The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm

The objective of this research is to obtain empirical evidence about the effect of profitability, leverage, company’s size, company’s growth and structure ownership towards dividend policy. The sample in this research is selected by using purposive sampling method. Data used in this research are secondary data. Data used in this research is analyzed by using multiple regression method. There are 10 manufacture firms selected as sample which simultaneously for the year 2013-2016 have been registered as manufacture sector in BEI. The results of this research show that (1) profitability has significant effect to dividend policy, (2) leverage doesn’t have significant effect to dividend policy, (3) company’s size has significant effect to dividend policy, (4) company’s growth doesn’t have  significant effect to dividend policy, (5) structure ownership doesn’t have significant effect to dividend policy.

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The purpose of this research is to obtain empirical evidence about the effect of profitability, financial, dividend payout ratio and firm size towards income smoothing. The dependent variable of this research is income smoothing measured by Eckel Index. The independent variables of this research are profitability measured by Net Profit Margin (NPM), financial leverage measured by Debt to Assets Ratio (DAR), Dividend Payout Ratio (DPR), and firm size measured by natural logarithm assets. The samples were determined based on purposive sampling method. The sample of this research are 11 manufacture companies that listed in Indonesian Stock Exchange (IDX) in 2016-2018. Secondary data used in this research was analyzed by using logistic regression method. The result of this research are (1) profitability (NPM) has no positive effect towards income smoothing, (2) financial leverage (DAR)  has no positive effect towards income smoothing, (3) Dividend Payout Ratio (DPR) has no positive effect towards income smoothing, (4) firm size  has significant negative effect towards income smoothing, (5) profitability, financial leverage, Dividend Payout Ratio, and firm size has significant effect towards income smoothing.

The purpose of this research is to analyze the influence of perceived usefulness, perceived ease of use, security and privacy, readiness of technology information, user’s satisfaction towards the use of e-Filing. This research uses a primary data. Respondents are the individual taxpayers who report SPT Tahunan using e-Filing and register in the Tax Office (KPP) Madya and Pratama in Tangerang and South Tangerang City. There are 112 respondents in this study. The sampling technique used is convenience sampling. Data analysis in this research uses multiple linear regression with SPSS 25 Program. The results of this study indicate that: (1) perceived usefulness has influence on the use of e-Filing, (2) perceived ease of use has influence on the use of e-Filing, (3) the security and privacy doesn’t have influence on the use of e-Filing, (4) readiness technology information doesn’t have influence on the use of e-Filing, (5) user’s satisfaction has influence on the use of e-Filing, (6) perceived usefulness, perceived ease of use, security and privacy, readiness technology information, user’s satisfaction have influence simultaneously on the use of e-Filing.