The existence of Law No. 40/2007 concerning Limited Liability Company (or UU PT) in Indonesia can be an external motivation of the companies to ensure the conduct of corporate social responsibility (CSR) activities. In addition, the internal factor of the company can both drive and inhibit the conduct of CSR activities, such as the corporate life cycle. This study aims to determine the effect of the corporate life cycle, board of commissioners, and board of directors toward the disclosure of corporate social responsibility activities in manufacturing company listed in Indonesian Stock Exchange. The corporate life cycle is categorized into five stages, including introduction, growth, maturity, decline, and shake-out. To accommodate the possibility of non-linear corporate life cycle stage, the study employed multiple linear regressions and ANOVA analysis. The results showed that corporate life cycle and board of commissioners have a significant effect on the disclosure of corporate social responsibility; while the board of directors has no effect on the disclosure of corporate social responsibility. The control variables used in this research include profitability, firm size, slack, research and development, market-to-book ratio, and firm age. Abstrak Keberadaan UU No.40/2007 tentang Perseroan Terbatas (atau UU PT) di Indonesia dapat menjadi motivasi eksternal perusahaan untuk memastikan pelaksanaan kegiatan tanggung jawab sosial perusahaan (CSR). Selain itu, faktor internal perusahaan dapat mendorong dan menghambat pelaksanaan kegiatan CSR, seperti siklus hidup perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh corporate life cycle, dewan komisaris dan dewan direksi terhadap pengungkapan aktivitas corporate social responsibility yang dilakukan oleh sektor manfaktur yang terdaftar pada Bursa Efek Indonesia (BEI). Corporate life cycle dibagi menjadi 5 tahap yaitu introduction, growth, mature, decline, dan shake-out. Penelitian ini menggunakan regresi linier berganda dan ANOVA untuk mengakomodasi sifat corporate life cycle yang tidak linier. Hasil penelitian menunjukkan bahwa corporate life cycle dan dewan komisaris berpengaruh signifikan terhadap pengungkapan aktivitas corporate social responsibility sedangkan dewan direksi tidak berpengaruh terhadap pengungkapan aktivitas corporate social responsibility. Variabel kontrol yang digunakan dalam penelitian ini antara lain adalah profitabilitas, ukuran perusahaan, slack, research and development, market to book ratio, dan umur perusahaan.

Some elements of this research are important elements in the company, but also become one of the elements of the company to do tax avoidance. This study aims to prove empirically the effect of tax amnesty, Corporate Social Responsibility (CSR), and Good Corporate Governance (GCG) on tax avoidance by companies. The data in this study used a sample of all non-financial sector companies that have been listed on the IDX with a total sample of 591 companies for 3 years, selected using purposive sampling technique. The hypothesis that was tested using multiple linear regression models. The results showed that the tax amnesty had a positive and significant effect on tax avoidance. CSR has a positive and significant effect on tax avoidance. Meanwhile, GCG which is proxied by independent commissioners and audit committee has a negative and significant effect on tax avoidance.

Purpose: In audit process, auditor and auditee should work together even though they have different interests and characteristics. This study aims to explore the role of emotional intelligence (EI) in auditing process.   Theoretical framework: Recent literature has reported that EI have significant influence on the relationship between work pressure and auditors’ judgment. However, there is still much to investigate and learn about EI in auditing process.   Design/methodology/approach: This study uses naturalistic approach within the methodology of observation, interviews and document analysis to collect the data of big accounting firm.   Findings: The findings of this study indicated that EI have important role, begin from its prospecting process of prospective clients, preliminary surveys and field-work to close the audit results. In every process, the auditor needs to maintain his independence and professional skepticism. However, on the other hand, the auditor should be able to establish good relations with auditee for the process acquisition of audit. Life balance is a method to maintain and increase EI. Therefore, it is important to prepare auditors not only in technical skills, but also in soft skill which called as EI.   Research, Practical & Social implications: This study is suggested to help accounting educators prepare their students' EI so that they are ready to work for professional companies and regulate the auditors' adherence to ethical standards.   Originality/value:  This study offers auditors the chance to comprehend the benefits of managing EI throughout the auditing process as well as the associated risks.

This article aims to investigate how poor people in developing countries gain benefit from globalization by examining the opportunity to work as migrant worker. To respond the research gap, this study adopts a case study approach with a fieldwork survey in East Java Indonesia. The result indicates that diaspora strategy is almost impossible for the poor if he or she notices a high possibility for the employer to cheat those who work in domestic jobs, like nanny, driver, or baby sitter. Unless protection from both house and home countries is available, the diaspora strategy is not a better option for the migrant-work applicant. The paper contributes to the scholarly interest in the diaspora strategy to interrogate the assumption underlying the Migration-as-Development (MAD) discourse.On the supply side, the labor market environment in destination countries is main determinant of migration, such as labor institutions bring impact on expected employment and wages in the labor market, thus influencing incentives for migrants to move in a particular country [8]. The need to promote diaspora strategy springs from the economic disparities between the home country and the envisaged 1st Social and Humaniora Research Symposium (SoRes 2018)