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"Tujuan penelitian ini adalah untuk menganalisis tingkat pengungkapan serta pengaruh corporate governance, tingkat likuiditas, tingkat profitabilitas, ukuran perusahaan, tingkat leverage dan PBV terhadap tingkat pengungkapan sukarela dalam laporan tahunan 209 perusahaan yang tercatat di Bursa Efek Indonesia tahun 2007-2008. Penelitian ini juga menguji apakah tingkat pengungkapan sukarela mempunyai value relevance bagi investor.Dengan menggunakan indeks GRI (global reporting Initiative) untuk mengukur tingkat pengungkapan, penelitian ini menjelaskan bahwa corporate governance memiliki pengaruh positif signifikan terhadap tingkat pengungkapan dalam laporan tahunan, sedangkan untuk tingkat likuiditas, profitabilitas, serta PBV memiliki pengaruh signifikan negatif. Pengujian ini juga menunjukkan bahwa ukuran perusahaan dan tingkat leverage tidak memiliki pengaruh yang signifikan terhadap tingkat pengungkapan.Untuk selanjutnya, penelitian ini menemukan bahwa tingkat pengungkapan (DISC) belum mempunyai value relevance bagi investor. Tetapi pengungkapan di bidang strategi (DISC_ST) dan pengungkapan di bidang sosial (DISC_S) mempunyai value relevance bagi investor. Semakin tinggi tingkat pengungkapan DISC_ST dan DISC_S suatu perusahaan akan semakin kuat mempengaruhi hubungan antara earning dan return (yang diukur dengan earning response coefficient). DISC_ST dan DISC_S mempunyai pengaruh positif terhadap hubungan laba dengan harga saham, ini berarti informasi tersebut digunakan oleh investor untuk menilai persistensi laba perusahaan dalam keputusan investasinya, atau bersifat komplementer.

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The aim of this study is to examine the level of voluntary disclosure and the impact of corporate governance, liquidity level, profitability level, the size of company, leverage level and PBV on the level of company?s voluntary disclosure in the year 2007 and 2008 annual report of listed companies in the Indonesian Stock Exchange. This study uses 209 samples of non financial services companies. This research also study about the level of disclosure that effect to the value relevance valuation.

Using Global Reporting Initiative (GRI) to measure voluntary disclosure level, this research finds that corporate governance has positive significant impact on the voluntary disclosure level in annual report whereas liquidity level, profitability level and PBV have significant negative effect on voluntary disclosure level. The size of company and leverage level have no significant impact on the voluntary disclosure level.

Moreover, the result also shows that voluntary disclosure level has no value relevance for investor. But we found that the decomposition of DISC to DISC_ST (strategy) and DISC_S (social) have value relevance for the investor. The higher the disclosure of DISC_ST and DISC_S, the stronger the effect on the earnings return relationship (measured by earning response coefficient). DISC_ST and DISC_S have positive impact on the earning-return relationship, which means that investors will use such information to measure and to predict earning persistency as part of their investment decision. In the other words, the DISC_ST and DISC_S disclosure is complementary in nature.

;The aim of this study is to examine the level of voluntary disclosure and the impact of corporate governance, liquidity level, profitability level, the size of company, leverage level and PBV on the level of company?s voluntary disclosure in the year 2007 and 2008 annual report of listed companies in the Indonesian Stock Exchange. This study uses 209 samples of non financial services companies. This research also study about the level of disclosure that effect to the value relevance valuation.

Using Global Reporting Initiative (GRI) to measure voluntary disclosure level, this research finds that corporate governance has positive significant impact on the voluntary disclosure level in annual report whereas liquidity level, profitability level and PBV have significant negative effect on voluntary disclosure level. The size of company and leverage level have no significant impact on the voluntary disclosure level.

Moreover, the result also shows that voluntary disclosure level has no value relevance for investor. But we found that the decomposition of DISC to DISC_ST (strategy) and DISC_S (social) have value relevance for the investor. The higher the disclosure of DISC_ST and DISC_S, the stronger the effect on the earnings return relationship (measured by earning response coefficient). DISC_ST and DISC_S have positive impact on the earning-return relationship, which means that investors will use such information to measure and to predict earning persistency as part of their investment decision. In the other words, the DISC_ST and DISC_S disclosure is complementary in nature."

