This study aims to examine the relationships between the environmental management system, environmental performance, and carbon emissions disclosure in Indonesia, a country with rich natural resources. The study focuses on the plantation industries so as to better capture the disclosure behavior of companies directly engaged in natural resources. They were all registered on the Indonesian Stock Exchange (IDX) from 2013 to 2017. The testing of the hypotheses uses multiple linear regressions. Test-F shows a model that is stable and significant. The research results show two variables that have been proven to be insignificant with regard to carbon emissions, namely the environmental management system and leverage. Research further proves that ISO 14001 and leverage did not affect the commitment to express carbon emissions. Environmental performance and age firms in this research have affected positive and significant impacts on disclosure of carbon emissions in the plantation industries. This demonstrates that companies that receive the PROPER Awards from the Ministry of Environment and Forestry are those with good environmental performance in accordance with government regulations to reduce greenhouse gas emissions.

Research aims: This study aims to examine the effect of ISO 14001 empirically, Governance Structures and companies led by back with a military to carbon emissions disclosure in the manufacturing company that registered at the (IDX) Indonesian Stock Exchange of 2013 to 2017. Design/Methodology/Approach: The sample in this research was 53 companies chosen based on purposive sampling technique. The data used was 265 observation. The testing of hypotheses uses Ordinary Least Square (OLS) regression with STATA v14. Research findings:The research results show that there are three variables have proven to be not significant to carbon emissions, namely board independent, military connection, and return of equity. Research proves that board independent, military relationship, and return of equity did not affect commitment to express carbon emissions. On the other hand, this research demonstrates that there is four a variable that has significant impact on the carbon emission disclosure in manufacturing company that is, board size, ISO 14001, firms size and leverage. Theoretical contribution/ Originality: This research explain that the average Carbon Emission Disclosure (CED) performance of companies that have militaryconnected is higher than companies that not military-connected. Companies that have an ISO 14001 certificate with military connections have a higher average and are significantly higher than companies that are not connected with the military. Practitioner/Policy implication: The results of this study indicate the importance for companies to pay attention to the environment of production activities and the need for the government to set standards for disclosure of carbon emissions in order to achieve clean. Research limitation/Implication: The research carried out is still limited to companies that publish carbon emissions disclosures, inconsistent and still relatively low because disclosure of carbon emissions is still voluntary.

Reduced Audit Quality is an act of decreasing audit quality that is considered to be a deliberate practice because it reduces the quality of audit work and thereby increasing the possibility of opinion on inappropriate financial statements. Factors affecting reduced audit quality actions arise due to the presence of role conflict, role ambiguity and role overload. This study was conducted to find out the effect of role conflict, role ambiguity, and role overload on reduced audit quality. The sampling was conducted using purposive sampling technique. The number of samples obtained was 44 samples. Data were collected using a questionnaire method via Google Forms on auditors working at public accounting firms in the city of Surabaya and Sidoarjo. Data analysis technique used for hypothesis testing was multiple linear regression analysis. The results of hypothesis testing show that role conflict and role ambiguity have no significant effect on reduced audit quality, but role overload has a significant effect on reduced audit quality.

PT. Jamkrida Bali Mandara is a Credit Guarantee Institution in Bali, Indonesia. Reformulating business strategies is needed as a part of their strategies to win business competition and to achieve the goal of company. The objectives of this study are: identifying its internal strengths and weaknesses, as well as its external opportunities and threats; finding out the accurate business model and strategy of PT. Jamkrida Bali Mandara to grow and win the business. The analytical method used is descriptive qualitative analysis method, mapping current business models, SWOT analysis of current business models and designing new business model innovations. Data collection methods used is thorough interviews and observations by determining the population and a sample of 20 people. SWOT analysis with IFAS matrix shows result of 3.116 and EFAS matrix shows of 3.160 which are in Quadrant I in IE Matrix. So that market penetration and development and product development are strategies that must be done to increase credit guarantee. There are several policies in the future that need attention for the management of PT. Jamkrida Bali Mandara as follows: a) Market Development, b) Product Development, c) Automated business process using information and Tecnology, and d) Business Partner Development.