The purpose of this study is to analyze the effect of environmental performance, earnings management, firm size, and profitability to environmental disclosure. This study uses descriptive analysis and multiple linear regression analysis to examine the relationship between independent and dependent variable on 42 manufacuture companies listed in Indonesia Stock Exchange period 2011-2013. Environmental performance is measured using PROPER; earnings management is measured using discretionary accrual model Kothari et al. (2005); firm size measured using Log10 of total assets; profitability is measured using ratio of profit margin; environmental disclosure measured using Patten (2002) environmental disclosure item. This study found that environmental performance and firm size have impact on environmental disclosure. However earnings management and profitability have no impact on environmental disclosure.

This research aims to examine the effect beetween managerial ownership, proportion of independent commissioner, accounting conservatism towards earnings quality and firm value. In the first research model, managerial ownership, proportion of independent commisioner, accounting conservatism are the independent variables while earnings quality is the dependent variable. In the second research model, earnings quality is the independent variable and firm value is the dependent varible. Object of this research is manufacturing companies that are listed in Indonesian Stock Exchange (BEI) during 2014 to 2016. For the first research model there are 156 sampels and 273 sampels for the second research model. Hypotheses examination for the first research model using multiple linear regressions and for the second model using simpel linear regression with SPSS version 23.0. The result from the first research model shows managerial ownership and proportion of independent commissioner has no effect towards earnings quality, while accounting conservatism have an effect towards earnings quality. The result from the second research model shows that earnings quality has an effect towards firm value.

Penelitian ini dilakukan untuk menganalisis pengaruh ukuran perusahaan dan tata kelola perusahaan (proporsi komisaris independen dan ukuran dewan direksi) terhadap manajemen laba dan dampaknya terhadap kualitas laba. Tes ini terdiri dari dua model penelitian. Model penelitian pertama menganalisis pengaruh ukuran perusahaan, proporsi komisaris independen, dan ukuran dewan direksi terhadap manajemen laba, sedangkan model penelitian kedua menganalisis pengaruh manajemen laba terhadap kualitas laba. Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada 2015-2017. Jumlah sampel yang digunakan untuk model penelitian pertama adalah 194 sampel data dan model penelitian kedua adalah 181 sampel data. Penelitian ini dilakukan dengan menggunakan analisis regresi linier berganda pada model penelitian pertama dan analisis regresi sederhana pada model penelitian kedua. Hasil analisis model penelitian pertama menunjukkan bahwa ukuran perusahaan berpengaruh terhadap manajemen laba, sedangkan proporsi komisaris independen dan ukuran dewan direksi tidak berpengaruh terhadap variabel manajemen laba. Dan kemudian, hasil analisis model penelitian kedua menunjukkan bahwa manajemen laba berpengaruh pada kualitas laba.

This study aims to analyze financial statement users' perception ofinternal control information in annual reports of Indonesian corporations. This subject needs to be investigated because presently, there are no standardsor rules for the presentation of internal control disclosure in annual reports. As the extent of information disclosure may influence financing and/or investment decisions of stakeholders, we believe that it is necessary to consider the possibility of creating a guide for presentinginternal control information in company annual reports. Based on our analysis, we find that internal control system presentation/disclosure has to be improved; more detailed to meet the needs of users.Findings in this preliminary investigation will be further explored in our future studies.

<p class="Style1"><strong><em>In financial management perspective, the objective of the firm is maximizing </em></strong><strong><em>firm value that reflects wealth of the owners. Firm value, so far is acknowledge as a fine </em></strong><strong><em>parameter in measuring management performance. Acco</em></strong><strong><em>4</em></strong><strong><em>ding to many literature we </em></strong><strong><em>know before, good perfonnance will absolutely increase value of stockholders'equity After ROl become famous parameter, nowadays managers look around for better </em></strong><strong><em>measurement. EVA so far, become one of them and in many cases proved that </em></strong><strong><em>objectives. This paperexamine EVA, a new comer benchmark and tool, as measure-</em></strong><strong><em>ment of management performance that puled by stock price. In regression method </em></strong><strong><em>used, we simply find that EVA has advantage. Result from this study found that EVA </em></strong><strong><em>does better status rather than leverage ratio and ages, that reflect firms' reputation before public.</em></strong></p><p class="Style1"><strong><em>Keywords: EVA, DER, umurperusahaan, harga saham</em></strong></p>