This will use companies from sector energy and sector goods raw as population companies. Technique taking sample used is non- probability with purposive sampling method. Study this alone using criteria sample appropriate company with specified sector, company publish report possible finances accessed on 2018-2021, required data complete and company no once experienced a delisting during year research. Results sample companies used in the study are as many as 448. Test hypothesis in study this will be tested using the Eviews program. Method research used is moderated regression analysis (MRA) using eviews software. Besides that is, research this do test assumption classic and also test model accuracy to find out which model is most appropriate. Results from study this shows the sample data used to get away in testing assumption classics namely, normality, multicollinearity, heteroscedasticity and autocorrelation. From the results testing hypothesis found that environmental costs have an effect positive against environmental disclosure, international environmental certification does not influential on environmental disclosure, industry sensitivity has an effect positive on environmental disclosure, international corporate governance is capable strengthen influence between environmental cost and environmental disclosure, international corporate governance is capable strengthen influence between international environmental certification and environmental disclosure and international corporate governance is not capable strengthen influence Among sensitivity industry against environmental disclosures.

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This study aims to compare the results of BPK's opinion on the financial statements of state institutions against the quality of implementation of state institutions during 2012-2017. The results showed that the quality of LKKL presentation had improved throughout the 2012-2017 period. Improving the quality of financial reporting of state institutions can be seen from the increasing number of entities that obtain Unqualified Opinion and the tendency to reduce the number of the institution that obtain Qualified Opinion and Disclaimer opinions. Improving the quality of financial reporting shows that local government entities have been able to present their financial reports correctly and in accordance with applicable principles. In addition, good financial reporting can also be an indication that the entity has a good performance in accordance with the target that has been committed.

Perkembangan teknologi informasi semakin berkembang. Teknologi informasi menjadi sebuah kebutuhan mendasar untuk berbagai aspek kehidupan. Mulai dari pendidikan, ekonomi, keuangan, dan tak terkecuali kebutuhan akuntansi juga mengalami perkembangan teknologi yang pesat. Perkembangan teknologi dan informasi membuat perusahaan juga mengubah cara dalam mengumpulkan data, memproses, hingga melaporkan informasi keuangan. Pergeseran proses akuntansi dalam organisasi dan peningkatan jumlah aplikasi teknologi informasi yang terlibat dalam proses akuntansi dalam organisasi telah menghasilkan inovasi dalam akuntansi. Permintaan akan akuntan yang fasih teknologi informasi akan terus tumbuh karena operasi bisnis menjadi semakin kompleks dan bergantung pada teknologi informasi. Jurusan Akuntansi merupakan salah satu jurusan di SMK yang cukup banyak mendapatkan respon positif dari masyarakat, sehingga bisa mendapatkan jumlah siswa yang signifikan. Dengan mengetahui perkembangan teknologi dalam bidang akuntansi diharapkan siswa SMK memiliki gambaran serta respon yang baik mengenai pekerjaan bidang akuntansi serta memilih profesi bidang akuntansi secara tepat dimasa yang akan datang.