This study aims to analyze Company Size, Institutional Ownership, Executive Character, Sales Growth, and Profitability against Tax Avoidance with leverage as an intervening variable. The data used are financial reports (annual reports) during 2015 - 2019. The sample method used in this study is purposive sampling. The entire sample consists of 10 food and beverage companies listed on the Thailand Stock Exchange. The analysis tool used was SPSS 23.0. Hypothesis testing is using Path Analysis and Sobel Test. The results showed that Institutional Ownership (X2), Executive Character (X3) and Sales Growth (X4), showed a direct influence on Leverage (Z). Meanwhile, the variable Company Size (X1) and Profitability (X5) shows an indirect effect on Leverage (Z). Company Size (X1) and Leverage (Z) show a direct effect on Tax Avoidance (Y). Meanwhile, the variables of Institutional Ownership (X2), Executive Character (X3), Sales Growth (X4), and Profitability (X5) show an indirect effect on Tax Avoidance (Y). Based on the Sobel Leverage (Z) test, it is unable to become an intervening variable between Company Size (X1), Institutional Ownership (X2), Executive Character (X3), Sales Growth (X4), and Profitability (X5) on Tax Avoidance (Y).

This study aims to examine and analyze the effect of the audit committee, independent board of commissioners, and capital intensity on tax avoidance as measured by the Cash Effective Tax Rate (CETR). The population used in this study are financial companies listed on the Indonesia Stock Exchange during 2015 to 2019. The analysis techniques used in this research are classical assumption test, multiple linear regression analysis, determination coefficient test and hypothesis test. The results showed that partially the audit committee and independent board of commissioners had an effect on tax avoidance, while capital intensity had no effect on tax avoidance. Simultaneously, it shows that the audit committee, independent board of commissioners, and capital intensity have an effect on tax avoidance.

Supervision is one form of attention of the principal to the teacher in addition of giving rewards that can foster motivation of achievement that will give effect to the performance of teachers. If it supported by a leadership style, it will be able to improve teacher performance. This study aims to determine and analyze the influence of supervision, achievement motivation and reward on the performance of teachers and the influence of moderation leadership style on supervision, achievement motivation and reward on teacher performance. This research is a survey research conducted in Al Baitul Amien 02 Jember elementary school with sampling technique using total sampling technique, so that the sample obtained 40 respondents. Hypotheses were tested using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that supervision, achievement motivation and reward on teacher performance either simultaneously or partially. Leadership style has not been able to moderate the influence of supervision, achievement motivation and reward on teacher performance. Keywords: Supervision, Achievement Motivation, Rewards, Performance, Leadership Style

This study aims to determine the competence, independence, ethics of auditors and professionalism on audit quality and emotional intelligence as a moderation variable. (1) To obtain empirical evidence and analyze about the influence of competence,  independence,  auditor  ethics,  professionalism  simultaneously  on audit quality. (2) To obtain empirical evidence and analyze about the influence of competence, independence, auditor ethics, partially on audit quality. (3) To obtain empirical evidence and analyze the effect of emotional intelligence on the relationship between competence, independence, auditor ethics, professionalism on audit quality. This study uses moderate regression analysis method using SPSS Windows 22. The results in this study indicate that Competence has no effect on audit quality, Independence has an effect on audit quality, Auditor Ethics does not affect audit quality and Professionalism does not affect audit quality, Emotional Intelligence Relationship between Competence, Independence, Auditor Ethics and Professionalism to Quality audit. An independent auditor will provide a tangible assessment of the financial statements, without any burden to any party, so the resulting judgment will reflect the actual conditions of the client being examined.   Keywords: Auditor Ethics, Professionalism, Emotional Intelligence, Audit Quality

The quality of teacher, one that can be seen from the professionalism of the teacher. The professionalism of the Catholic religious teachers   in Jember can be measured from four factors, such as: trainings, teaching experience, school facilities and the quality of supervisions. Based on the explanation above, the formulation of the problem in teaching, teaching experience, school facilities and the quality of supervision in improving the professionalism of the Catholic religious teachers in Jember. This study aims to examine whether there are influences from trainings, teaching experience, school facilities and quality of supervision in improving the professionalism of the Catholic religious teachers in Jember. The population of this study was Catholic religious teachers in Jember. In this study, researchers will use total sampling. In this study, the researcher sample samples of 30 Catholic religious teachers as respondents, because this study uses multiple linear regression analysis of SPSS version 16 application. Based on data analysis shows that the training has a dominantly significant effect on the professionalism of the improvement of Catholic religious teachers in Jember. Whereas teaching experience, school facilities and infrastructures. and quality of supervision gives a not-yet-dominantly effective improvement to the professionalism of Catholic religious teachers in Jember.