada berubah dalam iman Kristiani, hanya cara kita mengungkapkannya yang berkembang sesuai dengan perkembangan zaman. Penghayatan liturgi Gereja,  terutama  Sakramen  Inisiasi  sejak  era  Didache  hingga  saat ini tetap, konsisten, dan dinamis, namun Tradisi mencatat adanya perkembangan yang signifikan dan kekayaan ritus liturgi Gereja sepanjang zaman.

Penataan tempat UKM khususnya terus diupayakan oleh pemda berkaitan dengan pengelolaan yang semakin profesional. Pada kondisi saat ini tempat UKM mengalami perkembangan yang cukup signifikan dilihat dari jumlah pengunjung yang datang setiap tahunnya mengalami kenaikan. Dampak dari perkembangan UKM tersebut mengakibatkan semakin banyaknya kelompok Pedagang kecil yang ada di Terminal Ngabeyan Kartasura Sukoharjo. Metode pendekatan yang dilakukan untuk mengatasi permasalahan di kelompok Pedagang Kaki Lima di Lingkungan terminal Ngabeyan Kartasura Sukoharjo adalah dengan memberikan solusi alternatif meliputi: (1) Penyuluhan sistem pengelolaan manajemen usaha kecil. (2) Penyuluhan sistem pemasaran dan promosi produk. (3) Penyuluhan sistem pengelolaan keuangan. Hasil yang dicapai : (1) Dengan adanya optimalisasi peran dan lembaga perbankan, persyaratan dan prosedur yang ditetapkan oleh lembaga penyalur kredit. (2) Keberhasilan penerapan dan pengelolaan usah kecil (pedaang tahu asongan), Nampak meningkatkan jumlah usaha kecil lain semakin bertambah menjadi usaha yang lebih baik. (3) Dengan keberhasilan dari pendekatan akan meningkatkan jumlah usaha kecil yang memperoleh kepercayaan mengelola kredit modal usaha dan mampu beroperasi secara bisnis (saling menguntungkan). (4) Usaha kecil sebagai kelompok pedagang dengan skala usaha dan berperan usaha kecil dalam penyerapan tenaga kerja selatif besar, sehingga pengembangan usaha tersebut merupakan langkah yang strategis dalam meningkatkan kesejahteraan masyarakat dan pertumbuhan ekonomi nasional. (5) Dalam rangka lebih mengembangkan usaha kecil, maka strategi yang dapat dilakukan usaha kecil adalah mengoptimalkan peran penyuluhan dan pendampingan dalam membina dan melakukan pendampingan para usaha kecil

This study examines the factors that affect the quality of audits at the existing KAP offices in the city of Semarang. This research was conducted in seven offices of KAP located in Semarang city by using auditor's analysis unit working in KAP office.The sampling method using Convenience sampling. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that the competence variables have a positive and significant impact on audit quality. The independence variable has a positive and significant influence on audit quality. The ethical variable of the auditor has a positive and significant influence on audit quality. The auditor experience variable has a positive and significant influence on audit quality. Professional skepticism audit variables have a positive and significant impact on audit quality,. The auditor's objectivity variable has a positive and significant influence on audit quality,. The auditor's integrity variable has a positive and significant influence on audit quality.  Keywords:  competence, independence, auditor ethics, auditor experience, professional skepticism of auditors, auditor objectivity, auditor integrity and audit quality.

One of the biggest state revenue to support the country's life is taxes. Tax compliance is one of the factors that affect the size of a state income tax. This study aimed to examine the effect of tax knowledge, tax awareness, quality of service tax authorities, tax rates, and tax penalties on tax compliance SMEs.The population in this study is the taxpayer SMEs in Gayamsari, Semarang City as much as 80 SMEs that are in 7 villages namely, Gayamari, Tambakrejo, Kaligawe, large rice fields, Siwalan, Tendean Lamper, Sambirejo. The sampling method is done by census sampling method, the number of taxpayers SME population in Sub Gayamsari entirely used as a sample in the study. The analysis tool used is multiple linear regression.The results showed that knowledge of tax significant positive effect on the SME tax compliance, tax awareness significant positive effect on the SME tax compliance, service quality fiskus significant positive effect on the SME tax compliance, tax rates significant positive effect on the taxpayer kepatuhaan SMEs, and tax penalties significant positive effect on the SME. Keywords: Knowledge Tax,Tax Awareness,Service Quality authorities,Tax Rate Tax Sanctions, Taxpayer Compliance SMEs.

The flavor program can align management interests with company owners, in addition it is expected to improve the performance of agents that will be reflected in the quality of corporate profits. Companies that implement the program. Have, employees, management, and executives, with their prisipals. Employees will also enjoy such results. With so risky that the company can continue to be minimized. Investor and creditor confidence will ensure their funds will make the company's capital cost decrease. The data in this study is obtained from the Indonesia Stock Exchange.19 The sample of companies implementing the MCC program during 2008 to 2014. The amount of observation that during that period was 60 observations, this is because the implementation period of each company MCC is different. Testing this research hypothesis using path analysis test using SmartPLS 2.0 M3 software. The empirical results of this study indicate the presence of PKS is also significantly positive and significant to the cost of corporate equity. Profit quality is proxied by significant discretionary accruals and significant to the cost of equity. The MCC does not reflect on the costs to be paid. There is no effect between the cost of the MCC on the cost of the company's capital. Keywords: share ownershop program, profit quality, cos of equity

This study is performed to test the effect of LDR, and BOPO toward NIM to increase ROA. The objective to analyze the effect of the bank financial ratios performance (LDR and BOPO) toward NIM to increase ROA in banking industry over period 2011-2013. Sampling technique used here is pusposive sampling. The data was taken Otoritas Jasa Keuangan (OJK). It is gained sample amount of 114 data. The analysis technique used here is multiple regression with the least square difference and hypothesis test using t-statistic to examine partial regression coefficient and f-statistic to examine the mean of mutual effect with level of significance 5%. In addition, classical assumption is also performed including normality test, multicolinearity test, and heteroscedasticity test. The result shows LDR and BOPO to have influence toward NIM at level of significance less than 5%, and LDR and BOPO, and NIM have influence toward ROA at level of significance more than 5%. Key words:LDR, BOPO, ROA, Net interest margin

This research aims to investigate and analyze factors that influence provincial government disclosurefiscal years 2013-2015. Disclosure of goverment financial statements is a form of goverment transparency and accountabilit, but many local goverments do not disclose the full financial statements. Population of this research are provincial goverment financial statements in Indonesia fiscal year 2013-2015 based on Government Accounting Standard. Samples are included in the criteria of this study were 101 financial statements using purposive sampling method. This research data analysis methods using the multiple linear regression analysis by SPSS 23.0. The results showed that realized of revenue and number of units under Provincial (SKPD) have positiveand significant influence on the disclosure level of provincial government financial statements. While total asset have negative effect and significant influence on the disclosure level of provincial government financial statements. However, the level of dependence,population, number of audit findings and level of financial irregularities do not significantly influence the disclosure level of provincial government financial statements. Keywords: Influence provincial government disclosure, BPK audit results, Government Accounting Standard.