This study examines the effect of budgetary participation, government internal control systems with organizational commitment as a moderating variable on managerial performance. The purpose of this study was to determine the effect of the above variables, either partial or moderation. The population of this study were all employees of the Regional Apparatus Organization (OPD) of mandatory government affairs related to basic services. The sampling technique used purposive sampling. Of the five OPDs that are included in mandatory government affairs related to basic services, there are 120 employees as respondents in this study. The method used in this research is multiple linear regression analysis and moderated regression analysis (MRA). The software used to process data in this study is SPSS version 25. The results of this study that budget participation has a positive and significant effect on managerial performance, government internal control systems have a positive and significant effect on managerial performance, organizational commitment is unable to strengthen the effect of budget participation on performance. Managerial, and organizational commitment is not able to strengthen the influence of the government internal control system on managerial performance.

Penelitian ini bertujuan untuk menganalisis pengaruh return on assets (ROA), debt to equity ratio (DER), non performing loan (NPL), good corporate governance (GCG) terhadap return saham dimoderasi oleh price book value (PBV). Populasi dari penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Pemilihan sampel ini menggunakan metode purposive sampling. Pengujian hipotesis menggunakan analisis regresi linear berganda dan Moderated Regression Analysis (MRA) dengan prosedur statistik menggunakan software SPSS versi 25. Hasil penelitian menunjukkan return on assets (ROA), debt to equity ratio (DER), non performing loan (NPL), good corporate governance (GCG) berpengaruh terhadap return saham. Berdasarkan hasil uji interaksi MRA, price book value (PBV) dapat memoderasi pengaruh return on assets (ROA), debt to equity ratio (DER), non performing loan (NPL), good corporate governance (GCG).

This study aims to empirically prove the effect of firm size, board of commissioners and human capital disclosure on firm’s performance of consumer goods industry companies listed on the Indonesia Stock Exchange from 2015 - 2019. The independent variables in this study are firm size, board of commissioners, and human capital disclosure with the dependent variable is firm’s performance. The sample used in this study is data from consumer goods industry companies listed on the Indonesia Stock Exchange for the period 2015-2019 with a purposive sampling method of 25 companies. The analytical method used in this research is multiple linear regression analysis. The founds from this study show that board of commissioners and human capital disclosure are affecting firm’s performance, while firm’s size doesn’t affect firm’s performance.

This study aims to demonstrate the role of CSR in moderating the influence of corporate governance on financial performance. Furthermore, the researchers compared the corporate governance of Islamic banks in Indonesia and Malaysia. Data analysis used Moderate Regression Analysis and independent t-test analysis. The research data is the financial statements of each Islamic bank in Indonesia and Malaysia from 201 to 2020. This study shows that CSR cannot moderate the financial performance of Indonesian and Malaysian Islamic companies. Another result states that there is no difference in the implementation of corporate governance in Indonesian and Malaysian Islamic banks. CSR is becoming an important aspect of the business community. But does not support the company's financial performance. Nevertheless, this remains a common concern because of the importance of natural sustainability and a balanced economy.

This research was aimed to identify factors affecting disclosure quality of Islamic Social Reporting (ISR) disclosure. ISR is an index that measures the level of social disclosure following the sharia principles conveyed by the company in its annual report. To assess corporate social disclosure following Islamic sharia, an index is known as Islamic Social Reporting (ISR). There are four factors believed to influence disclosure ISR quality, i.e. the board of independent commissioners, liquidity, company growth, the age of the company and the size of the company. The data used are secondary data taken from the website of the Indonesia Stock Exchange (see: www.idx.co.id). The population of this study was the Jakarta Islamic Index company listed in Indonesia Stock Exchange during 2014-2016 period. The samples in this study were taken by using purposive sampling technique to obtain 16 companies. Data analysis techniques used are multiple regression analysis methods. The results showed that liquidity and the size of the firm significantly affect the quality of Islamic social reporting disclosure. While for the board of independent commissioner, company growth and the age of the company has no significant effect on quality of Islamic social reporting disclosure.