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"This research investigated whether corporate governance mechanism affects the firm's bond rating in Indonesia. Specifically, investigation on whether corporate governance components, which are represented by ownership structure and influence, financial transparency and disclosure and board structure, affect the firm's bond rating.This research used several corporate governance mechanisms developed by Bursa Efek Jakarta and bond rating classification developed by Pefindo andKasnic. Ordered logit model is selected to test the research problem.Using firm s characteristic as controlling variable, this research found that the firm s bond rating is: (1) negatively associated with the number of block holders that own at least 5% ownership on the firm; (2) positively associated with percentage of institutional ownerships- (3) positively associated with the size of public accounting firm, and (4) positively associated with existence of audit committee. The relationship between percentage of insider, board size and percentage of independent board with bond rating is not supported by empirical data."

"Penelitian ini bertujuan untuk mengetahui apakah mekanisme corporate governance mempengaruhi peringkat surat utang perusahaan di Indonesia. Secara lebih khusus, penelitian ini menguji apakah komponen corporate governance yaitu struktur dan pengaruh kepemilikan, transparansi dan pengungkapan laporan keuangan serta struktur dewan komisaris berpengaruh terhadap peringkat surat utang penasahaan di Indonesia.Penelitian ini menggunakan beberapa mekanisme corporate governance yang dikembangkan oleh BEJ dan klasifikasi peringkat surat utang yang dikeluarkan oleh Pefindo dan Kasnic. Sedangkan pengujian permasalahan penelitian dilakukan dengan menggunakan model ordered logit.Dengan menggunakan karakteristik perusahaan sebagai variabel kontrol, penelitian ini menemukan bahwa peringkat surat utang perusahaan: (1) berhubungan negatif dengan jumlah block holders dengan kepemilikan paling sedikit 5%; (2) berhubungan positif dengan persentase kepemilikan institusional dalam perusahaan; (3) berhubungan positif dengan ukuran kantor akuntan publik, dan (4) berhubungan positif dengan keberadaan komite audit. Data dalam penelitian ini tidak mendukung hubungan yang signifikan antara persentase kepemilikan saham oleh orang dalam, ukuran dewan komisaris dan persentase dewan komisaris independen dengan peringkat surat utang perusahaan.

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This research investigated whether corporate governance mechanism affects the firm's bond rating in Indonesia. Specifically, investigation on whether corporate governance components, which are represented by ownership structure and influence, financial transparency and disclosure and board structure, affect the firm's bond rating.

This research used several corporate governance mechanisms developed by Bursa Efek Jakarta and bond rating classification developed by Pefindo and Kasnic. Ordered logit model is selected to test the research problem.

Using firm's characteristic as controlling variable, this research found that the firm's bond rating is: (1) negatively associated with the number of block holders that own at least 5% ownership on the firm; (2) positively associated with percentage of institutional ownerships; (3) positively associated with the size of public accounting firm, and (4) positively associated with existence of audit committee. The relationship between percentage of insider, board size and percentage of independent board with bond rating is not supported by empirical data."

"ABSTRAKKurang energi dan protein berhubungan dengan perkembangan intelektual. Kabupaten Kulon Progo merupakan Kabupaten dengan prevalensi gizi kurang dan gizi buruk tertinggi di Provinsi DIY. Di Puskesmas Kokap I terdapat banyak balita kurang gizi. Penelitian ini bertujuan untuk menggambarkan perkembangan anak umur 1-5 tahun dengan riwayat KEP. Delapan puluh lima anak dengan riwayat gizi kurang dan gizi buruk diskrining dengan Denver II untuk mengetahui perkembangannya normal atau suspek. Berat badan disalin dari KMS. Hasilnya ditemukan 36,5 % suspek. Sebesar 57,1% ditemukan suspek pada anak yang mulai mengalami gangguan gizi pada usia 1-6 bulan, sebesar 61,9% anak dengan lama gangguan gizi lebih dari separuh usianya dicurigai, 64% anak yang pernah mengalami gizi buruk terjadi keterlambatan perkembangan. Subjek yang BBLR, prematur, dan lahir dengan tindakan cenderung dicurigai. Semakin awal gangguan gizi, semakin lama mengalami gizi kurang dan buruk cenderung terjadi keterlambatan perkembangan, Disarankan agar diberikan penangan dan stimulasi perkembangan kepada balita KEP selain itu diperlukan penelitian lebih lanjut dengan subjek yang lebih banyak.ABSTRAKLack of energy and protein are related to intellectual development. Kulonprogo district is the highest prevalence of undernourishment and malnutrition district in the province of Yogyakarta. In public health center Kokap 1 there were many toddler with PEM. The study aims to describe the development of children aged 1-5 years with a history of PEM. Eighty-five children with a history of undernourishment and malnutrition were screened with the Denver II to determine the normal development or suspected. Weight were copied from the grow-chart. I found 36.5% suspected. About 57.1% of suspects found in children who begin to nutritional disorders at age 1-6 months, 61.9% of children with more than half of their age within nutritional disorders were suspected, 64% of children who had experienced malnutrition were suspected. LBW, premature, and was born without spontaneous labor were related to suspect development delay. The earlier a nutritional disorder, the longer experiencing undernourishment nutrition and malnutrition likely to delay development. I recommend to give therapy and developmental stimulation to the PEM infants and toddlers. Further studies needed toexplore the situation with more subjects."

