This study has examined the characteristics of the audit committee (size, independence, and expertise) in addition to financial Condition (leverage and firm size) in increasing firm performance. The random effect with panel data regression was applied on 309 firm-year observations of the manufacturing companies listed in the Indonesian Stock Exchange (IDX) for the period of 2016 - 2018. Return on Assets was used as the measurement of firm performance. This study’s results show a significant and positive relationship between firm size with performance and a significant negative relationship between leverage and firm performance. However, the findings show no significant relationship between the characteristics of the audit committee and firm performance. The results of this study have implications for investors, regulators, and market participants. Policy makers might use these findings, especially regarding the characteristics of the audit committee and financial conditions, for improving the performance of the companies in Indonesia

This study examines whether corporate governance measured by audit quality, ownership structure, and board of commissioners quality has an effective role in constraining earnings management in Indonesia. The sample of this research is 163 companies in non-financial sectors listed on the Indonesia Stock Exchange in the period 2014-2018. Regression analysis is used to test the research hypothesis. Discretional accruals were used to measure earning management. The results show that the audit firm’s reputation as a proxy of audit quality has a negative significant influence (at the 5% level) on earning management practices. Contrary to the hypothesis, we found that the size of the board of commissioners has a positive significant influence (at the 5% level) on earnings management. These findings provide practical advice for the government and shareholders in providing effective corporate governance mechanisms in constraining earnings management.

Tax is a contribution that mandatory to be paid by personal and corporate taxpayers. The government used that tax for national development. Tax becomes a burden for companies that it is mandatory to be paid. If the companies got larger income so that the taxes that must be paid become larger too. On the other hand, if the companies got smaller income, the taxes that must be paid will become smaller. This leads the companies to avoid taxes that mandatory to be paid by reducing their amount of taxes. This is called tax avoidance. Tax avoidance influenced by several factors such as corporate governance. This study aims to determine the effect of executive share ownership, executive compensation and independent commissioners on tax avoidance. This study uses manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019. The sampling technique used was purposive sampling method. The sample used in this study were 52 manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2015-2019 period. Hypothesis testing is done using multiple linear regression analysis with the SPSS 26 program and a significance value of 5%. The results of this study indicate that: (1) Executive share ownership has no significant effect on tax avoidance, (2) Executive compensation has significant positive effect on tax avoidance, (3) Independent commissioners have no significant effect on tax avoidance, (4) Executive share ownership, executive compensation, and independent commissioners are only able to explain tax avoidance by 3,1%.

This study aims to examine the determination of the disclosure of carbon emissions in companies in Indonesia. The population in this study were companies listed on the Indonesia Stock Exchange for the period 2017 – 2019. The sampling technique was carried out using the purposive sampling method and resulted in 26 samples of companies. Hypothesis testing in this study is multiple linear regression. Based on multiple linear regression analysis and t-test shows that competition, type of industry, environmental performance and institutional ownership affect the disclosure of carbon emissions, while for profit growth, managerial ownership, company size and profitability do not affect the disclosure of carbon emissions. Keywords: Disclosure of Carbon Emissions, Profit Growth, Competition, Type of Industry, Environmental Performance, Managerial Ownership, Institutional Ownership, Company Size, Profitability

Penelitian ini dilakukan untuk menguji pengaruh kepemilikan institusional, kepemilikan manajerial dan ukuran Kantor Akuntan Publik (KAP) terhadap integritas laporan keuangan. Dalam penelitian ini integritas laporan keuangan diukur dengan menggunakan Modified Jones Model, kepemilikan institusional dan kepemilikan manajerial diukur dengan rasio kepemilikan saham dan ukuran KAP dengan variabel dummy. Populasi dalam penelitian ini adalah perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018. Sampel dipilih dengan metode purposive sampling dan terkumpul 59 sampel data. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Linear Berganda dengan program SPSS versi 25 dan tingkat signifikansi sebesar 5% (0.05). Hasil dari pengujian ini adalah : 1) kepemilikan institusional tidak berpengaruh signifikan terhadap integritas laporan keuangan; 2) kepemilikan manajerial berpengaruh signifikan negatif terhadap integritas laporan keuangan; 3) ukuran KAP berpengaruh signifikan positif terhadap integritas laporan keuangan.