Financial performance refers to companies' capability which is showed in financial report and used for decision making by stakeholders. The purpose of this research was to obtain empirical evidence about the effect of liquidity, solvency, management asset, and firm size towards financial performance. The objects were manufacturing companies listed in Indonesia Stock Exchange (IDX) for period 2015-2018. The sample was selected by using purposive sampling method and was analyzed by using multiple regression method. The result of this research were (1) liquidity have significant effect towards financial performance, (2) solvency does not have effect towards financial performance, (3) management asset have significant effect towards financial performance, and (4) firm size have significant effect towards financial performance.

The objective of this research was to examine the effect of perceived usefulness, perceived ease of use, satisfaction, security and privacy, and taxpayers readiness of information technology toward e-Filing usage. The main purpose of e-Filing implementation was to improve services to the public by facilitating the reporting of SPT electronically through the internet to the taxpayer. The object of this research was individual taxpayers in Tangerang City. The selection of the sample was determined based on convenience sampling method. Data used in this study was primary data. The respondent in this study were 160 individual taxpayers. Data analysis technique in this research was using multiple linier regression. The result of this study were (1) perceived usefulness had significant effect to e-Filing usage; (2) perceived ease of use had significant effect to e-Filing usage; (3) satisfaction had significant effect to e-Filing usage; (4) security and privacy had no effect to e-Filing usage; (5) taxpayers readiness of information technology had significant effect to e-Filing usage. Furthermore, perceived usefulness, perceived ease of use, satisfaction, security and privacy, and taxpayers readiness of information technology had influence simultaneously to e-Filing usage. Keywords: e-Filing usage, perceived ease of use, perceived usefulness, satisfaction, security and privacy, taxpayers readiness of information technology.

Abstract- The objective of the research is to obtain empirical evidence of the effect of Return on Assets, Current Ratio, Debt to Equity Ratio, and Managerial Ownership towards Dividend Payout Ratio. Companies need to know any factors to determine the optimal dividend policy. The sample in this research is selected by using purposive sampling method and the secondary data used in this research was analyzed by using multiple regression method. The total amount of sample in this research is 13 firms which is registered as manufacturing sector in BEI for the year 2015-2017; published financial reports using Rupiah currency; audited by independent auditor; published financial reports for January 1 until December 31 periods, have positive net income, declared cash dividend, did not do stock split/ reverse stock split; and have managerial ownership on shareholders structure. The result of this research are Return on Assets, Current Ratio, Debt to Equity Ratio, and Managerial Ownership simultaneously has significant effect towards Dividend Payout Ratio. Partially, variable Return on Assets, and Managerial Ownership have positive significant effect on Dividend Payout Ratio. While Current Ratio and Debt to Equity Ratio does not have significant effect towards Dividend Payout Ratio.

This research aims to determine the effect of profitability, firm size, environment uncertainty, and growth opportunity towards earning management. By using the purposive sampling method, there were 43 companies listed in Indonesia Stock Exchange (IDX) from property, real estate, and building construction sectors for the period 2016-2018 used as samples. The results are profitability, firm size, environment uncertainty, and growth opportunity simultaneously has a significant effect on earnings management. Partially, profitability has a significant positive effect toward earning management, firm size and environment uncertainty has no positive effect toward earning management, and growth opportunity has no negative effect toward earning management.

The purpose of this study was to examine the impact of the implementation of Sistem Informasi Manajemen Daerah (SIMDA) toward financial report quality of local government in Nias Selatan. The Indonesian government has encouraged each region to implement Sistem Informasi Manajemen Daerah (SIMDA). SIMDA is an e-government system developed by the Deputi Pengawasan Bidang Penyelenggaraan Keuangan Daerah in order to improve internal control in regional reporting, including local government financial reports. The study was conducted using a survey method to provide the questionnaries to Kepala Sub Bagian Keuangan, Kepala Sub Bagian Program, and Bendahara in 63 Satuan Kerja Perangkat Daerah (SKPD) Nias Selatan. The data used in this study was primary data. There were 154 questionnaries distributed for this research, but only 140 questionnaries returned and used in this research. Data processing using SPSS 24 application with simple regression method.    The result of this study was implementation of Sistem Informasi Manajemen Daerah (SIMDA) has significant impact toward financial report quality of local government in Nias Selatan.   Keywords        : financial report quality, local government financial statements, SIMDA