ESTIMATED VALUE OF COLLATERAL, INTEREST RATE, AND CREDIT DECISION MAKING IN PT PEGADAIAN(PERSERO) BATAM CITY
THE EFFECT OF FINANCIAL LITERACY, FINANCIAL
EXPERIENCE, AND LOCUS OF CONTROL TOWARDS
FINANCIAL MANAGEMENT ATTITUDE AND FAMILY
INVESTMENT PLANNING BEHAVIOR IN PURWOKERTO
1
2
3 , Akhmad Darmawan , Sri Rejeki Utami Nisa’ul Hidayah
1 Economics and Business Faculty, Universitas Muhammadiyah Purwokerto, Indonesia
email : [email protected]
2 Economics and Business Faculty, Universitas Muhammadiyah Purwokerto, Indonesia
Email: [email protected], [email protected]
3 Program Studi Ekonomi Syariah, IAIN Purwokerto, Indonesia
Email: [email protected]
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACT
This research is a quantitative descriptive research to examine the effect of financial literacy, financial experience, and locus of control towars financial management attitude and family investment planning behavior. The sampling method waspurposive sampling, based on familyincome with a minimum income of Rp4.500.000 per month. This study used a questionnaire instrument distributed to 120 respondents. The analysis techniquesdone in this research are validity and reliability test, descriptive statistic, classical assumption test, and multiple regression analysis to test the hypothesis and moderating effect of the variable.The results of this research indicate that financial literacy has no effect on the family investment planning behavior. Meanwhile, financial experience and locus of control has effect on family investment planning behavior. This research also found that the attitude of financial management does not moderate the effect of financial literacy, financial experience and locus of control on family investment planning behavior.
Keywords: Financial Literacy, Financial Experience, Locus of Control, Financial
Management Attitude, Family Investment Planning Behavior
ESTIMATED VALUE OF COLLATERAL, INTEREST
RATE, AND CREDIT DECISION MAKING IN PT
PEGADAIAN(PERSERO) BATAM CITY
Jontro Simanjuntak, Dita Marlina Hutagalung
1 Putera Batam University,R.SoepraptoMukaKuning Street, Batam, 29424, Indonesia
E-
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACT
This research aims to analyze the effects of estimated value of collateral on credit decision making, effects of interest rate on credit decision making and effects of estimated value of collateral and interest rate simultaneously on credit decision making. This research used causality descriptive design by using primary data source. There are 399 respondents as the research sample with sample technique is purposive sample. Data collection techniques used questionnaire and literature study. Data analysis in this research is Descriptive Analysis, data causality test and effect test as well as hypothesis test. Results of the research based on regression equation stated that interest rate has quite adequate effects on credit decision making. Results of this research of hypothesis test proved that estimated value of collateral affects significantly on credit decision making. Interest rate affects significantly on credit decision making. Estimated value of collateral and interest rate affect significantly on credit decision making. The conclusion is that interest rate has effects on credit decision making.
Keywords : Estimated Value Of Collateral, Interest Rate, Credit Decision Making
SOCIAL CAPITALAS A MODERATOR OF FINANCIAL
LITERACYON FINANCIAL INCLUSION: STUDY OF
YOUNG STOCK INVESTOR COMMUNITY IN
PURWOKERTO
1
2 Bima Cinintya Pratama and Maulida Nurul Innayah
1 Universitas Muhammadiyah Purwokert, Indonesia
2 Universitas Gadjah Mada, Indonesia
Corresponding email address: [email protected]
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACT
This study investigates the role of social capital as a moderator of the effect of financial literacy towards financial inclusion taken by investors. Total samples of seventy-two investors in young stock investor community in Purwokerto were provided with a set of questionnaire to see their perception of financial inclusion. The sample was conducted by convenience sampling method. Analyses of data using Partial Least Square (PLS) method found that financial literacy and social capital have significanteffect towards financial inclusion taken by investors. In addition, this study find that social capital can mediate the effect of financial literacy towards financial inclusion taken by investors.
