The disclosure of a company's social responsibility (CSR) showed how much the company has a motive for its environmental welfare; a company that has high responsibility prevents violations that have a negative impact on their environment, including tax evasion. This study aims to examine the effect of CSR disclosure on tax avoidance and test the GCG component, audit committee and independent commissioners in moderating the effect of CSR on tax avoidance. The study population was manufacturing companies listed on the Indonesia Stock Exchange in 2012-2015. Samples were obtained using a purposive sampling method with 108 samples. This research is quantitative research. The research test uses multiple regressions, such as goodness of fit test and hypothesis test. This study provides evidence that there is a positive influence between CSR on tax avoidance, besides that the audit committee as a moderating variable weakens the positive influence of CSR on tax avoidance, but independent commissioners are not proven as moderating variables between the effects of CSR towards tax avoidance.

This study was investigated by using multiple regression analysis method. The sample of this research is purposive sampling with total 6 years observation. The result of the research shows that SOEs conduct earnings management policy in two years before IPO and two years after IPO by income increasing. In order to get generalized results future research can use all listed state-owned enterprises until 2016, which is 20 companies with five years-period before and after going public.

The purpose of the study is to analyze the influence of the external auditor's moral development, continuing professional education (CPE) on fraud, and education on fraud detection. Research methodology: The research sample was taken randomly, and the total respondents were 171 external auditors working in public accounting firms in Indonesia. The analytical data method uses multiple linear regression. The instrument measures moral development using three scenarios, which are the auditor opinion, allowance for receivables, and cost reimbursement, with modifications made to conform with Law 5/2011 concerning public accountant. Results: Results found that moral development and education had a significant effect on fraud detection, while CPE on fraud has no effect on fraud detection. Limitations: One newly developed of the three scenarios measuring moral development may not be suitable for region other than Indonesia. Contribution: The accounting red flag dimension is the dimension that has the most attention, while the dimension according to SA 240, the perpetrator dimension, is the dimension that has the least attention.

This study aims to examine the impact of intellectual capital information disclosure and the application of Good Corporate Governance to the performance of companies in ASEAN countries. This study used a sample of 102 firm-year from 6 ASEAN countries 5 ASEAN countries namely Indonesia, Malaysia, Phlipina, Singapore and Thailand. The test result proves that intellectual capital disclosure in ASEAN able to improve company performance. In addition, this study also proves that the implementation of GCG has a positive impact on the performance of the company's operations in ASEAN. This research also proves that leverage variable has no impact to company performance. Meanwhile, company size has a positive impact on company performance.

This study was investigated by using multiple regression analysis method. The sample of this researchis purposive sampling with total 6 years observation. The result of the research shows that SOEsconduct earnings management policy in two years before IPO and two years after IPO by incomeincreasing. In order to get generalized results future research can use all listed state-ownedenterprises until 2016, which is 20 companies with five years-period before and after going public.