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Abstrak :
ABSTRAK
This study investigates the impact of gender diversification and CSR on finance the performance of Indonesian public companies. Several previous studies in developed countries have found that gender diversification and CSR will have a positive impact on company performance. Using data in Indonesia from 2013 to 2017, this study found that companies with good CSR practices tend to have better performance. These results are in contrast compared to previous studies conducted in developed countries. This reason is due to the fact that companies that create CSR practices are satisfied stakeholders who will improve company performance through various media by bringing efficiency and cost reduction. Also, this study found that the woman's presentation on the board had positives but not significant impact for Indonesian public companies. The number of women sitting on the board of directors is very limited due to economic and social aspects. In Indonesia, women not placed in the position where decision making was made. Educational and gender barriers Bias still exists for the female population in Indonesia. Especially socially, Indonesian women are It is expected to take care of the household and family that directs them to make the decision not to work.

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ABSTRACT
Studi ini menyelidiki dampak diversifikasi gender dan CSR pada pembiayaan kinerja perusahaan publik Indonesia. Beberapa penelitian sebelumnya di negara-negara maju telah menemukan bahwa diversifikasi gender dan CSR akan berdampak positif pada kinerja perusahaan. Menggunakan data di Indonesia dari 2013 hingga 2017, penelitian ini menemukan bahwa perusahaan dengan praktik CSR yang baik cenderung memiliki kinerja yang lebih baik. Hasil ini berbeda dengan penelitian sebelumnya yang dilakukan di negara maju. Alasan ini disebabkan oleh kenyataan bahwa perusahaan yang menciptakan praktik CSR adalah pemangku kepentingan yang puas yang akan meningkatkan kinerja perusahaan melalui berbagai media dengan membawa efisiensi dan pengurangan biaya. Juga, penelitian ini menemukan bahwa presentasi wanita di papan tulis memiliki dampak positif tetapi tidak signifikan bagi perusahaan publik Indonesia. Jumlah perempuan yang duduk di dewan direksi sangat terbatas karena aspek ekonomi dan sosial. Di Indonesia, perempuan tidak ditempatkan pada posisi pengambilan keputusan. Hambatan pendidikan dan gender Bias masih ada untuk populasi perempuan di Indonesia. Terutama secara sosial, wanita Indonesia adalah Diharapkan untuk mengurus rumah tangga dan keluarga yang mengarahkan mereka untuk membuat keputusan untuk tidak bekerja.

Abstrak :
Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh implementasi XBRL terhadap Cost of Debt perusahaan terdaftar di Bursa Efek Indonesia. Metode penelitian menggunakan data panel dengan jumlah observasi sebanyak 388 pada tahun 2015 sampai dengan tahun 2016. Sampel penelitian ini diambil berdasarkan pengajuan laporan keuangan dalam XBRL selama periode 2015-2016 yang diperoleh dari website Bursa Efek Indonesia sebagai repositori pelaporan perusahaan publik di Indonesia. Hasil pengujian menunjukkan bahwa penerapan XBRL tidak berpengaruh terhadap Cost of Debt bagi perusahaan terdaftar di Bursa Efek Indonesia. ......This study aims to provide empirical evidence regarding the effect of XBRL implementation on the Cost of Debt listed companies in Indonesia Stock Exchange. The research method uses panel data with 388 observations in the year 2015 until 2016. The sample of this study was taken based on the submission of financial statements in XBRL during the period 2015 2016 obtained from the Indonesia Stock Exchange website as a repository of public company reporting in Indonesia. The test results shows that the implementation of XBRL does not affect the Cost of Debt for companies listed on the Indonesia Stock Exchange.

Abstrak :
Reformation in Indonesian government offices leads to many substantial changes, and demands improved job performances while arguably loading employees with more work. This research aims to understand factors that potentially influence job performance in Indonesian government offices that carries on such reformation. Using adapted scales from previous studies, this research investigates the role of workload, responsibility for others (level of responsibility to care for other people) and need for achievement on employee?s performance. A survey to all full-time workers in an Indonesian government office is conducted. Contrary to expectation, workload does not influence employee?s performance. Instead, regression analysis demonstrates that, employee?s need for achievement and responsibility for others are significant factors affecting individual performance. These results are important because they highlight the significance of need for achievement for the success of reformation in this office, and by extension for reformation in Indonesia. The results are also interesting because this is the first study that points out to the role of responsibility for others in influencing individual performance in Indonesia which is characterized by collectivistic culture. This paper discusses the contributions of these results for theory and practice.

Abstrak :
ABSTRAK
Keberadaan perguruan tinggi publik dengan status PTN-BH telah menuai perdebatan sejak awal kemunculannya. Studi ini merupakan studi pertama yang menginvestigasi efisiensi sektor pendidikan tinggi di Indonesia, sekaligus mengobservasi apakah status PTN-BH memiliki pengaruh terhadap skor efisiensi dengan menggunakan Two-Stage Data Envelopment Analysis. Menggunakan sampel 38 PTN dengan ranking tertinggi di Indonesia pada tahun 2012 dan 2014, hasil perhitungan skor efisiensi relatif menunjukkan bahwa rata-rata perguruan tinggi yang dipilih menjadi PTN-BH memiliki skor efisiensi relatif sebesar 100%?atau dengan kata lain, mereka telah beroperasi secara efisien. Pada tahap kedua, hasil regresi dengan estimasi Pooled Tobit dan Random-Effects Tobit menunjukkan korelasi yang positif dan signifikan antara status PTN-BH dengan dengan skor efisiensi. Selain itu, faktor lokasi, ukuran kelas, dan keberadaan program doktor di universitas yang bersangkutan juga berpengaruh terhadap skor efisiensi.

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ABSTRACT
The existence of public Institutions of Higher Education (IHEs)?known as Public IHEs?Legal Entity or Perguruan Tinggi Negeri?Badan Hukum (PTNBH) has caused controversy among academics. This is the first study to investigate the efficiency of higher education sector Indonesia as well as to observe whether the new legal status has positive impact on efficiency scores by employing Two-Stage Data Envelopment Analysis. Using a sample of 38 public universities occupying top rankings in Indonesia for year of 2012 and 2014, the results show that on average, PTN-BH universities have efficiency score of 100%?or in other words, they have already operated efficiently. At the second stage, Pooled Tobit and Random-Effects Tobit estimations reveal positive and significant correlation between the new status and efficiency score. Furthermore, location factors, class size, and the existence of doctoral program also affect universities efficiency score significantly.