Keywords: Financial Literacy, Financial Inclusion, Social Capital.
SOCIAL IMPACT AND READINESS OF VILLAGE
APPARATUS TECHNOLOGY IN ADOPTING VILLAGE
FINANCE SYSTEM
1
2
3
4 Ida Rosnidah , Ayatulloh Michael Musyaffi , Arinal Muna , Nelia Fariani Siregar
Accounting Department, Universitas Swadaya Gunung Jati, Jalan Pemuda No. 32,
Cirebon, 45132, Indonesia
1 Email:
2 Email
3 Email
4 Email
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACT
This research was developed based on Unified Acceptance and Use of Technology (UTAUT) and Technology Readiness (TR) model to measure the acceptability and technological readiness of the village financial system (Siskeudes). Siskeudes is a system that can help village officials to obtain funds to make it easier and transparent. Data were collected based on questionnaires distributed to village officials involved in siskeudes, ie finance and village secretaries in kecamataan Susukan Lebak and Suraneggala in Kabupaten Cirebon using Partial Least Square (PLS) method using SmartPLS 3.0. The results of this study indicate that technology readiness and social influence have influence on behavioral intention. Where social influence has the greatest influence compared with technology readiness. This shows that people around users like friends or superiors have a strong influence in making village officials adopt the village financial system. This study shows an in-depth understanding of acceptance siskeudes that can be integrated by two different models of social influence variable on UTAUT model and Technology readiness theory.
Keywords: Behavioral Intention, Siskeudes, Social Influence, Technology Readiness
THE EFFECT OF FINANCIAL LITERACY AND
EXPERIENCE ON SMEs FINANCIAL BEHAVIOR
IN INDONESIA
1
2 Wida Purwidianti , Naelati Tubastuvi 1,2
Lecturer of Management Studies Program, The Faculty of Economic and Business,
Universitas Muhammadiyah Purwokerto, Indonesia
1 Doctoral Program of Management Science, The Faculty of Economic and Business,
Universitas Jenderal Soedirman, Purwokerto, Indonesia
1 Email: [email protected]
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACT
This article discusses regarding the effect of financial literacy and experience on the
SMEs financial behavior in Indonesia. There are four control variables used namely
company size, business length, age and education level of SME owner. Respondent
sample are 42 owners of SMEs. The results showed that financial literacy has no effect on
financial behavior. Financial experience has a positive effect on financial behavior. While
among four control variables, only company size has a significant negative effect on
financial behavior while the other three control variables have no significant effect on it.
Keywords: Financial Literacy, Financial Experience, Financial Behavior
THE EFFECT OF OBEDIENCE PRESSURE AND
INFORMATI ON AVAILABILITY ON MANAGER’S
PROJECT EVALUATION DECISIONS WITH
AUTHORITARIANISM AS MODERATING VARIABLES:
AN EXPERIMENT
Annisa Ilma Hartikasari
Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto,
Dukuhwaluh, Purwokerto, 53182, Indonesia
E-
st
Presented at the: The 1 International Conference on Business, Accounting, and
Economics, 3rd-4th August 2018, Purwokerto, Indonesia
ABSTRACTThe purpose of this study is to investigate the interaction of obedience pressure, information availability, and authoritarianism as personality trait on manager’s project evaluation decisions. An experiment was conducted to test the various hypotheses formulated in this study. The participants were 112 postgraduate accounting and management students from two large private universities in Indonesia. The results suggest that project managers have a higher inclination to escalate their commitment to a failing project in the presence of obedience pressure. The results further reveal that project managers' tendency to escalate is most prominent in a private information situation and in an obedience pressure condition. In addition, the results suggest that low authoritarian project managers exhibited a greater tendency to continue a failing project regardless of the extent of obedience pressure under private information conditions. Furthermore, high authoritarian project managers exhibited a greater tendency to continue a failing project only when obedience pressure was present under private information conditions. These results suggest that the behavior of some project managers, while rational, is motivated by self-interest.
Keywords : Authoritarianism, Information Availability, Obedience Pressure, Project
Evaluation Decisions.
