The purpose of this study is to examine and analyze the association between audit tenure and financial distress on delay in publication of financial statement. Based on purposive sampling methods, this study analyze 396 samples by logistic regression. This study find that delay in publication of financial statement aren’t effected by audit tenure and financial distress. This result show that audit tenure and financial statement can’t be consideration of companies when they submit their financial statement because there’s some regulations about timeliness of publishing financial statement.

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh kinerja keuangan dan ukuran terhadap nilai perusahaan. Penelitian ini menggunakan perusahaan sektor barang dan konsumsi sebagai sampel dan ditentukan sampel sebanyak 120 perusahaan yang diamati. Penelitian ini memilih regresi linier berganda untuk menguji model yang ada karena variabel bebasnya lebih dari satu. Hasil penelitian memberikan bukti empiris mengenai (1) pengaruh ROA terhadap nilai perusahaan adalah negatif namun tetap signifikan dengan nilai koefisien -0,167 dan signifikansi 0,041; (2) CR berpengaruh negatif dan signifikan terhadap nilai perusahaan dengan koefisien -0,018 dan signifikansi 0,000; (3) DER berpengaruh positif dan signifikan terhadap nilai perusahaan sektor barang dan konsumsi dan menunjukkan nilai koefisien sebesar 0,204 dan signifikansinya sebesar 0,000; (4) Size tidak berpengaruh terhadap besar kecilnya nilai perusahaan pada sektor barang konsumsi yang digunakan sebagai data penelitian dan nilai koefisien sebesar 0,000 dengan nilai signifikansi 0,961; (5) jika diuji secara simultan, ternyata semua variabel independen yang digunakan sebagai faktor pengaruh dalam penelitian ini memiliki pengaruh terhadap nilai perusahaan dengan nilai Fhitung sebesar 70,368 dan nilai signifikansi sebesar 0,000. Peneliti selanjutnya diharapkan dapat mengembangkan penelitian ini dengan menggunakan seluruh perusahaan manufaktur agar hasil penelitian lebih umum.

Internal control according to the Committee of Sponsoring Organizations of The Treadway Commission (COSO) in 1992 can be used to establish effective internal controls in an organization including for sustainability Village Credit Intitution (LPD). The object of this research is the city of Denpasar. The stages of the research begin with the identification of issues, collection of theories and hypotheses, observation of the population and samples, data collection, testing phase, analysis and reporting of results. Moderated Regression Analysis and qualitative descriptive analysis were used as analytical tools in this study. The results show that COSO-based internal control has a positive impact on the sustainability of the LPD.

This research aims to find how the disclosure of corporate social responsibility (CSR) as a moderation effect of family ownership on investment efficiency. Total samples are 90 family businesses of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in a period of 2018-2020 and analyzed by Statistical Package for the Social Sciences (SPSS). This research finds that CSR disclosure can moderate the relationship between family ownership and investment efficiency. It also shows that family businesses will avoid risk by being more careful when making investment decisions concerning family reputation.

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