The objective of this study is to examine the effect of profitability that proxied by return on net operating assets and total asset turnover. Valuation is proxied by the price to book value. Size is proxied by total assets and Managerial Discretion is proxied by CEO Tenure. The analytical method used in this study is regression of bunches. The samples of this study are listed companies in property, real estate, and building construction that actively trading between 2013 until 2015 in Indonesia Stock Exchange.The results of this study indicate that the variable return on net operating assets, price to book value, size has a positive influence on the disclosure of stock return, while the total asset turnover and CEO tenure has no effect on the disclosure of stock return.

This study examines the effect of budgetary goal characteristics to budget realization rate with internal control as a moderating variable. Respondents in this study are head of division in the Islamic State University Syarif Hidayatullah Jakarta. Convenience sampling method used in this research, while multiple regression and moderate regression analysis used to data analizing. The results show that budgetary participation, budgetary evaluation, budgetary feedback, budget goal clarity and budget goal difficulty simultaneously and significantly influence budget realization rate, and the result of analysis partially on an independent variable is not influencing to budget realization rate. And Internal control can't be a moderating variable for budgetary participation.

This study examines the laws and regulations that form the legal basis of governance of state universities and their implications for academic and non-academic autonomy. The purpose of this study is to find answers to policies and practices of academic and non-academic governance and find alternative support of university management concepts and practices from the study of laws and regulations on higher education and legislation on state finance. Data analysis is using qualitative by studying the ideal concept (according to regulation, observation and documentation). The results of this study conclude that the governance of state universities in the context of academic autonomy is still too dominated by the government. In non-academic autonomy is also not yet fully implemented such as organizational structure, staffing, finance, and international cooperation.

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