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"Penelitian ini bertujuan untuk menganalisis pengaruh derajat konvergensi IFRS dan kualitas audit terhadap kualitas laba perusahaan. Selain itu, penelitian ini juga meneliti peran moderasi derajat konvergensi IFRS terhadap pengaruh kualitas audit dengan kualitas laba perusahaan. Penelitian dilakukan dalam lingkup negara-negara di ASEAN yaitu Filipina, Indonesia, Malaysia, Singapura, Thailand danVietnam. Keenam negara tersebut dirasa telah mewakili beragam iklim usaha dan derajat konvergensi IFRS di ASEAN. Metodologi yang digunakan adalah regresi linier berganda dengan metode Least Square. Beberapa kontribusi dari penelitian ini antara lain meneliti pengaruh derajat konvergensi IFRS dan kualitas audit terhadap kualitas laba perusahaan, termasuk peran moderasi derajat konvergensi IFRS terhadap pengaruh kualitas audit dengan kualitas laba perusahaan dengan menggunakan analisis antar negara ASEAN yaitu Filipina, Indonesia, Malaysia, Singapura, Thailand dan Vietnam. Berdasarkan hasil pengujian, ditemukan bahwa semakin tinggi derajat konvergensi IFRS, semakin rendah kemungkinan adanya discretionary accruals yang artinya kualitas laba perusahaan akan semakin baik. Sementara itu, ukuran dan spesialisasi auditor tidak berpengaruh signifikan terhadap kualitas laba yang digambarkan dengan nilai discretionary accruals. Artinya, pada perusahaan yang diaudit oleh KAP Big-4 atau terspesialisasi, tidak menjamin semakin rendah kemungkinan adanya discretionary accruals yang artinya tidak menjamin kualitas laba perusahaan akan semakin tinggi. Di sisi lain, derajat konvergensi IFRS tidak memiliki peran moderasi terhadap pengaruh kualitas audit dengan kualitas laba perusahaan. ......The purpose of this research is to analyze the effect of the degree of convergence of IFRS and Audit Quality on company's earnings quality. In addition, this research also investigates the moderation role of the degree of convergence of IFRS and Audit Quality on company's earnings quality. This research covers several ASEAN countries, consists of Filipina, Indonesia, Malaysia, Singapura, Thailandand Vietnam. These countries have different characteristics, mainly concerning business atmosphere characteristics and accounting standards. The methodology used in this research is the multiple regressions by using Least Square method. Some of the contributions of this research are to analyze the effect of the degree of convergence of IFRS and audit quality on the quality of corporate profits, including the role of moderating the degree of convergence of IFRS to influence the quality of the audit to the quality of the company's profit by using analysis between ASEAN countries Philippines, Indonesia, Malaysia, Singapore, Thailand and Vietnam. Based on the results, it was found that the higher the degree of convergence of IFRS, the lower the possibility of discretionary accruals, which means the quality of corporate profits, is the better. Meanwhile, the size and specifications of the auditor had no significant effect on earnings quality which is described by the value of discretionary accruals. That meant that being audited by Big 4 accounting firm or specialized, does not guarantee the lower the possibility of discretionary accruals, which means do not guarantee that the earnings quality will be better. On the other hand, the degree of convergence of IFRS did not havea moderating role degree that influence the effect of audit quality to the earnings quality."

"ABSTRAKSkripsi ini membahas mengenai Tenaga Kerja Asing di bidang hukum, khususnyaAdvokat Asing di Indonesia. Membahas mengenai peraturan-peraturanperundang-undangan yang berkaitan dengan pembatasan dan pengawasanAdvokat Asing untuk menghadapi MEA (Masyarakat Ekonomi ASEAN) terkaitmasa kerja, keahlian (Skill), pendampingan, dan jabatan Advokat Asing yangberada di Indonesia. Tujuan dari penelitian ini adalah untuk mengetahuibagaimana pelaksaanan dan pengaturan peraturan perundanga-undanganmengenai pembatasan dan pengawasan Tenaga Kerja Asing di bidang jasa hukum(Advokat Asing) di Indonesia. Penelitian ini menggunakan metode penelitianyuridis normatif yaitu menelaah terhadap hukum positif tertulis maupun tidaktertulis dan efektifitas undang-undang. Serta teknik pengumpulan data denganpendekatan kualitatif, yaitu penelitian yang mengalanisa dan menggunakan bahanbahankepustakaan sebagai data sekunder ditambah dengan wawancara dengannarasumber. Dari penelitian ditemukan bahwa, pembatasan dan pengawasanterhadap Tenaga Kerja Asing di bidang jasa hukum (Advokat Asing) masih perludiperbaharui dan dikembangkan, terutama mengenai pembatasan masa kerja,pembatasan bidang hukum yang dapat diisi oleh Advokat Asing, pengawasanmengenai jabatan, dan pengawasan dalam pemberian saran hukum.

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ABSTRACTThis thesis discusses about the Foreign Manpower in the field of law, particularlythe Foreign Counsel in Indonesia. It also discusses the rules and regulationspertaining to restrictions and supervision of the Foreign Counsel in face of theASEAN Economic Community (AEC) concerning employment, skills (Skill),mentoring, and Foreign Advocate position in Indonesia. The purpose of this studywas to determine how the implementation and regulation of legislation on therestriction and supervision of foreign manpower in the field of legal services(Foreign Advocate) in Indonesia. This research used normative juridical researchthat examines the positive laws written or unwritten and effectiveness oflegislation. As well as data collection techniques with a qualitative approach,namely that analyzes and research using library materials as secondary datacoupled with interviews with sources. Studies show that, restrictions andsupervision of foreign manpower in the field of legal services (Advocate Foreign)still need to be updated and developed. Especially, regarding the restriction ofemployment. Restrictions on the area of law can be filled by the AdvocateForeign, monitoring of the position and oversight in the provision legal advice."

"This study argues that the extensive use of Information and Communications Technology (ICT) by the Association of Southeast Asian Nations (ASEAN) would:((1) enhance policy coordination within the intergovernmental organization; (2) promote inclusive regionalism by providing new avenues for broaderstakeholder participation in regional affairs; (3) help develop a stronger regional identity, particularly among the young; and (4) improve "network management" or coordination of the collaborativeactivities of the member states.But this study is not merely about making ASEAN more effective."

"Kebijakan ruang udara terbuka memberikan kebebasan bagi maskapai penerbangan asing untuk beroperasi di wilayah udara suatu negara. Negara-negara anggota ASEAN akan segera merealisasikan penerapan ruang udara terbuka ASEAN pada tahun 2015. Penelitian ini fokus terhadap pembahasan mengenai pengaruh kebijakan ruang udara terbuka terhadap kedaulatan negara atas ruang udara dan mengkaji kesiapan Indonesia. Metode penelitian yang digunakan dalam penelitian ini adalah pendekatan yuridis normatif, dengan metode analisis data kualitatif. Penelitian ini menyarankan agar Indonesia segera mempersiapkan diri sebaik mungkin agar mendapat keuntungan dari pasar penerbangan bebas ASEAN. ......Open sky policy provides freedom to foreign airlines to operate in the airspace of a country. ASEAN member countries will immediately realize the application of ASEAN Open sky in 2015. The focus of this study is to find out the effect of open sky policy towards the sovereignty of States over the air and to assess the readiness of Indonesia in facing of the ASEAN open sky competition. This study is a qualitative normative study, while the data has been collected from literature study. This study suggests that Indonesia must prepare itself as best as possible so that Indonesia can take advantage of the ASEAN free flight market."