Posted on February 10th, 2012 at 5:30 AM by Bambang Purnomosidhi

The aim of this study to examine the effects of accounting  information  on  risk investment  at banking industry in  Indonesian  Stock  Exchange. The accounting  information examine  in this study liquidity, profitability, and leverage  ratio. Risk  investament proxy are systemic risk, firm specific risk dan total risk. This study uses 23 samples of bangking industry listed on Indonesian Stock Exchange  in 2003 – 2007. The  samples  selection uses purposive sampling  methods and regression analysis is used to test hypothesis. The  results  suggest  that  accounting positively  significant.  It  means  that  investor  used  accounting  information  on their investment decisions on rsk analysis. (Baca fulltext: Pengaruh Informasi Akuntansi Terhadap Risiko Investasi)

Posted on February 9th, 2012 at 10:45 AM by Bambang Purnomosidhi

This research aims to examine the effect of the agency costs on the differentiation of the audit quality, which can be seen through the firm’s decision-making to choose the quality of new auditor when the firm switches the auditor. The audit quality is represented by a “brand-name” model in which the Big Four group of auditors  defined as higher quality suppliers. Agency costs are proxied by managerial ownership, diffusion of ownership, leverage, and new issues. The effect of each proxies is examined on one year before (“levels” model) and several years before auditor switch (“changes” model). The examination was done to 76 public companies in Indonesia Stock Exchange that has switched the auditor during 2002-2008.

The finding shows that managerial ownership is a agency costs proxy that effects on firm’s decision-making in switching to the higher-quality auditor. The result proves that the greater the managerial ownership in a firm, the more  possible the firms tend to switch to higher quality audit firms, then conversely. This research also proves that “levels” model is better than “changes” model in predicting the effect of agency cost to the firm’s decision making in switching to higher-quality auditor firm. (Baca fulltext: Auditor changes)

Posted on February 9th, 2012 at 10:39 AM by Bambang Purnomosidhi

In the ‘new economy’ era, ideas, practices, and innovations that arise from the creation of intellectual capital have become a pre-eminent economic resources and the basis for competitive advantage. Yet, traditional accounting practices does not provide for the identification and measurement of these “new” intangibles in companies. A a result, that traditional financial reporting is inadequate in meeting with the information needs of stakeholders. (Baca fulltext: Diterminan Modal Intelektual)

 

Posted on January 13th, 2012 at 10:32 AM by Bambang Purnomosidhi

In the „new economy‟ era, ideas, practices, and innovations that arise from the creation of intellectual capital have become a pre-eminent economic resources and the basis for competitive advantage. Yet, traditional accounting practices does not provide for the identification and measurement of these “new” intangibles in companies. A a result, that traditional financial reporting is inadequate in meeting with the information needs of stakeholders.(Baca fulltext: Pengungkapan suka rela IC)

Posted on January 10th, 2012 at 2:53 PM by Bambang Purnomosidhi

The Study is motivated by the phenomenon of cases originated from the actions of earnings management that harm stakeholders. In fact, regulators have advised adoption of good corporate governance (GCG) to every company, but a satisfactorily is not yet found. The issue of the study is the agency conflict due to dividend policy might motivate management to take earnings management action, by considering the culture and GCG that are considered to affect earnings management behavior. The purpose of this study is to examine and analyze the effect of dividend policy, GCG, and organizational culture on earnings management.

This study is a quantitative research approach using Partial Least Square (PLS) The population of the study is companies listed on the Indonesia Stocks Exchange the period of 2007 to 2009. Sample selection is conducted using a purposive where the unit of analysis is the firm. The study uses secondary data source of s financial statements and the primary data sources of  culture data by distributing questionnaires. Test of the validity and reliability of research is performed prior to hypothesis testing.

The results of the study conclude that agency theory can explain the phenomenon of agency conflict due to dividend policy. The results show that the agency conflict due to dividend policy has positive effect on earnings management. The main finding of the study is that agency conflict due to dividend policy can be minimized by the existence of GCG and organizational culture, so that opportunistic earnings management can be reduced. Other finding of the study is that GCG negatively affect earnings management, while the organizational culture has no direct effect on earnings management.

Keywords: dividend policy, good corporate governance, organizational culture, and earnings management. (Baca fulltext: EFFECT OF GOOD CORPORATE GOVERNANCE AND ORGANIZATION)

Posted on January 10th, 2012 at 2:40 PM by Bambang Purnomosidhi

This research analyzes the influence of variables in the Theory of Planned Behavior: attitude toward the behavior, subjective norm, and perceived behavioral control toward tax compliance with intention as intervening variable. This study also examined whether the Sunset policy influenced the intention toward tax compliance. The samples of this study were tax professionals as representative of corporates tax payer listed in KPP Pratama Jakarta Pluit. Research design was survey research using questionnary as instrument. The amount of of the sample was 86 tax professionals. The data was analysed using Partial Least Square (PLS) with SmrtPLS.

The result of this study showed that attitude toward tax compliance and perceived behavioral control influenced the intention of tax compliance, while subjective norm and sunset policy did not influence the intention of tax compliance. The result of study also showed that perceived behavioral control influenced tax compliance directly. The last result was intention influenced tax compliance.

Key word: attitude toward the behavior, subjective norm, perceived behavioral control, sunset policy. (Baca fulltext: Pengaruh sikap dll thd kepatuhan WP)