This paper describes the research which investigates the effect of earnings management and corporate governance (CG) on economic value added (EVA) in companies listed on the Indonesia Stock Exchange for the fiscal year ending 31 December 2015 to 2017. Earnings management used in this study is accrual earnings management (MLA) as measured by the Modified Jones Model and real earnings management (MLR) as measured by management earnings operating cash flows. CG is measured by the CG index. Data is obtained by purposive sampling process and comes from secondary data both from the IDX and from the websites of each company. The research hypothesis was tested using generalized-least square (GLS). The results showed that accrual earnings management had a positive effect on EVA while real earnings management had a negative effect on EVA. The results also show that CG has a negative effect on EVA if tested together with MLA, but CG does not affect EVA if tested together with MLR. This research is expected to contribute to the existing literature by completing and enriching findings on the effect of earnings management and corporate governance on EVA.

This study aims to determine the effect of profitability, liquidity, leverage, sales growth, and company size on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Profitability is proxied by Return on Assets (ROA), liquidity is proxied by the current ratio (CR), leverage is proxied by Debt to Total Equity (DER). The population used in this study are all mining companies listed on the IDX. The sample selection in this study used a purposive sampling method and obtained 22 companies. The analysis used is multiple linear regression. The results of this study indicate that profitability, liquidity and leverage have a significant effect on financial distress. Meanwhile, sales growth and company size have no effect on financial distress.

Investment is a type of investment in which investors hope to make a profit. In general, investors invest to improve the quality and welfare of their lives through the profits and returns they receive. The research is intended to empirically test the factors that influence investment intentions. These factors include capital market training, investment knowledge, and the benefits of investing in equities. The population of this study was 121 students in Yogyakarta who had attended capital market training. Samples were taken by the convenience sampling method. A questionnaire was used to collect data. Multiple linear regression was used to analyze the data. The results of this study show that capital market training has a proven influence on investment intentions. Investment knowledge has an effect on investment intention, and investment benefits have an effect on investment intention received.

This study aims to determine the effect of Return on Assets (ROA), Debt to Total Assets (DAR), and Corporate Governance (CG) on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Corporate Governance is proxied by the Composition of the Independent Commissioner, and Tax Avoidance is proxied by the Effective Tax Rate (ETR). The population in this study were 179 companies listed on the IDX. The sample selection used purposive sampling technique and the research sample was obtained as many as 60 companies. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis used is descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The results showed that Return on Assets (ROA) had a significant negative effect on tax avoidance. Meanwhile, Debt to Total Assets (DAR) and Corporate Governance (CG), which are proxied by the composition of the independent board of commissioners, have no effect on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period.

This research investigates the impacts of earnings management, both accrual earnings management (AEM) and real earnings management (REM), as well as Board of Directors (BOD) on earnings persistence. Accrual earnings management was measured using Modified Jone's Model, and real earnings manage­ment was assessed by three measures: abnormal cash flow, abnormal production expenditure, and abnormal discretionary expenditure. In addition, Board of Directors was measured using BOD size and BOD independence. Earnings persistence was measured based on the current year earnings to following year earnings regression coefficients. Using the samples consisting of the manufacturing companies listed at the Indonesia Stock Exchange 2016-2020, the study finds the evidence that accrual earnings management and cash flow of real earnings management negatively affect earnings persistence, while production expenditure, earnings management, discretionary expen­diture, BOD size, and BOD independence positively affect earnings persistence.