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The improvement in macroeconomic factors can provide a signal as a sign that the investment climate will also be more conducive. Indonesia Stock Exchange (IDX) which can be considered as the main indicator of financial performance has experienced substantial growth from 1999 until now. IDX experiencing a record low in 1998 amid the economic crisis, but reversed course and reached record highs in 2013. In 2010 IDX is the index with the best performance in the Asia Pacific region with an increase of 44 percent. This study aims to determine the effect of the company's financial performance with ROA and ROE indicators, macroeconomic factors with indicators of SBI interest rate and exchange rate on stock returns of non-financial companies listed on the Indonesia Stock Exchange. The results of this study indicate that the variable ROA partially negative effect on stock returns, ROE has a positive effect on stock returns, the variable interest rate and exchange rate SBI positive effect on stock returns. Conclusion This study shows that the regression model is formed from Independent variables ROA, ROE, SBI interest rate and the exchange rate can be used as the basis of investment decision making considerations for investors in the Indonesia Stock Exchange (IDX) mainly for shares in the company's nonfinance.

This study purposed to test factors which were affecting timeliness offinancial statements in manufacture companies listed in IndonesianStock Exchange. Factors tested in this study is profitability, liquidity, company size,company age, and audit opinions. Samples used in this study are purposive sampling in amount of 20 selected companies by various samples selection criteria. Later, those factors will be tested by logistic regression by significant level of 5%. Result identifies that profitability, liquidity, company size,company age,and audit opinion doesn't have any effect on timeliness offinancial statements in Indonesian Stock Exchange.

The purpose of this study was to determine the cost of production calculation is applied to the PT. Brother's senses and its effect on the determination of the selling price of the company, and the study is expected to be useful as a conceptual contribution to the company in conducting its business activities and for determining policies for the betterment of the company, particularly regarding the determination and the determination of cost of production in relation to the determination of the selling price. Based on the above problems posed hypothesis, namely: "Calculation of Cost of Production is carried out by PT. Indra Brother's has not been implemented properly as the basis for determining the selling price. "In analyzing the problems used tool for qualitative and quantitative analysis. In the approach used to analyze the qualitative theory related to the cost of production and the theory used to analyze quantitative calculation of the cost of production and selling price. Based on the analysis it can be concluded that during the PT. Brother's senses in relation to determining the selling price has not appropriately allocate production costs which companies should take into account the elements of the ending inventory of raw material costs in the calculation of the cost of production. Miscalculation of the cost of production of the company could result in the selling price of the products is higher than the selling price of similar companies. Thus, it can be concluded that the calculation of cost of production and selling price of the products produced by the company is not yet right.