This study aims to determine the effect of company performance, company size, leverage, and company growth on the level of CSR disclosure in non-financial companies listed on the IDX for the period 2016 to 2020. Sampling using purposive sampling, obtained 1,940 research observations. The data analysis technique used panel data regression. The results of the study explain that the company's performance has no effect on CSR. The results also explain that firm size, leverage, and firm growth have an effect on the level of CSR disclosure. These results explain that the level of corporate CSR disclosure can be better when the company has assets and a greater level of leverage, but it shows a lower level of CSR disclosure when the company has higher sales growth. Keywords: Firm Performance; Firm Size; Leverage; Growth; CSR.

This study aims to analyze the effect of role conflict and audit experience on audit judgment and skepticism of the professionalism of public accountants as mediating variables. This research is an explanatory research with a quantitative approach. Data was collected using a questionnaire to 47 KAPs in the city of Surabaya. Sampling was done by purposive sampling, then analyzed using path analysis and Sobel test. The results of the study explain that role conflict has a negative effect, while audit experience has a positive effect on audit judgment. On the indirect effect, it is known that role conflict also has a negative effect and experience has a positive effect on audit judgment through professional skepticism from public accountants in Surabaya. Keywords: Role Conflict; Audit Experience; Professional Skepticism; Audit Judgment.

This article contributes to research on the impact of decentralisation reforms on local and regional prosperity. Researchers argue that implementing decentralization reforms can encourage citizens to participate in policy making. To test the idea, this study examines the relationship between fiscal decentralisation, administrative autonomy, direct local elections, and citizen prosperity using the Indonesia Family Live Survey (IFLS) 2007. IFLS is a longitudinal survey that uses face-to-face interviews with adult Indonesians (N individuals = 29,000, N districts = 262). Using ordered logistic regression, we find that fiscal and administrative decentralisation increases the probability that citizens feel prosperous, while direct local elections do not appear to have this effect. This relationship is stronger when the decentralisation reform is conducted in a less-corrupt institutional environment. The findings suggest that decentralisation in the weak political system may improve local prosperity through the improved capacity of Indonesian districts to deliver public services rather than through the opportunities for citizens to participate in local elections

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This paper studies the links between the application of accrual-based accounting and government performance. This study aims to examine the relationship between accrual accounting and government performance improvement. This study uses a quantitative approach with panel data ordered logistic regression. This study is based on 216 observation from Ministries in Indonesia from 2014 until 2016. This research contributes by providing empirical evidence with an understanding of the relationship between accrual-based accounting and performance in the Indonesian Government that has never been done before.  The results of this study prove that the implementation of accrual-based accounting is proven to improve government performance. The Indonesian government adapted government accounting standards from the International Public Sector Accounting Standards (IPSAS) published by the International Federation of Accountants (IFAC). The Indonesian government has substantially adopted these standards and not just a symbolic approach to get legitimacy in international.