The disclosure of related party transactions was required in the financial statements because it is potentially misused by controlling shareholders. This study aims to examine controlling shareholders, audit committee characteristics, and related party transaction disclosure. The controlling shareholders are proxied by the family share ownership and the proportion of the controlling shareholder family members on the board of directors. The samples used in this study are family companies listed on the Indonesia Stock Exchange (IDX) in the year 2017. In this study, the multiple regressions were used to test the hypothesis. We found that controlling shareholders have a negative influence on related party transaction disclosure. Meanwhile, accounting expertise of the audit committee has a positive influence on related party transaction disclosure. Our result show companies that controlled by the family have low motivation to disclose related party transaction disclosure. However, accounting expertise audit committee may encourage companies to disclose related party transactions.

This study aims to provide empirical evidence about the development of International Financial Reporting Standards (IFRS) study in Indonesia. This study analyzes thirty one IFRS articles derived from eight accredited national journals with observation period 2008-2017. We classify articles based on topics and research methods used, and then do mapping approach (charting the field). This study found financial statements quality is the most frequently researched topics. In addition, we also found research gaps on IFRS adoption and financial statement quality that were proxied by earning management and relevance. Evidently, the result of previous study is still not consistent. In addition, the previous research of IFRS adoption and the quality of financial reporting were carried out at the early phase of IFRS adoption so that it still needs to be examined how about the impact of IFRS adoption on the quality of financial reports in the next phase.

<p>This research aims to find out the techniques applied by translator in translating metaphorical expressions in the novel<em>Cuckoo’s Calling </em>and to analysis the translation quality in terms of accuracy, acceptability and readability in translating metaphorical expressions.</p><p>The analysis result shows that there are two types of metaphor, namely dead metaphor (42 data) and live metaphor (34 data). The findings show that there are four technique applied by the translator in translating metaphorical expressions. The techniques are: a) translating metaphor into metaphor with similar meaning and form (30 data or 39, 47%), b) translating metaphor into simile (adding “like” or “as”) (20 data or 26, 31%), c) translating metaphor into metaphor with similar meaning, but different form, (21 data 27, 63%), d) translating metaphor without keeping the metaphorical imagery (5 data or 6, 57%).</p>