Purpose: The purpose of this study is to determine the effect of company size, net profit margin, and total asset turnover on profit growth in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period. Research Methodology: This type of research is a quantitative research that uses secondary data in the form of annual reports. This observation used a sample of 105 companies in the manufacturing sector. The technique for analyzing the data in this study used multiple linear regression, classical assumption test, and partial hypothesis test (t-test) with data processing using the help of the STATA v.16 application. Result: Based on the results of data analysis, it can be concluded that firm size has no effect on profit growth, and total asset turn over has a positive effect on profit growth, total asset turn over has no effect on profit growth. Limitation: The limitations of this study are some companies are late in reporting their financial statements, the study only focuses on the manufacturing sector, and the limitations of the variables used. Contribution: This research is expected to contribute for investors and companies to find out the factors that influence profit growth.

Purpose: This study scrutinises the correlation between earnings quality and agency cost based on corruption level and cultural values in six South-East Asian (SEA) countries: Indonesia, Malaysia, Philippines, Singapore, Thailand, and Vietnam.Design/methodology: We restrict categorisation of each SEA country whether they have low or high agency cost. This study employs 581 firm-years observations from the 30 biggest market capitalisation firms of six SEA countries. We run multiple regressions of three main accrual models for main analysis (Jones, 1991; Dechow et al., 1995; Kasznik, 1999) to get discretionary accruals.Findings: Results show that firms in low agency cost countries have lower earnings quality, and indicate that earnings management behaviour in this study is efficient rather than detrimental. Furthermore, results present that firms with bigger size engage less in earnings management conduct compared to their counterparts.Originality/value: This study provides broader acknowledgement of how cultural values and corruption and their assumed correlation to agency cost could affect earnings management behaviour in South East Asia. We use a single proxy of high/low agency cost based on national cultural and corruption index.

The purpose of this research is to observe the effect of change in number of audit committee and board of directors on financial performance in financial sector. Financial performance is measured by Return on Assets, Return on Equity, Operating Expense, and Operating Income. The control variables in this study were leverage, book to market, size, sub sectors, and year control. The number of samples in this research is 135 samples of financial sector companies listed on the IDX from 2016 to 2018. This analysis technique uses panel data regression analysis. The results of this study indicate that change in number of independent board of directors have a positive effect on financial performance. Meanwhile, change in number of audit committee, independent audit committee, and board of directors have no effect on financial performance. This study explains that the governance that most effectively affects the financial performance of finance sector companies is change in number of the independent board of directors.

This research is a quantitative study that aims to determine the influence of the impact of financial distress moderate relationship between sustainability reports on conservatism. Which is measured using the method with the amount of time required. Financial distress as measured by modified zscore, sustainability report measured by sustainability report index GRI G4, conservatism as measured by market to book ratio. The population used in this study is a manufacturing company in The Sub Consumer Good Industry Sector,which is listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sample used was 40 manufacturing companies in The Sub Consumer Good Industry Sector listed on the Indonesia Stock Exchange and the official website of each company in the 2016-2018 period, which selected the use of the non-probability method as a method. The study tested the hypothesis using Multi Linear Regression analysis with the STATA 13 program and there was a signification level 0.5 or 5%. The results of examination are obtained (1) there is no significant effect of sustainability reports on conservatism, (2) there is no effect of financial distress moderating the relationship between sustainability reports and conservatism. Keywords: financial distress, sustainability report, and conservatism

This study aims to examine the turnover of the board of commissioners, board of directors, audit committee, and independent board of directors on the disclosure of sustainability reports. In this study turnover was measured using member recruitment and member removal. The sample in this study amounted to 135 samples from 45 financial companies listed on the Indonesia Stock Exchange during the 2016-2018 period. The analysis technique used is panel data regression analysis using STATA 13. The results of this study found that the recruitment of the board of commissioners, the board of directors, and the audit committee have a significant effect on disclosure of sustainability reports. The recruitment of an independent board of directors has no significant effect on disclosure of sustainability reports. While the removals of board of commissioners and directors have no effect. This study provides a new understanding of corporate governance in which the recruitment of members of the board of commissioners and directors will affect the disclosure of corporate sustainability reports. This study uses a new measure, that is the recruitment and removal of members of the board of commissioners and directors.