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The study examines the effect of internal cash flow, insider ownership, profitability, investment opportunity and sales growth on capital expenditure. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis.Population in this research is manufacturing company listed on the Indonesian Stock Exchange period form 2010 to 2014. The sampling method used purposive sampling. The research sample includes companies that have insider ownership, releasing financial statement, has the completeness of data, used the rupiah currency  Relationship and (or) influence between variables is describe by using multiple regression analysis.The result showed that the insider ownership has significant negative effect and investment opportunity has significant positive effect to the capital expenditure. Where as the internal cash flow and sales growth has no significant positive effect, and profitability has no significant negative effect to the capital expenditure.Keywords:   Internal Cash Flow, Insider Ownership, Profitability, Investment Opportunity, Sales Growth and Capital Expenditure.

The company's value can be measured from the Price Book Value (PBV). PBV is the ratio of stock price to book value companies that show how much the stock price per share as compared to book value per share.The sample of this study consisted of 10 companies included in the index LQ45 firm and the index of Sembiring listed in Indonesia Stock Exchange during the years 2010 to 2013. Analytical techniques used are the Multiple Regression Analysis with a significance level α = 5%. Profitability positively effect and significantly on the value of the company. Company size negatively effect and significantly on the value of the company. Leverage positively effect and significantly on the value of the company. Corporate Social Responsibility positively effect and does not significantly on the value of the company.   Keywords : Profitabilitas, Size company, Leverage and the value of the company.

This study is to determine what factors affect the performance of SMEs. The population in this study are all the owner of SMEs in the Central Java. Sampling was conducted with a purposive sampling criteria were used in the consideration that SMEs are already running at least five years. The sample in this study is intended as representative of the population to be studied, totaling 67 (sixty seven). The data were then processed andanalyzed by using the computer program of SPSS 20 for Windows. Based on the results of testing the partial regression analysis can be concluded: The competitiveness and marketing access is partially affect performance significantly and positively. This means that the higher competitiveness and marketing access the higher performance. Meanwhile, competitiveness and marketing access have influence on SME’s performance through network capabilities.

This study analyzes the factors that affect tax aggressiveness by comparing NPM companies with NPM industry. The sample used in this study is a manufacturing company listed on the BEI 2010-2015. Testing is done by logistic regression. The results showed that leverage, inventory intensity, and fixed asset intensity had no effect on tax aggressiveness. While profitability have a positive effect on tax aggressiveness.

Nu Skin Enterprises is a direct selling America and multilevelmarketingcompany that develops and sells personal care products and dietarysupplements (under the Pharmanex brand). Issuesthat form the basis of thisresearch is that Nu Skin has not been included in the 10best MLM dIndonesia by number of members and the members clarity andwebsite addressbased on MLMStars.net in 2012. The purpose of this study was to analyzetheeffect of the ability of the sales force, sales training and orientationaccuracy ofthe customer to the performance of agents multilevel marketingdistributors of NuSkin in Semarang . The population in this study is the distributor of Nu Skin multilevelmarketing agency in Semarang with a sample of 35 respondents wasobtained by purposive sampling technique, the distributor who has joined for3 months and have a monthly income and the amount of the bonus >Rp.1.000.000. Primary data was collected through questionnaires andanalyzed with multiple linear regression analysis . The results showed that the ability of the sales force and accuracy ofsalestraining has a positive effect on the performance of distributors agents.Whilecustomer orientation negatively affect the performance of distributorsagents.Variable accuracy of sales training (b2 = 0 , 534) became the largestfactoraffecting the performance of distributors agents. While the sales force'sabilityvariables (b3 = 0.419) became the lowest factor affecting theperformance ofdistributors agents .

The purpose of this study is to know the efforts undertaken by theGovernment of Demak Regency to obtain unqualified opinion. These effortsneed to be appreciated by the local Government Apparatus. TheGovernment's aim is to improve the reliability of the quality of the resultingfinancial statements, particularly in terms of asset management.The selected sample is 141 respondents with purposive samplingtechnique in Demak Regency. Data were obtained by distributingquestionnaires. The questionnaire returned as many as 138 questionnaires.Data analysis using Moderated Regression Analysis (MRA) using ProgarmSPSS.The results showed that the application of local financialaccounting system has a positive effect on the quality of financial statements,while the competence of human resources negatife affect the quality offinancial statements. Similarly, adding organizational commitment as amoderating variable, the application of local financial accounting system hasnegatife influence on the quality of financial statements and human resourcescompetence have a positive effect on the quality of financial statements.

