Abstrak: "Kamuflase" dalam Praktik Rotasi Auditor. Penelitian ini bertujuan menemukan makna praktik rotasi auditor dari perspektif auditor. Melalui metode fenomenologi transendental Husserl, ditemukan bahwa rotasi auditor memiliki tujuan mulia di antaranya untuk menjaga dan meningkatkan independensi auditor, kualitas audit, sharing knowledge and profit, serta mencegah terjadinya kolusi antara auditor dengan klien. Di sisi lain, adanya ketergantungan ekonomis auditor pada klien mengakibatkan adanya praktik "kamuflase" dalam menyikapi regulasi tentang rotasi auditor, di antaranya melalui praktik "rotasi auditor semu" dan praktik "reinkarnasi" KAP. Diperlukan aturan yang lebih membumi dan kesadaran etika auditor dan auditee par excellence terkait rotasi auditor. Abstract
The Influence of mandatory disclosure and voluntary disclosure towards cost of equity capital. The purpose of this research is to analyze the effect of mandatory disclosure and voluntary disclosure towards cost of equity capital. This research used the multiple regression and t-test with total asset as a variabel control. The sample used were 84 companies listed in IDX until December 2007. Purposive sampling used as sampling method. The result shows that there is a difference effect of voluntary disclosure between liquid and non liquid company. Mandatory disclosure does not having an affect in liquid and non liquid company. Whereas, voluntary disclosure has significant influence in non liquid company but voluntary disclosure does not affect in liquid company. Abstrak: Pengaruh Tingkat Pengungkapan Wajib dan Pengungkapan Sukarela terhadap Biaya Modal Ekuitas. Tujuan penelitian ini adalah untuk menganalisis pengaruh pengungkapan wajib dan pengungkapan sukarela terhadap biaya modal ekuitas. Penelitian ini menggunakan regresi multipel dan t-test dengan total aset sebagai variabel kontrol. Sampel yang digunakan sejumlah 84 perusahaan yang tercatat di IDX sampai Desember 2007. Metode pengambilan sampel menggunakan purposive sampling. Penelitian ini menunjukkan hasil bahwa terdapat perbedaan pengaruh pengungkapan sukarela antara perusahaan lancar dan tidak lancar. Pengungkapan wajib tidak berpengaruh pada perusahaan lancar dan tidak lancar. Sementara itu, pengungkapan sukarela berpengaruh signifikan pada perusahaan tidak lancar tetapi pengungkapan sukarela tidak berpengaruh pada perusahaan lancar. Kata kunci: pengungkapan wajib, pengungkapan sukarela, biaya modal ekuitas, perusahaan lancar, perusahaan tidak lancar.
This study aims to determine the effect of institutional ownership, managerial ownership, and dividend policy on the firm value of basic industry and chemical companies listed in the Indonesia Stock Exchange between 2017 and 2019. This study utilises institutional ownership percentages to measure institutional ownership variable, managerial ownership percentages to measure managerial ownership variable, dividend payout ratio to measures dividend policy variable, and tobin's q ratio measures firm value. This type of research includes quantitative research with secondary data sources in the form of annual reports. There are 63 samples of 21 companies with predertemined criteria, selected through purposive sampling from a total of 80 companies, observed in a 3-year period (2017)(2018)(2019). The results of the hypotheses analysis utilising multiple linear regression reveal that institutional ownership has no effect on firm value, managerial ownership has a positive and significant effect on firm value, and dividend policy has a negative and significant effect on firm value.
Purpose — The purpose of this study is to strengthen the Governance of Village-Owned Business Entity (BUMDes) governance system by identifying and assuring intellectual capital, such as (1) brainstorming on human resource capacity improvement through the aspects of management, business plan, business process, finance and tax, information technology and marketing strategy; (2) BUMDes intellectual capital mapping as an attempt to improve the company’s value; (3) identifying and mapping strategies for community-based economy development; (4) creating a role model in strengthening BUMDes governance to encourage socio entrepreneurship (sociopreneurship). Design/methodology/approach — This is a qualitative study and uses a case study approach, so the result is analytical and descriptive in written or verbal words from observed behaviour. The population of this study is all BUMDes throughout Indonesia, and the object of the sample is BUMDes Cahaya Lestari, a village-owned entity located in Sumenep, East Java, Indonesia. The entity was selected as it is newly established and requires necessary development. Findings — The findings of this study are that there is no good governance in the BUMDes. So that researchers provide a model of strengthening governance. This community service is limited to one BUMDes. Practical implications — The practical implication is that the model for strengthening BUMDes governance can be applied by BUMDes in Indonesia. Originality/value — This paper presents a case of BUMDes governance, i.e Indonesia. It is hoped that this case will help prove an example of implementing BUMDes governance in Indonesia with weak governance that may have an impact on the viability of BUMDes. Keywords — BUMDes, Community-based economy, Good corporate governance, Intellectual capital, Sociopreneurship Paper type — Case study Keywords: BUMDes; community-based economy; good corporate governance; intellectual capital; sociopreneurship
The development of financial services based on technology or Financial Technology (Fintech) potentially gives a great contribution for Indonesia's economy. Fintech is able to draw both investor and MSMEs business administrator together that need credit loans with easier requirements compare to conventional financial institutions. The purpose of this research is to find out the readiness of MSMEs for the service offered by Fintech related to financing activity, to find out the role of fintech towards MSMEs development and national financial system, and also to find out which governance and risk management model that suits Fintech's business field. Qualitative descriptive research method is used in this research with semi structured documentation and interview data collection technique to collect primary and secondary data. Data analysis technique used in this research is content analysis from various sources, including text source, survey result and interview result. The research result shows that the majority of MSMEs 98 Business Analysis and Designing Models of Governance....... doers, about 81,8% of total respondents are absolutely ready in utilizing Fintech service. However, in this case, regulator needs to consider socializing the use of fintech in transaction process towards MSMEs to optimize the role of fintech as alternate financial source for MSMEs. The research result shows that model design of fintech governance and risk management in this research should adopt IT governance framework that includes strategic alignment, trust value delivery, resource management, business & IT risk management and performance management. Besides that, big data management also becomes part of fintech business governance and risk management model design.
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