MONDAY EFFECT, WEEK-FOUR EFFECT AND
JANUARY EFFECT IN INDONESIA
1
2 Dian Safitri P. Koesoemasari , Tulus Haryono
1 Doctorate student in Sebelas Maret University, Surakarta
Management, Wijayakusuma University, Jl. Raya Beji Karangsalam,
Purwokerto, 53152, Indonesia
2 Management, Sebelas Maret University, Jl. Ir. Sutami 36A, Surakarta 57126, Indonesia
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACT
The research analyzed efficient market anomalies, Monday effect, week four effect, and January effect in Indonesia. Three hypotheses were tested through independent t test. The result discovered that Monday effect and week four effect were not present, but January effect indeed. It proved that the Indonesian economy situation during 2016 and 2017 tended to be stable, therefore Monday effect and Week-four effect did not occur. It presented January effect because there was an improvement of Indonesian economy at the end of the year after the election, thus this good news affected the purchase of shares in large numbers in the beginning of the year..
Keywords: Anomalies, Monday Effect, Week Four Effect, January Effect, Good
News
BUDGET DEFICITS, GOVERNMENT CONSUMPTION,
GOVERNMENT INVESTMENT AND GROWTH IN
INDONESIA
1
2
3
4 Suparjito , J.J. Sarungu , A.M. Soesilo , Bhimo Rizky Samudro ,
5 Erni Ummi Hasanah
1 Directorate General of Treasury, Ministry of Finance, Republic of Indonesia
Faculty of Economics and Business, Sebelas Maret University, Indonesia
2 Email: [email protected]
3 Email: [email protected]
4 Email: [email protected]
5 Faculty of Economics, Janabadra University, Indonesia
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACT
Fiscal policy and monetary policy are the two macroeconomic policies used by the
government and monetary authorities in order to create a stable economy. The budget
deficit policy is one form of fiscal policy implemented by the government in order to
realize a high level of economic growth, a controlled inflation rate and open up new job
opportunities to reduce unemployment. The impact of the implementation of the budget
deficit policy on the level of economic growth is a long debate. Neoclassical groups argue
that the implementation of budget deficit policies is detrimental to the economy, as it
lowers the rate of economic growth. Keynesian groups argue that the implementation of
the budget deficit policy is very good for the economy, because it triggers the rate of
economic growth by increasing the number of demand for goods and services through
increased government spending. While the Richardian people argue that the
implementation of budget deficit policy has no effect on the economy. The data used in
this study is data from 1981-2014 which consists of budget deficit, government
consumption, government investment and economic growth rate. The method of analysis
in this research is using Partial Least Square-Path Modeling (PLS-PM) approach with
SMART-PLS analysis tool which aims to analyze the direct and indirect influence of the
implementation of budget deficit policy toward the level of economic growth through
government consumption and government investment. The results show that the
implementation of the budget deficit policy can increase economic growth through
increased government investment spending.
Keywords: Budget Deficits, Government Investment, Government Consumption,
Growth.
LOCAL WISDOM VALUES GOVERNANCE AS NON-
FINANCIAL INTANGIBLE ASSETS IN SUPPORTING
INDIGENOUS PEOPLES' SUSTAINABILITY IN
KAMPUNG PULO KABUPATEN GARUT
1
2 Abin Suarsa , Verawaty
Accounting Dept., STIE Muhammadiyah Bandung, 40262, Indonesia
1 Email2 Email:
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACT
The study entitled " Local Wisdom Values Governance as Non-Financial Intangible Assets in Supporting Indigenous Peoples' Sustainability in Kampung Pulo Kabupaten Garut " aims to understand the motivation of indigenous peoples Pulo village in implementing local wisdom in life everyday so as to support its sustainability. The method used in this research is qualitative method with interpretive paradigm and phenomenological approach. The analytical unit focuses on awareness, noema, noesis, intuition, and intersubjectivity. The main data of this research are interview result and observation result. The results of this study indicate that the local wisdom of the pulo community contains the philosophy of life and the teachings that prioritize the balance between human, God, and nature. Governance emphasizes exemplary, communication, education, and mutual reminders.
