This research was intended to examine the influences of Accounting Conservatism and Economic Value Added toward Equity Valuation on manufacturing companies listed in Indonesia Stock Exchange. The independent variables used in this research were Accounting Conservatism and Economic Value Added. This research used secondary data that was obtained from the Indonesia Stock Exchange official website, which has been published in 2011 until 2013. The technique that was used to gather the sample was purposive sampling and there were 18 companies. Which all sample (N) in three years was 54 samples. Those 54 samples would analyse further in this research.  The method used in this research was multiple linear regression analysis. The result of t-test showed that the first variable, accounting conservatism, had a negative and significant effect to equity valuation. The second variable, which was Economic Value Added, showed a positive and significant effect to equity valuation. The result of f-test accounting conservatism and Economic Value Added showed that both of them give simultaneously and significant effect to equity valuation.   Key Words:      Equity Valuation, Price Book Value, Accounting Conservatism, and Economic Value Added

This research is carried out to prove factors of tendency of accounting fraud in companies empirically. Variable used in predicting the tendency of accounting fraud is profitability level, capital turnover, financial leverage, assets composition, and firm size tendency of accounting fraud. The population is companies registered in Indonesia Stock Exchange that are suspected to fraud the accounting during observation year 2013 2015. Samples are taken by using purposive sampling, there are 12 companies are proven to be done fraud accounting and 12 companies are not. Data is analysed by using logistic regression analysis and Hosmer and Lemeshow test to measure the model. The result shows that capital turnover and assets composition has significant influence on tendency of accounting fraud. Besides, profitability, financial leverage, and firm size has insignificant influence on tendency of accounting fraud variable. This research concluded that capital turnover and assets composition can be used as predictor of tendency of accounting fraud in a company.

Purpose -To analyse the influence of characteristics of the board of commissioners, audit committee meetings and auditor type on the intellectual capital disclosure of service companies listed on the Indonesian Stock Exchange in 2015. Methodology -The sample size used was 107 service-industry firms listed on the Indonesian Stock Exchange in 2015. Findings -The frequency of the board of commissioners' meetings, the frequency of the audit committee's meetings and auditor type each have a positive and significant influence on intellectual capital disclosure. Gender diversity in the board of commissioners has a negative and significant influence on intellectual capital disclosure. Conclusion -The Independent variables board of commissioners meeting frequency, audit committee meeting frequency and auditor type have a positive and significant influence on intellectual capital disclosure. Gender diversity in the board of commissioners has a negative and significant influence on intellectual capital disclosure.

This paper aimed to examine the factors which generate the uniqueness of products. This study developed 26 indicators of product uniqueness. Afterwards, the indicators were grouped using factor analysis. In this research, 250 respondents were participated, which according to Kaiser-Meyer-Olkin's measure of sampling adequacy, is suitable for research purpose. The factor analysis test eliminated 9 criterias of product uniqueness, which left 17 criterias that can be categorised into 4 groups using principal component analysis extraction method and varimax rotation. The first group category is 'basic value', which consists of 7 indicators. The second group category is differentiation, which has 3 indicators. The third category is technology, which comprises of 3 indicators. The fourth category is additional function, which consists of 4 indicators. The findings demonstrate that 'handmade' is the strongest indicator of product uniqueness. Based on the correlation test, there are 3 discoveries. First, product differentiation highly correlates with culture. Second, spectacular product correlates with bigger size. Third, luxury product correlates with bigger size. The research findings indicate that the manufacturer should start including cultural elements in regards of production or service, and concentrate on size for luxury products.

This research aims to analyze factors that influence the acceptable level of audit risk: a study conducted on auditors in East Jakarta. Those factors to be studied as the independent variables of this research are the risk of engagement (X1), the reliance level of external users of clients' financial statements (X2), the probability of client's financial difficulties (X3), and management integrity (X4). The data used in this research is primary data collected from the samples: 100 auditors working in public accountant offices in East Jakarta. The analysis of regression is applied to test the four hypotheses of the research using t-test and F test. The results indicated thatthe risk of engagement (X1) with a significance value of the t-test of 0,000 and management integrity (X4) with a significance value of the t-test of 0,000 have effect on the acceptable level of audit risk corporate value while the reliance level of external users of clients' financial statements (X2) and the probability of client's financial difficulties (X3) have no effect on the acceptable level of audit risk.Keyword: The acceptable level of audit risk, the risk of engagement, the reliance level of external users of clients' financial statements, the probability of client's financial difficulties, and management integrity.