This study aims to provide empirical evidence regarding the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the managerial performance of MSMEs during the COVID-19 pandemic moderated by organizational commitment. This research was conducted on MSMEs in Gianyar Regency. The sampling technique in this study used a probability sampling method using random sampling, with a total of 382 MSMEs in Gianyar Regency. The analytical technique is used in moderated regression analysis (MRA). The results of this study found that intellectual intelligence had a significant negative effect on managerial performance, emotional intelligence had no significant and negative correlation on managerial performance, spiritual intelligence had a significant positive effect on managerial performance, and organizational commitment was able to strengthen the influence of intellectual intelligence on managerial performance, and organizational commitment was able to strengthen the effect of emotional intelligence on performance, organizational commitment weakens the influence of emotional intelligence on managerial performance.

This study aims to identify, analyze and obtain empirical evidence regarding the effect of ownership structure consisting of managerial ownership, institutional ownership and foreign ownership as well as firm size on intellectual capital disclosure before and during COVID-19. In addition, this study also tests whether there are differences in intellectual capital disclosures made before and during Covid-19. The sample in this study were banking sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021 which were divided into two groups, namely before COVID-19 and during COVID-19. This study adopts the ICD In model from Ulum (2015) which has been modified by adding several items that are in accordance with applicable regulations in Indonesia. The data analysis technique used was multiple linear regression and paired sample t-test for different tests using evies 12 student version software. The results of the study show that prior to COVID-19 managerial ownership, institutional ownership and foreign ownership had no effect on intellectual capital disclosure. Firm size had a positive effect on intellectual capital disclosure before COVID-19. During COVID-19, managerial ownership had a negative effect, institutional ownership had a negative effect and foreign ownership had no effect on intellectual capital disclosure.

This study aims to obtain empirical evidence of the effect of taxes and bonus mechanisms on transfer pricing in Indonesia with Good Corporate Governance as a moderating variable. The research population is non-financial companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used is purposive sampling in order to obtain 450 observational data. The data analysis technique used is Moderate Regression Analysis (MRA). Based on the results of the analysis of tax variables and the bonus mechanism have a positive effect on transfer pricing. Good Corporate Governance is able to moderate the effect of taxes and bonus mechanisms on transfer pricing. Keywords: Transfer pricing; Tax; Bonus Mechanism; Good Corporate Governance.