This study aims to examine the relationship of earnings and operating cash flow as an independent variable on the value relevance of accounting information proxied by stock returns by using book value as a moderating variable. The utilitation of stock returns as an independent variable is choosed as previous research on value relevance tends to use stock prices as an independent variable. The sample of this study is all population of companies listed on the Jakarta Islamic Index (JII) in the 2016-2018 period June-November (issued from June 1st) using saturation sampling. The data used in this study is compound from annual reports in the Indonesia Stock Exchange (IDX) and stock prices from Yahoo Finance. Further, data were tested using multiple linear regression analysis. The results showed that earnings and cash flow have an effect on value relevance proxied by stock returns. However, book value neither strengthens nor weakens earnings and cash flow towards stock returns as a moderating variable. Keywords : Earnings, Operation Cash Flow, Stock Return, Value Relevance, Jakarta Islamic Index

The purpose of this study is to examine the effect of auditor characteristics (competence, independence and accountability) on audit quality. Respondents from this study were auditors of the public accountant office in Surakarta consisting of 45 respondents, the research method used in this study was purposive sampling and tested using multiple linear regression. The results of this study indicate that competence and accountability influence audit quality, this shows that the more competent an auditor and auditor who has good accountability will affect the quality of the audited, while Independence does not affect audit quality.

This study aims to determine the significance of the effect of investment opportunities, debt policy, free cash flow, profitability, and liquidity on dividend policy in LQ45 companies listed on the Indonesia Stock Exchange. The total population is 45 LQ45 companies for the period 2014 – 2018. The number of samples used is 12 companies, using purposive sampling method. There are two variables used, namely dependent and independent. The categories of independent variables are Investment Opportunities, Debt Policy, Free Cash Flow, Profitability, and Liquidity. While the dependent variable category is Dividend Policy. The analysis technique used in this research is multiple linear regression. The data is processed using SPSS 21. The results of the analysis show that the variables of Investment Opportunity, Free Cash Flow, Profitability and liquidity have an effect on Dividend Policy. Meanwhile, the Debt Policy has no effect on the Dividend Policy

This study aims to determine the analysis of the factors that influence the implementation of corporate social and environmental responsibility disclosures in property, real estate, and construction sector companies listed on the Indonesia Stock Exchange in 2015-2020. The first step of this research is to prepare a framework for the research to be made, and collect data from www.idx.go.id by downloading the annual report of the sampled company following the sample criteria and variables required in the study. The sample obtained from this study is 129 samples and the data is processed using SPSS 21. The results of this study indicate that the factors that influence Corporate Social Responsibility in property, real estate, and construction sector companies are variable size, and managerial ownership. While the variables Leverage, Growth, and the size of the board of commissioners have no effect.