This research investigated to prove that corporate social responsibility has a negative effect on financial distress, and the firm life cycle at the mature stage strengthen effect of corporate social responsbility on financial distress. The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange during the years 2014-2017. Methods of data collection used purposive sampling techniques. There were 49 companies with 170 observations that fulfilled the criteria to be the study sample. This study uses a quantitative approach. Data were analyzed using logistic regression and moderated regression analysis (MRA) with the help of SPSS software. The result showed that corporate social responsibility has a negative effect on financial distress, the firm life cycle at the mature stage strengthens the effect of corporate social responsibility on financial distress. Keywords: Corporate social responsibility, Financial distress, Firm life cycle at the mature stage

This study was aimed to examine the influence of corporate governance on firm value, corporate governance on earnings management, earnings management on firm value, and whether earnings management as a mediating variable between corporate governance and firm value. Corporate governance consisted of institutional ownership, managerial ownership, the board of commissioner frequency meeting, and audit committee frequency meeting. The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange during the years 2015-2017. The data used in this study were the secondary data and followed by the use of purposive sampling method. There were 33 samples with 99 observations which fulfilled the criteria to be the research sample. Data analysis was done by the partial least square approach with SmartPLS software. This study showed that institutional ownership and managerial ownership had a negative influence on earnings management. Board of commissioner frequency meeting and audit committee frequency meeting had no influence on earnings management. Institutional ownership, managerial ownership, the board of commissioner frequency meeting, and audit committee frequency meeting had a positive influence on firm value. Earning management had no influence on firm value and also found that earnings management was not a mediating variable between corporate governance and firm value.

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This study attempts to analyze ethical factors within the framework of the IPO model (input-process-output) as a proxy of audit quality. In more detail, this study creates a model framework that analyzes the influence of ethical factors consisting of integrity, objectivity and independence on audit quality with specific variables. This study was conducted by analyzing 220 respondents from auditors working in public accounting firms in major cities in Java, Indonesia, and analyzed using linear regression techniques. The study results show that the integrity variable has a positive and significant effect on output, and the objectivity variable has a significant effect on input, process and output. Meanwhile, the independence variable has not been empirically proven to have a significant effect on audit quality. These results emphasize the importance of increasing auditor independence in carrying out their duties, and theoretically prove the effect of abstract ethical factor values in empirical testing on audit quality.

The purpose of this study to examine the impact of new accounting standard of finansial instrument (PSAK 71) and lease (PSAK 73) on financial performance and liabilities of Indonesia listed companies. By applying the purposive sampling method, 140 companies for 2019 and 2020 were selected as the sample of this study. The data of this study analyzed using Paired Sample T-test and Wilcoxon Signed Ranks Test. The findings of this study show that new finansial intrument accounting standard PSAK 71) implementation impact to finansial performance (ROE) and liabilities (DAR and DER). This study also found that new lease accounting stardard impact to finansial performance (ROE and ROA) and liabilities (DAR). Moreover this study found that after implemnentation of PSAK 71 will be followed by ROE decreasing and DAR and DER increasing. Meanwhile, firm finansial performance that proxied by ROE and ROA decrease and DER increase since new lease accounting standard (PSAK 73) implemented by indonesian listed companies. This study conclude that new finacial instrument and lease accounting standard finansial performance and liabilities of indonesian listed companies. Indonesian listed companies deal with lower finansial performance and higher liabilities financing after apllying those new accounting standard.