This study aims to design learning media that can increase enthusiasm, motivation, and understanding of students, and can facilitate teachers in learning Javanese subjects with material listening to the Werkudara puppet story. The method used in research is R&D (Research and Development) while the method used in the development of instructional media is the waterfall method. The story developed is a story with the title (1) Butcher Bilawa, (2) Bima Bungkus, and (3) Bima Suci. To produce a learning media researchers use a design processing program including; Adobe Photoshop CC, Adobe After Effects CS6, Adobe Audition CS6, Pinnacle Studio 16, Adobe Flash CS6 with the final product in the form of an interactive CD. The results of the assessment by media experts and material experts, get the criteria value "quite good" - "very good" and tend to approach the criteria of "very good", while the results of the final product trial evaluation by students shows that all students totaling 23 children "agree" - "strongly agree" and approach the "strongly agree" category with the use of developed learning media. Thus the learning media for puppet story animation was declared feasible to facilitate learning activities in Javanese subjects to listen to the Werkudara puppet story in fifth grade students of Kutosari 02 State Elementary School.

Promas Greenland Nglimut Is a Hot Spring Bath and Villa Accommodation, Promas Greenland Ngonut Gonoharjo is located at an altitude of 700m above sea level, located in Limbangan District and 30 km from the city of Semarang. The purpose of this study is to introduce to the public so that people are more aware of greenland promas tourism, as well as interested in traveling to greenland promos gonoharjo and increasing marketing of greenland promasan tourism to be able to compete with other tourism in Kendal district. This study uses the Aida method and uses a 3D model. The subject of this research is to the public and tourists who will visit Greenland promasan tourism. The results of this study were able to attract the public or tourists to visit Greenland promising tourist sites and improve their marketing system, the results obtained from marketing with 3D models are able to improve the marketing system that the public will find out the specifications and forms of Greenland promotions before visiting or traveling. This is supported by the existence of good management and adequate facilities so that visitors feel comfortable and happy.

After doing research in KB and TK Anak Pintar, it can be seen that there are obstacles that are owned by TK B teaching teachers in delivering the material. The obstacle faced is where children are easily bored with conventional learning methods used by teachers plus there is no learning media at the school. To anticipate these obstacles, learning media are needed that can increase children's interest in learning and can eliminate the boredom of conventional learning. The purpose of this study is to find out how and the benefits of Macromedia Director MX 2004 in the world of education. The method used in the Research and Development (research and development) method, starts from (1) potential and problems, (2) data collection, (3) learning media design, (4) learning media validation, (5) revision of learning media, ( 6) trial of learning media, and (7) application. The results showed that the developed media had fulfilled the requirements and fulfilled the requirements to be used, this was seen from the results of the validation carried out by media experts namely 90% and material experts 92.5% and Kindergarten B teachers 92.5%. By displaying 6 learning materials that are accompanied by 5 questions in each material, it is also equipped with instructions for use, profiles of teachers and KB staff and Kindergarten Smart Children and also vision and mission.

This study aims to examine the factors that affect the persistence of earnings.Factors affecting earnings persistence consist of permanent differences, temporarydifferences, Large Positive Book Tax Differences (LPBTD), Large Negative Book TaxDifferences (LNBTD), and debt levels. The sampling method used is pruposive samplingwith the following criteria, 1. Manufacturing companies listed on the BEI and publishthe audited financial statements as of December 31 consistently and completely from2010-2013 and not delisted during the observation period of the study. 2 The financialstatements are denominated in rupiah. Due to the research conducted in Indonesia, thefinancial statements used are those which are stated in Rupiah. 3. The Company did notincur any losses in commercial financial statements and fiscal financial statements duringthe year of observation. The reason is that carryforward losses are a deduction of deferredtax expense and recognized as deferred tax assets so as to obscure the meaning of booktax differences (Hanlon, 2005). 4. The Company did not compensate tax due to lossduring the previous years.There are 146 companies that have been rated corporate governance index.Based on the criteria of this study obtained 71 companies used as sample research. Theanalysis technique used to analyze the hypothesis of this research is multiple linearregression analysis. The results of this study show that permanent differences have anegative and significant effect on profit persistence. Temporary differences have asignificant negative effect on earnings persistence. Large Positive Book-Tax Differences(LPBTD) has no significant effect on earnings persistence. Large Negative Book-TaxDifferences (LNBTD) have no significant effect on earnings persistence. The debt levelhas no significant effect on earnings persistence. This means that debt levels can notpredict earnings persistence.