"Penelitian ini bertujuan menguji pengaruh kualitas auditor dan pengawasan legislatif terhadap tindak lanjut hasil pemeriksaan, temuan dan opini audit.Penelitian ini mengembangkan pengukuran indeks kualitas auditor yang menggabungkan pengalaman, pelatihan, motivasi, dan pendidikan auditor Badan Pemeriksa Keuangan (BPK).Sampel penelitian adalah pemerintah daerah di Indonesia yang menerbitkan laporan keuangan auditan dari tahun 2010-2012.Hasil pengujian empiris membuktikan adanya pengaruh langsung kualitas auditor dan pengawasan legislatif terhadap tindak lanjut hasil pemeriksaan, serta pengaruh tidak langsung terhadap temuan dan opini audit melalui tindak lanjut hasil pemeriksaan. Hasil ini menunjukkan bahwa auditor yang berkualitas mampu menghasilkan rekomendasi yang tepat sehingga dapat ditindaklanjuti oleh entitas yang diperiksa.Pengawasan legislatif yang kuat mendorong pengawasan yang lebih ketat atas pengelolaan keuangan daerah sehingga pemerintah daerah semakin berkomitmen untuk menindaklanjuti rekomendasi hasil pemeriksaan. Semakin banyak rekomendasi yang ditindaklanjuti, kualitas laporan keuangan pemerintah daerah akan semakin baik yang ditunjukkan dengan semakin berkurangnya temuan audit dan semakin besar peluang pemerintah daerah memperoleh opini wajar tanpa pengecualian.Implikasi penting dari penelitian ini adalah auditor dapat berperan meningkatkan implementasi rekomendasi melalui pemberian rekomendasi tepat yang dapat menyelesaikan permasalahan auditee.Untuk itu, BPK harus terus berupaya meningkatkan kompetensi sumber daya pemeriksa dengan mempertimbangkan semua aspek penting yang terbukti memengaruhi kualitas auditor.Fungsi pengawasan oleh DPRD juga dapat ditingkatkan melalui penetapan jumlah anggota DPRD yang ideal agar terbentuk kemampuan kolektif yang memadai dalam menciptakan pengawasan yang efektif.

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The purpose of this study is to analyze the effect of auditor quality and legislative oversight on the follow-up of audit recommendations and audit findings/opinion. This study develop auditor quality index that comprehensively combine experience, training, motivation and education of the Audit Board of the Republic of Indonesia in conducting audit. Sample used in this study is Indonesia?s local governments? that issued audited financial statement from 2010-2012.The empirical test result shows that there is a direct effect between auditor quality and legislative oversight on the follow-up of audit recommendations, as well as indirect effect on audit findings/opinion. High quality auditor is able to produce high quality recommendations that can be followed by the audited entity. Strong legislative oversight encourages closer monitoring over local government financial management so that local governments more committed to following up the audit recommendation. The higher the audit recommendations are acted upon, the better the quality of local government financial statements as shown by decrease in audit findings and higher probability to achieve unqualified audit opinion.Important implication of this research is that auditor can perform significant contribution to increase follow-up of audit recommendation by formulating proper recommendation. The Audit Board of the Republic of Indonesia should continue improving auditor competencies considering all important aspect proven to have positive impact on auditor quality. Monitoring role by legislative member could be also increased by determining ideal number of legislative member in order to establish collective ability necessary to conduct effective oversight."