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Factors That Influence the Value of Companies Listed In Jakarta Islamic Index (JII) in 2013-2016 Beta Asteria
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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The objectives of this study is to examine the effect of the size of the Board ofCommissioners, the size of the Board of Directors and the Return on Assets (ROA)on the Company Value Listed in Jakarta Islamic Index (JII) in 2013-2016. The datawas obtained from the financial statements published by the Indonesia StockExchange and the annual report of the company. The data was collected by usingpurposive sampling method. The study used panel data, which is a combination oftime series and cross section data. The study used multiple linear regressions. Theresult of the research showed that the independent variable that has significantinfluence to the company value were Board of Directors variable and Return OnAsset (ROA) at significance level of 5%, while the Size of Board ofCommissioner has no significant effect to the value of the companies listed in JII.Research also proved that the size of Board of Directors, the size of Board ofCommissioner and the size of Return On Asset (ROA) simultaneously influence tothe value of the companies listed in JII in 2013-2016 in significant way.Keywords: Size of Board of Commissioners, size of the Board of Directors, Return on Assets(ROA), Company Value

The Influence of the Good Corporate Governance Towards the Value Of the Company Aprilia Wulandari, Siti Nurlaela & Kartika Hendra Titisari
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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This research aims to know the influence of good corporate governance themanufacturing sub sectors of food and drink that are listed on the Indonesia stockexchange period 2011-2016. For the measurement of the value of the company'sresearchers use the Price Earning Ratio (PER), while for corporate governanceusing the size of the Board of Directors, managerial ownership, firm size and Debtto equity Ratio (DER). The sample in this research company is a companymanufacturing sub sector of the food and drink report financial report-row take partduring the period 2011 – 2016. the results of this research show that the number ofDirectors, managerial and ownership of company size does not affect the value ofthe manufacturing companies listed on the Indonesia stock exchange period 2011-2016. Debt equity ratio effects while significantly to the value of the company.Keyword : [Good Corporate Governance, Value Company].

Analysis of Factors Affecting Theunderpricing of Common Shares on Initial Public Offering (IPO) In Indonesia Stock Exchange (IDX) Novita Mandasari, Anita Wijayanti & Endang Masitoh W
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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This research was aimed to examine the empirical effect of theUnderwriterreputation, Financial Leverage (DER), ROA, and Earning per Share onunder pricing companies which are listed in the Indonesian Stock Exchange. Theanalysis was basedon the Underwriter Reputation, Financial Leverage (DER),ROA, and Earning per Share as independent variables and under-pricing asdependent variable. Samples of this research are companies which are listed inIndonesian Stock Exchange.Samples were taken by purposive sampling method.Documentation method was used as data collection technique.Normality test,classical assumption test, multiplied analysis linear regression, with hypothesestesting of statistic t-tests and statistic f-test were used as statistical methods.Theresults of statistic t-tests showed that Financial Leverage (DER) and ROA had noeffects on under-pricing while Underwriter Reputation and Earning per Share wereaffecting under pricing.Keywords: [Under-pricing, Under-writer, DER, ROA, EPS]

Innovation Primary Care Physician in the Era of JKN in Building Interpersonal Communication With Patients (Case Study of Primary Care Physicians In Surakarta to Universal Health Coverage) Nurfitri Kurniawati, Prahastiwi Utari & Sudarmo
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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This study entitled the innovation of primary care physicians in the era of JKN inbuilding interpersonal communication with patients (Case study of primary carephysician at Surakarta in universal health). This study aims to provide learning andknowledge development within the health care industry with the application ofeducational symbiosis innovation. This research uses case study method, that isqualitative data analysis method that emphasizes on certain cases that happened inthe object of current analysis. This method uses descriptive analysis with inductiveapproach in analyzing data. WHO has agreed on achieving universal healthcoverage (UHC) in 2014. Universal health coverage is a health system that ensuresevery citizen in the population has fair access to high quality promotive,preventive, curative and rehabilitative services at an affordable cost. Universalcoverage contains two core elements: access to fair and quality health services forevery citizen, and the protection of financial risk when citizens use health services.In Indonesia UHC system is implemented in 2019.The subjects of the study were primary care physicians and their patients residingin Surakarta City. The results show that the interpersonal relationships of primarycare physicians with their patients can be well established and effective in the eraof universal health. Innovate the service industry by providing patient-centeredknowledge. The centralized patient communication theory (PCM), which is part ofthe relationship communication theory, provides an overall explanation of thepatient-centered interpersonal communication process. Helps to change the stressorin the patient's self into a healthy lifestyle.Keywords: interpersonal communication, primary care physician , innovation.

