This research aimed to examine the influence of the financial statements presentation and accessibility toward transparency and accountability of regional financial management, followed by examine the influence of transparency and accountability of regional financial management toward the trust of Publicstakeholders. This research is explanatory research. Sampling in this research using purposive sampling method, then determined a sample of 233 respondents from internal public-stakeholders as many as 83 people, namely 30 heads and 30 chief financial officer of SKPD/agencies, and 23 auditors of East Lombok district government inspectorate, with consideration that they are understand and responsible for the presentation and availability of financial statements. Samples are derived from external public-stakeholders as many as 50 members of Parliament in East Lombok, 35 NGO activists / Management Foundation, 35 journalists who are users of financial information and 30 businessmen taxpayer / levy. Analysys methods used in testing the hypothesis is the Partial Least Square Analysis. The results showed that the financial statements presentation and accessibility partially positive and significant influence toward the transparency and accountability of regional financial management. Similarly with the transparency and accountability of regional financial management partially positive and significant influence toward the trust of public-stakeholders.

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Purpose:The purpose of this study are: first, to investigate CSR expenditures made by public companies in Indonesia are whether aimed at the charity, and second, whether CSR expenditure is related to the corporate's performance in the future.Methodology/Approach: The samples are taken from 53 companies registered at the Indonesia Stock Exchange. Measurement of CSR expenditure uses monetary unit because CSR expenditure is the actual expenditure of the company. Company performance variables use ROA and CFO. Findings:The result indicates that CSR expenditures by companies in Indonesia are aimed at charity and are not related to their future performance. In addition, the CFO is also not related to CSR expenditure. This finding indicates that the expenditure of corporate CSR in Indonesia is only limited to fulfilling corporate social responsibility to the community without expecting repayment and to fulfill applicable regulatory obligations. Thus the resulting decision is a charity decision, not a signal.

ABSTRAKTujuan penelitian ini untuk menganalisis faktor-faktor yang mempengaruhi nilai perusahaan manufaktur di Bursa Efek Indonesia (BEI). Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2014-2016 sebanyak 146 perusahaan. Pengambilan sampel dengan teknik purvosive sampling dengan beberapa kriteria sehingga didapatkan sampel sebanyak 15 perusahaan dalam periode 3 tahun. Analisis data dalam penelitian ini menggunakan regresi linier berganda. Berdasarkan hasil analisis data statistik baik secara uji simultan (Uji Statistik F) maupun uji parsial (Uji Statistik t), ditemukan hasil penelitian bahwa kebijakan dividen, likuiditas, profitabilitas, struktur modal, dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan serta mempunyai arah yang positif. Kata kunci : Kebijakan dividen, likuiditas, profitabilitas, struktur modal, ukuran perusahaan, nilai perusahaan ABSTRACT The purpose of this study is to analyze the factors that influence the value of manufacturing companies on the Indonesia Stock Exchange (IDX). The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2016 period as many as 146 companies. Sampling using purvosive sampling technique with several criteria to obtain a sample of 15 companies in a period of 3 years. Data analysis in this study using multiple linear regression. Based on the results of statistical data analysis both based on simultaneous tests (F-Statistic Test) and partial tests (t-Statistic Test), the results of research on dividend, liquidity, profitability, capital structure, and firm size are significant for firm value and have a positive direction. PENDAHULUANNilai perusahaan dipandang sangat penting karena merupakan salah satu tolak ukur dalam mengetahui kemakmuran pemegang saham. dengan tingginya harga saham akan berpengaruh juga terhadap tingginya nilai perusahaan. Seorang manajer dituntut untuk membuat keputusan yang tepat untuk semua stakeholders dengan tujuan memaksimalkan nilai suatu perusahaan baik dalam jangka pendek

The purpose of this research is to examine the effect of corporate governance mechanisms,  firm size of financial performance. The Population of this research is the company manufacturing  in BEI. The sampling technique used is purposive sampling. The analytical tool used is using partial least  square program. The independent variables in this research are corporate governance mechanism,  firm size  while the dependent variable is the performance of the financial. The result of the research shows that firm size  influence to financial performance, while other variables such as corporate governance mechanisms have no effect negative  to financial performance.