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2013-05-08 08:51:40
Untag Telah Luluskan 35.000 Sarjana
2013-05-08 08:51:25
FKIP Untirta Gelar Gebyar Hardiknas 2013
2013-05-08 08:50:53
Hasil penelitian wajib disertai sosialisasi

Publikasi Penelitian Dosen

PENGARUH KARAKTERISTIK PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL PADA UNIVERSITAS PANCASILA
Abstrak

The research was conducted with the aim to identify and prove the effect of simultaneous and partial characteristics of the preparation of the budget that includes: organizational structure, budgetary participation, budget goal clarity, level of budget goal difficulty, feedback on the budget, budget evaluation and the level of justice budget on managing performance. Design used in this study is a survey method, survey methods included descriptive research. This study aims to describe and the hypothesis of a causal relationship between independent variables and dependent variables, either simultaneously or partially. The results showed that: (1) Simultaneous preparation of the budget of the characteristics of organizational structure, budgetary participation, budget goal clarity, level of budget goal difficulty, feedback on the budget, budget evaluation and the level of fairness affect managerial performance budget Pancasila University; (2) In partial organizational structure budgetary participation, budget goal clarity, feedback from the budget, the budget and the level of justice evaluation budget does not affect the managerial performance of Pancasila University while the level of difficulty of achieving budget affect managerial performance Pancasila University.

Keywords: budget characteristics, managerial performance.

 

Penulis : TRI WIDYASTUTI, Prof.Dr. SE,MM,Ak,CA [PDF File] didownload : 62 x

THE EFFECT OF OWNERSHIP STRUCTURE AND FINANCIAL PERFORMANCE ON EARNING MANAGEMENT
Abstrak

The objective of the research is to find out empirical evidence of the effect of ownership structures and financial performance on earnings management and the impact on stocks return on manufacturing companies as listed at The Indonesia Stock Exchange. The population of the research are listed manufacturing companies at Indonesia Stock Exchange, and the sample used in this study is based on the financial reporta ended 31 December, information on the ownership stock and financial highlights over 2001 - 2005. The methodology used in this study is to conduct an exploration with monitoring and evaluation of financial reports on manufacturing companies to find some empirical evidence on the financial performance. The research outcome indicates that: (1) the ownership structure, financial performance and earning management to take effect on stock return; (2) institutional ownership structures, size and profitability to take significant and positive effect on stock return, while managerial ownership structures, leverage and earnings management to take signiificant and negative effect on stock return.


Key words: Ownership structures, financial performance and earnings management and stocks return

Penulis : TRI WIDYASTUTI, Prof.Dr. SE,MM,Ak,CA [PDF File] didownload : 59 x

PENGARUH STRUKTUR KEPEMILIKAN DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA: STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI
Abstrak

The objectives of the research were to examine the effect of ownership structures and financial performance on earnings management. The study was conducted on manufacturing companies listed at the Indonesia Stock Exchange. The research findings indicated that the ownership structure and financial performance influenced earning management. In addition, institutional owneship structures and managerial ownership structures significantly and negatively affected earnings management and whereas size, leverage and profitability positively influenced on earnings management.


Keyword: ownership structures, financial performance. size, leverage, and earning management.

Penulis : TRI WIDYASTUTI, Prof.Dr. SE,MM,Ak,CA [PDF File] didownload : 59 x

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA DAN DAMPAKNYA PADA RETURN SAHAM
Abstrak

The objective of this study is to find out empirical evidence of the effect of ownership structures and financial performance on earning management and the impact on stocks return study on manufacturing companies listed at Indonesia Stock Exchange. The population of the study are listed manufacturing companies at Indonesia Stock Exchange, and the sample used in this study is based on the annual financial reports ended 31 December, information on the ownership stock and financial highlights over 2001 - 2005. The conclusions of the study are as follows: (1) if the size, leverage and profitability become bigger so the earnings management become bigger too, while if the institutional ownership structures and managerial ownership structures become bigger, so the earning management become smaller; (2) if the institutional ownership structures, size and profitability become bigger so stocks return become bigger too, while if the managerial ownership structures, leverage and earnings management become bigger so stocks return become smaller.

Key words: Ownership structures, financial performance, earnings management, stocks return

Penulis : TRI WIDYASTUTI, Prof.Dr. SE,MM,Ak,CA [PDF File] didownload : 188 x

WORLD ECONOMY GLOBALIZATION: INDONESIA`S FENOMENA, ACHIEVEMENT ITS RISK AND PROBLEM SOLVING
Abstrak

Today Indonesia suffering huge debt and experince inefficient agriculture, oceanic even industrial product, prone to impediment its economic growth. Indonesia now is oil importer country, experience unbalance international trade, hamper its economy prosperity. World, US and EU business with Indonesia hopefully under equal mutually benefit. Indonesian democracy continues causing prolonged economic disturbance laws uncertainty results higher social to Indonesia. World economic forum have unbalance policy trading with Indonesia pressing economy of Indonesia downward hard to compete future Globalization. In this coming future 10 years Indonesia keep uncompetitive facing global business.

Penulis : TRI WIDYASTUTI, Prof.Dr. SE,MM,Ak,CA [PDF File] didownload : 163 x

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