This article aimed to examine the influence of Corporate Social Responsibility (CSR) disclosure to the financial performance proxy on Return on Assets (ROA), Return on Equity (ROE), and company value proxy on Price to Book Value (PBV) empirically as well as knowing the existence of the audit quality as moderating variable whether it will affect the relationship between CSR disclosure on ROA, ROE, and PBV. The object of this study was mining companies listed on the Indonesia Stock Exchange period 2010-2012. The sample was selected using a purposive sampling method and obtained samples as many as 26 companies with a total data of 78 data. Hypothesis testing methods used were simple regression analysis and moderated regression analysis. The results of this study showed that Corporate Social Responsibility (CSR) disclosure had an effect on ROA, but had no effect on ROE and PBV, and audit quality as a moderating variable could not affect the relationship of CSR disc losure on ROA, ROE, and PBV.

The purpose of this research was to examine profitability factors in banking that affected income smoothing. Profit is the most important number for readers in making the economic decision. This research used probability factors that affected income smoothing in the bank. Probability ratio testing used Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), and Operating Expense Ratio (OER). The population was all banks listed in Indonesian Stock Exchange in 2010-2016. The sample was 203 data obtained through purposive judgment sampling. Using Logistic Binary Regression from SPSS version 20, Eckel Index was used to determine which companies smooth its income. The result shows that ROA, NIM, and OER are significant to income smoothing. However, ROE does not affect income smoothing significantly.

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<p>The hospital is an organization whose main purpose is to provide services in the form of examinations, treatment, medical measures and other diagnostic measures needed by each patient within the limits of technological capabilities and facilities provided by the hospital. In addition the hospital also provides consulting services that provide information and advice to patients. Hospitals in carrying out operational and investment activities are inseparable from the costs. Various kinds of services in hospitals incur costs. Transaction cycle in Hospital: (1) Revenue cycle related to providing hospital services to patients or other parties and receiving patient payments or bills from other parties; (2) The expenditure cycle is related to the procurement of goods and / or services from other parties and the settlement of debts and obligations; (3) Production / service cycle related to the transformation of hospital resources into hospital services; (4) Financial cycles related to the acquisition and management of capital funds (capital funds), such as working capital (sources of cash funds or other liquid funds) and long-term funding sources; (5) The financial reporting cycle is not related to the operating cycle as the first four cycles above. This cycle obtains operating and accounting data from another cycle and processes them into financial statements in accordance with generally accepted accounting principles.</p>

The government of Indonesia has approved Bank Indonesia to redenominated Rupiah currency by eliminating three zeros starting 2011 until 2020. The Law itself is still waiting an approval from Right and Human Right Ministry then passed by the House of Representatives. The problem occurs when RupiahRedenomination will make purchasing power lower for most Indonesia. There are many pros and contras about this plan. Opponents claimed it will make the economy worse. On the other hand, Proponents can wait to see Rupiah will have the same value with other currencies, boost up rupiah credibility in international. Writer wants to analyze this plan from purchasing power for Indonesian when the program will be implemented this year 2013. Of course, it will have positive side as well as negative side. The fact that the prices for goods and servicesalways increase each month and those increases will accumulated at the end of the year will result significant increase. This big increase will result big inflation. The truth is inflation is rising up in Indonesia everyday. Government told inflation is under control but most Indonesian is getting suffered with this price increase. Most people can not afford for basic necessities. Businessmen tried to increase their employess salaries and wages but the increase is smaller than its goods pricess in results the increase in salary and wage can not cover the prices hike for goods. Journal is made by collecting information through internet, simple questioners with students and employes with Binus University campus,text-books, own experiences as Indonesian citizen.Then writer drawn a conclusion and suggestions. The result from this research based on simple questioner is disagreement on Rupiah Redenomination. At the end, writer concludes that Indonesia needs good moral citizens who can make a drastic change for Indonesian’ sake.