Publication Search

This study examines the mechanism of corporate governance and financial distress conditions on the voluntary disclosure in the annual report. Elements of mechanism corporate governance that are used consist of managerial ownership, institutional ownership, independent commissioners, board of commissioners, and audit committees. Research using secondary data from 2010 – 2012 annual reports of various companies manufacturing industrial sectors and consumer goods contained in the Indonesia Stock Exchange (IDX). The sampling method used in this study was purposive sampling. The sample consists of 47 companies. The results show that the independent commissioners, board of commissioners, and financial distress condition have a significant effect on voluntary disclosure. While managerial ownership, institutional ownership, and audit committees does not significantly influence voluntary disclosure. Keywords: corporate governance, financial distress, voluntary disclosure.

This study examines the effect of audit committee, independent auditcommittee, and shariah supervisory boar on earnings management inIndonesia sharia banking. Population in this study were all Islamic banks inIndonesia, which fully published annual report for the year 2010-2012 andhas complete data about the profile of audit committee and the shariasupervisory board. Based on purposive sampling method, 33 samples wereobtained by observation data. Secondary data was collected throughdocumentation and analyzed with multiple linearregressionanalysis.Theresults of this study indicate that numbers of audit committee andindependent audit committee has significant influence on earningsmanagementinIndonesiashariabanking.ButTheSharia Supervisory Board has to significant effect on earningsmanagement in Indonesia sharia banking.

This study aims to examine and analyze the influence of workdiscipline, supervision, and motivation to job satisfaction that impact onmorale. The data was collected through questionnaires distributed andimplemented to 79 employees working at PT.Carefast in Semarang. Thedata analysis in this study used SPSS version 17.The result of analysisshows that discipline, motivation, competency have positive effect onperformance variable.

The purpose of this research is to examine the effect of CEO power onfirm performance and the moderating influence of independent board on therelationship between CEO power and firm performance. Indicator of CEOsPower studied were the CEO ownership in the company (CEO Ownership).The firm performance studied with the calculation of PE Ratio. Then, theindependent board is a proportion of independent board on the board ofcommissioners.The research is conducted by quantitative methods using secondarydata. Secondary data comes from the company's annual report listed on theIndonesian Stock Exchange. This research population is company listed onthe Indonesian Stock Exchange, and then the samples were taken bypurposive sampling with criteria manufacture company that not sufferedlossesduringthe observation process and have the data required in this study,in order to obtaina sample of 267 companies. This study use sregressionanalysis to the test the parameters individually significant (t - test).The result of the hypothesis test indicates that the CEO Powerwith CEO ownership as indicator has no effecton the firm performance withPE ratios are calculated, and the independent board based on the proportionof independent board does not have a moderating effecton the relationshipbetween CEO power and firm performance.

This study aims to determine the effect information technology capability and quality of management accounting informationwith technological uncertainty as moderating variable. The highest business competition requires companies to be able tooptimize their resources. Company with information technology capability will able to produce good quality of information.The existence of changes in the external environment related to the rapid development of technology and uncertain technologyrequire companies to be able to respond precisely. Thus, the existence of technological uncertainty will stronger therelationship between information technology capability and quality of management accounting information. Data werecollected from companies that listed in Indonesia Stock Exchange. Respondent represented by accounting manager as of 95people were participated in filling out the questionnaire. Then, the data processed using SEM analysis technique. Thescreening stage of the data generated 94 responses that were used for decision making of the results study. Data processing hasbeen done using the software SPSS 16.0 and WarpPLS 4.0. The result of this study supports the hypothesis that states there arepositive effect of information technology capability toward quality of management accounting information. Whereas, thehypothesis that states technological uncertainty moderates the relationship between information technology capability andquality of management accounting information is not supported. This study is limited to the lack of connection between thevariables in the study due to the lack of the data and heterogeneous of the sample type selection.Keywords: information technology capability, technological uncertainty, quality of management accounting information