"This research aims to analyze the effect of determinants of corporate payout, measured by age, log(assets), losses, (R&D+Capex)ITA, market leverage, cash flow/Lag TA, cash/TA, Tobin's Q, volatility, total Payout/TA, and financial crisis on payout reduction, consist of dividend reduction, stock repurchase reduction, and total payout reduction, by using binary logistic regression. The sample in this research consists of manufacturing companies listed in Bursa Efek Indonesia in 2005-2012. The result of this research shows that determinants of age and losses have negative and significant relation with dividend reduction, while (R&D+Capex)/TA and dividend/TA have positive and significant relation with dividend reduction. Determinants of stock repurchase/TA has positive and significant relation with stock repurchase reduction. Meanwhile, there is no determinant has significant relation with total payout reduction. "

"Penelitian ini bertujuan untuk mengetahui proses yang dilakukan oleh PT Krakatau Steel Persero Tbk dalam melakukan revaluasi aset tetap dan bagaimana dampak dari revaluasi aset terhadap laporan keuangan. Metode yang digunakan adalah mengambil data primer dari wawancara dan data sekunder dari laporan keuangan dan newsletter. PT KS melakukan revaluasi aset tetap pada tahun 2015 dimana kegiatan revaluasi memiliki tujuan komersial akuntansi . Surplus revaluasi dicatat dalam penghasilan komperhensif lain dan terakumulasi dalam ekuitas. Hasil penelitian ini menunjukkan bahwa revaluasi aset memperbaiki rasio debt to asset dan debt to equity dan meningkatkan kinerja keuangan perusahaan.

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This study aims to explain the fixed asset revaluation process in PT Krakatau Steel Persero Tbk and the impact on financial performance of the company. The data collection method includes primary data of interview and secondary data from financial reports and newsletters. PT Krakatau Steel revalued fixed assets in 2015 with the objective of commercial purpose accounting . Revaluation surplus is recorded in other comprehensive income and accumulated in equity. The results of this study indicate that fixed asset revaluation improved the debt to asset and debt to equity ratios, and financial performance of the company."

"Sejauh mana pentingnya pengelolaan keuangan bagi UKM sehubungan dengan akses pembiayaan dan kinerja usaha menjadi latar belakang mengapa penelitian ini dilakukan. Penelitian ini dimaksudkan untuk membuktikan adakah pengelolaan keuangan yang baik memiliki hubungan terhadap akses pembiayaan dan kinerja usaha. Penelitian dilakukan dengan cara mengkonstruksi faktor-faktor yang diperlukan bagi terselenggaranya pengelolaan keuangan dan faktor yang berhubungan dengan akses pembiayaan serta pengukuran kinerja usaha. Faktor yang terbentuk kemudian dilakukan uji korelasi untuk melihat adakah hubungan antar faktor, dan berapa besar tingkat hubungan yang ditimbulkannya. Penelitian menggunakan metoda survey, dan sampel diambil berdasarkan metoda convenience sampling. Responden yang berhasil dihimpun berjumlah 51, terdiri dari para peserta pameran produk ekspor di JCC dari peserta temu usaha di Jakarta pada bulan Mei 2005. Mereka adalah para pemilik atau pengelola UKM yang bergerak di berbagai jenis usaha. Hasil penelitian menunjukkan adanya hubungan positif antara faktor manajemen keuangan dengan faktor kinerja usaha, hubungan positip antara faktor manajemen keuangan dengan faktor akses pembiayaan, dan hubungan negatif antara faktor akses pembiayaan dan faktor kinerja usaha.

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How importance of financial management for SME relevant with financing access and business performance shall be the underlying background or reason why this research being conducted. The research is purportedly to verify whether appropriate financial management directly correlated to financial access and business performance. The research accomplished by means of constructing required factors for maintaining financial management and correlated factor with financing access and measurement of business performance. Subsequently established factor shall be examined with correlation test to seek for connection between relevant factor and the extent of implication perceived. The research conducted by using survey method and sample that acquired based on method of convenience sampling. Respondent number that effectively procured comprised of 51 people, consist of the participants of export product exhibition at JCC and attendance of business meeting in Jakarta on May 2005. They are the proprietor or manager of SME that involve in various kind of business activity. The research outcome indicates positive correlation between financial management factor and business performance factor, positive correlation between financial management factor and financing access factor, and negative correlation between financing access factor and business performance factor."