Objective – This study investigates the relationship between corporate social responsibility (CSR) and earnings management (EM) with corporate governance (CG) as the moderating variable.Design/methodology – This study uses data collected from public companies listed in Indonesia Stock Exchange which include the audited annual reports and published sustaina-bility report during the year 2016 – 2019. The regression model was used to estimate the co-efficient of EM and CSR.Results – This study finds EM has an insignificant negative relationship with CSR and CG as a moderating effect. This indicates that the implementation of CSR in Indonesia does not affect EM with the involvement of CG as moderating variable. CG is playing an important role in monitoring the management so that managers do not override the company’ interest. Thus, CG has an effort to maintain the stability of interest between the stakeholders and managers.Limitation/Suggestion – This study is limited in its sample size resulted from the una-vailability of some annual reports and sustainability reports. The findings of this study has implications for company managers, and shareholders. It assists the company management to develop and implement strategies that will strengthen the CG structure, especially in de-veloping countries, to protect shareholders and increase stock exchange confidence. It also contributes in enhancing the previous literature research on the relationship between CSR and EM moderated by CG by showing how CG can influence the relationship between CSR and EM.

The purpose of this research is to find out the measurement of firm reputation that are still relevant to represent firm reputation. The measurement that are being tested in this research are CSR Award, Firm Age, Listing Age, Market Capitalization, Buy and Hold Abnormal Return and Price Earnings Ratio as the measurement for firm reputation. The novelty of this research is able to prove LQ45 are able to become a measurement to represent firm reputation. The data sample of this research are companies that listed in Indonesia stock exchange between 2016 till 2020. To select the research sample,this research conducted purposive sampling. This research data analysis is using SPSS program to conduct descriptive statistical test and spearman correlation test to measure the correlation between each variable. The results of this study show that measurement like listing age and BHAR are no longer a relevant measurement to measure firm reputation but CSR Award, Firm Age, Market Capitalization and Price earning Ratio are still a relevant measurement to measure firm reputation.This research also found that LQ45 can be used as the novel measurement for firm reputation. This research results will be helpful for researcher in firm reputation area.

A respiratory condition in toddlers that often occur is called ARI (Acute Respiratory Infections), which are usually accompanied by coughs, flu and colds. ARI is an acute infection that attacks one or more parts of the respiratory tract from the nose to the alveoli, including the adnexa. This study was conducted with the objective of describing the number of cases of ARI under five years old in the North Buton Regency for the 2018-2020 period based on gender. This is a survey research utilizing the health report data of the North Buton District Health Office for the period 2017-2020. It includes on the incidence of ARI by gender. The research sample is ARI patients who are children under five. The type of research data is numerical. The research data is presented in the form of graphs with narration. In 2018, ARI cases among children less than five years old in the North Buton Regency were the highest at the North Wakorumba Health Center, with as many as 216 cases in mostly males, the lowest at the Labaraga Health Center with 47 cases. In 2019, the highest was at the Kioko Health Center with as many as 262 cases mostly women and the lowest at the Kulisusu Health Center with 37 cases. Then in 2020 the highest was at the Waode Buri Health Center with 704 cases mostly women and the lowest was at the Boneguru Health Center with 10 cases. Keywords: Acute Respiratory Infections, Toddler, North Buton Regency