The research contributes to provide insights on how characteristics of board of directors can affect firm value by analyzing board characteristics such as gender diversity, age and educational background to firm value of public firms in Indonesia. Generational diversity is being considered as an independent variable as it has never been assessed in Indonesia. Resource dependence theory and upper echelons theory are used in this research among other available concepts to explain the impact of board characteristics during the decision-making process and its access to resources. ROA is used in this research as the profitability approach indicator of firm value, while Tobin’s Q is used as the market approach indicator of firm value. Samples used in this research amounts to 1.151 samples from 411 companies. The results show that educational background and board age significantly affects firm value positively when measured by profitability approach indicator. While gender diversity and generational diversity both have no significant effect on firm value when measured by either profitability approach indicator or market approach indicator due to homogeneity. The results indicate that the appointment of directors with older age while possessing higher education can increase a company’s firm value which is measured by profitability indicators.

This study aims to analyze tax planning (tax planning is estimated using effective tax rate) motivations that push management (agent) to manage earnings and the ability of temporary difference accounts (measured by deferred tax assets, liabilities and expenses) to detect earnings management. Earnings management is estimated using the modified jones model. This study uses three independent variables to measure temporary difference, analyzes the effect of the independent variables towards the direction of earnings management and analyzes more than one industry so the results Samples used in this study are 377 non-financial public firms that are listed in the Indonesia Stock Exchange from 2015 until 2019, with a total of 1,832 observations. The data panel is processed using multiple linear regression using fixed effect model. The results of the study found only deferred tax liabilities has significant impact to earnings management and is able to detect earnings management upwards. Tax planning only effects absolute earnings management without specific direction. Deferred tax assets do not have a significant impact to detect earnings management downwards and deferred tax expense has no significant impact to earnings management but can potentially detect earnings management upwards in extreme cases.Deferred Tax Asset

This research is aimed to analyze the influence of good corporate governance to company's profitability. This research is based on the previous research that is done by Zabri, Ahmad and Wah (2016). Aside from board size and independent commissioner's composition, this research added few variables which are; board meeting, audit committee size and audit committee meeting with firm age and leverage as the control variables. Profitability is measured by return on asset (ROA) and return on equity (ROE). Samples of this study consist of 170 non-financial listed firms during 2012-2016. Multiple regressions were used to test the hyphotheses. The result of this research has showed that good corporate governance gives significant influence to the profitability of the companies located in Indonesia. SARI PATI Penelitian ini bertujuan untuk menganalisa pengaruh penerapan tata kelola perusahaan terhadap profitabilitas perusahaan. Penelitian ini mengacu pada penelitian Zabri, Ahmad, dan Wah (2016) yang meneliti pengaruh penerapan tata kelola perusahaan terhadap profitabilitas perusahaan di Malaysia dengan menambahkan beberapa variabel selain ukuran dewan direksi dan komposisi komisaris independen antara lain; frekuensi rapat dewan komisaris, ukuran komite audit, frekuensi rapat komite audit umur perusahaan dan leverage sebagai variabel independen. Sedangkan, profitabilitas perusahaan diukur dengan return on asset (ROA) dan return on equity (ROE). Sampel yang digunakan dalam penelitian ini adalah 170 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia dengan tahun observasi 2012-2016. Regresi berganda digunakan untuk menguji hipotesisi. Hasil penelitian ini menunjukkan bahwa penerapan tata kelola perusahaan memberikan pengaruh signifikan terhadap profitabilitas perusahaan di Indonesia.

Online learning is becoming an alternatives mode of study for students in studying accounting . This research aims to investigate the effectiveness of online learning in accounting learning process. This research was carried out by adopting DeLone and McLean model (2003) using Structural Equation Modeling (SEM) processed by STATA version 14. Respondents are the first year students of management undergraduate program, who took the introduction course of accounting. The course was facilitated by WileyPLUS, and online learning resources, as a supplementary materials of introductory accounting textbook, published by John Wiley and Sons. These research found positive relationships between information quality, system quality, service quality and user satisfaction and between user satisfaction and benefits. This paper provides empirical evidence to support that online learning effectively help students to study accounting better. Online learning providers need to improve the quality of the system and provide up to date information. Lecturers should be improve their contribution to assist students in using online learning.