<p><em>This study aims to examine: (1) the influence of institutional ownership, independent commissioners on tax avoidance on firm value (2) the influence of tax avoidance on firm value (3) the influence of institutional ownership, independent commissioner to firm value mediated by tax avoidance. The population of this study are manufacturing companies listed on the Indonesian Stock Exchange for the study from 2013-2016. This study purposive sampling and arrived at 92 firms, using path analysis technique. The results of this study indicates that (1) institutional ownership significantly influence tax avoidance (2) independent commissioners have no influence on tax avoidance; (3) institutional ownership does not influence the firm value; (4) independent commissioner and tax avoidance have significant effect to firm value; (5) tax avoidance does not mediate the institutional ownership relationship to firm value.</em><em> </em><em></em></p><strong><em>Keywords: </em></strong><em>Executive Incentives, Firm Value, Independent Commissioners, Institutional Ownership, Profitability, and Tax Avoidance</em>

The auditor is the most important part of the assessor component of an organization’s financial statements. People who need financial information as a basis for making decisions expect the independence of public accountants in assessing financial statements so that in order to maintain reputation, auditors are always required to be careful in maintaining audit quality. This study aims to examine the effect of task complexity on audit quality with auditor dysfunctionality as a moderating variable. The research sample used auditors who work in KAP located in Surabaya with the sampling technique using purposive sampling method. The source of research is the primary which comes from the collection of survey on respondents to obtain individual opinion. There are 66 questionnaires that meet the criteria to be sampled. Hypothesis testing uses linear regression and moderated regression analysis. The results showed that task complexity had an effect on audit quality. Dysfunctional auditors are not able to moderate the complexity of the task on audit quality

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, <em>dividend policy</em>, <em>leverage</em>, dan keputusan investasi terhadap nilai perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia (BEI). Dalam penelitian ini ditetapkan teknik pengambilan sampel dengan menggunakan <em>purposive sampling,</em> dan berdasarkan kriteria yang telah ditentukan maka jumlah sampel sebanyak 10 sampel perusahaan konstruksi yang secara berturut-turut tidak mengalami kerugian dan membagi dividen selama tahun 2013-2015. Data penelitian merupakan data sekunder yang diperoleh dari <em>Indonesian Stock Exchange </em>(<em>www.idx.co.id</em>) dari tahun 2013-2015. Pengujian hipotesis penelitian digunakan teknik analisis regresi linier berganda dengan alat bantu aplikasi SPSS (<em>Statistical Product and Service Solutions</em>). Hasil penelitian menunjukkan bahwa: 1) Profitabilitas tidak berpengaruh terhadap nilai perusahaan. 2) <em>Dividend policy</em> tidak berpengaruh terhadap nilai perusahaan. 3) <em>Leverage</em> tidak berpengaruh terhadap nilai perusahaan 4) Keputusan investasi berpengaruh terhadap nilai perusahaan.

Tujuan dari penelitian ini adalah untuk mendeskripsikan pengaruh Pergantian Manajemen, Audit Fee, dan Audit Delay terhadap keputusan Auditor Switching Voluntary pada perusahaan Manufaktur yang terdaftar di BEI tahun 2015-2017. Adapun manfaat hasil penelitian ini diharapkan dapat sebagai penambah wawasan dan masukan yang positif bagi perusahaan, investor, dan literatur atas Auditor Switching Voluntary. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian pengujian hipotesis yang sudah ditentukan di awal riset menggunakan alat analisis data regresi logistik. Sampel penelitian menggunakan metode purposive sampling sejumlah 111 perusahaan dengan 333 laporan keungan tahunan yang dapat diteliti. Hasil penelitian menunjukkan nilai signifikansi Pergantian Manajemen dan Audit Fee lebih besar dari 0,05 yang berarti tidak berpengaruh dan tidak signifikan terhadap Auditor switching Voluntary. Sementara Audit Delay memiliki ninlai signifikansi 0,006 < 0,05 yang berarti memiliki pengaruh dan signifikan terhadap Auditor Switching Voluntary.

This study aims to obtain empirical evidence regarding the effect of tax morale, tax sanctions and the application of e-filling on tax compliance. This research is quantitative research. Data collection techniques in the study used an online questionnaire with a sample of 65 respondents. Technical data analyst using multiple linear regression. The results showed that tax morale and the application of e-filling had a positive effect on tax compliance. This shows that taxpayers who work in Surabaya have a spirit that comes from within themselves and have a high awareness that the taxes they deposit to the state treasury are mandatory contributions which will later be used for the construction of public facilities. The tax reporting system with e-filling will make it easier and provide convenience for taxpayers to report their taxes faster. Meanwhile, tax sanctions have no effect on tax compliance. This shows that taxpayers still think that the implementation of tax sanctions is less strict and the lack of socialization of regulations and taxpayers do not understand the risks if taxpayers do not report their taxes. Keywords : Morale; Sanctions; E-Filling; Tax Compliance.