The purpose of this study is to evaluate the effect of corporate governance mechanism on financial performance in thebanking sector. The independent variables consist of institutional ownership, management ownership, independent boarddirector, board of directors and audit committee. Bank performance is measured by Return On Equity (ROE). Thepopulation in this study is the bank listed in Indonesia Stock Exchange (IDX) in the period 2011-2013. This study datacome from bank annual reports obtained from the Indonesian Stock Exchange website and Indonesian Capital MarketDirectory (ICMD). By purposive sampling method, this research got28 samples in each period, so 84 (28 sample × 3years) annual report will be used in this research. The analysis technique used to test the hypothesis is multiple regressionwith SPSS 16.The results show that the board of directors have a positive effect to the bank performance. Iinstitutionalownership has a negative effect to bank performance. However, management ownership, independent board and auditcommittee have no influence to bank performance.Keywords: Institutional ownership, Management ownership, Independent board directors, Board of directors, Auditcommittee, Return on equity, corporate governance

This study aims to investigate the effect of strategic performance measurement system on managerial performance that isdirectly tested through four variables; job relevant information, role ambiguty, role conflict and role overload. This studyused the perspective of goal setting theory and role theory in explaining inter-variable relationship. Data collected in thissurvey was primary data from 329 functional managers of state-owned transportation companies under the auspices ofMinistry of State Owned Enterprise. Samples were taken using stratified random sampling. Of 329 questionnaires, 264were used in this research with respon rate of 80,55%. Data analysis was conducted using structural equation models inLISREL 8,5. The result of statistictic test indicated that strategic performance measurement system was, but notsignificantly, associated with managerial performance. Further findings indicated that strategic performance measurementsystem was significantly associated with job relevant information, but no association was found with role ambiguity.However, strategic performance measurement system was significantly assosiated with role conflict and role overload.Furthermore, the result of research test indicated that job relevant information was not associated with role ambiguty; roleconflict and role overload, but significantly associated with managerial performance. Based on the result, it can beconferred that role ambiguity was positively related and had a significant impact on managerial performance. In the otherhand, role conflict and role overload are positvely but not significantly assosiated with managerial performance.The resultof the role test of mediating variables has shown that job relevant information, role ambiguity, role conflict and roleoverload significantly mediated the effect of strategic performance measurement system toward managerial performance.Keywords : Strategic Performance Measurement System, Job Relevant Information, Role Stress Characteristic andManagerial Performance

Lecturer certification is a process and forms of recognition of a faculty member associated with qualification, competenceand contribution that deserve to be called a professional lecturer. This study aims to empirically examine the effect ofcertification on faculty members in the perspective of performance measurement systems to psychological empowermentand mental model building and subsequent impact on the performance of the lecturer. The research model was built on thebasis of goal setting theory. We collected data using a mail survey on lecturers who have been certified in the province ofSouth Sulawesi, Indonesia. The selection of respondents was based on the consideration that the respondent hasexperienced the whole certification process and have benefited directly and carry out the legal consequences of thecertification. Data analysis was conducted using structural equation modeling. The results showed that the measurementsystem on lecturers certification have both positive and significant relationship to the dimensions of psychologicalempowerment and the mental models. Further more, mental models have positive and significant influence on theperformance of the lecturer. Similarly, the dimensions of psychological empowerment were positively related to managerialperformance, but only the dimension of meaning tha thave a significant effect. The research findings reveal importance ofbehavioral aspects in deciding lecturer certification systems during the certification process and the implementation.Further more, this paper contributes to the literature on lecturer certification, performance measurement systems, andmental models.Keywords: lecturer certification, performance measurement systems, mental model, and psychological empowerment,lecturers’ performance

This study aims to determine the condition of payment of income tax of SMEs in the Region of Semarang, how therecording of tax payments and whether taking notes in case of underpayment or overpayment. The population in this studyare all taxpayers SMEs located in the County of Semarang. While the sample studied through primary data by distributingquestionnaires to be addressed, direct interviews and secondary data through the office of the Department of Cooperativesand SMEs in Semarang. The sampling technique used is convenience sampling. Data analysis was performed usingdeskretif qualitative analysis to see how the map SMEs in the Region of Semarang on the condition of their businessactivities, capital and liabilities that can be known perpajakanya deficiency or excess. The research results in graphicalform shows that the conditions of tax payments made by the respondents most of the information obtained from pertugastaxes, the taxpayer has to pay taxes on time, taxpayers will determine tax rates and the calculation. Results show that theknowledge of the taxpayer, an understanding of the tax laws and benefits are fulfilled contributed to the reporting oftaxation, and SMEs have experienced an overpayment or underpayment in tax payments, SMEs also make adjustments incase of overpayment or underpayment although the adjustment is done not in accordance with Financial AccountingStandards for Small and Medium Enterprises.Keywords: UMKM, tax payment, registration tax, tax adjustment.

