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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

This study examines the effect of time budget pressure as a moderating variable on the relationship between individual factors, namely accountability, ethical awareness, and auditor independence and audit quality on BPK Representative Maluku province. Respondents are auditors working on BPK RI Representative Maluku Province. Population are42 respondents, but only 34 respondents who returns quesionary and can be used in data processing. The sampling method used is census sampling. Data processing is performed using moderated regression analysis (MRA) and assisted by SPSS version 17.0. The results showed that time budget pressure to moderate the relationship between accountability and audit quality as well as moderate the relationship between ethical awareness and the audit quality, but time budget pressure has not influence moderate therelationof auditor independence and audit quality. Keywords: accountability, ethical awareness, auditor independence, time budget pressure, audit quality

Globalization is a process of economic activity and trade, where countriesaround the world into a single market forces increasingly integrated with theterritorial limits of the country without hindrance. Developments in this eraof globalization impact to human life. Based on these conditions, affect theappearance of many engaged in the retail trade of daily consumer goods invarious cities in Indonesia. This study aims to analyze the effect of Display,Positive Emotion and Store Atmosphere toImpulse Buying.This study used accidental sampling method on the visitor AlfamartCitarum Raya Semarang. Data obtained by distributing 100 questionnairesto the visitors Alfamart Citarum Raya Semarang. The independent variablein this study is the Display of Positive Emotion and Atmosphere Store whilethe dependent variableis the Impulse Buying. The statistical methods used inthis study is the Multiple Linear Regression AnalysisThe results oft his study indicate that the variable Display and PositiveEmotion there is a significant effect on Impulse Buiyng. As for theAtmosphere Store variables showed no significant effect on Impulse Buying.The results of this study also showed that the value of R Square of 21.6%while the remaining 78.4% is explained by other variables that are notproposed in this study.

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.

The purpose of this study was to analyze the magnitude of the influence ofperceived feasibility, perceived desirability, and propensity to acttoentrepreneurial intention. The data in this study were obtained from studentat STIE Totalwin Semarang. Results and the theoretical implications ofthis research is that this study supports previous research that says that theperceived feasibility, perceived desirability, and propensity to act affect toentrepreneurial intention.

This study aims to analyze the influence of Internet FinancialReporting (IFR) , Level Disclosure and Timeliness (Timelines)Submission of Financial Information Website On The Stock Market.Sample in this study consisted of 70 companies listed in the JakartaIslamic Index (JII) from 2008-2012. Data analysis uses multipleregression analysis.The results of hypothesis testing showed that theIFR has a significant influence on the abnormal stock returns, thelevel of disclosure has negative effect on abnormal stock returns andtimeliness has no significant effect on abnormal stock returns.

This study will analyze the differences in ethical sensitivity of students in Semarang. The goal is to determine differences in the activity and behavior of the students. The population in this study were students of accounting and management at private universities in Semarang. In this study the researchers used the criteria to get closer to the subject matter. The criteria used in this study were students who were third semester to semester end. Results of this study indicate that there is no difference between unethical behavior and student management accounting students. There is no difference between unethical behavior male and female accounting students. Students are more tolerant of unethical behavior will be more cynical.Keywords: Ethical Sensitivity, cynical attitude.

This study aimed to examine the effect of the Capital Adequacy Ratio ( CAR ) , Net Interest Margin ( NIM ) , Loan to Deposit Ratio ( LDR ) , Non Performing Loan ( NPL ) , Operating Expenses and Operating Income ( ROA ) and Asset Quality ( KAP ) Changes to income , the banking companies listed in Indonesia Stock Exchange. The study took 61 banks listed on the Indonesia Stock Exchange in 2009-2011 as the sample. The independent variables in this study are the Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) , Loan to Deposit Ratio (LDR) , Non Performing Loan (NPL) , Operating Expenses and Operating Income (OEOI/BOPO) and Asset Quality (AQ/KAP), and the dependent variable is Income Changes (IC/ROA). The Technique Applied in taking sample is purposive sampling .The data analysis applied is multiple linear regression based on OLS (Ordinary Least Squerst). Theresults of the study indicates that CAR variable has effect on the profit change with significance value at 0.011. NIMvariable has no effect on profit changes with significance value aat 0.306 , LDRvariablehas no significant effect on profit changes at 0.895, NPLvariable has positif effectbut, it is not significant on profit changes at 0.188, OEOI/BOPOBOPO variable has negatif effect but it is significant on profit changes at 0,044 and AQ/KAPvariable hassignificanteffect at 0,009.Key words: CAR, NIM, LDR, NPL, OEOI/BOPO, AQ/KAP and Profit change.

