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Abstrak: Pengaruh Komite Audit, Ukuran Perusahaan, Ukuran KAP terhadap Tingkat Keselarasan Laporan Tahunan dengan Rerangka Integrated Reporting. Penelitian ini bertujuan untuk mengetahui pengaruh Komite Audit, Ukuran Perusahaan dan Ukuran KAP terhadap Tingkat Keselarasan Laporan Tahunan dengan Rerangka Integrated Reporting (IR). Pemilihan variabel dalam penelitian ini karena penelitian sebelumnya menunjukkan hasil yang inkonsiten. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI periode 2014-2015. Metode pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh sebanyak 64 sampel selama dua tahun pengamatan. Teknik pengumpulan data menggunakan metode dokumentasi. Uji analisis data dalam penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik dan uji hipotesis.Hasil penelitian yang telah dilakukan menunjukkan bahwa Komite Audit, Ukuran Perusahaan dan Ukuran KAP baik secara parsial maupun simultan berpengaruh signifikan terhadap Tingkat Keselarasan Laporan Tahunan dengan Rerangka IR. Kata Kunci: Rerangka Integrated Reporting (IR), Komite Audit, Ukuran Perusahaan, Ukuran KAP.

Early marriage or young marriage is a marriage performed by a partner or one of their partners is still categorized as a teenager under 19 years. The practice of early marriage is most prevalent in Africa and Southeast Asia. In Southeast Asia, data shows that around 10 million children under the age of 18 are married, while in Africa an estimated 42% of the child population is married before they are 18 years old. Indonesia is a country with the highest percentage of marriages in the world (ranking 37), and the second highest in ASEAN after Cambodia. The 2013 Riskesdas data showed that the prevalence of the age of first marriage between 15-16 years was 41.9 percent. Nationally, the average age at first marriage in Indonesia is 19.70 percent / year. Lampung BKKBN noted, throughout 2015, as many as 9675 people married underage or under the age of 20 or early marriage.This study aims to determine the knowledge of young women about the impact of early marriage on reproductive health at Bandar Lampung Cultural High School.Type of quantitative research, descriptive research design, population of 108 people, sample of 93 people, sampling by random sampling technique, data analysis using univariate analysis.The results of the univariate analysis found that young women had knowledge about the impact of early marriage on reproductive health, namely 50 respondents (53.8%) in the good category, 43 respondents (46.2%) in the poor category.Young women's knowledge of the impact of early marriage on reproductive health in a good category of 53.8%.

Tunneling through related party transactions is one of the most challenging aspects in corporate governance. In addition, the impact of tunneling activities may affect to corporate governance's performance in most of Asian countries. Yet, studies on the effectiveness of corporate governance in relation to tunneling are still limited and the results have been inconclusive. This study tries to develop a detection model to distinguish related party transactions that can be categorised as tunneling activities. Furthermore, this study also examines whether corporate governance mechanisms can explain the tunneling activities. The main findings of this study suggest that companies, in Indonesian listed companies, with concentrated ownerships have a greater tendency to conduct tunneling transactions compared to companies with dispersed ownerships, and the overall corporate governance mechanisms implemented by the companies could not be used as predictors for tunneling behaviour.

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