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"ABSTRACT

Yayasan adalah suatu pranata sosial yang sangat diperlukan untuk mendukung visi, misi dan tujuan pembentukan negara yaitu Keadilan Sosial bagi Seluruh Rakyat Indonesia. Salah satu karakteristik yayasan adalah bahwa tujuan yayasan sebagai salah satu harta yang ditersendirikan yang merupakan wadah saluran amal para penyandang dana untuk mencapai tujuan yayasan seperti dimuat dalam Anggaran Dasar. Dalam kaitan dengan penulisan ini, studi kasus mengenai YLPPI merupakan yayasan yang melaksanakan kegiatan pendidikan terutama untuk kalangan bankir dengan tujuan utuk menghasilkan insan perbankan yang berkualitas tinggi dan profesional. Tesis ini akan membahas mengenai kewenangan organ yayasan, dimana terdapat Deputi Gubernur Bank Indonesia ex officio Dewan Pengawas, dalam mengambil keputusan mencampur adukan kedua kepentingan itu sehingga mendatangkan kerugian bagi YLPPI.

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ABSTRACT

The Foundation is a social institution that is necessary to support the vision, mission and objectives of the state establishment, that is Social Justice for All People of Indonesia. One of the characteristics of the foundation is that the purpose of the foundation as one of the independent treasures for being a charity media for charity donors to achieve the objectives contained in the Domestic Statues. With the presence of a foundation as one business activity, defined as a legal entity consisting of the separate property and intended to achieve certain goals in the social, religious and humanitarian which does not have members. As background, Decision of Council Meeting of Bank Indonesia Governors as the highest decision making forum in determining the policies of Bank Indonesia that is principled and strategic ordered YLPPI Foundation Board of Trustees for the disbursement of funds to Bank Indonesia. Research conducted using the juridical-normative literature in particular by analyzing the legal materials in the form of primary legislation, rules and regulations regulated or related to the regulation about the position of organ committee particularly the builder foundation towards the Foundation and founder of the foundation of government agencies, especially about RDG legal relationship (Board of Governors? Meeting) in Bank Indonesia and YLPPI Foundation (Indonesian Banking Development Foundation). There?s conflict of Interest, in fact depreciation funds potentially harmful for YLPPI foundation."

"The purpose of this study is to provide empirical on audit committee composition and audit committee effectiveness (ACE), based on a sun>ey of audit committees of publicly listed companies in the Jakarta Stock Exchange. The study finds that the majority of the companies comply with the JSX requirement about the minimum number of audit committee member (3 persons), their independence, and their competence (finance or accounting background). However, this study finds that audit committees are not yet effective in their authority, resources, and efforts. The interaction of audit committee with external auditors is the least effective while the communication to the board of commissioners and shareholders is the most effective. The interaction of audit committee with internal auditors and monitoring on compliance are also ineffective."

"Penelitian ini bertujuan untuk melihat apakah Net Operating Asset yang dilaporkan di laporan keuangan perusahaan memiliki relevansi nilai terhadap return saham Selain itu penelitian ini juga menguji apakah Efektivitas Komite Audit berpengaruh pada relevansi nilai Net Operating Asset terhadap return saham Efektivitas Komite Audit diukur dengan menggunakan skor yang dikembangkan oleh Hermawan 2009 berdasarkan karakteristik aktivitas ukuran dan kompetensi komite audit Pengujian hipotesis dilakukan menggunakan model regresi data panel dari 1 694 observasi firm year pada perusahaan ndash perusahaan yang tercatat di Bursa Efek Indonesia selama tahun 2006 ndash 2012 Hasil penelitian ini memberikan bukti empiris bahwa nilai Net Operating Asset berpengaruh negatif dan signifikan terhadap return saham Hal ini mengindikasikan Net Operating Asset yang semakin efisien akan bisa memberikan return saham yang semakin tinggi Namun tingkat Efektivitas Komite Audit tidak terbukti memberikan pengaruh atas relevansi nilai Net Operating Asset terhadap return saham

