The purpose of this study is to analyze the effect of firm size, profitability, firm age, firm growth, leverage and independent commissioner on intellectual capital disclosure of financial companies which are registered in Indonesia Stock Exchange from 2012-2014. The samples of this study are 57 companies. Secondary data are collected by learning the company’s financial statement. Collected data were processed by using SPSS for Windows 20. The result showed that firm size, firm age and independent commissioner partially influence the intellectual capital disclosure, while profitability, firm growth and leverage has no effect on intellectual capital disclosure.
IFRS 16 was issued to overcome the criticism of IAS 17, especially regarding the fact that many lease transactions on lessee are not included in the statement of financial position (off-balance-sheet), making it difficult for users to get an accurate view of the assets and liabilities of the leasing company, as well as being difficult to estimate the amount that is off-balance-sheet. After the adoption of this standard, companies with significant operating leases are likely to experience an increase in assets, an increase in liabilities, and a decrease in equity, which can significantly affect their financial ratios. This research objective was to determine the impact of the application of IFRS 16 (PSAK 73) on the financial statements and key financial ratios of an airline company in Indonesia. This research focused on the airline operator company, PT Garuda Indonesia Tbk, which utilizes a lot of lease financing in the procurement of their aircraft fleets. This research has a very appropriate momentum considering that 2020 is the beginning of the implementation of IFRS 16 (PSAK 73) for all public companies in Indonesia. This research used a case-study approach. The results show that the level of profitability (ROA), solvency, and efficiency in the use of assets experience a decline, but the liquidity ratio and profitability (ROE) increase.
The purpose of this research was to obtain factors that influence taxpayer reporting compliance in West Jakarta and Tangerang. Data collection method was conducted by distributing questionnaires to lecturers in West Jakarta and Tangerang. Questionnaires were distributed from April 3 to May 26, 2017. Data processing methods were performed using SPSS. The results showed that taxpayers' awareness and willingness to pay taxes have influence on taxpayer reporting compliance of lecturer in West Jakarta and Tangerang while tax sanction, fiscus service, know-ledge and understanding of taxation regulation, and perception on effectiveness of tax system have no influence on taxpayer reporting compliance of lecturer in West Jakarta and Tangerang.
The current study proposes to search the relationship between work overload, burnout, and job satisfaction for lecturers. The questionnaires were distributed among 69 lecturers at the faculty of economics and business using convenience sampling. Data were processed using Partial Least Square-Structural Equation Modelling (PLS-SEM). The finding indicates that work overload has a positive effect on burnout, but work overload and burnout do not have a negative effect on job satisfaction.
This research aims to obtain empirical evidence about the effect of audit committee, board size, independent commissioner, firm size, institutional ownership, andintellectual capital on firm performance. This research uses secondary data obtained from the site www.idx.co.id. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the year 2015-2017. This research is conducted with a sample of 64 manufacturing companies out of 140 manufacturing companies as the population. The data in this research is processed by Eviews version 10.0. The results of this research show that audit committee and intellectual capital has positive effect on firm performance, while board size, independent commissioner, firm size andinstitutional ownership has no effect on firm performance.
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