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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 aimed to examines the influence of leverage, institutional ownership, audit commitee, sales growth, profitability and firm size on the tax avoidance. This research was conducted at Indonesia by using analysis unit manufacture company that have gone public. The population of this research are manufacture company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2014 until 2017 and obtained as many as 127 companies. The technique of data analysis is used multiple regression analysis. The results of this study shows that leverage, Institutional Ownership and Audit Commitee positive not significant on Tax Avoidance. Sales Growth negative not significant on Tax Avoidance. Profitability positive significant on Tax Avoidance. Firm Size negative significant on Tax Avoidance.  Keyword: Leverage, Institutional Ownership, Audit Commitee, Sales Growth, Profitability, Firm Size and Tax Avoidance

This research has a purpose to analizze the influence of the size of Public Accounting Firm (KAP), the size of client companies, financial distress, a management changes and audit opinion on was auditor switching. Auditor switching is a dislplacement behavior by a company auditoras a result of auditor rotasion mandatory or voluntary. The type of data which is used in this research is secondary data, that was audited report of service company listed in Indonesia Stock Exchange on 2014-2016 period. Sample was purposive sampling method. Samples were 56 companies from 143 companies listed in Indonesia Stock Exchange in 2014-2016, so that the research data was analyzed totaled 168. Data analyze technique which is used in this research is logistic regression analysis. The results indicate that the size of Public Accounting Firm (KAP), the size of client companies, financial distress, and audit opinion do not effect to auditor switching. A management change effect positif to auditor switching.  Keyword : auditor switching, the size of public accounting firm (kap), the size of client companies, financial distress, a management changes and audit opinion.

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 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 study examines the effect of liquidity, profitability, leverage, firm size, capital intensity and inventory intensity on tax aggressiveness. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the period 2013 - 2017. The sample in this study uses 315 data of manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 - 2017 using the purposive sampling method. The analytical tool used is normality test, classic assumption test, multiple linear regression test, model test and hypothesis test. The results of the study show that liquidity, company size, capital intensity, inventory intensity affect the tax aggressiveness. While profitability and leverage have no effect on tax aggressiveness.  Keywords: liquidity, profitability, leverage, company size, capital intensity, inventory intensity and tax aggressiveness

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 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

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.

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 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

Tujuan penelitian ini adalah untuk mendeskripsikan kelayakan media pembelajaran monopoli ditinjau dari validasi ahli materi, media, bahasa, dan praktisi serta respon guru dan respon siswa. Jenis penelitian yang digunakan adalah penelitian pengembangan (Research and Development). Model pengembangan media yang digunakan oleh peneliti yaitu model perangkat 4-D modifikasi yang dilakukan hanya sampai 3-D yang terdiri dari Define, Design, dan Develop. Media pembelajaran yang dikembangkan oleh peneliti berupa media monopoli. Teknik Pengumpulan data yang digunakan adalah wawancara, observasi, kuesioner atau angket, dan dokumentasi. Hasil penelitian ini menghasilkan media pembelajaran Monopoli pada tematik tema 5 Ekosistem sub tema 2 hubungan antar makhluk hidup dalam ekosistem ditinjau dari validasi ahli, ahli media, ahli materi, ahli bahasa dan praktisi serta ditinjau dari respon guru dan respon siswa. Media pembelajaran monopoli termasuk dalam kriteria sangat layak. Hal ini berdasarkan dari keseluruhan validasi ahli dengan presentase 82%, respon guru 86%, dan respon siswa 98%.

The provision of legal aid to the poor is an effort to fulfill and simultaneously implement a rule of law that recognizes and protects and guarantees the human rights of citizens regarding the need for access to justice and equality before the law. The purpose of writing this thesis is to explain the mechanism for providing criminal legal aid for the poor in Semarang City, the fulfillment of the right to criminal legal aid for the poor, and the inhibiting factors for fulfilling the right to criminal legal aid for the poor in Semarang City. The approach method used is juridical normative, descriptive analytical research specifications. The data source used is secondary data. The data collection method used is literature study. This research is presented in the form of a report which is described induction through qualitative data analysis. The results showed that the mechanism of providing criminal legal assistance to the poor in Semarang City was in accordance with the provisions of Law Number 11 of 2016 concerning Legal Aid, Semarang City Regulation Number 1 of 2016 concerning Implementation of Legal Aid and Regulation of the Mayor of Semarang Number 131 of 2016 concerning Guidelines for the Implementation of Semarang City Regional Regulation Number 1 of 2016 concerning the Implementation of Legal Aid. The fulfillment of the right to criminal legal aid for the people of Semarang city so far the fulfillment of the right to legal aid in criminal cases against the urban poor has not been maximized because it has not been felt by all levels of society, especially the poor who do not know about the existence of free legal assistance, besides that it is also constrained by budget constraints. The factors inhibiting the fulfillment of the right to criminal legal aid for the people of Semarang City are funding factors, law enforcement factors and community factors.   Keywords : legal aid, criminal cases, poor people

