ANALISIS PENGUNGKAPAN INFORMASI TANGGUNG JAWAB SOSIAL PADA SEKTOR PERBANKAN DI INDONESIA

PROGRAM STUDI MAGISTER SAINS AKUNTANSI
PROGRAM PASCASARJANA UNIVERSITAS DIPONEGORO
SEMARANG 2007

AUTHOR:
Eti Yuniarti

ABSTRACT:

The aim of this research is to test social responsibility disclosure in annual report and website information from banking sector in Indonesia. This study replify and modify from Branco and Rodrigues (2006) and Hackston and Milne (1996) studys, object this research is banking sector in Indonesia.

This research represent the empirical test with purposive sampling technique in data collecting. Data which used for this study is sekunder data, Annual Report 2006 and information from website each banks. Resource data which get through website, BEJ (www.jsx.co.id) dan Pojok BEJ. Analysis data used Spearman Rho and Mann U Whitney Test with program SPSS 13.0 for Windows. 

Result of hypothesis H1 about correlation social responsibility information  disclosure with company size in annual report accepted Environment, Human Resources,  Community involvement, and Others. In website medias, H1 accepted Environment, Products and Consumers, Community involvement, and Others. Examined H2 about the difference social responsibility information disclosure between listed and unlisted bank. Disclose in annual report medias, just accepted Human Resources categories and refusing Environment, Energy, Products and Consumers, Community Involvement, and Others. Disclose in website medias, just accepted Product and Consumers and refusing Environment, Energy, Human Resources, Community Involvement dan Others.

This research also find that not there are difference of social responsibility information disclosure between government bank and private bank (H3) and also between foreign exchange bank and non foreign exchange bank (H4).

Keywords: Corporate social responsibility, Annual Report, Website, Spearman  Rho and Mann U Whitney Test.

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Analisis Kebijakan Dividen : Pengujian Dividend Signaling Theory dan Rent Extraction Hypothesis

PROGRAM PASCASARJANA JURUSAN MANAJEMEN
MAGISTER SAINS ILMU-ILMU EKONOMI UNIVERSITAS GADJAH MADA
YOGYAKARTA 2007

AUTHOR:
Suluh Pramastuti

ABSTRACT:

The research examines the policy of dividend using the dividend signaling theory and rent extraction hypothesis. The policy can be seen from the change of dividend published by the company. The first hypothesis is tested by the event study, the second hypothesis is tested by the paired test and the third hypothesis is tested by  the regression method. The result shows that when the company publishes the increasing (decreasing) of dividend it makes the market act positively (negatively). 

All that’s facts support the rent extraction hypothesis because the market interpret that company which publish the increasing (decreasing) of dividend has the  majority and also the minority stockholder. This fact is being used as the signal of the majority stockholder whether they willing or unwilling to do the expropriation toward the minority stockholder. This is showed in the group of dividend which increases, the  company who has the majority stock holder will response the market stronger than the company who doesn’t have the majority stock holder. Meanwhile in the group  of dividend which decrease, the company who has the majority stockholder will response the marker less than the company who doesn’t have the majority stockholder.  

Key word : dividend signaling theory, rent extraction hypothesis, majority stockholder, minority stockholder.

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CORPORATE GOVERNANCE DAN PROFITABILITAS; PENGARUHNYA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERCATAT DI BURSA EFEK INDONESIA)

PROGRAM STUDI MAGISTER AKUNTANSI
PROGRAM PASCASARJANA UNIVERSITAS DIPONEGORO
TAHUN 2009

AUTHOR:
Ahmad Nurkhin

ABSTRACT:

The issue of corporate social responsibility disclosure or CSRD grows widely. The researches on CSRD find different results. This study is aimed to explain the relationship of corporate governance mechanism, profitability, and CSRD with size  corporate as control variables.

The sample in this study is Indonesian companies listed in 2007 whose annual reports disclose CSR activities and can be accessed at Indonesian Stock Exchange  website. There are 80 samples applying purposive sampling technique. This study  employs descriptive and statistical analysis technique.

The results show that there is no significant relationship between institutional ownership and CSRD. In contrast, positive significant relationship between independent commissioner board, profitability, and CSRD are found.

Key words: Institutional ownership, independent commissioner board, profitability, corporate social responsibility disclosure

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ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL BRI UNIT SEBAGAI LEMBAGA PERANTARA KEUANGAN MIKRO (STUDI KASUS BRI UNIT CABANG BRI BLORA DAN CEPU)

Masters thesis, PROGRAM PASCASARJANA UNIVERSITAS DIPONEGORO
SEMARANG 2005

AUTHOR:
Donniy Sigit Nugroho

ABSTRACT:

Operationally, BRI Unit as a Micro Finance Institution performs several activities to small labour socities. The Micro Finance contains 90% from 39 millions corporates which is existing in Indonesia has some weakness such as traditionally management, lower labour quality, small market, lower information access has problem to fulfill their finance but from their profits, BRI Unit has an outstanding result. In many consideration, there is BRI Unit power (is the pioneer bank since 1973, with spread and known link work) with BRI Unit opportunity (small labour society, small business market potential which is still open, unready competitor bank, the loyal labour society to BRI Unit and as market leader more understand specify). The consistency of these benefit, BRI Unit have to fixed become outonomous (grow and expand). On the other hand, funding for small industrialist must be brought a benefit. How BRI Unit initiative to reach this. Doing the research with included factors of BRI Unit. By doing the analized the data, in fact these factors of BRI Unit significance influenced as the institute of micro finance agent. This research using Linier Regression with Classic Assumption including Normality, Multicolinierity, Heterokedasticity and Autokorelasi. Based on analized result, by implemented these factors (Accessibility, Simplicity, Sustainability, Non Subsidized, Demand. Driven, Transparancy) influenced the institute of micro finance agent. The six independent variable significant at 5% level of significance and determination coefficient (R2) = 98,7%. That result showed how strong relation between independent variable and dependent variable. T value has a higher value than t table showed accepted hypothesis, that means variable independent has positively influenced and significant into dependent variable.

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