The Effect of Corporate Social Responsibility Disclosures to Tax Avoidance (In a Company Listed on the Indonesian Stock Exchange 2015-2016) Linda Febriana, Suhendro & Yuli Chomsatu
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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This research aimed to obtain empirical evidence of the influence of CorporateSocial Responsibility (CSR) to tax avoidance. In this research are independentvariables used to disclosure of CSR economic dimension, CSR environmentaldimension and CSR social dimension. While the dependent variable, in thisresearch is the tax avoidance.The samples that used in this research is companieslisted on the Indonesia Stock Exchange (BEI), based on purpose sampling methodwas obtained 44 companies. Observation period was 2015-2016. Corporate taxavoidance is proxy by ETR. The indicators disclosure of CSR is using GlobalReporting Intiative (GRI) guideline. The data in this research was processed usingSPSS in multiple regression method. The result of this research shows that CSReconomic dimensionand CSR social dimension does not have significant influenceto tax avoidance. While CSR environmental dimension have significant influenceto tax avoidance.Keyword: CSR economic dimension; CSR environmental dimension; CSR social dimension;ETR and tax avoidance.

The Effect of Tax Planning and Deferred Tax Expense on Earnings Management on Manufacturing Companies Listed In The Indonesia Stock Exchange Noviana Mulyani, Kartika Hendra Titisari & Riana Rachmawati Dewi
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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This study aims to examine the effect of tax planning and deferred tax expense onearnings management practices. Population in the study were all manufacturingcompanies listed on the Indonesia Stock Exchange. Sampling method used ispurposive sampling method by using the criterion of research sample data, so thatobtained sample of 84 annually report of manufacturing company during period ofyear 2014 – 2016. Data analysis method using descriptive statistical test, classicalassumption test and multiple linear regression. The results of the study provideempirical evidence that earnings management is not influenced by tax planning andearnings management are affected negatively and significantly by deferred taxexpense. Meanwhile, simultaneously proves that tax planning and deferred taxexpense have significant effect to earnings management variable. Based on thecoefficient of determination proves that 11,5% variable earnings management canbe explained by variable tax planning and deferred tax expense. While 88,5% othervariables which are not used in this research influence earnings managementvariable.Keywords: TaxjPlanning, DeferrediTaxlExpense, EarningsuManagement

The Role of the Goverment’s Internal Control System as An Intervening Variable on the Influence of Non-Compliance with The Quality of Local Government Financial Statements In Indonesia Nur Hidayati, Aris Eddy Sarw Sunarti & Dewi Saptantinah P A
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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This study aims to examine the influence of the goverment’s internal controlsystem and non-compliance with regulations on the quality of local govermentfinancial statements. Local goverments financial reports have a function as a formof accountability from the goverment to the public. This study uses Secondary datawith local goverments financial statements as Indonesia amounted to 259 from2010 to 2014 using eviews9 test tool. The result showed that the govermentsinternal control system and regulatory non-compliance have a significant effect onthe quality of local goverment financial statements with the results on internalgoverment control system variables of -0.932243 and the variable non-complianceregulation amounted to 0.830193 which means both variables above the significantvalue 0,05. On the internal goverment control system variables and regulatory noncomplianceaffecting 0,203449 which means 0,796 influenced by other variables.Keywords : quality of financial statements, goverment internal control system, non-complianceregulation

