For businesses in Indonesia, corporate social responsibility (CSR) is still seen as an additional burden that will incriminate the company. Based on the observations of two companies that received awards for the CSR programs, it seems that the company always received a Tax Underpayment Assessment Letter (SKPB) from the Directorate General of Taxes for the period 2014-2017. This suggests that the burden of CSR incurred by the company exceeds the limits set out in the provisions of Minister of Finance Regulation Number (2011). The indications that arise for these conditions are the efforts made by the company to practice tax avoidance by posting CSR expenses above the applicable provisions with the aim of reducing corporate's income taxes. But the aggressive tax planning measures should be minimized by implementation of good corporate governance (GCG). This study aims to examine the effect of CSR and corporate governance (CG) on corporate tax aggressiveness and the effect of CSR on tax aggressiveness which is moderated by corporate governance. The objects of the research are the financial statements of public companies listed on the Indonesia Stock Exchange (IDX) with the observation period of 2014-2017. The data are analysed using multiple linear regression. The test results show that CSR has a positive effect on tax aggressiveness, however corporate governance does not affect tax aggressiveness. Furthermore, corporate governance has no effect in moderating the effect of CSR on tax aggressiveness.

The implementation of good corporate governance is considered to be able of improving the banking image that previously falling off, protect the interests of the stakeholders, and improving the compliance to applicable legislations and general ethics in banking business in order to depict a healthy banking. This research is aimed to acknowledge the influence of the Board of Directors, Independent Commissioners, and Audit Committee on Net Profit Margin. This study uses samples of 30 banking firms listed in the Indonesian Stock Exchange during the year of 2013-2014. The method used is quantitative descriptives by analysing means and frequency distributions; testing the hypotheses by ways of individual parameter significance test (t test), simultaneous effect test (f test), classical assumption tests; Data normality, multicolinearity, autocorrelation test, and heterokedasticities; determination tests (R2) and multiple regression tests. The results show that Board of Commissioners has significant effect on the net profit margin. On the contrary, Independent Commissioners and Audit Committee have no significant effect on the net profit margin. Simultaneously, Board of Commissioners, Independent Commissioners and Audit Committee have no signifcant influence on the net profit margin.

Timeliness in financial reporting is an obligation for companies listed on the Indonesia Stock Exchange to submit periodic financial report. Delay in financial reporting will have a negative effect on a company, because it may indicate the existence of financial problem within the company. The length of time of an audit conducted by an auditor can be seen from the time different between the financial statment date and the date the auditor’s report was signed in the financial statement. The time different is often called an audit delay. The longer the auditor completes the audit, the longer the audit delay is. If the audit delay is long, the delay in submitting financial statment to stakeholders will be longer. Prompt financial reporting is essential to maintain the accuracy of information presented in the financial statement.             The purpose of this study is to identify and explain the influence of Firm Size, Solvability, and Profitability to Audit Delay. The population used is Banking Company listed on Indonesia stock Exchange during the period 2015-1017. The variables used in this research are Firm Size, Solvability, and Profitability. The data used is the company’s financial statements are published through the website www.idx.co.id. Data colletion method used is purposive sampling method. Analysis of the data in this study using classic assumption test, multiple linear regressioin analysis and hypothesis testing.             Based on the research that has been done can be the concluded that the partial factor Firm Size significant effect on Audit Delay while the Solvability and Profitability has no significant effect on Audit Delay. Simultaneously factor Firm Size, Solvability and Profitability effect on audit Delay the R Square value is 0.242 indicates that 24,2% of Audit Delay cab be explained by the independent variables used in the study, while the remaining 75,8% is explained by other variables.

Each company is required to provide information on the financial statements in accordance with applicable standards that have been set. Therefore, the company needs further examination in order to meet accountability to investors and creditors and the public that may affect the valuation of the company. Such informations should be useful and presented appropriately and accurately for users of financial statements. To fulfill this obligation, the company requires the services of a third party audit of the so-called independent auditor as the party in charge of examining and giving an opinion on the report presented by management. In recent decades, audit failure cases are rare and have led to the crisis of confidence regarding the inability of the accounting profession in the audited financial statements. The emergence of this crisis is indeed justified, because quite a lot of financial statements of a company that received an unqualified opinion, but it went bankrupt after the opinion was issued. To prevent the occurrence of cases of failure of the audit, the auditor is required to be professional. Professionalism has become a critical issue for the accounting profession because it can describe the performance of the accountant. Professionalism of auditors can be reflected by the accuracy of the auditor in making judgments in the audit assignment. Many factors affect the performance of an auditor in making audit judgments, among other experiences and compliance pressure. The purpose of this study was to determine the effect of experience and stress adherence to audit judgment. Research was conducted on public accounting firms in Bandung. Respondents are auditors working in the public accounting firms in Bandung. Of the 40 questionnaires distributed, there were 33 questionnaires were returned and could be processed for further testing. The analytical method used in this research is multiple linear regression analysis and processed using SPSS 16. Results of research on the influence of experience and stress adherence to audit judgment shows that the experience had no effect on audit judgment, while the pressure obedience significantly effecting on audit judgment. Audit experience does not affect the judgment audit because the auditor with different experiences will have the same audit consideration. Auditor with experience <1 year, 1-5 years, 6-10 years or> 10 years will have the same audit consideration when obtaining evidence, and the same information anyway. Compliance pressure affects the audit because the auditor's judgment tends to follow orders from superiors so that would affect the auditor's judgment. An auditor who is under pressure will tend to take the safe road, not at risk, and tend to be dysfunctional. It also indicates that the auditor does not have the courage to disobey the orders of their superiors and the client's desire to change audit firm even if the instruction is not appropriate. Surely few are willing to take risks to find another job and losing clients as a consequence against the orders of superiors and clients wishes improper deviated from professional standards.

The aim of this study is to examine the effects of the board of commissioners and audit committee characteristics such as the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the proportion of independent audit committee and frequency of audit committee meetings on the level of risk disclosures. The results show that the frequency of board meetings, the proportion of independent audit committee and frequency of audit committee meetings significantly affect the level of risk disclosures, while the proportion of independent commissioners, the board of commissioner size, and audit committee size do not significantly affect the level of risk disclosures. The results show that the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the proportion of independent audit committee and frequency of audit committee meetings simultaneously have significant effects on the level of risk disclosures. The results of the study provide investors the information regarding the risk that companies could have, and they are also useful as a basis for making decisions.Keywords: the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the proportion of independent audit committee, frequency of audit committee meetings, and risk disclosures