This study aims to test the disclosure of Intellectual Capital in theperiod before and after the full adoption of IFRS in Indonesia. Adoption ofpeuh in Indonesia has been in effect since 2012. Testing of Companycharacteristics based on company age in operation, firm size and leveragelevel. The sample used in this study was taken from 96 companies that meetthe criteria ratio of capital expenditure above 8. The results show that theold company higher in the disclosure of Intellectual capital after the fulladoption period. While there is no disclosure of intellectual capital of largecorporations and small companies before and after the full adoption period ofIFRS. The disclosure of intellectual capital in high leverage companies andlow leverage companies in both absolute and statistically is not different.

This study aims to provide empirical evidence regarding the effect ofmanagerial ownership, institutional ownership, leverage and financialdistress to accounting conservatism. Based on the test results show thatmanagerial ownership negatively affects conservatism. This shows thatthe managerial ownership of companies in Indonesia is still low,although the company will be more conservative because managers aremore conservative in maintaining investor confidence. Whileinstitutional ownership in manufacturing companies in Indonesia ishigh does not affect accounting conservatism, this is becauseinstitutional shares are not able to interfere with managers, so theinstitution has not been able to supervise the behavior of managersconservatism.

This study examines the effect of determinant factors of student loyalty.Population in this study were students in STIE Totalwin Semarang.Based on purposive sampling method, 240 samples were obtained byobservation data. The results of this study indicate that studentssatisfaction, students trust, students commitment, and students perceptionabout learning has significant influence on student loyalty

BlackBerry is a mobile phone made in Canada. BlackBerry was firstintroduced in 1999, and is presented in Indonesia in mid-December 2004. Sinceit was first introduced, the BlackBerrywas much in demand by various groupswith the support of various mobile operators both CDMA and GSM. However,in these days it has decreased significantly. Most users at the end of 2012 asmuch as 79 million active use of BlackBerry mobile phones are recorded. But atthe end of March 2013it decreased as much as 3 million users and it decreasedup to 4 million users at the end of June 2013 who no longer use BlackBerrymobile phone. The final user of BlackBerry mobile phones is 72 million. Thepurpose of this study was to analyze the effect of brand characteristics, companycharacteristics, brand characteristics,and the consumer - perceived benefits to theconsumer brand loyalty on BlackBerry mobile phones in STIE TOTALWINSemarang.The population in this study were students STIE TOTALWINSemarang. Based on Slovin formula, the sample size was 100 respondents thatwere obtained by purposive sampling technique, i.e. students who use BlackBerryphones, at least one month and have experience in using another mobile phone.Primary data was collected through questionnaires and analyzed with multiplelinear regression analysis.The results showed that the Brand Characteristics,Company Characteristics, Consumer-Brand Characteristics and Perceived valuehas significant and positive effect on Brand Loyalty, both partially andsimultaneously. Company Characteristics became the biggest factors influencingbrand loyalty.

This study examines the Effect of Mutation and Promotion ofPosition on Employee Career Development. The research was conductedby using survey method conducted on automotive company. The result ofthe research shows that Mutation and Promotion of Position onEmployee Career Development have positive and significant influence.The existence of mutations and promotion in a company if managedproperly so that generate a positive impact, then employees will be moreresponsible for the work they live.

This study examines the effect of environmental performance measured from PROPER ( Performance Rating Program in Environmental Management ) towards sustainability report disclosure practices and economic performance . Sustainability Report ( SR ) was measured by 79 items of disclosure by the GRI G3 (2006) , while the economic performance using scale industries calculated return of Al - Tuwaijiri , et al . (2004) . Samples in this study were taken by purposive sampling technique that companies listed on the Stock Exchange and publish an annual report in 2011-2012 . The statistical methods used in this study is a simple regression analysis to examine the effect of environmental performance on sustainability report and multiple regression analysis to examine the effect of environmental performance and sustainability report on economic performance . Data analysis and hypotheses tests in this study using SPSS version 16. Results showed that the company's environmental performance have a significant positive effect on Sustainability Report Diclosure. Meanwhile, the results of the second hypothesis shows that environmental performance has a significant impact on economic performance. And the results showed that the third hypothesis Sustainability Report Diclosure have a significant positive effect on economic performance .Keywords : Global Reporting Initiative , Sustainability Reporting , Economic Performance , Environmental Performance

