This study aims to gain an understanding of the role of technological capability as a moderating variable on the effect of ERP implementation on operational performance. Companies are expected to utilize information technology capability to encourage the sustainability of information technology developments. This study used secondary data from companies that have implemented ERP in Indonesia. The data were tested for validity and reliability and classical assumptions. It used moderated regression analysis by considering technological capability as a moderating variable. The sample taken consists of companies in Indonesia that have used ERP for at least three years. The result indicates that there is an effect ERP implementation on operational performance but there is no effect of technology capability as a moderating variable on the effect of ERP implementation on operational performance. This study provides theoretical and practical contributions by explaining how to build IT capability so that the implementation of ERP drives the operational performance of business processes. This implies the importance of companies implementing ERP and understanding ERP development systems such as good corporate strategies, executive support, and changes in business processes. The results of this study imply that there are factors that strengthen or weaken the effect of ERP implementation on operational performance in addition to IT capabilities.

The research examines the influence between Good Corporate Governance (GCG) represented by institutional ownership and public ownership on firm value. The study was conducted at 45 manufacturing companies listed on the Indonesia Stock Exchange during the period of 2015 to 2018. The sobel's test method was used in this research to identify the role of corporate social responsibility disclosure (CSRD) as a mediating variable on the influence of GCG on firm value. The results of this study indicate there is a positive influence of institutional ownership on firm value and this study cannot prove CSRD as a mediating variable of GCG and firm value.

This study aims to analyses the effect of financial structure and GCG to firm value in the banking sector. The population is drawn from 17 Bank in Indonesia, with samples of banking firms listed on the IDX in 2015 to 2018. Panel data analysis is use to see whether independent variable (profitability, zise, Leverage, audit comitee and board of director) has impact to firm value. The results show that there is significant impact of zise on firm value, It can be said that size has an influence on firm values. But there is no role of other independent variable that impact to firm value. The results show that there is no significant impact of profitability, Leverage, audit comitee and board of director on firm value. Keywords: Financial Structure, GCG, and Firm Value.

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The study on intangible assets, goodwill in particular, becomes an interesting topic to reinvestigate since question about the relevance value is often discussed recently. This research aims to test the relevance value of goodwill information and see the effect of moderation variable of audit quality on the relevance value of goodwill. The research was conducted on the companies listed in Indonesia Stock Exchange with regression analysis. The value model of stock exchange as the function from Book Value and Earning was used and the content analysis was conducted when assessing the goodwill of company.With 71 non-financial companies in Indonesia as the samples, this research shows the result that the goodwill has a significant negative relation on stock price.  It was also proven that the audit quality improves the relevance value of goodwill. This improvement makes the role of auditor important in assessing the accurate goodwill value.