This research aims to determine the effect of audit committees,institutional ownership, independent commissioners, size, leverage andprofitability (ROA) to tax avoidance. Dependent variables used inthis study are tax avoidance and Independent Variables used in thisstudy are audit committee, institutional ownership, proportion ofindependent commissioner, size, laverage and profitabiliatas (ROA). Thepopulation in this study are all manufacturing companies listed on theIndonesia Stock Exchange in 2011-2015. The sample selection usingpurposive sampling method with final sample 18 observation data duringthe period of 2011-2015. The type of data used is secondary data taken fromCompany Financial Statement and Company Annual Report. Data analysistechnique used in this research is multiple linear regression analysistechnique with SPSS 20 program application. The results showed that thevariable of institutional ownership, size and profitability (ROA) have aneffect on tax avoidance. While the audit committee, the proportion ofindependent commissioners and laverage have no effect on tax avoidance.The coefficient of determination in this research is 35.8%. Further researchis expected to add the number of samples, extend the study period and addother variables that affect Tax Avoidance such as audit quality for betterresearch results.

Organic products as natural products or are free of chemicals /pesticides , is currently a trend in many countries around the world.The tendency of shifting consumer consumption patterns of consumingorganic products to conventional products has become an interestingphenomenon today . Shifting back to nature lifestyle , has become a wisechoice to meet a healthy lifestyle . This view , looking at the trend ofconsumers choosing organic ingredients and eco-friendly products isincreasing. Of the various existing studies , found that attention and thedesire to buy organic food and organic food products behavior isincreasing nowadays. The purpose of this study was to analyze theinfluence of ecological knowledge, willingness to pay more, andenvironmental awareness of the organic product purchase decisions inHortimart Agro Center Bawen .The population in this study is that consumers Hortimart AgroCenter Bawen. Based Slovin formula, the sample size was 100respondents were obtained with Purpose Sampling techniques , namelyconsumers who consume organic products . Primary data was collectedthrough questionnaires and analyzed using multiple linear.The resultsof the research on 100 respondents in Hortimart Agro EcologicalKnowledge Center showed that no significant influence on purchasingdecisions, different results are shown in the willingness to pay more andthe environmental awareness and significant positive influence onpurchasing decisions. willingnessto paymore variable (b2 =0,550)became the biggest factors influencing purchasing decisions.

This study examines financial difficulties can occur if the auditcommittee does not perform its roles and responsibilities effectively. Theperformance of an audit committee can be measured by its characteristics,including the size, independence, activity of the audit committee, and thecompetencies of audit committee members. Based on the discussion of researchresults described above, then there are some implications found and can addinformation for the company, investors and other parties associated with thecompany's activities. The results conclude that the size of the auditcommittee, the independence of the audit committee and the financialknowledge of audit committee members can not prove a significant influenceon financial difficulties. This research proves that the existence of women ingender audit committee is able to avoid the company from financialdifficulties. The frequency of meetings of audit committee members can proveto have a significant negative effect on the financial difficulty. This isbecause the frequency of meetings of members of the audit committee has arole in changing the pattern of management behavior and communicationamong members more structured so that the company's condition will notexperience financial difficulties.

This study examines the effect of motivation, organizational cultureand compensation on employee performance. The results of motivationresearch on employee performance showed no significant, There is asignificant influence between organizational culture on employeeperformance. And there is a significant influence between the provision ofcompensation on employee performance, employee compensation programsdesigned to motivate (high morale) in their work achievement achievements.

The local government allocated funds in the form of capital expenditure in the local budget to increase fixed assets. During this shopping areas more used to spending relatively less productive routine. The purpose of this study is to prove empirically the effect of regional revenue and general allocation funds for capital expenditures in the District / City Central Java Province Year 2011-2013 with moderation variables Economic Growth. The population in this study is the Regency / City Central Java province which consists of 35 District / City. This study uses secondary data such as Realization Report 2011-2013 budget. In this study, the test model for hypothesis testing will be done using Moderated Regression Analysis. The data has been collected and analyzed in advance with the classic assumption test. Based on the results of this study concluded that the original income has no effect on Capital Expenditure. General Allocation Fund has a positive influence on Capital Expenditure. Directions regression coefficient is positive, meaning that an increase in the General Allocation Fund will increase capital expenditures. Economic growth does not affect the Capital Expenditure. Economic growth does not moderate relationship with the Regional Income Capital Expenditure. Economic growth does not moderate the relationship with the general allocation fund capital expenditures. Keywords:  Local Revenues, General Allocation Funds, Economic Growth and Capital Expenditure