One of the important role of Management Accounting Information System (MAS) is to provide information to the right people, the right way at the right time to improve management capabilities in understanding the circumstances around it, so it was able to identify the relevant activities appropriately. The purpose of this study is to empirically examine the role of MAS as variables that mediate the effect of information technology and interdependence on performance managerial of employees inthe local government enterprises are rural banks and financial institutions sub-Central Java (PD BPR BKK). The samples in this study were obtained according to the purposive sampling technique based on criteria derived from population consisting of employees or the manager at PD BPR BKK contained in Central Java. Data were analyzed using Partial Least Square (PLS) in a of Structural Equation Modeling (SEM). Role of characteristics of MAS as variable which mediate the effect of information technology and interdependence on managerial performance examined using Sobel Test. The results of this study indicate that information technology has an indirect positive effect and significant impact on managerial performance through MAS. Interdependence also has an indirect positive effect and significant impact on managerial performance through MAS. It can be concluded that the MAS has a role as a mediating influence between the variables information technology and interdependence on managerial performance.Keywords: management accounting information system, information technology, interdependence, mediating, managerial performance.

This study aims to analyze the factors that affect the capital structure. Factors examined as independent variables are profitability, company size, business risk, growth opportunities and managerial ownership. Variable profitability, company size, business risk is analyzed in the perspective of the pecking order theory and variable growth opportunities and managerial ownership is analyzed in the perspective of agency theory.Hypothesis testing using multiple regression. The population in this study is manufacturing companies listed in Indonesia Stock Exchange. Sampling technique using purposive sampling method. The samples used 222 observations are pooled data from 2008 to 2010. Types of data used are secondary data. Statistical tests showed hypotheses for the variables profitability and business risk accepted. This means that the profitability and business risk significantly and negatively related to capital structure. Hypothesis testing results for firm size variable positive and significant impact on capital structure. Thus the hypothesis is rejected due to size of company direction opposite hypothesis. Variable growth opportunities and managerial ownership and significant negative effect on capital structure.Keywords: capital structure, profitability, company size, business risk, growth opportunity, managerial ownership, the pecking order theory, agency theory.

Foreign Direct Investment flows to developing countries surged in the 1990s, to become their leading source of external financing. This raises in FDI volume make government must be generate domestic policies to push FDI inflows. The first step is identification macroeconomic determinants of FDI inflows.Globerman and Shapiro (2005) suggest the macroecomic variables, such as, market size, resources, and financial sector, may be associated with FDI inflows, especially in developingcountries. The problem is how far the macroeconomic variable can push FDI inflows, in condition, imperfect economic liberalisation.This study proofs that market size, included, domestic economy (GDP) and extention of domestic economy (Openness) significantly push FDI inflow. But debt variable, despite of associated with government policy, significantly impeded FDI inflows.Key words: Foreign Direct Investment, Market Size, and Financial Sector.

Abstract: The principles of legal certainty very dominating in the law enforcement inIndonesia. The principle of legal certainty that comes from century XVII/XVIIIin Europe is a great idea from tangible in writing, made by competentauthorities. The term of analytical jurisprudence indicates that the law shoulbe removed from the study of metaphysics. Doctrine analytical jurisprudenceannnot be implemented just after about two centuries introduction by theoriginators. It is doe to changes and development of society so rapidly. Forthose in law enforcement must look spirit and the time made law. Don’t justlook at the text but the context of the law with the purpose of the law.Key word: law enforcement, Analytical Jurisprudence,religion models of reinforcement.

The purpose of this research is to examine the effect of job experience, independence, objectivity, integrity, and competence on the quality of audit results at Representatives BPKP of Central Java. Job experience was measured by indicators the length of works as an auditor and the number of inspection tasks are performed. Independence was measured by indicators of independence in programming, in the execution of work, and independence in reporting.Objectivity was measured by indicator, free from conflict of interest and disclosure of factual conditions. Integrity was measured by indicator honesty, courege, prudence, and responsibility that auditors have. Competency was measured by indicator personal quality, general knowledge, and specialized expertise. While quality of audit results was measured by indicator of compliance with auditing standard and quality of examination report. The population of this study is civil servants whose work at Representatives BPKP of Central Java with sample is the civil servants has been following education and training as functional auditor. Data analysis was performed with multiple linear regression model. Test result showed that job experience, independence, and objectivity has no effect on quality of audit result at representatives BPKP of Central Java. While the integrity and competence have influence to quality of audit result at representatives BPKP of Central Java. Key words: job experience, independency, objectivity, integrity, competency, quality of audit result.