Keywords: Governance, Local Wisdom, Sustainability, Phenomenology
DO EXTENSIFICATION AND INTENSIFICATION ON
REGIONAL TAX AND REGIONAL RETRIBUTIONS HAVE
IMPACT ON OWN-SOURCE REVENUE?
(A Case Study In Regional Revenue Management Board In Cimahi
Financial Year 2012-2016)
1
2
3 Purwanto , Rizki Indrawan , Hasna Safira
Lecturer of Faculty of Economics and Business UNJANI, Indonesia
1 Email: [email protected]
2 Email
3 Student of Information Systems Binus University, , Indonesia
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACT
This study aims to examine how extensification, regional tax intensification, and regional retributions increase the Own-Source Revenue. Independent variables in this study are extensification, regional tax intensification, and regional retributions and dependent variable is Own-Source Revenue. The selected sample is the report of regional tax revenue, regional retribution, and own-source revenue from 2012 to 2016. The data used in this study is secondary data which is obtained from Local Government Budget of Cimahi financial year 2012-2016. The method of analysis used is multiple linear regression analysis. Where in the partial effect is tested using T test and simultaneously influence is tested using F test, by using the program Statistical Package for the Social Science (SPSS) version 23.The results showed that extensification and intensification on regional tax and regional retributions partially and simultaneously have a positive and significant impact in increasing Own-Source Revenue. While partially, regional tax extensification positively affects to the Own-Source Revenue; regional tax intensification has a positive and significant influence in increasing Own- Source Revenue and regional retributions have a positive and significant influence in increasing the Own-Source Revenue.
Keywords: Extensification, Intensification, Regional Tax, Regional Retribution, Own-
Source Revenue
FORESIGHT ACTIVITY IN MANAGEMENT
ACCOUNTING AND CONTROL : A CONTINGENCY
APPROACH
Ismail I
Doctoral student of Accounting Science
UniversitasAirlangga
Email: [email protected]
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACT
This study aims to determine the relationship of foresight activity with management accounting and control in terms of contingency approach. Various empirical studies of foresight activity and management accounting and control are the sources of this research. It is known that (1) empirical research on management accounting and control using contingency approach as much as 236 studies. (2) a contingency approach in foresight activity research found only 31 studies. The results of this study found that there is a relationship between foresight activity with management accounting and control. Because of organizational success in system design, strategy formulation, strategy implementation, strategy evaluation to improvement or change supported by foresight activity. Foresight activity can help the organization achieve its long-term goals.
Keywords: Foresight Activity, Management Accounting And Control, Contingency
Theory
THE INFLUENCE OF ORGANIZATION AND
GOVERNANCE OF PUBLIC ACCOUNTING FIRM AND
POLICY DETERMINATION OF FEE ON AUDIT QUALITY
(Survey on Public Accounting Firms at Bandung)
1
2
3 Yuniati Y , Poppy Sofia Koeswayo , Fury Khristianty Fitriyah
1 Master of Accounting Universitas Padjadjaran, Bandung, Indonesia
Lecturer in High School of Economics Muhammadiyah Bandung, Indonesia
Lecturer of Padjadjaran University, Bandung, Indonesia
2 Emai
3 Email
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACT
This study was conducted based on the phenomenon that occurred about the low quality audit. The purpose of this study is to determine the influence of the organization and governance of Public Accounting Firm on audit quality and the influence of fee fixing policy toward audit quality.
This research method using quantitative method with multiple linear regression equation model. This study was conducted at Public Accounting Firm in Bandung City, amounting to 30 Public Accounting Firm. Data analysis techniques used in this study is multiple linear regression analysis using SPSS software version 23.
The results of empirical research to prove that at the level of 5% significance in Public Accountants in Bandung show the organization and governance Public Accounting Firm effect on audit quality. By measuring audit quality measured by IAASB's "A Framework for auditing quality-elements that creates an environment for audit quality" and the policy of fee fixing affect the quality of the audit.