This research was motivated by the behavior of auditors in auditing the financial report of clients. The purpose of this study is to examine the effect of the bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, and size of audit fees received by audit firm toward auditor’s independence in Central Java.The population of this study is public accounting firm in Central Java that was registered in Otoritas Jasa Keuangan (OJK) on December 31, 2015 .Sampling was done using purposive sampling method. The sample of this study was 14 audit firm (KAP) and the amount of respondents was 72. The primary data collection method were by a questionnaire method. Mail-survey were done to audit firms that were located in Purwokerto, while direct survey were done to audit firms that were located in Solo and Semarang.Data were analyzed using multiple linier regression model. The result reveales a positive significant relationship between the variables of; bond financial interest and bussiness relationships with client, size od audit firm, and size of audit fees received by audit firms to auditor’s independence, while management advisory services (MAS), tenure of audit,and the competition of audit has no significant affect toward auditor’s independence.     Keywords:    The bond financial interests and business relationships with clients, management advisory services (MAS), tenure of audit, the competition of audit firm, size of audit firm, size of audit fees received by audit firm, and auditor,s independence.

This study aims to examine the effect of the tax aggressiveness and eksplosure media company with its corporate social resposibity ( CSR ). This research was conducted in the mining company listed on the Indonesia Stock Exchange.CSR indicates that corporate responsibility should be based on the triple bottom line of a company's social responsibility , environmental , and financial . Sample were obtained by using pooled time series as many as 68 companies from 2011-2014 . Data collection methods used in this study is a content analysis of social disclosure in the annual report of the company. The use of statistical methos in this research is multiple regression. The results of this study indicate that the tax aggressiveness positive significant effect on CSR , while media eksplosure positive significant effect on CSR . Companies that have a high rate of profit then inclined to make greater disclosure of CSR . CSR communicating through the media will enhance the company's reputation in the eyes of the public in accordance.  Keywords: corporate social responsibiltiy,tax aggressiveness,media eksplosure.  

This study aims to determine the level of achievement of taxes and levies, local tax efficiency, and contributes taxes and levies on Salatiga’s local  revenue. This research uses descriptive quantitative method. The technique of collecting data through interviews, observation, and documentation. The data used is data relating to the realization of taxes and levies, budgets of local taxes and levies, as well as Salatiga’s local revenues. The data analysis used in this research is the analysis of the level of achievement of taxes and levies, local tax efficiency analysis, and analysis of the contribution of taxes and levies. Results of the study are: (1) The level of achievement of targets for local taxes and levies during the years 2011-2015 in the category very effective. (2) The efficiency rate for local taxes and levies  from 2011-2015 as a whole are at an efficient level. (3) The contribution of local taxes on Salatiga’s revenue from 2011 until 2015 less contribute.Keywords: local taxes, levies, local revenues, the level of achievement of targets, efficiency, contribution.

This article examines various models of credit risk assessment. The study results show that the models can be classified based on the approach adopted, namely the traditional and the structural. In its development, the structural approach by Merton model is dominating, although at the end it reaps many critics when the LTCM crisis happened in America, in the late 1998. Those critics lead to the assumptions used, which considers only the endogenous factor without having to analyze the exogenous factor. The failure of the Merton model has its own attention from the experts so that many of them are trying to polish them. Nevertheless, the results showed that each model has its own advantages and disadvantages that need a comprehensive understanding and analysis of the managers when they want to adopt one of them.Keywords: Credit risk, Merton model, firm-specific risk, and market risk.

This study aim to examine the effect of the ratio likuiditas, leverage,operating capacity, sales growth, audit committee size, independentcommissioner and public ownership on financial distress.The population ofthis study is manufacture company listed on the Indonesia Stock Exchangefor period of 2009-2015. Based on purposive sampling method, this sampleof this study are 281 companies (159 financial distress and 122 nonfinancial distress). The criteria is used to categorize a financial distresscompany in this study based on earning per share (EPS) negative. Dataanalysis using regression logistic.The result show that the sales growth,operating capacity, independent commissioner and public ownership have asignificant on financial distress.