Akuntansi

The purpose of this study is to compare the financial performance of the provincial governments in Java and Sumatra in the 2014-2017 period and to determine the differences in the financial performance of the provincial governments in Java and Sumatra in the 2014- 2017 period.The research method used is quantitative research methods. The population in this study is the report of the Realization of Regional Government Revenue and Expenditures of Provincial Governments in Indonesia in 2014-2017. The sample selection uses a purposive sampling technique that is sampling taking into account certain characteristics and criteria.The results of this study are based on the results of descriptive analysis in mind that the financial performance of provinces in Java is better than provinces in Sumatra. While the results of different tests show that there is no significant difference in the financial performance of the provincial governments in Java and Sumatra because it shows a significance va...

This studi aims to determine the effect of Board of Commissioners, Profitability, Media Exposure, and Foreign Ownership on CSR disclosure. Population used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018, and the samples obtained has 411 observation selected using purposive sampling method in order to obtain samples accordance with the research objectives. Analysis technique used is multiple regression. The result shows that Board of Commissioners, Media Exposure, and Foreign Ownership has a significant positive effect on the Disclosure of Corporate Social Responsibility. While Profitability dosen not affect the Disclosure of Corporate Social Responsibility.

This study analyzes how investors perceive of audit firms tenure. Using earnings response coefficients from returns-earnings regressions as a proxy for investor perceptions of earnings quality, the results document a positive association between investor perceptions of earnings quality and tenure. Further, this study finds that the association between debt ratings and reported earnings does not vary with tenure. Finally, the result shows that the influence of past earnings on one-year-ahead earnings forecasts becomes larger as tenure increases. In general, the results are consistent with the hypothesis that investors perceive auditor tenure as improving audit quality. One implication of this study is that imposing mandatory limits on the duration of the auditor-client relationship might impose unintended costs on capital market participants.