Keywords: Organization And Governance Of Public Accounting Firm, Policy
Determination Of Fee, Audit Quality
THE EFFECT OG GOOD CORPORATE GOVERNENCE
AND TAX AVOIDANCE TO FIRM VALUE
1
2
3 Supanji Setyawan , Gentur Jalunggono ,Reza Hening Wijaya
Accounting Department, Tidar University, Kapten Suparman 39,
Magelang, 56116, Indonesia
1 E-
2 E-
3 E-
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACT
The purpose of this study is to analyze the effect of Good Corporate Governance which is proxied by Institusional Ownership, Managerial Ownership, Proportion of Independent Comisioner, and Audit commitee and tax avoidance which is proxied by Cash Effective Tax Rate to Firm Value which is prox ied by Tobin’s Q. This study uses companies listed to Kompas100 Index for July 2016- February 2017 period in 2010-2015. This study uses Quantitative Research Method. This study uses Multiple Regression Analysis with Eviews version 9. Based on hypotesis test results, Cash Effective Rate, Institusional Ownership, Managerial Ownership, Proportion of Independent Comissionary, Audit Commitee have effect Firm Value. Partially, Cash effective tax rate have no significant effect on firm value as well as Managerial ownership, Proportion of Independent commisionary, and Audit Commitee. In this study only Institusional Ownership has an effect significantly with firm value.
Keywords: Tax Avoidance, Good Corporate Governance, Firm Value
EVALUATION OF THE ACCOUNTING INFORMATION
SYSTEM SUCCESS MODEL
Azmi Fitriati
Departement of Accounting, Univ. Muhammadiyah Purwokerto
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACT
Information is the important one to the survival of the contemporary business organization. All organizations need information in order to make effective decisions. Accounting information is an output of accounting information system (AIS). Consequently, the quality of accounting information depend on the AIS implementation. The purposes of this study are (1) to evaluate the AIS successmodel;and (2) to measure the influence of AIS success to the quality of accounting information. Survey method was used in this study. The population were Muhammadiyah higher institutions and simple random sampling for determined respondent. SEM-PLS was used as analytical tool. The data were collected using questionnaire. The AIS success could be reflected by the dimensions of integration, flexibility, ease of use and accessibility. The quality of accounting information could be reflected through the dimension of relevant, accurate, timely and complete. Later, the quality of accounting information has been influenced with the AIS success implementation.
Keywords: Accounting Information System, Information System Success, Information
Quality
FRAUD GAP IN E-AUCTION (QUALITATIVE
METHOD WITH CASE STUDY, IN KPKNL
JAKARTA X-INDONESIA)
Arief Ar Rosyii, Muh. Nizarul Ali, Prasetyono
1 Master of Accounting, Faculty of Economics and Business,
UniversityTrunojoyo Madura, Indonesia
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACT
Auction which is held with e-auction by Directorate General of State Assers Management of Finance is expected to be run efficiently, effectively, accountably and safely to optimize non tax state revenue. Before we got to know, what e-auction is? The auction is usually carried out conventionally. In the conventional auction implementation there are fraud such as the mutual meeting of Auction Officials, Sellers, and Participants at the same time and place at the time of auction. This causes the auction price formed not to be optimal, for example one of the auction participants might prevents other participants to bid. With e-auction this can be prevented, but in the e-auction implementation it is possible that fraud might still occurs. Based on this problem, the researcher wanted to do research about fraud gap in e-auction by using qualitative method.