This study aims to analyze the efficiency of banks in Indonesia period 2007-2009.The tools of analysis is  Data Envelopment Analysis (DEA). It uses data financial statemens and supplied by Bank Indonesia. The research shows that  in general the performance of banks in Indonesia is inefisiency. Bank that have efficiency is BRI, BTN, BPD Jabar, BPD Jatim, BPD Riau, Bank Niaga dan Bank Muamalat. This fact shows  the banks in Indonesia have not been up to the wasteful use of cost on several input variables  in their economic activities. Key words: Efficiency, bank, Indonesia, DEA

The objective of designing  information retrieval system (IRS)   with Vector Space Model (VSM) Method is to facilitate users to search Indonesian documents. IRS Software is designed to provide search results with the optimum number of documents (low recall) and accuracy (high precision) with VSM method that users may get fast and accurate results. VSM method provides a different credit  for each  document  stored in  a  database which in turns  to determine  the  document most similar  to  the query, where  the documents with the highest credits are placed on the top of  the search results.   The evaluation of search results with IRS is conducted under recall and precision tests. This study  fascinatingly creates a  system which can preprocess  (tokenizing,  filtering, and stemming) within computation time of four minutes forty-one seconds.    Keywords: IRS, Vector Space Model, recall, precision

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

Several models have been constructed to analyze and understand the factors that influence theacceptance of the use of computer technology such as Theory of Reasoned Action (TRA), Theoryof Planned Behavior (TPB) and Technology Acceptance Model (TAM). Another model developedby Doll and Torkzadeh (1988) is a model of End User Computing Satisfaction (EUCS). Thisresearch is the study on the TAM and EUCS model of the acceptance and user satisfaction ofcomputer based information system (CBIS). Purpose of this study is trying to use and test the twomodels of acceptance technology, the TAM and EUCS models by examining their influence on theuse and utilization of systems that will ultimately affect the level of user satisfaction (usersatisfaction) as an indicator of the success of a system. Samples used in this study were obtainedfrom the sampling technique based on the criteria (purposive sampling)of a trading company inSemarang, Central Java on the sub-sector (according to the incorporated trading companydirectory-BPS). Test of the hypothesis is formulated using regression models. Three of the sevenstated hypothesis is rejected, while based on the results of the indirect analysis it can be concludedthat the variable utility (usefulness), ease of use, accuracy and timelines in the use of a system alsoaffects the user’s satisfaction.Key Words: Technology Acceptance Model, End User Computing Satisfaction, Computer BasedInformation System, User’s Satisfaction.

The aims of this study is to analyze the impact of the variables free cash flow, Profitability,Growth, Tangibility, Retained Earning and Managerial Ownership on debt. Research usingpurposive sampling method for taking samples. Data obtained on the basis of the publication ofIndonesian Capital Market Directory (ICMD), Samples of this research is manufacturing firmwhich listed in Indonesian Stock Exchange during 2007-2011. This research obtained 135 samplesof manufacturing firms. Analysis technique used is multiple regression analysis. Based on the teststatistic F indicates that the model is fit because has a significance value less than 5% of Alphavalue. The Result of analisys show that the four independent variables have significant influenceto DER and other independence variables have no significant influence to DER. Profitability hassignificant positive influence toward debt, growth has significant negative influence toward debt,tangibility has significant positive influence toward debt, retained earning has significant negativeinfluence toward debt, but free cash flow and managerial ownership have no significant influencetoward debt.Key Words :Determinant, Agency Theory, Pecking Order Theory, Debt Policy,

The purpose of this study is to estimate the effect of exchange rate volatility on international tradein Indonesia. The measure of volatility show that the exchange rate has ARCH and GARCHeffect. So, volatility of the exchange rate influenced by current and previous exchange ratevolatility.Sum ofARCH and GARCH coefficient show that the exchange rate has persistentvolatile. Estimation result indicate that exchange rate volatility is not significant. While, GDPworld and GDP Indonesia influencepositivesignificant on international trade, not only in shortterm but also in long term.Key Words: volatility, ARCH, GARCH, Persistent volatile, international trade, exchange rate, andGDP

The purpose of this study is to analyze the influence of BOPO, NPL, NIM and CAR on thefinancial performance of banks listed on the Indonesia Stock Exchange in the period 2006 to 2009.Samples were taken based on purposive sampling of 28 banking companies with the followingcriteria: the company issued financial statements for four consecutive years ie 2006 to 2009. Thetype of data used are secondary data and data collection methods through technicaldocumentation. Analysis technique used is normality test, the classical assumption, and multiplelinear regression based on the merging of data time series and cross section called the polleddata. The results showed that variables significantly and negatively related BOPO against thebank's financial performance, the NPL variable has negative and significant impact on thefinancial performance of banks, NIM variable has positive and significant impact on the financialperformance of banks and CAR does not affect the bank's financial performance. The ability of thebank's financial performance could be explained by variables BOPO, NPL, NIM and the CAR of97.5%, Sebagimana shown by the Adjusted R-Square of 0.975. The remaining 2.5% is explained byother factors outside the model.Key Words: BOPO, Non-Performing Loans, Net Interest Margin, Capital Adequacy Ratio and thebank's financial performance.