This research aims at examining determinants of whistleblowing intentions by civil servants. The subject of this research is civil servants who work at the Ministry of Finance in Yogyakarta Regional Office whom 79 were selected based on convenience sampling method. Data were collected through questionnaire survey during OctoberNovember 2016. Based on multiple regression analysis, the result shows that personal cost and fraud seriousness are significant in influencing whistleblowing intentions by the civil servants. On the other hand ethical climate-egoism, ethical climate-benevolence, ethical climate-principle, internal locus of control and organizational commitment are not significant.Keywords: whistleblowing, fraud, personal cost, ethical climate, locus of control, organizational commitment, civil servant Abstrak: Penelitian ini bertujuan untuk menguji faktor-faktor yang menentukan keinginan melaksanakan tindakan whistleblowing. Subjek penelitian ini adalah aparatur sipil negara (ASN) yang bekerja di Kantor Wilayah Kementerian Keuangan RI di Daerah Istimewa Yogyakarta dan sebanyak 79 responden dipilih berdasarkan metode convenience sampling. Data penelitian diperoleh dengan instrumen berupa survey kuesioner selama bulan Oktober-November 2016. Berdasarkan hasil pengujian regresi linier berganda, diperoleh hasil bahwa pengaruh personal cost dan keseriusan pelanggaran berpengaruh terhadap niat melaksanakan tindakan whistleblowing oleh aparatur sipil negara. Adapun ethical climate-egoism, ethical climate-benevolence, ethical climate-principle, locus of control internal dan komitmen organisasi tidak berpengaruh terhadap niat melaksanakan tindakan whistleblowing oleh aparatur sipil negara tersebut.Kata Kunci: whistleblowing, fraud, ethical climate, locus of control, komitmen organisasi, personal cost, aparatur sipil negara. PENDAHULUANBerbagai kasus pelanggaran etika di bidang akuntansi yang melibatkan orang internal organisasi telah terjadi di dunia. Salah satunya adalah kasus Enron yang terjadi di Amerika. Dewan Direksi Enron telah melakukan berbagai kecurangan berupa manipulasi akuntansi (Curwen, 2003). Hal tersebut diwujudkan dalam bentuk transaksi off balance sheet dan penetapan kompensasi yang tinggi bagi eksekutif perusahaan. Hal ini berarti bahwa Dewan Direksi Enron telah menyalahgunakan kepercayaan para pemegang sahamnya dan merugikan kepentingan para pemegang sahamnya. Kasus yang melibatkan adanya pelanggaran etika dalam akuntansi ini memicu Sherron Watkins seorang Eksekutif Enron menjadi seorang whistleblower dan mengungkapkan skandal tersebut. Akibat dari

The objective of this research is to obtain empirical evidence about the effect of commissioner board size, independent board of commisioner, audit committee size, profitability, and the environmental performance on Islamic Social Reporting (ISR) of companies which are in the Sharia Securities List (DES). The population of this research consisted of all companies under DES which joined PROPER environmental rating during 2011-2015. There were 31 companies were selected as samples based on purposive sampling method. The method employed to measure the ISR Disclosure was content analysis by scoring the items of social disclosure in the annual report of those companies. The multiple linier regression shows that the size of commisioner board, profitability, and environmental performance have positive effects on the disclosure of ISR, while the independence of commisioner board and audit committe do not affect the disclosure of ISR. (Gustani, 2015).Pengukuran ISR pada perusahaan-perusahaan syariah saat ini masih mengacu pada Global Reporting Initiative Index (Indeks GRI). Penggunaan Indeks GRI pada perusahaan syariah

Local Budget Management. One hundred and seventy five cities and regencies were selected as samples based on purposive sampling and analysed by using multiple regression. The result shows that political competition and size of local government asset has positive influence on the IFR. This indicates that Heads of local government whose political party is not majority and Heads of local government with greater asset size, had used IFR as media to show their performance to the public. This is consistence with stewardships theory that asymmetric information between local government (stewards) with the public (principals) can be reduced through accountability and transparency of financial management whereby the pressure and ability to do it appeared significantly in local governments with high political competition and with relatively greater asset. In this research, some other potential factors such as leverage, own-source revenue, type of local government (city or regency) and audit opinion are not proven to influence the IFR practices in the local governments..

