This study aimed to determine the effect of leverage and firm size toward earnings management. This study used a sample of the financial report data from manufacturing companies listed on the Indonesia stock exchange for the 2013-2017 period. The data analysis testing in this study employed EViews (Econometric Views). The results showed that the best panel regression model in this study was random effect model. Consistent with agency theory and positive accounting theory, leverage and firm size has a positive effect on the earnings management for manufacturing companies in Indonesia. The empirical results showed that leverage and firm size increases provide encouragement for managers to manipulate earnings.

This research aims to review, analyze, and provide empirical evidence about the influence of intellectual capital, intellectual capital disclosure, and financial performance on listed companies in Indonesia Stock Exchange. The population of this research is 525 companies listed in Indonesian Stock Exchange 2011-2015. 365 companies were taken as a sample of this research using purposive sampling method. The research method used was multiple linear regression analysis. Intellectual capital was measured using VAIC TM ; intellectual capital disclosure was measured using intellectual capital disclosure index; corporate financial performance was measured using Return of Assets (ROA), and firm value was measured using Tobin's Q. This study found that intellectual capital has no effect on firm value, while intellectual capital disclosure and corporate financial performance have positive influence on firm value. Future research is suggested to use crosscountry companies as the sample.

This study aims to investigate empirically the effect of accrual earnings management and real earnings management on firm value. The analysis technique used is multiple linear regression analysis. The research samples were manufacturing firms listed on the Indonesia Stock Exchange during the period of 2013 to 2017. The analysis tool used is Multiple Linear Regression. The test results showed that accrual earnings management measured by discretionary accruals did not affect on value of the firm. Real earnings management was found to have a negative effect on firm value.

Determining the decision of the company capital structure is a very important thing because it influences the development of resources potency and the sustainability of a company. Related to deciding on the capital structure, there is still different perception so far between pecking order theory and trade-off theory. This research aims to know the effect of profitability, sales growth, non-debt tax shield, the tangibility of assets, and funding surplus towards the capital structure of non-financial companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. The research method used was Causal-Comparative Research with samples investigated were panel data of 154 non-financial companies experiencing funding surplus with total observation in the amount of 616. The result of this research shows that non-debt tax shield and growth sales do not affect company capital structure. Besides that, funding surplus has a positive effect on the capital structure, while profitability and tangibility assets have a negative effect on the capital structure. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh antara profitabilitas, pertumbuhan penjualan, non debt tax shield, tangibility of asset, dan surplus pendanaan terhadap struktur modal pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2014-2017. Metode penelitian yang digunakan adalah kausal komparatif (Causal-Comparative Research) dengan sampel yang diteliti yaitu 154 perusahaan non keuangan yang mengalami surplus pendanaan. Teknik pengambilan sampel yang digunakan yaitu purposive sampling. Hasil penelitian ini menunjukkan bahwa non-debt tax shield tidak berpengaruh terhadap struktur modal perusahaan. Selain itu, pertumbuhan penjualan, tangibility assets, dan surplus pendanaan memiliki pengaruh yang positif terhadap struktur modal, sedangkan profitabilitas memiliki pengaruh negatif terhadap struktur modal.

This study aims to verify the correlation between financial distress and earnings management of tax aggressiveness moderated by corporate governance. This study uses a population of manufacturing companies that publish their financial statement on the Indonesia Stock Exchange from 2017 until 2018. Sample collection was performed using a purposive sampling method, resulting in a total of 212 populations that published complete financial reports. This study was tested by using the Multiple Regression Analysis test. This research gave empirical proofs that financial distress and real earnings management positively influenced the tax aggressiveness was supported, the proportion of independent commissioners weakened the financial distress and negatively impacted the tax aggressiveness was supported, the total audit committees weakened the financial distress and negatively influenced the tax aggressiveness was not supported, the proportion of independent commissioners and total audit committees weakened the real earnings management and negatively affected the tax aggressiveness was not supported