ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, kepemilikan keluarga dan good corporate governance terhadap penghindaran pajak dengan berfokus pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2011-2014. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 30 perusahaan selama periode pengamatan 4 tahun berturut-turut sehingga menghasilkan total 120 sampel. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linear. Hasil pengujian menunjukkan bahwa laba atas aset sebagai proxy dari profitabilitas berpengaruh positif terhadap penghindaran pajak. Kepemilikan institusional dan proporsi dewan komisaris independen sebagai proxy dari good corporate governance juga menunjukkan pengaruh positif terhadap penghindaran pajak. Kata kunci: profitabilitas, kepemilikan Keluarga, tata kelola perusahaan, penghindaran pajak ABSTRACT This study aimed to examine the effect of profitability, family ownership and good corporate governance on tax evasion by focusing on manufacturing companies listed in Indonesia Stock

Usaha Mikro Kecil dan Menengah (UMKM) are an important part of the economy of a country or a region, including in Indonesia. The priority of national economic development in Indonesia is UMKM. The success of the business shows a situation that is better / superior than in the previous period. Three factors that affect the performance of small businesses, especially for new businesses according to the level of influence. These factors are industry structure, business strategy, and entrepreneurial characteristics. This study aims to determine the effect of entrepreneurial characteristics, business capital, marketing strategy, and self efficacy on business success in Usaha Mikro Kecil dan Menengah (UMKM) in North Denpasar District. The population of this study was 11,069 UMKM in the entire North Denpasar District. The sample calculation method was carried out using the slovin method with a sample of 100 UMKM. The sampling method is proportional random sampling method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the characteristics of entrepreneurship, business capital, and marketing strategy have a positive effect on business success. Meanwhile, self efficacy have no effect on business success.

Information system user satisfaction can be used as a measure of the success of an information system in a company. In this modern era, companies are always trying to meet the needs of information system users, so as to increase information system user satisfaction. By increasing user satisfaction, it is hoped that performance will be more optimal, which will have an impact on the company. This research was conducted with the aim of knowing the effect of information system quality, perceived user convenience, user participation, and service quality on user satisfaction of accounting information systems at Krisna Holding Company. The sample in this study were 40 employees who used an accounting information system based on a purposive sampling method. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that service quality has a positive effect on user satisfaction of accounting information systems; while the quality of information systems, perceived ease of use and user participation do not affect the satisfaction of users of accounting information systems. The implication of this research is that later it can be used as a reference in making policies related to the development of human resource capabilities related to the use of the system and improving the quality of the system to make it more user friendly.

Quality of the company's annual financial reports does not only depend on the company's personal factors but also on effectiveness of the use of systems. From economic point of view, people of Sukawati are more involved in trading.Therefore, the existence of a village lending institution is necessary to support the business capital. Village Bank is a village-owned financial institution that performs financial functions and manages the funds belonging to the village in the form of savings and loans. It sets out the goals for investigating the factors influence the effectiveness of using accounting systems. Research approach uses a sampling approach that involves multiple linear regression evaluations and the use of random samples of interest. These survey patterns are staff using accounting data gadgets in credit status organizations in the Skawati district village. The results indicate that individual skills, user involvement, internal control, and organizational culture have positif effect to use Accounting Information Systems.

Going concern audit opinion is an opinion issued by the auditor because there are several factors in maintaining going concern of the company. Opinion audit going concern be one example for users of financial statements to be used in decision making. This study aims to determine the effect of cash, liquidity, leverage, audit lag, auditor switching, company growth, and company size on audit audits. This research was conducted on companies that produce on the Indonesia Stock Exchange in 2014-2017. The sampling technique used was purposive sampling technique with the number of research samples as much as 117. The data analysis techniques were logistic regression techniques. The results showed that the variables of cash, liquidity, leverage, audit leg, switching auditors, company growth, and size did not affect the audit.