The purpose of this research is to investigate whether the commitment of companies to their stakeholders has a relationship with better financial results and also to establish the extent and pattern of corporate disclosure in the top listed companies in the ASEAN region. This research found that there is a moderate to strong positive correlation between all the variables when analyzed as a whole. However, the correlation result varies when broken down into individual countries and sectors. There is an increasing awareness of CSR disclosure in the top listed ASEAN companies.

The objective of this study is to examine the factors influencing audit fee in companies which have applied Good Corporate Governance. This study uses a sample of data from companies listed on the Indonesia Stock Exchange LQ 45 during the year 2011 and 2012. Data is analyzed by using model developed by Wu (2012) using multiple linear regression. The research found that assets (company size) significantly affect/determine audit fee paid by clients to audit firms. Whereas other factors such as profit, business complexity and number of subsidiary are not significant in determining audit fee.

The Effect of Growth, Managerial Ownership and Profitability toward Firm Value IntroductionThe purpose of establishing a company is to achieve maximum profit, increase the prosperity of the owners or shareholders and maximize the value of the company which is reflected in the share price. Stock prices are often associated with go public companies which tend to always try to increase the value of the company to attract investors. Investors will see aspects that describe the good performance of a company. Company value is a factor that is considered by investor before he or she invests his/her capital in the business. This is because the value of the company is often related to the stock price. A high level of profit will be obtained by investors if the share price is also high and can provide prosperity to the owners or shareholders. Maximizing the value of the company will increase investor confidence in the company's results. One way to measure the value of the company is to use the financial ratio Price Book to Value (PBV) is a ratio that compares the value of shares to value of the book from one corporation. The results of the calculation of the share price against the book value per share will show how the company's performance against its book value. This means that the higher the PBV value, the higher the company will show the company's performance in the future and can get a positive signal by investors. There are several factors that can affect the company value, including: company growth, managerial ownership and company's profitability. Corporate growth can reflect an increase or decrease in the total assets owned by the company. Good asset growth in a company is a company that has resources that can generate profits so that it adds to the assets already owned by the company. The company's growth is a sign of a company that has profitable aspects, and investors will expect the rate of return from the investments made to show good development. Each company has a significant influence to corporate value where the high corporate value, the company's growth rate will also increase.Managerial ownership is the management party who actively participates in decision making such as managers, directors or commissioners and is also given the opportunity to own company shares. With this ownership, managers will act carefully in making decisions because they will also bear the consequences of the decisions taken.Effective managerial ownership will be a mechanism in overcoming agency conflicts related to the management's interest in managing the company efficiently in order to increase company value (Susanto, 2016). The development of the property and real estate sector will certainly attract investors because land and building prices tend to rise, the supply of land is fixed while demand will continue to increase such as residences, offices, shopping centers and others. In property and real estate companies the level of profitability is very important to assess the company's ability to se...

The objective of this research is to evaluate disclosure compliance of CSR activities, including policies, programs and cost for sustainable development of the companies. Data collected from Indonesia Stock Exchange and analyzed by qualitative content analysis method. There is only 9% of companies that disclose sustainability report. Coal and Mining industry is the leader in term of Economic application level, while the least is Financial Service industry. Most of Financial service industry placed more on disclosing community related, product and customer, and human resource activities. Financial service industries have a better application in social indicators rather than environment indicators.

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