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This study analyzes the effect of bank lending to profitability by usingcredit risk as a moderating variable. The data used in this study isconventional banking listed on the IDX period 2011-2014. The results ofthis study indicate that loan disbursement negatively affects profitability,credit risk negatively affect profitability and credit risk can not moderate theeffect of credit distribution on the profitability of banks in Indonesia.Keywords: lending ratio, credit risk, profitability

The purpose of this study re-write the understanding of the tax laws and officials tax service on taxpayer compliance with risk prefernces as a moderating variable. The population in this research in taxpayer MSMEs listed in KPP Pratama Demak. The sampling tehnique was convenience sampling method which produced a sample of 88 MSMEs. The analysis methode that used in study is a multiple linier regression analysis. The results showed that an understanding of the tax law and officials tax service have positif significant effect on taxpayer compliance MSMEs partially in Demak residence. The risk preferences cannot the relationship between the understanding of the tax laws with tax compliance and the relationship between officials tax service with tax compliance. Keywords: the understanding of the tax laws, officials tax service, taxpayer compliance, risk preferences

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

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.

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

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

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

The objective of this research is to empirically examine about the factors affecting the Composite Stock Index in Indonesia Stock Exchange. The factors are SBI Rate, World Oil Price, World Gold Price, and Exchange Rate of Indonesia Rupiah. The sample of this research is monthly data of the SBI Rate, World Oil Price, World Gold Price, Exchange Rate of Indonesia Rupiah, and Composite Stock Index from October, 2007 until September, 2012. This research uses multiple regression analysis.The result of this research shows that the SBI Rate negatively affect the composite stock indeks (IHSG), while the world oil price and world gold price positively affect the IHSG. But, the exchange rate of Indonesia rupiah is not affect the IHSG. The value of adjusted R square is 0.519%. This means that 51.90% IHSG movement can be predicted by the movement of the four independent variables. Keywords: sbi rate, world oil price, world gold price, exchange rate of indonesia rupiah, IHSG

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

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

The purpose of this research is to analyze the influence of the quality ofteaching, and the quality of service in conjunction with satisfaction andloyalty student of the STIE Totalwin Semarang. Data were obtainedthrough a questionnaire and analyzed using Structural EquationModeling (SEM). The results showed that student loyalty can be builtfrom a variable learning through student satisfaction and student loyaltycan also be constructed from the quality of service through studentsatisfaction.

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.

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.

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.

The aim of this research is to examine the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Expense to Operational Earnings (OEOE), Non Performing Loan (NPL) to the charge of Rentability wich is proxy by Return On Assets (ROA). The research uses purposive sampling method to collect data and uses multi linear regression model to analyze data. The result shows that partially LDR has a significant positive impact on ROA and BOPO has a significant negative impact on ROA. While CAR and NPL has insignificant impact on ROA. Then simultaneously CAR, LDR, BOPO, and NPL have significant effect on ROA. The Adjusted R Square is 0.51. This indicates the predictive ability of the five variables on ROA is 51 % of ROA's change is depend on the variables in the model and the remaining 49% are influenced bythe other factors.Key words: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), O

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.

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.

The research want to analysis about corruption and economic growth. The method of analysis use pooling data. Number of cross-section data are 33 provinces and times-series data are three years. The best model obtained from redundant fixed effect test and correlated random effects-Hausman test. The model used an estimation methodin whichthe cross-section is none and the period is fixed. Based on regression output, corruption has negative significant to Indonesia economic growth. So,corruption becomea grease of wheel for indonesia economics. The meaning is corruption increase economic growth. There areten provincesin which theCPI variable significantly to economic growth. Two provinceshave negatif significant and others positif significant to economic growth. If the ten provinces removed from regression,CPI becomes insignificant. So, the ten provinces have big influence to Indonesia economics, especially in CPI.Key words: CPI, economics growth, pooling data, none, fixed, and grease of wheel

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 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,