The purpose of this research is to see how local governments allocate capital expenditure for public services and to identify factors that influence the allocation. 142 local governments were used as sample, consising of 23 cities and 119 regencies. Budget realisation reports from 2010 to 2012 were used for analysis. The descriptive statistics shows that the proportion of capital expenditure to total expenditure for city governments are relatively homogenous between 10 to 30% but varied for regency governments. The multiple linear regression analysis shows that budget effectiveness rate and special purpose grant have positive influence on the proportion of capital expenditure.Keywords: local government, proportion of capital expenditure, budget effectiveness rate, special purpose grant Abstrak Penelitian ini bertujuan untuk melihat bagaimana pemerintah daerah mengalokasikan belanja modal untuk pelayanan publik dan untuk mengidentifikasi faktor-faktor yang mempengaruhi proporsi alokasinya. Terdapat 142 pemerintah daerah yang digunakan sebagai sampel yang terdiri dari 23 kota dan 119 kabupaten. Analisis penelitian ini didasarkan pada laporan realisasi anggaran dari tahun 2010 sampai dengan 2012. Berdasarkan statistik deskriptif terlihat proporsi belanja modal terhadap total belanja pemerintah kota relatif sama antara 10 hingga 30%, tetapi belanja pemerintah kabupaten lebih bervariasi. Analisis regresi linier berganda menunjukkan bahwa efektifitas anggaran dan Dana Alokasi Khusus berpengaruh positif signifikan terhadap proporsi belanja modal.Kata kunci: pemerintah daerah, proporsi belanja modal, tingkat efektifitas anggaran, dana alokasi khusus PENDAHULUAN Berdasarkan Undang-undang No. 32 Tahun 2004 tentang Pemerintahan Daerah, penyelenggaraan pemerintahan daerah dilakukan berdasarkan asas otonomi dan tugas pembantuan. Ini berimplikasi pada daerah-daerah untuk memiliki hak, kewenangan dan kewajiban otonom untuk mengatur dan mengurus rumah tangganya sendiri dalam urusan pemerintahan dan kepentingan masyarakat setempat sesuai dengan peraturan perundangundangan. Selain itu, Pemerintah daerah (Pemda) juga memiliki kewenangan dalam mengontrol terlaksananya anggaran daerah (APBD) di bawah pengawasan pemerintah pusat.Dalam alokasi anggaran, pemerintah memiliki dua alternatif penggunaan yaitu: Belanja Langsung yang langsung berkaitan dengan kegiatan pemerintah yang diperuntukkan bagi masyarakat dalam berbagai program layanan barang, jasa dan fasilitas, dan; Belanja Tidak Langsung yang bersifat operasional rutin yang tidak langsung berkaitan dengan

ABSTRAK -Penelitian ini bertujuan untuk mengetahui pengaruh dana pihak ketiga (DPK), tingkat bagi hasil dan non-performing financing (NPF) terhadap volume dan porsi pembiayaan berbasis bagi hasil pada perbankan syariah. Sampel yang digunakan adalah tujuh bank umum syariah dengan objek penelitian laporan keuangan triwulan dari Juni 2010 hingga September 2013.Metode analisis data menggunakan analisis regresi linear berganda.Hasil penelitian menunjukkan bahwa, dari aspek volume, variabel DPK, tingkat bagi hasil dan NPF periode lalu berpengaruh signifikan terhadap volume pembiayaan berbasis bagi hasil periode berikutnya.Pada aspek proporsi ditemukan bahwa hanya variable tingkat bagi hasil penyaluran pembiayaan periode lalu yang berpengaruh signifikan terhadap porsi pembiayaan berbasis bagi hasil periode berikutnya. Kata Kunci: Dana Pihak Ketiga, Tingkat Bagi Hasil, Non Performing Financing, Volume Pembiayaan, Porsi Pembiayaan ABSTRACT -This study aims to examine the impact of the third-party funds (DPK), profit sharing rate and non-performing financing (NPF) of the volume and financing portion of profit sharing based on Islamic banking. The sample of this study is seven