The Effect of Profitability, Leverage, Liquidity, and the Company Size on Aggressiveness Tax the Sector Companies Consumer Goods Industry That Listed On The Indonesia Stock Exchange Year 2014-2016 Erna Setyowati, Kartika Hendra Titisari & Riana Rachmawati Dewi
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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This research aims to examine and analyze the effect of profitability,leverage, liquidity, and company size on the tax aggressivenes. The taxaggressivenes is an independent variablethat is measure by the ETR(Effective Tax Rate). Variable dependent is an profitability, leverage,liquidity, and company size. The population in this study is sectorcompanies consumer goods industry that listed on The Indonesia StockExchange in period 2014-2016. Sampling technique using purposivesampling method obtained by samples of 62 sector companies consumergoods industry that listed on The Indonesia Stock Exchange in period 2014-2016. Data used in this study is secondary data. This research used data inthe form of corporate financial statements contained in The Indonesia StockExchange (IDX) and www.idx.co.id website. Data analysis method used ismultiple linear regression. The result shows that the profitability, leverage,dan size of company do not affect impact on tax aggressiveness. Meanwhile,liquidity affect impact on tax aggressiveness. Based on the determinationcoefficient test (R2) obtained the coefficient of determination with adjustedR2 of 0,093. This result show that 9,3% of variables tax aggressivenes canbe explained by the profitability, leverage, liquidity, and company size.While, the rest of 91,7% is explained by other factors outside in thisresearch.Keywords: Aggressiveness Tax, Profitability, Leverage, Liquidity, and Company Size.

The Influence of Religious Work Ethic On Deviant Behaviour and Mediating Role of Ethical Atmosphere Amin Wahyudi
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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This study aims at analyzing and determining the influence of religious workethic on deviant behaviour and mediating the role of ethical atmosphere.Thestudy design is a corelational research. The variables of this research aredeviant behaviour as the dependent variable, religious work ethic as anindependent variable and ethical atmosphere as the mediating variable. Thepopulation in this study were employees of government offices, universities,hospitals and schools in the region of Surakarta. The samples of this study are100 people participant with convenience sampling techniques. The researchinstrument used is questionnaire. The analysis applied in this research is pathanalysis with multiple linear regressions. Theoretically, this study is expectedto provide benefits in developing a model that describes the concept of thereligious work ethic with deviant behaviors of human resources in anorganization. Practically, this study is expected to give benefits in decisionmakingby the head of the institution that is the object of this research. Theresults show that there is a negative and significant influence religious workethics and ethics atmosphere on deviant behaviour, there is a positive andsignificant influence religious work ethic on ethical atmosphere. Theconclution of this study shows that religious work ethics and ethicalatmosphere are very important for the development of human resourcesbehaviorKeywords : Deviant Behaviour; Ethic Atmosphere; Religious Work Ethics,

Analisysis of Factor That Affect the Opinion of the BPK Regional Financial Gavernment Report In Indonesia Lucfia Anissatul A, Aris Eddy Sarwono Dewi Saptantinah & Sunarti
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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The purpose of this study is to know BPK’s opinion on the local governmentfinancial report is the factor of discovery of the number of cases of regulatorynoncompliance and the discovery of the potential value of state losses, on thequality of audit opinions on the financial statements of regional gevernments inindonesia. This research mothod is done by census. Sampling technique using themethod of sampling with porposive sampling. With sampling based on subjectiveconsiderations. The purpose of this study is to determine the level of unity ofregulation to the quality of the audit opinion of local financial statements inindonesia and to determine the effect of potential state losses on the quality of auditopinion of local financial statements in indonesia. Analysis motion used multiplelinear regression analysis through by program eviews 9. The results of this studyshow that the number of cases of noncomliance and regulation the amount ofpotential value of the state losses has a negative affect on BPK’s opinion on thefinancial statements of local governments in indonesia.Kaywords: Audit opinion; Number of cases of noncompliance regulation; Case value of potentiallosses of the country.

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