<p class="Style3"><em>The objectives of the research is to find out the impact of luntaty disclosures </em><em>on earnings response coefficient (ERC). The populati n of this study was </em><em>public manufacturing companies listed at Jakarta Stoc Exchange in 2005 period. There were 31 manufacturing companies meet th criteria was chosen </em><em>as sample. This research is explanatory research, and th data analysis were </em><em>treated as cross-section. Earning persistence, systematic risk company </em><em>growth, leverage and company size which in prior stOies described ERC </em><em>variation, in this research used as controlling vaable. The research </em><em>hypothesis were tested using the multiple regression analysis. The result ofthis </em><em>research before and after use the which described ERC variation show that </em><em>voluntary disclosure had significantly negative influence  on earnings response </em><em>coefficient</em></p><p class="Style3"><em>Keywords: Voluntary Disclosures, Earnings Response Coeficient</em></p><p class="Style3"><em><br /></em></p>

This study aims to analyze the essential corporate governance determinants of related party transactions (RPTs) in Indonesia. Based on a hand-collected sample of three business groups of small, medium, and large-cap publicly listed firms on the Indonesia Stock Exchange (IDX) for 2013–2019, panel regression results find that foreign shareholders and firm size have a significant effect, at –2.402 and 0.248, respectively. The moderating model of audit quality shows that domestic shareholders, foreign shareholders, and firm size are significantly negatively associated, with –5.627 and –5.958 at 5%, respectively. Similar results show that foreign shareholders and independent commissioners significantly negatively affect related party transactions at –2.864 and –1.845, moderating the firm size at 10% and 5%, respectively. The moderation of regression results also indicates that audit quality and firm size tend to strengthen negative effects on the association between related party transactions and corporate governance. The moderation interaction confirms that audit quality will determine that domestic and foreign shareholders tend to increase the number of affiliate transactions. The interaction of complete information quality will force domestic and foreign shareholders to increase the role of affiliate transactions in creating firm value. The larger size of the firm, which is owned by foreign shareholders, will increase the intensity of cross-border related party transactions through the combined effects in the context of internationalization with a tendency of expropriation and transfer pricing practices, which can reduce government tax incomes. Acknowledgment We are grateful to the Ministry of Education, Culture, Research and Technology, Indonesia, for research grant No. 163/E4.1/AK.04.PT/2021, as well as the editor of the Investment Management and Financial Innovations journal, peer reviewers, and some colleagues for their suggestions, criticism and comments that significantly improved this paper.

This paper aims to offer new evidence as to how sub-related party transactions (RPTs) can be related to corporate governance for Indonesia's business group. We address an ongoing theoretical tension and some recent research in the RPTs literature by focusing on revenue, expenses, loans, and receivables. Business groups are classified by size or market capitalization. This paper examines whether RPTs in the business group relate with domestic/foreign shareholders, independent board/commissioner, and firm size as controlling factors. The business groups wereselected through purposive sampling that met the analysis criteria with their typology in the population of business groups listed on IDX. We used panel data analysis for four models. This relationship is more pronounced than some recent research for business group firms and firms with more highly concentrated foreign ownership regarding the effect RPTs on revenue, expenses, loans, and receivables. Related to the controlling variable, firm size shows a significant effect on every sub RPTs. The results may imply that foreign ownership exploits Indonesia with expenses such as cross-border transactions of capital goods, intangible property (royalty), intra-firm services, and the cost of debt. Therefore, there is a need for a balanced interest for government and business in Indonesia via foreign directinvestment with corporate governance implementation and adaptive regulation.

This study aims to examine the effect of Disclosure of Corporate Social Responsibility (CSR), Accounting Conservatism, Leverage, Earnings Response Coefficient (ERC) partially or simultaneously. The research method used is a quantitative research method and uses secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange. The samples used were 34 companies in 2015-2019 whose acquisitions used the purposive sampling method. The analytical method used is multiple linear regression analysis technique. The results of this study, partially, Disclosure of Corporate Social Responsibility (CSR) and Accounting Conservatism affect the Earnings Response Coefficient (ERC). Meanwhile, Leverage has no effect on the Earnings Response Coefficient (ERC). Simultaneously, Disclosure of Corporate Social Responsibility (CSR), Accounting Conservatism, and Leverage affect the Earnings Response Coefficient (ERC).

Penelitian ini bertujuan untuk menguji pengaruh kecerdasan intelektual, kecerdasan emosional, perilaku belajar, latar belakang sekolah menengah,  melalui stress kuliah berpengaruh terhadap tingkat pemahaman konsep dasar akuntansi. Sampel dari penelitian tersebut adalah mahasiswa Progam Studi Akuntansi Universitas YARSI Jakarta Pusat. Cara pengambilan sampel dilakukan dengan non probability sampling berupa purposive sampling dan didapat sampel sejumlah 57 responden. Penelitian ini menggunakan data primer dan sekunder. Data primer dengan menyebarkan kuesioner untuk memperoleh data kecerdasan emosional, perilaku belajar, latar belakang sekolah dan stress kuliah.  Data sekunder yaitu nilai mata kuliah pengantar akuntansi dan skor tes IQ. Metode analisis yang digunakan adalah regresi linier berganda dengan metode analisis jalur.  Hasil penelitian menunjukkan bahwa kecerdasan intelektual, kecerdasan emosional, perilaku belajar, latar belakang sekolah menengah,  melalui stress kuliah berpengaruh terhadap tingkat pemahaman konsep dasar akuntansi.