Keywords: Auctions, E-Auctions,Fraud, Modus Operandi, And Debtor
NEW EVIDENCE OF THE EFFECT OF TAX
AGGRESSIVENESS AND CORPORATE
CHARACTERISTICS ON THE LEVEL OF CORPORATE
SOCIAL RESPONSIBILITY DISCLOSURE
1
2
3
4 Kautsar Riza Salman , Amir , Mochammad Farid , Kartika Marta Budiana
1 STIE Perbanas Surabaya
(email: [email protected])
2 Universitas Muhammadiyah Purwokerto
(email: [email protected])
3 STIE Perbanas Surabaya
(email: [email protected])
4 STIE Perbanas Surabaya
(email: [email protected])
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACT
Disclosure of corporate social responsibility is an issue that is still relevant to be raised in an empirical research especially if the issue is applied to a sharia entity. This is because sharia entities have sharia objectives (maqashid) which emphasize the importance of providing benefits to other parties. This benefit can be measured on how much a sharia entity contributes to society where it can be seen from the disclosure of corporate social responsibility. This study aims to obtain empirical evidence about the effect of tax aggressiveness and company characteristics on the level of corporate social responsibility disclosure. The novelty of the current research lies in the object of research used that is different from the object of previous research. If the previous research still used the population in the form of conventional entities, the population used in this study is the sharia entity listed in the Sharia Sharia Index of Indonesia in the period 2011-2014. The results of this study prove empirically that firm size, leverage, and capital intensity affect the level of corporate social responsibility disclosure. Thus, this study has successfully confirmed the role of the theory of legitimacy in explaining the effect of firm size, leverage, and capital intensity on the level of corporate social responsibility disclosure. Firm size, leverage, and capital intensity have a positive effect on the level of corporate social responsibility disclosure. Furthermore, the results of this study also showed that the level of tax aggressiveness, profitability, and inventory intensity did not affect the level of corporate social responsibility disclosure.
Keywords: Tax Aggressiveness, Firm Size, Leverage, Capital Intensity, Inventory
Intensity, Corporate Social Responsibility Disclosure
INSTITUTIONAL AND FAMILY OWNERSHIP AS
MODERATING VARIABLES ON THE EFFECT OF
INTELLECTUAL CAPITAL UTILIZATION
(Studies In Indonesia High-Technology Companies In Facing
The Asean Economic Community)
1
2 Bima Cinintya Pratama and Maulida Nurul Innayah
1 Universitas Muhammadiyah Purwokerto, Indonesia
2 Universitas Gadjah Mada, Indonesia
Corresponding email address: [email protected]
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACT
Intellectual Capital (IC) is important because firms in ASEAN needs a lot of competitive advantage, mainly from IC, in order to compete in the era of ASEAN Economics Community (AEC). This study investigates the positive relationship between intellectual capital and firm performance and examine the moderating role of family ownership and institutional ownership on the relationship between intellectual capital and firm performance. The data collected from annual report from high-tech industries and conducted in Indonesia. The final sample used in this study consists of a total of 144 observations. This study uses panel data regression model analysis, i.e. fixed effect regression and random effect regression. The results showed that intellectual capital has a positive effect on financial performance in Indonesia. This result indicate that intellectual capital can give higher financial performance for the firms. On the other hand, the result found that the positive moderating role of family ownership and institutional ownership on the relationship between IC and firm financial performance.
Keywords: Intellectual Capital, Family Ownership, Institutional Ownership, Financial
Performance.
THE EFFECT OF COMPANY CHARACTERISTICS ON
ENVIRONMENTAL DISCLOSURE IN ANNUAL REPORT
(Study On Non-Service Companies Listed In Indonesia Stock
Exchange)
Eko Hariyanto
Universitas Muhammadiyah Purwokerto, Indonesia
Email: [email protected]
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACT
The main purpose of this study is to examine the effect of company characteristic (company size, profitability, stock exchange listing and environmental performance) on environmental disclosure. Corporate environmental ratings provided by Bapedal through program called PROPER was used to rate thecompany environmental performance. For the present study, a case study field research design was selected. Samples taken by using purposive sampling that result in 66 companies. The analytical method used is multiple regression analysis.The result indicated that environmental performance have a significant positive influence on the environmental disclosure, but company size, profitability, and stock exchange listing failed to show its significant impact.
Keywords: Environmental Disclosure, Size Company, Profitability, Stock Exchange,
Listing And Environmental Performance.
