This research aimed to analyze the influence of size, type of industry, growth, and media exposure on Corporate Social Responsibility Disclosure. The samples of this research are companies that has been listed in the Indonesia Stock Exchange between 2014 and 2015. Data in this study were obtained from annual reports and online newspapers. Regression analysis will be employed to answer the research question. The result showed that size and type of industry positively and significantly infuenced Corporate Social Responsibility (CSR) Disclosure. Growth negatively infuenced Corporate Social Responsibility (CSR) Disclosure dan media exposure has no influence on Corporate Social Responsibility (CSR).

Penelitian ini bertujuan mengidentifikasi indikator-indikator tata kelola BUMDes dan mememotret praktik tata kelola BUMDes. Penelitian memberi kontribusi dalam hal (1) menyusun indikator-indikator tata kelola BUMDes, yang sejauh pengetahuan peneliti, belum ada riset sebelumnya, dan (2) memberikan gambaran awal mengenai praktik tata kelola BUMDes yang sudah berjalan. Penelitian ini merupakan penelitian deskriptif kualitatif. Metoda penelitian yang digunakan adalah studi literatur, diskusi kelompok terpumpun dan survey. Diskusi kelompok terpumpun diikuti oleh BUMDes Amarta (Sleman), Srimartani (Bantul), dan BUMDes Dlingo Giritama (Bantul). Hasil penelitian menunjukkan bahwa (1) sebagian besar BUMDes yang menjadi objek penelitian adalah BUMDes rintisan dan tumbuh, sehingga tata kelola pokok telah tertuang dalam AD-ART BUMDes, namun sebagian besar BUMDes belum menyusun dokumen tata kelola khususnya dokumen akuntabilitas keuangan, (2) tingkat keterterapan tata kelola BUMDes di Indonesia masih relatif rendah, dengan unsur keterterapan terendah pada aspek sustainability dan akuntabilitas.  Hasil ini nampaknya berkorelasi dengan umur BUMDes yang masih relatif muda (rata-rata 3 tahun). Indikator-indikator yang disusun dianggap terlalu ideal untuk BUMDes rintisan sehingga banyak indikator yang belum tercapai. Indikator-indikator untuk menilai tata kelola BUMDes adalah indikator ideal, sehingga penelitian berikutnya perlu memikirkan pembobotan indikator yang dapat membedakan antara berbagai jenis BUMDes. Penelitian ini berimplikasi pada perlunya panduan bagi BUMDes untuk menyusun dokumen-dokumen tata kelola yaitu Rencana Strategis, Sistem Pengendalian Internal, dan Penatausahaan keuangan.

This study aims to analyze the fraud pentagon theory and financial distress for detecting fraudulent financial reporting in banking companies in Indonesia listed on the Stock Exchange in 2012-2017. The sampling technique used purposive sampling with the sample of 30 companies. The hypothesis testing was done by testing multiple linear regression models which were processed using SPSS 15.0. The result shows that quality of external auditor has a positive effect on fraudulent financial reporting, change in auditor has a negative effect on fraudulent financial reporting, director change has a positive effect on fraudulent financial reporting, frequent number of CEO picture has a positive effect on fraudulent financial reporting, and financial distress has a positive effect on fraudulent financial reporting. The other variables which are financial stability and external pressure have no effect on fraudulent financial reporting.

No abstract

The founding of Village-Owned Business Entity (Badan Usaha Milik Desa, BUMDes) is a mandate of Laws. It is also one of the leading work programs in Priority Performance in the period 2015-2019. Even though 5000 BUMDes targeted by the Ministry of Villages, Disadvantaged Regions and Transmigration has exceeded by the establishment of nearly 35.000 BUMDes across Indonesia. However, there are some villages which still seem doubtful and less motivated to establish BUMDes. Moyudan sub-district consists of four villages and there is only one village which has already pioneered the establishment of BUMDes. The aim of the community service program (PPM) is to motivate the initiation of the establishment of BUMDes in Moyudan sub-district. The activity of PKM was conducted through initial survey, training, and consultation on the mapping of village potential. The outcome of this activity is the documents of the mapping of village potential and the selection of BUMDes enterprise planning.