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This study examines whether Net Operating Asset that had been reported in the financial statement shows value relevance with the stock return This study also examines the impact of audit committee effectiveness towards relevance value of Net Operating Asset and stock return The effectiveness of the audit committee is measured using a score that had been developed by Hermawan 2009 based on several characteristics of audit committee such as activity size and competency Hypothesis testing is carried out by using multiple regression model of panel data using 1 694 observations firm year with the sample taken from listed companies on the Indonesian Stock Exchange in the period 2006 2012 Results of this study provide empirical evidence that Net Operating Asset has a significant and negative impact to stock return This indicate that more efficient Net Operating Asset value can impact to higher stock return On the other hand the audit committee effectiveness in this study shows no empirical evidence of value relevance between Net Operating Asset towards stock returns."

"Penelitian ini bertujuan untuk mengetahui apakah pengaruh dari ukuran dan independensi dewan komisaris/dewan pengawas serta keberadaan komite audit terhadap kualitas pengendalian internal pada akhirnya mempengaruhi manajemen laba pada perusahaan Badan Usaha Milik Negara (BUMN). Kualitas pengendalian internal dinilai berdasarkan jumlah temuan audit pada setiap perusahaan dan manajemen laba dihitung menggunakan model perhitungan Jones (1991). Pengujian hipotesis diukur dengan metode Partial Least Square Path Analysis dengan menggunakan sampel sebanyak 28 perusahaan BUMN di tahun 2009 yang diaudit Badan Pemeriksa Keuangan (BPK). Hasil dari penelitian ini menunjukkan bahwa independensi dewan komisaris/dewan pengawas dan keberadaan komite audit dapat meningkatkan kualitas pengendalian internal sehingga dapat mengurangi manajemen laba.

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This study aims to determine whether the effect of the size and independence of the board of commissioners as well as the existence of an audit committee on the quality of internal control ultimately affect earnings management in state-owned enterprises (SOEs). The quality of internal control is assessed based on the number of audit findings while earnings management is calculated using Jones model (1991).

Hypothesis testing was analyzed using Partial Least Square Path Analysis with a sample of 28 state-owned companies in 2009 audited by the Supreme Audit Board (BPK). The results of this study indicates that the independence of the board of commissioners and the existence of an audit committee strengthen the quality of internal control and mitigate the opportunity to do earnings management."

"Penelitian ini dilakukan demi memperoleh pemahaman dan pembuktian empiris mengenai pengaruh kompensasi bonus, debt covenant, metode akuntansi, serta variabel kontrol dewan komisaris dan komite audit atas praktek manajemen laba. Penelitian ini melibatkan sebanyak 55 sampel perusahaan manufaktur yang terdapat di Bursa Efek Indonesia, antara tahun 2011-2013. Manajemen laba akrual diukur menggunakan model modified jones dalam Kothari (2005). Hasil penelitian menunjukkan bahwa kompensasi bonus memiliki pengaruh yang signifikan terhadap manajemen laba. Pada penelitian debt covenant, metode akuntansi, dan efektivitas dewan komisaris sama-sama memiliki hubungan yang kurang signifikan atas manajemen laba, sedangkan pada variabel efektivitas komite audit menunjukkan pengaruh yang signifikan atas manajemen laba.

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The objectives of this research is to analyze and provide empirical evidence about the effect of bonus compensation, debt covenant, and the selection method of accounting, as well as the board of commissioners and the audit committee on earnings management practices. This research involved 55 manufacture company sample which provided in Bursa Efek Indonesia between 2011-2013. Earnings management measured with modified Jones in Kothari (2005). The result shown that the bonus compensation has significant correlation. In debt covenant research, the selection method of accounting and board commisary are having not significant correlation of the profit management. Audit comittee shown significant correlation of the profit management."