EFFECT OF PROFITABILITY, LEVERAGE AND
COMPANY SIZE ON ISLAMIC SOCIAL REPORTING ON
SHARIA BANK PERIOD 2012 - 2016
1
2
3 Herman Felani , Rina Mudjiyanti , Inta Gina Setiawiani
1 Student of Accounting, Universitas Muhammadiyah Purwokerto, Indonesia
Email: syauqiherm
2 Lecturer of Universitas Muhammadiyah Purwokerto, Indonesia
3 Student of Accounting, Universitas Muhammadiyah Purwokerto, Indonesia
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACT
This research aims to determine the influence of profitability, leverage and the size of the company against the disclosure of Islamic social reporting (ISR). The population in this research is all the public Sharia bank in the period 2012-2016. And samples that researchers use amounted to 10 public bank syariah bank in Indonesia. This research analyzes the ISR through the annual report of the bank by using a method of analysis of the contents. Data analysis technique used is quantitative data to perform statistical analysis using linear regression analysis, correlation coefficient analysis, determination of the Coefficient analysis, hypothesis testing, and analysis using t- tests. The results of this study indicate that the disclosure does not affect the profitability of Islamic social reporting (ISR). Leverage effect negatively to disclosure of Islamic social reporting (ISR), and the size of the company a positive effect against disclosure of Islamic social reporting (ISR).
Keywords: Disclosure of Islamic Social Reporting (ISR), Firm Size, Profitability,
Leverage
FACTORS AFFECTING THE DISTRIBUTION OF CREDIT
AND WITHDRAWAL OF THIRD PARTY/LOAN TO
DEPOSIT RATIO AT BPR WORKING AREA IN OFFICES
OF BANK INDONESIA SEMARANG
Nasiruddin N
Universitas Muhadi Setiabudi Brebes, Indonesia
Mahasiswa Doktor Ilmu Manajemen Universitas Jenderal Soedirman,
Purwokerto,Indonesia,
email: [email protected]
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACT
This study aims to analyze the factors that affect the Loan to Deposit Ratio (LDR) in BPR Working Area in Office Bank Indonesia Semarang period 2017.Thepopulation in this study is BPR included in the working area of Bank Indonesia office in Semarang, about 366 BPR. In this study, the population is existing research in 2017. The sampling technique by using simple random sampling method. The number of samples that will be used in this study amount 79 BPR in the working area of Bank Indonesia Semarang. Data obtained from the data of financial statements issued by Bank Indonesia, the data of reports from Economic and Financial Statistics, published monthly by BI office in Semarang, Regional Economic Analysis Reports in Central Java province during the third quarter of 2017, and Mandatory Reports BPR. The analysis technique used is multiple regression and hypothesis test by using t test and F test to test the truth of influence together with a significance level of 5%.
The analysis showed that the variable rate of capital adequacy significantly influence LDR BPR Central Java, variable nonperforming loans significantly influence LDR BPR Central Java, variable of mortgage interest rates have a significant effect on LDR at BPR/Rural Bank of Java Central. The predictive ability of these three variables with the value of adjusted R square of 0.916. This means the variations BPR variable as the dependent variable can be explained by variations in the independent variables are CAR, NPL and lending rates by 91% while the rest influenced by other variables outside this research.
Keyword : Distribution, Credit, Withdrawal, Deposit, BPR
ASSESING OF POST ADAPTATION IFRS ACCOUNTING
RELEVANCE IN BANKING COMPANY
1
2 Elly Astuti , Titin Eka Ardiana
1 Accounting Education Department, Universitas PGRI Madiun
E-
2 Accounting Department, Universitas Muhamadiyah Ponorogo
E-
Presented at the: ICBAE,Purwokerto 2018 International Conference on Business,
rd th
Accounting, and Economics, 3 -4 August 2018, Indonesia
ABSTRACTIFRS convergence is a topic of financial accounting research in various countries since the establishment of the standard into a set of international accounting standards globally. This research trend also happened in Indonesia. The main impression of IFRS convergence is the quality of accounting information. The quality of information in the financial statements is proxied with the level of earnings management, the relevance value of accounting information and stock prices.