This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices.  Studies in other countries that have relatively stricter regulations showed the audit committee independence was effective to prevent earnings management.  Arguably, the practice may be different in Indonesia whose regulation is considerably more lenient.  On the other hand, studies related to audit committee expertise is rarely done in Indonesia.  This study utilized two of the earnings management models namely the Modified Jones Model and the Performance-Adjusted Modified Jones Model.  This study was limited to Indonesian listed manufacturing companies from 2009 to 2011.  Consistent for both earnings management models, the results show that audit committee independence is effective to prevent earnings management.  However, the results showed that audit committee expertise did not affect earnings management practices.  Although only approximately 39 percent of the audit committee members in Indonesian listed manufacturing companies were independent, the existence of those independence members enabled the audit committee to effectively conduct its monitoring role, especially in preventing earnings management.  Nevertheless, accounting and/or financial expertise might not determine the effectiveness of the audit committee’s monitoring role.

This study examines the value relevance of accounting information. This study investigates whether accounting information has impact on the share prices. In addition, it examines whether earnings management moderates the value relevance of accounting information to the market. Accounting information in this study consists of earnings, book value of equity, and cash flows, and the earnings management is proxied by discretionary accruals measured using the performance-adjusted modified Jones model. Using time series analysis, there are 98 samples of listed manufacturing corporations used in this study during 2014 which is the period of this study. The results show that earnings, book value of equity, and cash flows simultaneously affect the share prices, meaning that accounting information is value relevant to the market, although there is evidence that partially, only cash flows have impact on share prices. This study also found that the presence of earnings management weakens the value relevance of earnings. To some extent, the results indicate that earnings management eliminates the value relevance of earnings and cash flows.

The purpose of this research is to identify the elements of the Motivational Job-Design Approach that have contributed to the lecturers' motivation while working in a private higher education institution in Indonesia. This research uses descriptive statistics analysis to provide a simple summary about the perception of job design. Independent sample t-test as well as one-way ANOVA are used to investigate whether there is a difference between the demographic factors of the respondents (i.e., age, gender, and latest degree attainment) toward perception of job design. The overall result shows that lecturers' perception on the job design are "very good" (the mean score is 3.91), where the highest average scores is found on the elements such as ability/skill-level, ability/skill variety, and growth/learning (mean score are 4.55, 4.29, and 4.23 respectively, or "excellent"). On the other hand, this research also found that among the 18 elements of Motivational Job-Design Approach, extrinsic job feedback has the lowest mean (mean score is 3.26 or "good") which is very little in contribution to the lecturers' motivation. This element must get priority from the institution to be addressed so that lecturers' motivation can be improved in the future.

This research aimed to identify the factors that contributed to the employee retention in the tertiary educational institution in Indonesia. The researchers used a case study of a private university in East Indonesia. This research was an exploratory factor analysis research. The items generated from in-depth interviews were developed into a questionnaire and distributed to 165 employees of the particular university based on purposive sampling method. About 105 respondents were obtained. The researchers utilized SPSS to analyze the data. The result shows that performance management function, organizational culture, employee engagement, social support, and work environment are the main factors contributing to the employee retention in the university. Among those factors, the performance management function is the factor with the highest factor loading.