Implementasi Pendekatan Direktif, Non Direktif Dan Kolaboratif Dalam Supervisi Pendidikan Islam (Studi Kasus Di Man Trenggalek)

Supervisors always improve their competence through either self-taught or continue studies S-2 or S-3 to be more professional in carrying out their duties as superintendent of education, namely from control to help teacher or school's Headmaster. Supervisors in terms of supervision of the teachers need to understand the teachers prototype so that it can carry out supervision with the approach of the directive, non-directive and collaborative.Supervisors must have a strong personality in performing their duties so that teachers and principals respect him

PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

This research aims to analyze the effect of Good Corporate Governance (GCG) and firm size on earning management. GCG variable is proxied by board size, board compotition and audit comitee size. Firm size is measured by total assets. The dependent variable, earnings management, is measured by the discretionary accrual. Population of this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2012 and 2013. Purposive sampling method is using to take the samples so it takes 168 firm to use as data research. Method for testing the hypthesis in this research was conducted using multiple linear regression. The results show that board compotition and firm size have negative significant effect to earning management. This research also show that board size and audit commitee size have no effect related to earning management

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL DI PERUSAHAAN INDONESIA (Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2011-2014)

This study aims to examine factors affecting capital structure. This study uses a variable liquidity, profitability, asset structure, sales growth, asset growth, and business risk as independent variables. The population in this study consisted of all manufacturing companies listed in Indonesia Stock Exchange from 2011-2014. The sampling method in this research is purposive sampling. Total sample used in the analysis were 556 companies. The statistical methods used in this research is multiple linear regression analysis. The results of this study indicate that sales growth and business risk significantly influence capital structure while liquidity, profitability, asset structure, and asset growth has no effect on the capital structure

FAKTOR-FAKTOR PEMENGARUH AUDIT REPORT LAG (Studi Empiris Pada Perusahaan-Perusahaan di Bursa Efek Indonesia)

This study aims to find empirical evidence and analyze the factors that affect the audit report lag , this study is the replication of the research that has been done by Modugu ( 2012) in Nigeria, to conduct research on the differences in location, objects, samples, and additional variables independent life of the listing, because there are differences in the age variable listing the results of previous studies, in addition to supporting the influence of agency theory, which states that the cepet in the publication of the financial statements will menghilangan error information asymmetry. This is due to the condition that the company is a long listing on the Indonesia Stock Exchange is a company that has a lot of concern to stakeholders so as to encourage the importance of information management and want faster audited financial statements to be published. The population in this study are all companies listed on the Stock Exchange, the overall sample of 299 companies in 2011 and 318 samples in 2012 company, is a model of analysis used multiple regression analysis models. This study divides into six hypotheses, which analyzes the effect of firm size, capital structure, profitability, the complexity of the company's operations, the age listing on audit report lag, and analyze different types of industries on audit report lag. This study shows that company size, profitability and complexity of the company's operations significantly affect the audit report lag. Agency theory can be integrated as a research model. The findings of this study recommends increased insight and knowledge of the dominant factors that cause the audit report lag, and also can be considered for investment

PENGARUH KOMPENSASI, KEPEMILIKAN MANAJERIAL, DIVERSIFIKASI PERUSAHAAN DAN UKURAN KAP TERHADAP MANAJEMEN LABA (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2013)

This study aims to analyze the effect of compensation, managerial ownerships, corporate diversification, and auditor size to earnings management. Earnings management is measured using the discretionary accruals. Independent variables used in this study is compensated board of commissioners and board of directors, managerial ownerships, corporate diversification, and auditor size while the dependent variable is earnings management. Several previous studies have shown varying results. To obtain valid results, the testing performed on each variable based on the hypothesis constructed. The study population was 114 manufacturing companies listed in Indonesia Stock Exchange. The samples used were selected by purposive sampling method. After reduction with several criteria, 38 companies are identified as samples. Observation period is 2011-2013 years, so the number of samples used is 114 samples. Hypothesis testing is performed by using the Regression Analysis. The result of this study showed that managerial ownerships and corporate diversification has significant effect on earnings management, while compensation and auditor size has no significant on earnings management

FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN WHOLESALE AND RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009 -2013

Capital structure is a very important issue for the company, because the company’s capital structure is a reflection of the company’s financial condition. The level of capital structure will certainly affect the continuity of the financial condition of the company. Comparison of the use of own capital with the use of debt, it means how ,uch own capital and how much debt that will be used can produce an optimal capital structure for the company. This study aims to analyze the factor that influence capital structure in Wholesale and Retail companies in 2009-2013. The variables studied include profitability (ROE), sales growth, asset structure, and firm size. The study was conducted using multiple linear regression analysis data collection tools used were observational studies and literature study with purposive sampling method. With 75 Wholesale and Retail companies that can be used in this study

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY , PROFITABILITAS DAN MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2016)

This study aims to obtain empirical evidence and analyze the effect of corporate social responsibility disclosure, profitability, and corporate governance mechanisms to earnings quality. The data in this research is secondary data - the company’s annual report. The population of this study was manufacturing base and chemical industry sectors, the various sectors of the industry and the customer goods industry sectors listed on the Indonesia Stock Exchange (IDX) in year 2016. This research used 97 sample by using purposive sampling method. Data analysis was performed with descriptive statistic analysis, classic assumption test and hypothesis testing by multiple linear regression analysis. The results of this research indicate that corporate social responsibility disclosure negative and significant affect on earnings quality, then profitability, managerial ownership, and independent commissioners positive and significant affect on earnings quality, while institutional ownership has no affect on earnings qualit

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK MANAJEMEN LABAPADA PERUSAHAAN YANG TERGABUNG DALAM EMITENLQ-45 DI BURSA EFEK INDONESIA TAHUN 2010-2013

This study aims to determine the factors that influence the decision of management to suppress earnings management , so that the company has good financial statements . This study uses a quantitative approach to current ratio , total asset turnover , the dividend payout ratio , return on assets and debt to Equity Ratio in management decision making profit . The results showed that the current ratio, total asset turnover , the dividend payout ratio , return on assets and debt to equity Ratiosecara together to make decisions affecting the management of earnings management in decision making profit management

PENGARUH TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN

Purpose of this research is to examine influence of Corporate Governance and firm’s characteristics such as firm size, profitability, and growth to dividend policy of manufacturing companies listed at Indonesian Stock Exchange during 2012-2014. Dividend policy is calculated by using Dividend Payout Ratio, meanwhile Corporate Governance is measured by using Transparency and Disclosure Index, a proxy of corporate governance practice develop by Kowalewski, et al. Sample used in this research are manufacturing companies listed at Indonesian Stock Exchange on period 2012-2014. This research used purposive sampling method to choose sample so it is resulted 164 companies as sample. Data is analyzed by using multiple regression method and descriptive statistics. This study finds that firm size and profitability have significant positive effect to dividend policy. Besides, this research proves that there is significant negative influence between growth and dividend policy. Whereas, corporate governance has no significant effect to dividend policy

RELEVANSI NILAI ASET TAKBERWUJUD PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to analyze the value relevance of intangible assets and value relevance from each intangible assets component (goodwill, license, and trade mark) in manufacture companies which listed on the Indonesian Stock Exchange. This study used Ohlson (1995) valuation theory with book value of equity (BVE) and earnings (EPS) as variable control. This research was conducted using secondary data which used purposive sampling as the sampling method. There are 418 companies over a three-year period of observation, a total of 73 companies chosen as a sample, with 3 samples that included outlier and should be excluded from samples of observation. So, the final samples are 70. The analytical method used is multiple linear regression analysis. The result of this research shows that: intangible assets positively and significantly affect stock price; goodwill, license, and trade mark positively effect stock price, but do not have significant affect. Those mean, when investing their money, the investor does not pay attention to each component of intangible asset in detail because they just look from the total amount of intangible asset