Accounting and financial information are usually given to investors to help predicting the stock returns because the data has the value and historical. This study aims to examine how the ability of financial performance that represent leverage consisting of debt to asset ratio (DAR), debt to equity ratio (DER), and profitability including return on asset (ROA), return on equity (ROE), and net profit margin (NPM) in predicting stock returns. The research applies a final sample of 163 companies of non-financial sector registered in IDX in 2015-2019. This research applies analysis of multiple linear regression. The study results prove that DAR, ROE, NPM have no significant influence toward the stock returns. DER and ROA give such a significant and also negative influence on stock returns. These results mean that investors can consider DER and ROA in predicting stock returns as signals from accounting and financial data. Keyword: Debt to Asset Ratio, Debt to Equity Ratio; Return on Asset; Return on Equity; Net Profit Margin; Stock Return

This study aims to obtain empirical evidence concerning the effect of sales growth and firm size on tax avoidance and to empirically prove whether firm size can moderate the effect between sales growth and tax avoidance. This study was conducted on mining companies listed on the Indonesia Stock Exchange from 2014 to 2019. This study involved 17 companies with a total of 102 observations. Data were analyzed using moderated regression analysis. The results showed that sales growth and firm size had a positive effect on tax avoidance. Besides, firm size strengthened the effect of sales growth on tax avoidance.