This research aims to analyze the small and medium industries competitiveness in the manufacturing sector in Central Java by using the framework of Porter's diamond model. Measurement of the competitiveness index is using the value established in the industry rankings, the company, dimensions and elements. Based on the results of the index values calculated, small and medium industries in the manufacturing sector in Central Java are highly competitive both for each dimension and overall dimensions. According to the results of independent analysis of samples t test found no significant difference between the competitiveness of small industries with medium industries. Small and medium industries in the manufacturing sector in Central Java has also contributed to the regional economy, especially in absorbing labor, establishment of regional gross domestic product (GDP), providing the output value, non-oil exports, and the absorption of investment value.
Purpose of Study: This article aims to analyze the effect of product aspects of marketing effort consisting of brand image, product quality, and service quality on consumer purchase intention. The sample of research is 100 consumer of Honda motorcycle in Surakarta city. Methodology: The sampling technique uses convenience sampling. Data analysis tools use multiple linear regression. Results: The results showed that brand image, product quality, and service quality significantly influence consumer purchase intention. Implications/Applications: For further research, it is necessary to add other independent variables, such as price aspect, promotion aspect, distribution aspect, and consumer characteristic.
The earnings management practice has a positive and negative perspectives. This study aimed to analyze the effect of earnings management, corporate performance, quality audits, and Investment opportunity set to cost of equity companies are included in the Islamic index (JII) and conventional index (LQ-45). Measuring the earnings management used a short-term discretionary accruals (STDA) model. There were 461 companies (257 companies LQ-45 and 204 companies JII) taken by purposive sampling. Data was analyzed using multiple linear regression. Result of the data analysis showed that earnings management and company performance has no significantly effect on the cost of equity in both companies as well as JII and LQ-45. The quality of audit has significantly effect on the cost of equity in the JII companies, but had not significantly effect on the LQ-45 companies. And the investment opportunity set significantly effect on the cost of equity as well as in both of JII and LQ-45 companies. This indicates the earnings management in Indonesia tend to use a negative or opportunistic perspectives. Keywords: earnings management, corporate performance, quality audits, investment opportunity set, cost of equity capital.
Penelitian ini bertujuan untuk mengeksplorasi peran kepribadian manajemen dalam tata kelola perusahaan dalam konteks keputusan akuntansi perusahaan. Secara khusus, penelitian ini menguji hubungan antara narsisme CEO dan sejauh mana praktik manajemen laba yang dilakukan perusahaan. Penelitian ini dilakukan pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019. Dalam penelitian ini, teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh sampel sebanyak 259 perusahaan non keuangan. Hasil penelitian menyimpulkan bahwa Narsisme CEO tidak berpengaruh terhadap praktik manajemen laba perusahaan. Hal ini berarti bahwa narsisme CEO (CEO dengan kepercayaan diri tinggi) ternyata tidak akan menggunakan kebijakan akuntansi untuk mempraktikkan manajemen laba atau dapat disampaikan bahwa CEO yang lebih narsis tidak akan mendistorsi informasi keuangan yang tersedia bagi investor dengan mengelola pendapatan (praktik manajemen laba).
AbstrakPenelitian ini bertujuan menganalisis pengaruh mekanisme corporate governance internal dan eksternal terhadap manajemen laba dengan pendekatan long term discretionary accrual perusahaan go publik di Indonesia yang tergabung dalam indeks LQ45 dan JII selama periode 2011-2015. Sampel penelitian berjumlah 226 perusahaan diambil secara purposive sampling. Mekanisme Corporate Governance terbagi menjadi: Mekanisme Corporate Governance internal dan eksternal. Mekanisme Corporate Governance internal diproksikan dengan komite audit dan dewan komisaris independen. Sedangkan corporate governance eksternal diproksikan dengan konsentrasi kepemilikan dan investor institusi. Metode analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa konsentrasi kepemilikan berpengaruh terhadap manajemen laba. Sedangkan komite audit, dewan komisaris independen dan investor institusi tidak berpengaruh terhadap manajemen laba.Kata Kunci: komite audit, dewan komisaris indepeden, konsentrasi kepemilikan investor institusi. AbstractThis study aims to analyze the influence of internal and external corporate governance mechanisms on earnings management with the long term discretionary accrual approach of companies incorporated in the LQ45 and JII indices during the period 2011-2015. The research sample was 226 companies taken by purposive sampling. The Corporate Governance mechanism is divided into: Internal and external Corporate Governance Mechanisms. The internal Corporate Governance mechanism is proxied by the audit committee and independent board of commissioners. While external corporate governance is proxied by the concentration of ownership and institutional investors. Methods of data analysis using multiple linear regression. The results showed that ownership concentration had an effect on earnings management. While the audit committee, independent board of commissioners and institutional investors have no effect on earnings management Keywords: audit committee, independent board of commissioners, concentration of ownership, institutional investors. Latar Belakang MasalahManajemen laba adalah upaya manajer untuk mempengaruhi informasi dalam laporan keuangan dengan tujuan mengelabuhi pemangku kepentingan yang ingin mengetahui kinerja dan kondisi perusahaan (Sulistyanto, 2008 dalam Wiyadi, 2017. Manajemen laba juga diartikan sebagai cara manajer mempengaruhi angka laba dengan sengaja dan sistematis melalui pememilihan
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