Financial literacy is one of the needs for everyone in order to manage their personal finance.Person's ability to read, analyze, manage financial condition in making financial decisions can be made ​​to avoid financial problems. This study aims to determine whether factors such as gender, faculty, and grade point average (GPA) effect on student financial literacy. This research surveys 333 college students of Economics and Business Faculty also Science and Mathematics Faculty of Satya Wacana Christian University (UKSW) to examine their personal financial literacy based on gender, faculty and Grade Point Average (GPA).Binary logistic used to analyze the data.Results of this study indicate that financial literacy is influenced by faculty, whereas gender and GPA does not affect financial literacy. This study is expected to support the science of personal finance is still relatively rare compared to research in the field of corporate finance and capital markets.. Keywords: Financial Literacy, Gender, Faculty, Grade Point Average (GPA)

The objective of this study is to compare the level of intellectual capital disclosure in any banking company in Indonesia and Thailand listed on the Indonesia Stock Exchange ( IDX ) and the Securities Exchange of Thailand ( SET ) in 2011 based in the characteristics of the company. The variables used in this study is the level of intellectual capital disclosure and corporate characteristics represented by profitability, leverage, and the size of the company. The sample used consists of 39 banks listed on the BEI and 11 banks listed on the SET in 2011. The findings in this study showed no difference between intellectual capital disclosure in Indonesia and Thailand. Keywords : intellectual capital disclosure, profitability, leverage, company size

This study aims to examine procedural justice, distributive justice, and interactive justice perceived by manager in the workplace about the treatment received from organization on their outcomes by using theory of planned behavior, organizational justice theory, and expectancy theory. The outcomes shown by managers include trust in supervisor and managerial performance. This study uses survey method in collecting data and sample selection method at state-owned companies in Maluku Province represented by 310 middle and lower managers. The hypotheses are tested by Structural Equation Modeling.    The results show that procedural justice and interactive justice has significant influence on managerial performance, whereas distributive justice has no influence on managerial performance. Empirical evidences show that distributive justice and interactive justice has influence on trust in supervisor, whereas procedural justice has no influence on trust in supervisor. Trust in supervisor also has influence on managerial performance. Keywords: Procedural Justice, Distributive Justice, Interaction Justice, Trust in Supervisor, Managerial Performance.

The purpose of this study is to provide empirical evidence about the influence of perceived benefits (perceived benefits) and perceived credibility (perceived credibility) to the use of e-banking. This study is based on Social Contract Theory and the Theory of Diffusion of Innovations. Samples are intended private companies located in Yogyakarta and gained as much as 71 companies. Statistical analysis is done is test the initial validity and reliability tests early, test construct validity and reliability tests construct instruments, test Classical Assumptions: Normality test, test Multicollinearity, Heteroskidastity test, and autocorrelation test. Multiple Regression Analysis to test the empirical model and hypotheses. The results showed that the perceived benefits of (Perceived Benefits) has a positive effect on the use of e-banking. However, the influence of perceived credibility (Perceived Credibility) against the use of E-Banking (E-Banking Usage) is not proven. Keywords: social contract theory, theory of diffusion of innovations, benefits perceived, perceived credibility and use of e-banking.

The objective of this paper is to discourse critical paradigm to respond economic globalization, especially in higher education liberalization.  Higher Education liberalization is employed by World Trade Organization (WTO), firstly  is introduced concept of higher education corporatization. Corporatization is one of implementation strategy of New Public Management (NPM) in public sector.  This paper based on results of case study in one of Perguruan Tinggi Negeri Badan Layanan Umum (PTN BLU). PTN BLU is an example of NMP implementation. NPM is campaigned by International Institution such as World Bank (WB) and Internationally Monetary Fund (IMF). WB, IMF, and WTO use accounting as  a surveillance system. In  Habermas’s Critical Theory perspective,  higher education corporatization is lifeworld moneterization, with accounting as steering media. The effects of that are social pathologies, they are loss of meaning, anomie, and psychopathology. Loss of  meaning in higher education as a knowledge development institution, that dedicate to humanism has transform a corporate, that produce knowledge based economy (KBE) according to market demand.  Losses of academician identities, psychological disease are other examples of social pathologies. Keywords: Habermas, corporatization,  lifeworld, BLU, social pathology