The objective of this research is to examine the effects of tax, foreign iownership, and firm size on the application of transferi pricing in the manufacturing companies listed on Indonesia Stock Exchange (IDX) during 2013-2017. This study is hypothesis-testing research by using purposive sampling method with a total of 110 samples of data. Secondary data in the form of financial statements with the year ended 31 December were obtained from the IDX. Logistic regression was used to test the hypotheses. The results of thisi research show that tax, foreign ownership, andi firm size simultaneously influences the application of transfer pricing. Meanwhile partially tax was found to significantly influence the application of transfer pricing. In addition foreign ownership and firm sizei does not influence the application of transfer pricing.

This study aims to determine whether there are differences in the performance of Public Islamic Bank (BTPN Syariah)  before  and  after  spin-off.  The  financial  ratios  used  are  CAR (Capital  Adequancy  Ratio),  NPF  (Non Performing Finance), FDR (Financing to Desposit Ratio), BOPO (Operating Expenses to Operating Income), and ROA (Return On Asset). The research method used in this research is descriptive comparative. Type of data used is secondary data in the form of quarterly financial statement of BTPN Syariah, quarter 1 2011 until with quarter 3 2014 for data before spin-off and quarter 4 2014 for data after spin-off. Data analysis was done by using Normality Test and Paired Sample T-Test. Data is processed by using SPSS (Statistical Pakage for Social Science) 25th version. The results of this study showed that at the ratios of BOPO there is no difference between before and after spin-off. While in the ratios of CAR, NPF, FDR and ROA there are difference between before and after spin-off

This research  aims to investigate  the influence  of BOPO,  Non Performing  Financing,  and Firm  Size on Efficiency Level of Islamic Banking in Indonesia. The efficiency score is obtained using Data Envelopment Analysis (DEA) Method. The type of data employed is secondary data from financial statements of each banks between 2014 and 2018. The results of this research indicate that (1) Operating Expenses against Operating Income, Non Performing Financing,  and  Firm  Size  simultaneously  affect  the  efficiency  level,  (2)  Operating  Expenses  against  Operating Income does not affect the efficiency level, (3) Non Performing Financing does not affect the efficiency level, and (4) Firm Size affects the efficiency level of islamic banking in Indonesia

The purpose of this study is to see how participation in budgets, budgetary target features, and leadership style affect budget performance. The study's population is a Regional Work Unit (SKPD) in Aceh Besar District, which was sampled using the purposive sampling methodology. The Head of Service, Head of the Finance Section, and Technical Implementation Officer of Activities represented by the Head of Planning at 34 SKPD Aceh Besar District were the respondents in this study. They were structural officials involved in the creation and implementation of the budget. Multiple linear regression analysis was used to analyse the data in this study, which was done with the help of the statistical programme SPSS version 25.The results showed that (1) budget participation, budgetary goals characteristics, and leadership style had a simultaneous effect on budget performance, (2) budget participation had no effect on budget performance. budget performance, (3) budgetary goal characteristics affect budget performance, (4) leadership style affects budget performance.

The objectives of this research are to examine (1) the effect of operating profit margin, dividend payout ratio, profitability, and price earning ratio simultaneously on income smoothing, and (2) the effect of operating profit margin, dividend payout ratio, profitability, and price earning ratio partially on income smoothing.            The method used in this research is purposive sampling method. The sample of this research is LQ-45 company listed in Indonesia Stock Exchange during 2010 until 2014. The analysis method used in the research is logistic regression.            The result of this research are (1) operating profit margin, dividend payout ratio, profitability, and price earning ratio simultaneously have an effect on the income smoothing, (2) operating profit margin and dividend payout ratio partially have an affect the income smoothing and, (3) profitability and price earning ratio have not effect on the income smoothing