Indra Bastian
Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada
Abstract
A number of public finance management reforms over the last several decades have served to improve governance in Indonesia. In too many cases, however, reform measures have failed to realize their full potential. Certainly the need for fundamental change was widely accepted. Indonesia has been examining major public finance reform initiatives in a number of jurisdictions that are relevant to Indonesia, with a view to fostering improvements in governance. Our examination of reforms in New Zealand encompassed an extensive review of the literatures. From the New Zealand's experience, it will be an input for implementing good governance in Indonesia.
Keywords: New Zealand, Good Governance, Benchmark
Mursalim
Pascasarjana Universitas Muslim Indonesia
Abstract
The objective of the paper is to investigate the effects of stock liquidity, dividend policy by the proxy of dividend payout ratio, and dividend policy by the proxy of dividend yield to the value of the firm. The research tested the hypotheses by using multiple regression. Hypotheses’ testing was conducted by using research sample of 25 banking company registered in the Indonesian Stock Exchange during the years of 2006-2008. The samples were determined by using purposive sampling method.
The research result shows that stock liquidity has positive siginificant effect on the value of the firm. Other result shows that dividend policy by the proxy of dividend payout ratio has positive siginificant effect on the value of the firm. On the contrary, the result shows that dividend policy by the proxy of dividend yield does not have siginificant effect on the value of the firm.
Keyword: stock liquidity, dividend policy, dividend payout ratio, dividend yield, value of the firm
ASL Lindawati
Ma Chung University
Abstract
The purpose of this paper is to explore the issue of possible professional barriers explanations of why Indonesian women’s higher participation in tertiary accounting studies has failed to lead to a commensurately higher participation in the upper echelons of public accounting careers. This paper has illustrated the profession have historically suffered from poor records on gender, diversity and excluding women. Issues concerning professions have been discussed by many Western scholars and have proved to be significant topics within industry and modern society. This paper has provided the assumptions and concepts that form the basis for understanding the experiences of women in developing countries who take up careers in professions. The studies show apparent similarities between Western and developing countries, and lead us to ask why women are marginalized and excluded from professions or professional work such as public accounting, and how societies or communities recognize the status and position of women who choose professional careers rather than domestic work or household jobs. Implementation methodology used in this pa-per reflects a subjectivist, ideographic focus on cultural context being intrinsic to reality and qualitative methods. Hence, proposing an ethnography approach to studies socio-cultural and power of the State being appropriate methods for this research.
Keywords: Indonesian women; accounting profession; Socio-cultural; Government intervention; domestic burden.
Peni Nugraheni
Universitas Muhammadiyah Yogyakarta
Abstract
Shariah compliant companies are companies which the activities are accordance with Shariah principles. Indonesia, through Bapepam issues Shariah Securities List containing companies which has fulfilled the Shariah requirements issued by regulators.
This study attempts to find out the practice of voluntary disclosure of the Shariah compliant companies and identifies the differences with the practice of non-Shariah compliant companies. This research investigates the quantity and quality of voluntary disclosure in the annual reports of Shariah compliant companies listed in Indonesian Stock Exchange and compare it with non-Shariah compliant companies. Voluntary disclosures were measured using 30 items of disclosure index developed by Khomsiah (2005). Based on content analysis of 2009 annual report of 55 Indonesian listed companies for each category, the finding describes the differencse in the quantity and quality of voluntary disclosure value of Shariah and non-Shariah compliant companies. Shariah compliant companies disclose more items and have higher quality of disclosure than non-Shariah compliant companies.
Keywords: Shariah compliant companies, voluntary disclosure, content analysis
Tjiptohadi Sawarjuwono,Basuki Basuki, & Iman Harymawan
Departemen Akuntansi
Fakultas Ekonomi dan Bisnis Univeritas Airlangga
Abstract
Since the emergence of Islamic banks in Indonesia, the development of science related to Islamic thought, including Sharia (Islamic) accounting is very advanced. However, the process of historical development of Islamic accounting thought has not been scientifically well documented. Similarly, the history of who the originator of the idea of Islamic accounting in Indonesia have not been known. In fact, the process of development of accounting history, ranging from conventional to sharia, is the result of the struggle of Muslim intellectuals. Therefore, remembering, recognizing and respecting the historical actors is very important. This study aims to uncover the main originator of ideas and historical development of Islamic accounting in Indonesia. The process of research used qualitative research approach to a combination of historical and cultural. By conducting in-depth interviews and intensive documentation, the study seeks to explore the details of history, events, processes, and development of Islamic accounting. Then the existing data will be interpreted and triangulated. In conclusion, this study successfully revealed the early history of the perpetrators of Islamic accounting, among them is Ahmad Baraba.
Keywords: Islamic Accounting, History, Development, Indonesia, and Qualitative Research.
Riantri Barus & Azhar Maksum
Program Studi Magister Akuntansi
Universitas Sumatera Utara, Medan
Abstract
This research aims to analyze the factors that influence the CSR information exposure and the impact toward the stock return. The sample of this research is 176 companies that published their annual reports in 2009 on the website of Indonesian Stock Exchange. The analysis of this research is using regression analysis. The finding of this research shows that the company size, the board of commissary size, and the company profile influence the CSR information exposure in the annual report. This finding also indicates that the CSR information exposure influences the stock return. This proves that the investors consider the social aspects in making investment decision.
Keywords: Corporate Social Responsibility (CSR), company size, board of commissary size, company profile, stock Price.
Marfuah
Dosen Tetap Jurusan Akuntansi FE UII
Yuliawan Dwi Cahyono
Alumni Jurusan Akuntansi FE UII
Abstract
This research aims to empirically examine the influence of company characteristics toward corporate social responsibility (CSR) disclosure of manufacturing companies those are listed in Indonesian Stock Exchange. This research considers seven variables of company characteristics that may influence CSR disclosure i.e. company size, profitability, company profile, board of commissary size, leverage, management ownership, and operation efficiency.
The examination result on 39 samples selected by purposive sampling in the observation period of 2008 to 2009 shows that the variables of company size, company profile, and board of commissary size have positive and significant influence toward CSR disclosure while the variable of leverage has negative and significant influence toward CSR disclosure. This indicates that the tendency of CSR disclosure is higher for company with the characteristics of company with big size, company with high profile, and company with big board of commissary size. On contrary, the tendency of CSR disclosure is lower in the company with high leverage. The examination result on other three independent variables shows that leverage, management ownership, and operation efficiency do not have significant influence toward CSR disclosure.
Keywords: corporate social responsibility (CSR) disclosure, company characteristics, good corporate governance.
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