The purpose of this study is to determine and analyze the effect of the proportion of independent commissioners, audit committees, and managerial ownership on sustainability report disclosures with firm size as a moderating variable. The research population is mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 as many as 41 companies, 8 companies do not meet the criteria. The sampling technique used purposive sampling to produce 99 samples and analysis units. The data analysis tool used is logistic regression analysis and MRA using the IBM SPSS 23.0 software. The results showed that the proportion of independent commissioners had a significant negative effect on sustainability report disclosure, while the audit committee and managerial ownership did not affect the disclosure of sustainability report. The proportion of independent commissioners moderated by firm size showed positive results that strengthened the influence of sustainability report disclosures. In addition, audit committees and managerial ownership that are moderated by firm size did not the effect of disclosure of sustainability reports. The suggestion for future research is to pay attention to the extent of disclosure and quality of the sustainability report content by looking at disclosure indicators in accordance with the Global Reporting Initiative guidelines.

Banyak kasus yang menunjukkan lunturnya karakter santun di kalangan siswa di Sekolah  Dasar akibat kurangnya perhatian keluarga terhadap sikap dan perilaku anak juga akibat pengaruh negatif yang ditimbulkan oleh media sosial. Tujuan penelitian ini adalah mengategorikan peran keluarga dan media sosial dalam membentuk karakter santun siswa di Sekolah Dasar serta menyanggah atau menyetujui teori habitus Pierre Bordieu. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Subjek penelitian adalah empat siswa kelas lima Sekolah Dasar Supriyadi dan Sekolah Dasar Primadana Semarang beserta orang tua mereka. Pengumpulan data menggunakan teknik wawancara, observasi, dan dokumentasi. Analisis data menggunakan teknik induktif interaktif. Hasil penelitian menunjukkan bahwa keluarga berperan dalam mendidik, mengajarkan pengetahuan, dan mengevaluasi setiap sikap dan perilaku siswa Sekolah Dasar selama ia berada di lingkup keluarga, sekolah, dan masyarakat. Sedangkan media sosial tidak berperan positif dalam pembentukan karakter santun siswa, akan tetapi justru berperan mengganggu dan merusak karakter santunnya. Oleh karena itu, keluarga harus berperan melakukan manajemen penggunaan media sosial untuk anak dalam berbagai fungsinya, seperti manajemen sebagai sarana edukasi, sarana hiburan, dan alat komunikasi untuk mempertahankan karakter santunnya. Kata Kunci: Peran, keluarga, media sosial, karakter santun THE ROLE OF FAMILY AND SOCIAL MEDIA IN BUILDING STUDENT'S POLITE CHARACTER IN ELEMENTARY SCHOOL Abstract: Many cases show the declining character of politeness among students in elementary school due to the lack of family attention to their attitudes and behavior as well as the negative influence caused by social media. The purpose of this study is to categorize the role of family and social media in shaping the polite character of students in elementary schools and refuting or agreeing with habitus theory of Pierre Bordieu. This research uses a descriptive method with a qualitative approach. The research subjects were four fifth grade students of Supriyadi Elementary School and Primadana Elementary School in Semarang and their parents. Data collection uses interview, observation, and documentation techniques. Data analysis uses interactive inductive techniques. The results show that the family has a role in educating, teaching knowledge, and evaluating every attitude and behavior of elementary school students as long as he was in the scope of the family, school, and community. Whereas social media does not play a positive role in shaping students' polite character, but instead plays a role in disrupting and damaging their polite characters. Therefore, the family must play a role in managing the use of social media for children in a variety of functions, such as management as a means of education, entertainment, and communication tools to maintain their polite character. Keywords: Role, family, social media, polite character

Sustainability report is a voluntary report to present corporate responsibility on social, economy, and environment aspects. There are about 47.1% of the company's mining industry makes voluntary sustainability reporting. The purpose of this study was to determine the effect of profitability, leverage, size of the company, the board of directors, audit committee, and governance committee toward   sustainability report publication. The population of the study is the entire mining industry companies listed in Indonesia Stock Exchange from 2011 to 2013. Using purposive sampling technique, the study collected data from 17 companies. There are 51 annual reports as unit of analysis in 2011-2013. This study used logistics regression as an analysis method. The results show that the variable profitability, firm size, and governance committee, contribute positively to the publication of sustainability report. Leverage, the board of directors and audit committee does not affect the sustainability report publication. Future research should pay attention to the quality of sustainability report disclosure based on GRI guidelines. And then use a different measurements as a proxy of variables or consider economic factors, such as exchange rate, interest rate, or the rate of inflation to produce better research.

Abstrak - Laporan keuangan sebagai media penghubung antara manajemen dengan pemilik merupakan sumber informasi penting sehingga harus bersifat andal dan relevan. Akan tetapi, laporan keuangan rawan dipermainkan oleh manajemen dan dapat menyesatkan penggunanya. Manajemen dapat mengintervensi laporan keuangan untuk memenuhi tujuan tertentu dengan melakukan manajemen laba. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris mengenai pengaruh profitabilitas, leverage, ukuran perusahaan dan kebijakan dividen terhadap manajemen laba dengan dimoderasi kepemilikan manajerial. Populasi dalam penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Pengambilan sampel menggunakan metode purposive sampling dan menghasilkan 39 unit analisis. Teknik analisis data untuk menguji hipotesis menggunakan moderated regression analysis dengan software IBM SPSS Statistics 21. Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif dan signifikan terhadap manajemen laba. Profitabilitas, ukuran perusahaan dan kebijakan dividen tidak berpengaruh signifikan terhadap tindakan manajemen laba. Penelitian ini menemukan kepemilikan manajerial dalam perusahaan BUMN mampu memoderasi pengaruh leverage terhadap manajemen laba.

The purpose of this study is to obtain empirical evidence about the role of profitability in mediating the effect of liquidity, leverage, and company size to sustainability report disclosure. The population in this study were non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 from 465 companies. The sampling technique used purposive sampling method and produced a sample of 25 companies with 75 units of analysis. This study used path analysis with the help of IBM SPSS 21 software. The results of the analysis show that liquidity and leverage have a negative and significant effect on sustainability report disclosure. Audit committee and profitability have a positive and significant effect on sustainability report disclosure. Liquidity and leverage have a positive and significant effect on profitability. The audit committee has no effect on profitability. Profitability is successful in mediating the indirect effect of liquidity and leverage on sustainability report disclosure. However, profitability has failed in mediating the indirect influence between the audit committee on sustainability report disclosure. The conclusion of this study is liquidity, leverage, audit committee, and profitability have an important role in disclosure of sustainability report.