This study aims to examine and analyze the effect of transparency and commitment to the budget management in Bekasi City simultaneously and partial in period 2014. This study uses the population, namely the budget administrator and representatives of school committees Bekasi City where in 2014 the number of high school by 70. Meanwhile, samples took as many as 210 respondents by cluster sampling method and used primary data by distributing questionnaires. From this study we concluded that transparency and commitment have simultaneously positive and significant implications againts the accountability of budget management. Furthermore the research has proved that the applied commitment positively effect to the achievement of management accountability.Keywords: Budget Management Accountability, Transparency, Commitment

AbstrakPenelitian ini bertujuan untuk menganalisis seberapa besar konsep diamond fraud theory dalam menunjang efektivitas pengadaan barang/jasa di Pemerintah Kota Bogor. Sampel yang digunakan dalam penelitian ini sebanyak 130 auditor yang terdiri dari 35 orang auditor Inspektorat Kota Bogor, 45 orang auditor Inspektorat Provinsi Jawa Barat, 30 orang auditor Badan Pengawasan Keuangan dan Pembangunan Provinsi Jawa Barat, dan 20 orang auditor Badan Pemeriksa Keuangan Perwakilan Provinsi Jawa Barat yang memenuhi kriteria penelitian yaitu auditor yang pernah bertugas memeriksa di Kota Bogor, karena penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel. Sedangkan metode analisis data menggunakan teknik regresi linear berganda (multiple linear regression) dengan bantuan aplikasi SPSS 22. Hasil penelitian secara uji silmultan (Uji F) diperoleh bahwa pressure, opportunity, rationalization, dan capability secara simultan berpengaruh terhadap fraud pengadaan barang/jasa di Pemerintah Kota Bogor, hasil penelitian secara parsial (uji t) diperoleh bahwa pressure berpengaruh negatif dan signifikan terhadap fraud pengadaan barang/jasa di Pemerintah Kota Bogor sedangkan opportunity, rationalization, dan capability berpengaruh positif dan signifikan terhadap fraud pengadaan barang/jasa di Pemerintah Kota Bogor dimana tingkat kesalahan yang digunakan adalah 5% atau 0,05 pada taraf signifikan 95%.Kata Kunci: pressure, opportunity, rationalization, capability, dan fraud pengadaan barang jasa pemerintah. AbstractThis study aims to analyze how big the concept of diamond fraud theory in supporting the effectiveness of procurement of goods/services in the City Government of Bogor.The sample used in this study were 130 auditors consisting of 35 auditors of Inspectorate of Bogor City, 45 auditors of West Java Provincial Inspectorate, 30 auditors from the Supervisory Board of Finance and Development of West Java Province, and 20 auditors from the Supreme Audit Agency of West Java which meets the criteria of the research that auditors have been tasked to examine in the city of Bogor, because this study uses purposive sampling method in the selection of samples. While the method of data analysis using multiple linear regression techniques (multiple linear regressions) with the help of SPSS 22 applications. The result of the research by the test of silmultan (Test F) found that the pressure, opportunity, rationalization, and capability simultaneously affect the fraud of procurement of goods/services in Bogor City Government, partial research results (t test) obtained that the pressure has a negative and significant effect on fraud procurement of goods/services in Bogor City Government while opportunity, rationalization, and capability have positive and significant impact to fraud procurement of goods/services in Bogor City Government. Where the error rate used is 5% or 0.05 at a significant level of 95%.

Implementation of financial statement preparation for public companies in Indonesia has shifted from Generally Accepted Accounting Principles (GAAP) to the International Financial Reporting Standards (IFRS) starting in 2012. GAAP practices emphasize to users to find the best terms for a transaction, while IFRS emphasizes principles of fair value in the presentation of financial statements. The Financial Position Report which has adopted IFRS requires that the fixed assets be presented at fair value, so that the financial statements presented to external parties reflect the current value of fixed assets owned by the company. This study aims to investigate the effect of leverage, operating cash flow, firm size and fixed asset intensity to the decision of commercial banks to conduct a revaluation. Commercial Bank that became the object of research is a commercial bank listed on the BEI with observation period starting in 2012 - 2016. Independent variable are leverage, operating cash flow, firm size and fixed asset intensity. Testing on the research model using Hosmer & Lemeshow Test, Omnibus, Nagelker R Square. While testing the hypothesis using Logistic Regression Test. The results of the analysis in hypotesis testing showed that leverage, firm size and fixed asset intensity significantly influence the decision of commercial banks to conduct a revaluation. While operating cash flow has no effect on the decision of commercial banks to conduct a revaluation.

ABSTRACT        This study aimed to examine and analyze the executive characters, profitability, leverage and independent commissioners on tax avoidance, and the effect of character executive, profitability, leverage and independent commissioners on tax avoidance with institutional ownership as a moderating variable. The population in this study is the Manufacturing Companies in the Industrial Consumer Goods Sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sample in this study is only 100 companies that passed in the sample criteria. The sampling technique uses purposive sampling method. The analytical method is using Moderated Regression Analysis (MRA). The results showed that executive character had negative effect on tax avoidance, profitability had no effect on tax avoidance, leverage had an effect on tax avoidance, and independent commissioners had no effect on tax avoidance. And also, institutional ownership can strengthen the moderation between character executive with tax avoidance, institutional ownership can weaken the moderation between profitability with tax avoidance, institutional ownership can weaken the moderation between leverage with tax avoidance. ABSTRAK        Penelitian ini bertujuan untuk menguji dan menganalisis karakter eksekutif, profitabilitas, leverage, komisaris independen terhadap tax avoidance, serta pengaruh dari karakter eksekutif, profitabilitas, leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini yaitu Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Sampel dalam penelitian ini sebanyak 100 perusahaan yang lolos dalam kriteria sampel. Metode analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap tax avoidance, profitabilitas dan komisaris independen tidak berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance. Kepemilikan institusional dapat memperkuat moderasi antara pengaruh karakter eksekutif dengan tax avoidance, kepemilikan institusional dapat memperlemah moderasi antara profitabilitas dan leverage dengan tax avoidance. JEL Classification : H26, G38, M41

Studi ini bertujuan untuk meneliti sejauh mana rasio keuangan mempengaruhi return saham pada perusahaan properti, real estate, dan building contruction yang memiliki saham berbasis syariah dan tergabung dalam Indeks Saham Syariah Indonesia (ISSI) di Bursa Efek Indonesia periode 2016-2018. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan pengujian hipotesis menggunakan analisis regresi berganda dengan variabel current ratio, total asset turnover, price earning ratio, dan debt to equity ratio sebagai variabel independen. Hasil penelitian selama tiga tahun diperoleh hasil yang signifikan pada tingkat signifikansi pada kedua variabel independen tersebut terhadap varabel dependennya. Kontribusi penelitian ini adalah pembahasan hasil penelitian yang berbeda dengan hasil penelitian terdahulu dan teori yang terkait. Kata kunci: Current Ratio; Debt to Equity Ratio; Price Earning Ratio, Return Saham; Total Asset Turnover