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Debt Policy is policy to decision finance is a policy in determining the company’s funds are sourced from external. Managers must determine the exact proportion of debt with due regard to the risks of the debt. The purpose of this research is to explore how the influence free cash flow, growth of the company, dividend policy and firm size toward the debt policy. Population in this study are all companies listed on the indonesia stock exchange year 2013 obtained 137 company. This research used purposive sampling method. The analysis show that they have one variable is dividend policy has positive influence to debt policy. As for the other three variables independent are free cash flow, growth of the company, and firm size that insignificant influence to debt policy. The conclusions of this study proved that the dividend policy can improve the company’s debt policy. Suggestion for future research to use an independent commissioner and the implementation of good corporate governance to supervise the activities of the company and improve its performance. Keywords: Free cash flow, debt policy, dividend policy, firm size, growth of the company

International Financial Reporting Standards are standards focusedin fair value approach on measurement and disclosure criteria that requirethe greater extent of the exerciseof professional judgment. This study aims tounderstand the exercise of auditor professional judgment in InternationalFinancial Reporting Standards (IFRS) in fair value of fixed assets, tounderstand the factors that contribution in exercising professional judgmenton fair value of fixed assets and what constrains that emerge whenexercising professional judgment in fair value of fixed assets as well assolution that can be done to overcome these problem.This study uses qualitative research methods with aphenomenological approach as it is meant to analyze and look for themeaning behind the experiences of the auditor in exercising their professionaljudgment. This study focused on the exercise of professional judgment on thefair value of fixed assets. The research was conducted through interviewswith auditors who work as public accountants in public accounting firm.Results of this study indicate that auditors exercise their professionaljudgment to review the appraisal value by assessing the reasonableness of theassumptions, methods and data used. Auditors exercise their professionaljudgment by considering the factors that influenced such as consideration ofmateriality, subjectivity, knowledge, and experience as well as factors such asthe audit job IFRS requirements, the nature of accounts, compliances withIFRS, audit history, engagement management, fraud risk and going concern.The auditor had no difficulties in using professional judgment in assessingthe fair value of fixed assets due to the existing appraisal valuation. Insteadauditor experienced problems when assessing the fair value of financialinstruments is important for future research. Finally, team work anddiscussion are solution that auditors used to overcome the problem inexercising professional judgment.

Abstract:Law enforcement to juvenile delinquency, need looking children with all distinctivenesscharacteristic although child was maturation but situation or environment caninfluence his behaviour. So we must different appreciation and sanction treatment tochild and mature. The goal of law enforcement are defence (protection) to childrenwith concern to the best children, in order to the best future for children.Key word: Law enforcement, juvenile delinquency.

Abstract:Law formulation of protection eyewitness is law phenomenon crime system in theIndonesia as crime system of judicature, where as law straightening of alwayscorrelation by law enforcer. Law straightening in eyewitness protection has been foundthat often witnesses do not get protection law and even become accused. As that way informulation wisdom punish about eyewitness protection and it needed in future withlaw balance such as KUHP, it form in unity law system, so easy to do law. Law ofprotection of eyewitness and victim and is new masterpiece of nation in the Indonesiawhich inspiring a law aspiration protecting the whole Indonesian nation especiallyeyewitness rights and victim in course of criminal justice. So that thereby punishprotection of victim and eyewitness represent guidance in conducting criminal lawformulation in one standard law system that is in a formulation punish Indonesia crimesystem of judicature.Key words: protection punish victim and eyewitness, process criminal justice.

This research is a study that tested the effect of Financial Condition, Audit Quality, Audit Opinions ofPrior Year, the Company’s Growth, Opinion Shopping of the acceptance of Going Concern in themanufacturing companies listed at Indonesia Stock Exchange. In this study, researchers usedpurposive sampling and sample size to obtain a sample of 80 manufacturing companies listed on theStock Exchange in the year 2006-2009. The method of analysis used was logistic regression. Theresults of this study indicate Financial Condition, audit quality and Opinion Shopping do not affect thegoing concern opinion reception while the previous year's audit opinion and the Company Growtheffect on the acceptance of going-concern opinion.This study’s limitation is the study sampling periodis only 4 years old so not ideal for seeing a trend of the influence of financial condition other models,like another Alman Model Revisi. Therefore advisable to consider for using other main variable andbanking company as research source in the future studies to discover the difference.Keywords: Going Concern, Financial Condition, Quality Audit, Audit Opinions Prior Year, CompanyGrowth, Opinion Shopping