Prostitution is an act that deviates and violates the rules of social and religious values ​​and norms. Prostitution involving parties such as pimps, commercial sex workers, and service users comes from various circles due to economic factors and lack of mental strength in dealing with global changes in society that changed to the modern era, as well as lifestyle demands where values ​​and norms exist in in society began to be eroded by the changing times that are increasingly developing. The method used in this research is normative juridical, research specifications in concreto, secondary data sources, the data obtained will be analyzed qualitatively. The results showed that law enforcement in the handling of prostitution in Demak Regency was carried out using the model of actual enforcement law. It emerged after the discretion in law enforcement was believed to be due to limitations, both related to infrastructure, quality of human resources, quality of legislation and lack of community participation. Law enforcement officers include the Civil Service Police Unit, Demak District Police, and Social Services. Obstacles that occur in law enforcement in the prevention of prostitution in Demak Regency are due to legal factors including; in the sound of the Regional Regulation numbers are unclear so that it can be bargained in other words not in accordance with these rules, law enforcement factors; law enforcement officials are less assertive, law enforcement officials prioritize the principle of humanity, and the lack of personnel, factors and facilities include; the absence of rehabilitation houses to accommodate community disease perpetrators (CSWs) and lack of funding to crack down on perpetrators to the judicial process, community factors include; the community is less participating in reporting the practice of prostitution around them, and there are backing / thugs or pimps who protect commercial sex workers to provide information early so they can escape, cultural factors include; The inherent community culture has long since begun to be abandoned, and the existence of a modern city culture has entered the Demak District.   Keywords: Law Enforcement, Prevention of Prostitution

Problems related to illegal downloading are still a problem for songwriters or musicians in Indonesia. In the UUHC and the ITE Law, it has also been regulated regarding the protection of copyright infringement through the internet media. In fact, the enforcement of this law is less firm. Based on the explanation given to the description above, this research is entitled "Legal Protection for Songwriters on Internet Media (Sociology of Law Studies)." The formulation of the problem of this research is how the legal protection for songwriters on the internet media, how is the responsibility of the free Mp3 song download service provider against copyright infringement through the internet media for songwriters, public perception regarding the protection of songs circulated on the internet media. The approach method used in this research is sociological juridical. The research specification was carried out by descriptive analytical. The method of presenting data in this study was carried out by direct interviews with the community or filling out questionnaires on the internet. The analysis used in this paper is qualitative. The results show that the legal protection of songwriters has been automatically protected by UUHC, the government has also made efforts to block illegal song download sites but in reality people still download illegal songs on the internet, the responsibility of free song download service providers, in the development of copyright infringement through Internet media is usually charged to the Internet Service Provider (ISP) if the provider provides facilities that allow copyright infringement to occur. Site providers have actually become an irregularity, these sites have shifted their position from being an illegal site to a legal site by positioning themselves as a song search site, the song provider in this case has violated the law. Public perception about individuals who download songs are wrong because they violate the Copyright Law. The public is aware of copyright infringement, but according to facts on the ground, people still download songs without permission. This behavior is carried out because the protection of songs by the Government is not strong enough. There are no strict sanctions for providers of free songs on the internet and free song downloaders on the internet.   Keywords: UUHC Protection, Download Songs, Service Providers on Internet Media  

This study aimed to examines the influence of the regional revenue, general allocation funds and general special allocation funds on the capital expenditures moderated by economic growth. The population of this research are District/City Central Java Province which consists of 35 District/City. The study uses secondar data such as Realization Report 2013 until 2015 budget. The technique of data analysis is used multiple regression analysis.The results of this study shows that General Allocation Fund has a positive influence on Capital Expenditure. However, Local Revenue and Special Allocation Fund does not affect on Capital Expenditure. While Economic Growth proved to moderate Local Revenue to Capital Expenditure. But Economic Growth does not moderate the relationship between the General Allocation Fund and the Special Allocation Fund  to Capital Expenditures.  Keywords : local revenue, general allocation fund, special allocation fund,   economic growth and capital expenditure.

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

The purpose of this reseach is to test the influence of leverage, profitability, assets growth and firm size to the dividend policy. This research has been carried out by using quantitative approach and multiple linier analysis method.The data is the secondary data which has been obtained from manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2016 periods. The data collection technique has been done by using documentation and literature study. The sampling has been done by using purposive sampling. The result of this research indicate that Firm Size have positive influence on Dividend Policy. Whereas Leverage, Profitability and Assets Growth have no influence on Dividend Policy.  Keywords: leverage, profitability, assets growth, firm size on dividend policy

This study aims to examine and analyze the influence of competence of human resources, regional financial accounting system, government accounting standards, internal control, the quality of local financial statements at the Regional Work Unit Unit in Semarang City. This study uses primary data obtained by spreading the questionnaire in the Regional Work Unit Unit of Semarang City. Respondents in this research are Echelon III and Echelon IV. Sampling method using purposive sampling with the help of software SPSS version 16. The result of this research stated that the competence of human resources has no effect on the quality of regional financial report, while the variables of government accounting system, the variable of financial accounting system of the region and internal control influence to the quality of regional financial report.  Keywords:      quality financial reporting  areas, the competence of human resources, financial accounting systems of the region, government accounting standards,internal control