The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder’s concern.An auditor is an independent part of giving an opinion about the information contained in the financial statementsthroughits audit quality. Audit quality can be reduced if the auditor is not independent anymore. This study aims to analyze the effect of audit tenure, audit rotation,audit fee, accounting firm size, and auditor specialization to audit quality. The population of the study is manufacturing companies listed on the Indonesia Stock Exchange in2015-2017. The sample was taken by a purposive sampling method and obtained 50 companies as samples. Data were tested using logistic regression. The results of this study indicate that audit rotation,fee audit, and accounting firm size do not affect audit quality,meanwhile, the audit tenure and auditor specialization affect audit quality.

The aimed of this community service activity is to increase understanding of the village stakeholders, members of the BPD and community representatives in the village

Liquidity risk is the potential loss arising from the inability of a company to fulfill its obligations or to fund an increase in assets at maturity without incurring unacceptable costs or losses. The purpose of this study is to analyze the corporate governance factors that influence liquidity risk disclosure. Its factors are the proportion of independent commissioners, audit committees, managerial ownership, and institutional ownership. The sampling technique used a purposive sampling method in consumer goods industrial classification companies listed on the Indonesia Stock Exchange on 2016-2018. The multiple regression uses to analyze the data. Results indicate that the proportion of commissioners and audit committees have an effect on liquidity risk disclosure, meanwhile managerial ownership and institutional ownership have no effect on liquidity risk disclosure.Keywords: liquidity risk disclosure, the proportion of independent commissioners, audit committees, managerial ownership, institutional ownership.

New public management memberi pengaruh terhadap tata kelola yang lebih baik untuk keuangan pemerintah daerah pada banyak negara di seluruh dunia. Hal ini menyebabkan pemerintah pusat mengembangkan perbaikan pengelolaan pemerintah daerah dengan memberikan transfer dari pemerintah  pusat  ke  daerah.  Penelitian  ini dilakukan untuk mengetahui kinerja keuangan di negara-negara Asia Tenggara: Indonesia, Malaysia, Thailand, dan Filipina. Negara-negara Asia Tenggara diambil sebagai sampel karena negara-negara di kawasan ini memiliki beberapa kesamaan dalam kegiatan pemerintah. Pendapatan dan pengeluaran pemerintah daerah masing-masing pemerintah daerah di setiap negara digunakan sebagai indikator kinerja keuangan. Data dianalisis menggunakan  analisis  varian.  Hasil  menunjukkan  bahwa  tidak  ada  perbedaan kinerja keuangan di negara-negara Asia Tenggara. Oleh karena itu, keempat negara di kawasan Asia Tenggara: Indonesia, Malaysia, Thailand, dan Filipina mampu melakukan tata kelola pemerintahan yang baik untuk masyarakat. Kata Kunci:kinerja keuangan, pendapatam dan belanja daerah, negara-negara Asia Tenggara.