Abstract: Sunset policy is a government program to invite people to pay their tax. Sunset policy is hoped to improve structure and infra structure tax paying. Sunset policy aims at driving tax payer in fulfilling their obligation. The opportunity to the tax payer to become the honest tax payer trough this policy is hoped to raise tax paying in the future. This willing in paying tax need to be conducted by giving an easy service and transparent management. Therefore, it is necessary to explain the society about the rules and the related laws. It is hoped to give improvement in tax paying. Keywords: sunset policy, tax payers, obidience

Academic data increases every year in line with the increase of students. Abundant data store is alsoan abundance of information. Data mining technology is a tool for extracting information on largedatabases and has been widely used in many domains. Predicting student performance (study evaluation) isan activity to determine a future state based on existing data. Data in the field of academic research hasbeen done with various methods and algorithms, but the use of algorithm SLIQ (Supervised Learning InQuest) has not been done.SLIQ is an algorithm developed by the IBM's Quest project team in 1996 for mining large datasets.SLIQ algorithm classify and predict the students performance, beginning with the data cleaning, conductedelection training and testing data. By calculating gini index of each attribute and then selecting thesmallest gini index data table is split according to the criteria until find the same class. From the results ofthe calculation process can produce a set of rules that can be used to predict student performance.From the experiment it can be concluded that the algorithm SLIQ with decision tree technique canbe used as an alternative in designing a system datamining applications. Tests conducted system showedthat the constructed model can be used to predict the performance of new students. The resulting accuracyof the model system in fact has a lower score than the accuracy of other applications that are used as acomparison of Tanagra. Advantages of the proposed system is in its design does not need complexcalculations in obtaining the gini index attributes.

This article is a future research agenda for researchers in marketing. This article was formulated on the basis of notes and important facts found in the field. Facts where sales and market share to more extensive automatic scooter. Along with increased sales and increased market share, this article tries to explore further the factors that cause the behavior of consumers choose automatic scooter. It is interesting where the Indonesian market, including market times are difficult to change, efficient and economical image into realms consideration in every decision and became a behavior so far

This article is a future research agenda for researchers in marketing. This article was formulated on the basis of notes and important facts found in the field. Facts where sales and market share to more extensive automatic scooter. Along with increased sales and increased market share, this article tries to explore further the factors that cause the behavior of consumers choose automatic scooter. It is interesting where the Indonesian market, including market times are difficult to change, efficient and economical image into realms consideration in every decision and became a behavior so far

This article discuss research progress and future opportunities for modeling consumer choice on the Internet using clickstream data and also to compare the nature of Internet choice (as captured by clickstream data) with supermarket choice (as captured by UPC scanner panel data). Though the application of choice models to clickstream data is relatively new, and review existing early work and provide a two-by-two categorization of the applications studied to date (delineating search versus purchase on the one hand and within-site versus across-site choices on the other). The article discusses additional opportunities afforded by clickstream information, including personalization, data mining, automation, and customer valuation and also offers directions for further research in these areas. Notwithstanding the numerous challenges associated with clickstream data research.

Study for the effect of share trading days to the daily share returns in Stock Exchange has been carried out most invarious countries. Overseas studies produce consistent findings that the daily share returns results in negative impact on Monday (Monday Effect) and resulting inpositive impact on Friday (Week End Effect). Those effects are called as day of the week effect. The similar studies carried out Indonesia have not obtained consistent findings as similar as overseas including overseas studies make use of Ordinary Least Squares (OLS). Whereas this study does not utilize this approach, as most of the assumptions could not be fulfilled. Technical Approaches dealt with the share returns calculation dominantly affect to the amount of daily share return. These are due to the facts that the irrational factors also used by the investors to do the transactions. Consequently, the demand and supply of the share are also influenced by the behaviour of the investors them elves. Statistical approach used for examining the day effects is Autoregressive Moving Average (ARIMA) Approach. This approach is chosen as there is no hetero scedasticity or there is an existence of stationary data. To examine the difference of share trading day effects to the share returns this study utilizes Analysis of Variance (ANOVA), 244 daily aggregate share price indexes (IHSG) and LQ45 Indexes are used for this study. The findings of this study suggest that (1) all of the share trading days give a positive impact on the share returns, (2) daily aggregate share price indexes (IHSG) do significantly affect the share returns on Thursday and (3) LQ45 Indexes do significantly affect the share returns on Thursday and Friday. These findings imply that the investors should consider the day effects in deciding to be involved in share trading so that they could maximize their future returns.