The purpose of this study was to examine the effect of Free Cash Flow, Debt Policy, Return On Assets, Company Growth on Dividend Policy. The sample of this study was using 10 companies in the Consumer Goods Industry Sector on the Indonesia Stock Exchange (IDX) in 2015-2018 met all the criteria. Empirical evidence suggests that Free Cash Flow has a Significant Effect on Dividend Policy. Debt Policy Has Negative and Significant Impact on Dividend Policy. Whereas Return On Assets and Company Growth Have No Significant Effect on Dividend Policy.

A Company will be interested in investors if its financial report is relevant and reliable. The relevance and reliable financial report can be reflected in the Asset Number and Liability Report on a Financial Position Statement (Balance Sheet). The success of a company can be measured by company ability, which is reflected in management performance. A company's performance parameter that commonly used is profit change. Profit itself is important to the company since this will be decision basis for investors to invest in the company. Profit Change reflected in financial statements using fair value will bring benefits to market participants, as the financial statements itself reflects the real market value. This research aims to examine the influence of Current Ratio, Total Asset Turnover, Price Earnings Ratio, and Return on Asset, towards profit changes that based on fair value. Research problem discussed in this study was how CR, TATO, PER, and ROA influence profit changes of a property company, real estate, and building construction, in period 2013-2016. The study was based on fair value. The population was company property, real estate, and building construction, that have been listed in Indonesia Stock Exchange (ISE). It consisted of 63 companies. Through Purposive Sampling technique, 12 companies were selected to be examined. Data analysis was conducted through a multiple linear regression analysis. Results of multiple linear regression analysis showed that the CR, TATO, and PER had an influence towards Profit Changes, while ROA had no influence toward it.

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This study aims at examining and analysing the effect of leverage on tax avoidance. The moderating variable is disclosing corporate social responsibility. The population in the current study is manufacturing companies in the consumer goods industry sector. The companies were listed on the Indonesia Stock Exchange (ISE) from 2013 to 2017. To examine the hypotheses, Moderation Regression Analysis (MRA) was applied. The results prove that leverage has a positive and significant effect on tax avoidance. Moreover, the corporate social responsibility disclosure is proven to strengthen the effect of leverage on tax avoidance. Keywords: Leverage; Tax Avoidance; Corporate Social Responsibility.

Penelitian ini bertujuan untuk menguji hubungan variabel antara pergantian manajemen, opini audit, financial distress, dan ukuran KAP terhadap auditor switching pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder dan metode penelitian analisis regresi logistik, pengujian hipotesis, dan uji asumsi klasik dengan menggunakan program analisis IBM SPSS 21. Sampel dalam penelitian ini adalah 16 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode penelitian 2012-2014, yang memenuhi syarat uji sampel dengan metode purposive sampling. Hasil analisis regresi logistik menunjukkan bahwa variabel Pergantian Manajemen, Opini Audit, Financial distress, dan Ukuran KAP secara parsial tidak berpengaruh terhadap auditor switching. Oleh sebab itu, kesimpulan dari penelitian ini adalah tidak ada pengaruh pergantian manajemen terhadap auditor switching, tidak terdapat pengaruh opini audit terhadap auditor switching, tidak terdapat pengaruh financial distress terhadap auditor switching, dan tidak terdapat pengaruh ukuran KAP terhadap auditor switching.