This study aims to determine the effect of the audit tenure, audit committee, and audit capacity stress on audit quality as measured by earnings surprise benchmark approach. The research used secondary data. The population was all manufacturing companies listed in Indonesia Stock Exchange in the period of 2015-2017. The data collection technique used is purposive sampling and 303 samples obtained data. The independent variables were audit tenure, audit committee, and audit capacity stress at the significance level of 5%.  This study using logistic regression analysis techniques. The result of the research showed that audit tenure had no significant influence on audit quality with a significance level that is equal to 0.145, audit committee had no significant influence on audit quality a significance level that is equal to 0.652, and audit capacity stress had no significant influence on audit quality a significance level that is equal to 0.522 of the manufacturing companies listed in Indonesia Stock Exchange

This study aims to determine: (1) The effect of proportion on independent board ERM disclosure, (2) The effect of the audit committee on ERM disclosure, (3) The effect of the ownership dispersion on ERM disclosure, (4) The effect of firm size on ERM disclosure. Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014-2017. The sample is determined based on purposive sampling method, thus totaling 60 companies. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com. The analytical method used is multiple regression analysis. The results showed that: (1) Proportion on independent board no significant effect on the ERM disclosure, (2) The audit committee no significant effect on the ERM disclosure, (3) Ownership dispersion no significant effect on the ERM disclosure, and (4) Firm size influence a significant positive on ERM disclosure.Keywords: Enterprise Risk Management (ERM) Disclosure, Proportion of Independent

This research aims to determine whether profit sharing, reference groups, beliefs and culture have a significant influence on the interest in being a customer of Islamic banks partially or simultaneously. A total of 95 questionnaires were returned with complete and processed conditions. By using multiple regression techniques, the results of the study show that profit sharing and reference groups do not affect the interest in becoming a customer of Islamic banks. Trust has a positive influence on the interest in becoming a customer of Islamic banks. The higher the level of trust in the bank, the higher the customer will invest funds in the bank. In addition, the culture has a positive influence on the interest of being a customer of Islamic banks, the stronger a person's culture, the interest in becoming a customer of Islamic banks will increase..

This research aims to give empirical evidences about company’s characteristics effects on sustainability reporting disclosure. Information in company’s sustainability report disclosure was collected by using GRI indicators. This research is an associative causal. All of company that listed on BEI for 4 years start from 2013 through 2016 used as population in this research while sample was defined bu purposive sampling method and 11 companies as sample. Type of data that we used was secondary data (panel data) from www.idx.com and company’s website. Data collection method used documentation method and multiple regression analysist method. The result are profitability, company’s size and industrial type have no effect on company’s sustainability reporting disclosure. The result of this study contribute directly to the knowledge of corporations providing voluntary disclosure information in form of quality sustainability reports and the importance of the development of globally accepted sustainability reporting standards.

This study aims to determine the effect of regional original income and balance funds on capital expenditure and the level of local financial independence in district and city governments in Riau Province. The population in this study were all districts and cities in Riau Province from 2010-2018. The sample in this study is a total sampling technique, where the entire population is sampled. The number of districts and cities in Riau Province is 12 districts and cities. analysis conducted using Structural Equation Modeling (SEM). the results of this study indicate that regional own-source revenue and balancing funds have a significant effect on the level of regional financial independence while capital expenditure is not proven to mediate the relationship between regional own-source revenue and the balancing fund with the level of regional financial independence.