Environmental information disclosure is one type of disclosure that is still voluntary.  Only a few manufacturing companies in Indonesia have disclosed environmental information.  This study aims to determine the effect of environmental performance and environmental costs on environmental information disclosure.  The population of this research is all manufacturing companies in Indonesia from 2014-2018.  This study uses secondary data with sample selection using purposive sampling method.  The data obtained were 20 companies and processed using SPSS software with multiple linear tests.  The results showed that environmental performance had a positive and significant effect on environmental information disclosure.  Meanwhile, environmental costs have no effect on environmental information disclosure.  The implication of this research is that companies that already have good environmental performance and already have an efficient environmental cost are willing to disclose environmental information continuously even though they are still voluntary.

Kegiatan operasi/bisnis pada bank umum berfokus pada pengoptimalan pendapatan (earnings) dan pengelolaan penggunaan modal (capital). Oleh karena itu, penerapan GCG pada bank umum menitikberatkan pada pengoptimalan pendapatan (earnings) dan pengelolaan penggunaan modal (capital). Penelitian ini menggunakan metode purposive sampling yang menghasilkan sampel sesuai dengan kriteria yaitu sebesar 18 perusahaan perbankan. Penelitian ini menggunakan metode SEM-PLS dengan alat statistik WarpPLS yang menguji hipotesis menggunakan path analysis. Hasil uji hipotesis menunjukkan bahwa earnings berpengaruh positif terhadap kinerja keuangan didukung, capital berpengaruh positif terhadap kinerja keuangan tidak didukung, GCG memoderasi pengaruh earnings terhadap kinerja keuangan tidak didukung, dan GCG memoderasi pengaruh capital terhadap kinerja keuangan didukung.

Penelitian ini bertujuan untuk mengetahui reaksi pasar saham terhadap pengumuman PPKM Darurat Covid-19 di wilayah Jawa Bali pada industri makanan dan minuman. Reaksi pasar diketahui dengan menguji apakah harga saham dan volume perdagangan saham sebelum dan sesudah adanya pengumuman PPKM Darurat Covid-19 di wilayah Jawa Bali terdapat perbedaan secara signifikan. Penelitian ini menggunakan data yang dipublikasikan BEI melalui website www.idx.co.id selama periode pengamatan. Periode pengamatan yakni H-7 sebelum event  hingga H+7 setelah event. Setelah itu, dilakukan analisa data menggunakan uji beda Wilcoxon. Hasil penelitian menunjukkan bahwa terdapat perbedaan volume perdagangan saham sebelum dan sesudah adanya pengumuman PPKM Darurat Covid-19 di Jawa Bali. Sedangkan,  harga saham sebelum dan sesudah adanya pengumuman PPKM Darurat Covid-19 di Jawa Bali terbukti tidak terdapat perbedaan signifikan. Hasil penelitian ini memberikan implikasi bahwa adanya peraturan pembatasan sosial yang diakibatkan pandemi Covid-19 memberikan dampak terhadap aktivitas perdagangan saham khususnya pada sub sector makanan dan minuman

Shareholders want audited financial reports to be published immediately to make precise and accurate economic decisions. Companies were late in publishing audited financial reports can indicate bad news in the company's financial statements. The delay in submitting financial reports can be said to be the length of the company's audit delay, which resulted in the company being sanctioned by the OJK (submission of financial reports should not exceed 31 March). This study aims to analyze whether share ownership consisting of public ownership, institutional ownership and managerial ownership can affect audit delay in companies listed on the IDX during 2016-2019 period. This research uses secondary data from companies that are included in the LQ45 category with purposive sampling method and obtained a sample of 77 companies during 2016-2019. The research hypothesis was tested using SEM method, the statistical tool namely Warp PLS. The results of this study is public ownership has a negative effect on audit delay, institutional ownership has a positive effect on audit delay, and managerial ownership has no effect on audit delay.