Based on the agency theory perspective and its corporate governance problem, the current study investigated how control mechanisms affect firm financial performance with a special concentrate on the role of the audit committee on the enhancement of firm financial performance. The empirical findings of this study based on the listed firms in the Sultanate of Oman revealed that the control mechanisms, including committee size and board independence, positively enhance financial performance represented by ROE and therefore this leads to encouraging firms to focus on such mechanisms. By contrast, audit size, board size and board independence are totally not motivated to engage with financial performance due to the insignificant link with ROA. On the other hand, a negative correlation has been found between a board meeting and financial performance represented by ROE. The practical evidence of the implications  by the current study found that for improvement of firm financial performance; that even though if most of the GCC governments recently have focused on corporate social responsibility because largely voluntary nature of corporate social responsibility, they should focus of the control mechanisms that suggested by the current study to play a significant role for enhancing firm financial performance

This study aimed to compare the financial performance betweenConventional Bank and Islamic Bank measured by the ratio of CAR, NPL, ROA, ROE, and LDR at Conventional Bank and Islamic id. The analytical method used is different test parametric paired sample T-test, based on two different types of tests used in this study stated that the results obtained CAR ratio between Conventional Bankand Islamic Bank there is a difference, but not significant, while the NPL ratio, ROA, ROE, and LDR has a significant difference. Keywords: CAR, NPL, ROA, ROE, LDR PendahuluanBank adalah lembaga perantara keuangan atau biasa disebut financial intermediary. Artinya, lembaga bank adalah lembaga yang dalam aktivitasnya berkaitan dengan masalah uang, maka dari itu suatu bank akan selalu dikaitkan dengan masalah uang yang merupakan alat pertukaran yang paling sah. Kegiatan dan usaha bank akan selalu terkait dengan komoditas, antara lain : (1) memindahkan uang; (2) menerima dan membayarkan kembali uang dalam rekening koran; (3) mendiskonto surat wesel, surat order maupun surat berharga lainnya: (4) membeli dan menjual surat -surat berharga; (5) membeli dan menjual cek, surat wesel, kertas dagang; (6) memberi jaminan bank. Operasional perbankan syariah di Indonesia didasarkan pada UU No. 7 Tahun 1992 tentang Perbankan yang kemudian diperbaharui dengan UU No. 10 Tahun 1998 yang telah memberikan andil besar dalam perkembangan perbankan syariah sampai sekarang ini. Menjamurnya bank syariah dengan sistem bagi hasilnya banyak menimbulkan kekhawatiran bank-bank konvesional sehingga banyak bank-bank konvensional yang membuka unit syariah (Muhammad, 2005 : 13).Peranan sektor perbankan sudah tidak dapat diragukan lagi bahwa memang sangat diperlukan untuk membangkitkan kembali kegiatan perekonomian. Peranan tersebut akan sangat ditentukan oleh strategi pembangunan yang ditetapkan oleh kekuatan politik baru yang berkuasa, di samping kepentingan komersial dari kekuatan pelaku asing yang tidak dapat diabaikan. Jelasnya sebagian masyarakat sangat berharap dilakukannya reposisi sektor perbankan sebagai agent of development setelah sekian lama lebih banyak berfungsi sebagai waduk yang mengairi kegiatan usaha -usaha grupnya sendiri. Beberapa masalah mendasar perekonomian yang harus menjadi fokus peran sektor perbankan seperti : (a) pemenuhan kebutuhan primer (sandang, pangan, dan papan); (b)

This study aims to determine the Effect of CSR Disclosures, Corporate Governance Mechanisms, Auditor Sensitivity, Audit Quality and Company Size on Earning Management. This study uses a quantitative research design with data on Food and Beverage companies listed on the Stock Exchange in 2014-2017. The population in this study is a Food and Beverage company registered on the Stock Exchange in 2014-2015 and has passed the research criteria. The sampling technique in this study used a purposive sampling technique that is random sampling and has passed the criteria of this study. The number of all participating data is 32 companies. The data analysis model used is a multiple linear regression model using the SPSS test tool. The results of the study show that CSR Disclosure, Corporate Governance Mechanism, Auditor Independence, Audit Quality and Company Size have no effect on Earning Management

Research aims:The purpose of this study is to analyze the effect of corporate governance strength, company size, profitability, company age, and industry type on Islamic social reports of Indonesian Companies that are listed in Jakarta Islamic Index. Design/Methodology/Approach: The type of data used in this study was secondary data in the form of quantitative data, which included annual financial statements data completed with auditor's reports from each company listen on JII, especially in 2015-2017. The sampling method used in the study was purposive sampling. Research findings:The results of data processed employing multiple regression test showed that company size, company age, and type of industry had a significant effect on the disclosure of Islamic social reporting. Corporate social strength and profitability had no significant effect on disclosure of Islamic social reporting. Theoretical contribution/Originality: This research has theoretical implications in terms of developing knowledge and confirming theories about Islamic social reporting in Indonesia Practitioner/Policy implications: This research can be used as a consideration for the company in policy making and as a basis for the company in decision making. Research limitation/Implication: The study' results are expected to be a consideration in determining policies related to Islamic social reporting, especially law enforcement.

Audit delay adalah jangka waktu penyelesaian audit yang dilakukan oleh seorang auditor sebagai bagian dari kerja lapangan. Proses pengauditan memakan banyak waktu dikarenakan perlu adanya kehati-hatian dalam mengaaudit laporan keuangan akibatnya mengidentifikasi panjanya audit delay. Tujuan penelitian ini adalah untuk menemukan pengaruh solvabiltas, pergantian auditor, kualitas audit dan opini audit terhadap audit delay. Populasi pada penelitian ini adalah perusahaan LQ 45 yang tercatat di Bursa Efek Indonesia (BEI) selama tiga tahun secara berturut-turut pada tahun 2017-2019. Jumlah sampel yang diterima adalah 84 perusahaan akan diidentifikasi dengan metode purposive sampling. Metode analisis data menggunakan analisis regresi berganda. Hasil menunjukan variabel solvabilitas berpengaruh terhadap audit delay, sedangkan pergantian auditor, kualitas audit dan opini audit tidak berpengaruh terhadap audit delay.