<p><em>This research aims </em><em>at</em><em> </em><em>investigating </em><em>fa</em><em>c</em><em>tors </em><em>that influence </em><em>third parties funds (TPF) of Indonesian Islamic banks</em><em> </em><em>during the issuance of government retail sukuk 2012-2015.</em><em> </em><em>Data are taken from quarterly s</em><em>tatistical reports of </em><em>Indonesian </em><em>Islamic banking and analysed by using multiple linear regression. The results show that </em><em>r</em><em>e</em><em>t</em><em>ai</em><em>l </em><em>sukuk </em><em>has </em><em>negative </em><em>influence</em><em>, while offices number, company size, and return for the third parties</em><em> </em><em>have positive influence on </em><em>TPF collected</em><em>. As having negative influence, Islamic banks should anticipate future issuance of retail sukuk by improving their internal performance. Failing to anticipate it, they may suffer of decreasing amount of TPF.</em></p>

This research aims at finding out the effect of bank internal factors towards Non-Performing Loan (NPL). The internal factors of bank used in this study are credit expansion level, operational efficiency level, credit interest level, and the percentage of credit with problems in the previous period as dynamic effect. The research is very importantdue to thecondition that the ratio of NPL owned by the bank group tend to increase.Compared to previous studies (especially thosewhich took the case in Indonesia), this study had some strengths in terms of bigger sample size(using quarterly data of 97 banks during 2013 until 2015)and the use of Generalized Method of Moment(GMM) modelto analyze the effect of bank internal factor towards NPL.Based on theGMM model analysis, it can be concluded that the level of credit expansion, operational efficiency, credit interest and the percentage of credit with problems in aquarterly period ahead would give positive effect towards NPL in the following quarterly period. Meanwhile, the percentage of credit with problems in two quarterly periodsahead would give negative effect towards NPL in the followingquarterly period. PENDAHULUANSebagai lembaga intermediasi, bank sering dihadapkan dengan masalah risiko kredit. Risko ini diakibatkan oleh tidak mampunya debitur melunasi sebagian atau seluruh cicilan pinjaman yang diberikan bankataudisebutdenganterjadinya Non-

This study examines the effect of new mandatory disclosure policy, Government Regulation no 47/2012, on Indonesian environmental disclosure practices. The sample consists of 249 companies listed in Indonesia Stock Exchange from all industries except trading and financial sectors. Tha data is based on annual reports and sustainability reports from 2011 to 2013 which were available in the public domain. Year 2011 was the year before the policy was issued, 2012 was the issuance year, and 2013 was the year after the issuance. Comparing environmental disclosure practices at the year before and the year of the mandatory policy being issued, there were significant increases in terms of GRI index based information being reported; the number of words used to report environmental issues based on GRI; carbon emission index being reported; and the number of words used to report carbon emission aspects. In year 2011, only 13.95% companies were disclosing based on GRI, but then the amount increased to become 25.25% in 2012 and 30.90% in 2013. Based on detail analysis, it was found that the significant increases occur not in the companies with high carbon emission, but in the companies with moderate or low carbon emission. This study supports legitimacy theory as described by Suchman (1995) where in order to gain legitimacy, the role of social audience in legitimacy dynamics should be addressed. In this case, the issuance of new mandatory regulation has increased participation of moderate and low carbon emission companies in environmental disclosure practices where previously the issues used to be of interest for companies with high carbon emission only.