Telaah BisnisPub Date : 2019-01-10DOI: 10.35917/TB.V18I2.98
E. Rahayu, Rudy Badrudin
{"title":"Fiscal Decentralization Effect on Financial Performance: Mediated by Size and Moderated by Audit Opinion in Lampung Province","authors":"E. Rahayu, Rudy Badrudin","doi":"10.35917/TB.V18I2.98","DOIUrl":"https://doi.org/10.35917/TB.V18I2.98","url":null,"abstract":"Abstract This research aims to examine the effect of fiscal decentralization on financial performance by adding government size as the mediator variable and audit opinion as the moderator variable of counties and cities in Lampung Province. Lampung Province is the center of economic mobility in South of Sumatera Island so it can impact well to regional autonomy implementation and has the best financial statements (an unqualified opinion) in Sumatra Island (47.5%). This research was conducted in 13 counties and 2 cities in 2010-2013 for the objective to see the regional autonomy implementation started in one decade. The examination of hypothesis used to Partial Least Square with the significant of decision-making <0.10. The results show that fiscal decentralization gives the positive and significant effect to financial performance but non-significant effect to government size; government size gives the positive and non-significant effect to finance performance; and fiscal decentralization gives the positive and non-significant effect to finance performance with the audit opinion as the moderator variable.","PeriodicalId":31150,"journal":{"name":"Telaah Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44056009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Telaah BisnisPub Date : 2019-01-10DOI: 10.35917/TB.V18I2.102
Bernad Hananto, Endri Endri, Saeful Anwar
{"title":"Pengaruh Total Aktiva, Dana Pihak Ketiga, dan Ekuitas pada Pengungkapan Tanggung Jawab Sosial Bank Syariah di Indonesia","authors":"Bernad Hananto, Endri Endri, Saeful Anwar","doi":"10.35917/TB.V18I2.102","DOIUrl":"https://doi.org/10.35917/TB.V18I2.102","url":null,"abstract":"Abstract Economic actors have responsibility for profit, environment, and society. Previous research was conducted to develop the concept of Social Responsibility into an Islamic Social Responsibility (ISR). Sharia value was translated into the theme of the Islamic Social Responsibility. Total Assets, Third Party Funds and Equity in Sharia Banks are proxies from principals managed by management (agents). This study aims to reveal whether Total Assets, Third Party Funds and Equity affect disclosure of social responsibility with Islamic Social Responsibility approach to Islamic banks in Indonesia disclosed in the annual report of Islamic banks. The data used in this study was taken from the annual report of 9 Islamic banks from 2008-2016. The results of this study indicate that Total Assets, Third Party Funds and Equity, partially, affect the disclosure of Islamic Social Responsibility, and simultaneously, only Third Party Funds that influence the disclosure of Islamic Social Responsibility. The greater the Third Party Funds, the better the disclosure of Islamic Social Responsibility.","PeriodicalId":31150,"journal":{"name":"Telaah Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42424057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Telaah BisnisPub Date : 2019-01-10DOI: 10.35917/TB.V18I2.100
Apri Susanto, Rahmatya Widyaswati
{"title":"The Effect of Earnings Management on Company’s Performance with Audit Quality and Company’s Size as Moderating Variables","authors":"Apri Susanto, Rahmatya Widyaswati","doi":"10.35917/TB.V18I2.100","DOIUrl":"https://doi.org/10.35917/TB.V18I2.100","url":null,"abstract":"Abstract The purpose of this study was to see how the effects of earnings management on the performance of companies with audit quality and size of the company as a moderating variable. High Quality Audit demonstrated with large or small public accounting firm. The size of the company can be seen from how many assets owned by the company itself. The sample in this study is based on purposive sampling, with specific criteria that a manufacturing company listed on the Stock Exchange during the period 2011-2014 which publishes annual financial statements (annual report) in complete accordance with the measurement variables to be studied in this research, manufacturing company whose financial statements are audited by KAP Big 4 and non- Big 4. So in the get the 22 companies audited by the Big 4 accounting firm and the 28 companies audited by KAP Non Big 4. The results of this study variable Profit Management significant negative effect on the performance effect Perusahaan. VariabelCompany’s Size significantly strengthen the positive relationship between Profit Management with Corporate performance. Variable Audit Quality significant positive effect strengthens the relationship between the Profit Management with Corporate Performance. ","PeriodicalId":31150,"journal":{"name":"Telaah Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48124673","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Telaah BisnisPub Date : 2019-01-10DOI: 10.35917/TB.V18I2.101
Suparmono Suparmono
{"title":"The Impact of New Yogyakarta International Airport (NYIA) Development for Economic Growth in Special Region of Yogyakarta","authors":"Suparmono Suparmono","doi":"10.35917/TB.V18I2.101","DOIUrl":"https://doi.org/10.35917/TB.V18I2.101","url":null,"abstract":"Abstract Development plan of New Yogyakarta International Airport (NYIA) in Kulon Progo District developed based on Airport City concept, has expected could be growth center and new regional development in Kulon Progo District and it can push development region in around. The New Yogyakarta International Airport planned have capacity of 28 aircraft and 11 avio bridge. The Airport designed with runway 5,400 meters, and able to accommodate large bodied aircraft. Terminal will be expanded can accommodate around 24 million passangers per year. Development of New Yogyakarta International Airport Access is estimated requires 5,087 trillion rupiah. Beside of road support, development of railway also planned to increase access towards new airport. The new growth center has expected that region become a city of its own and can evolve to become the equity of growth between district in Special Region of Yogyakarta. By use analysis tools of input output (I-O Analysis), this article purposes to analyze the impact of New Yogyakarta International Airport (NYIA) for economic growth in Special Region of Yogyakarta.","PeriodicalId":31150,"journal":{"name":"Telaah Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43619517","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}