This research aims to analyze and test the influence of audit quality, corporate social responsibility, and company size compensation against tax avoidance on food and beverage manufacture companies listed in Indonesia Stock Exchange (BEI) in 2011(BEI) in -2015 AbstrakPenelitian ini bertujuan untuk menganalisis dan menguji pengaruh dari kualitas audit, corporate social responsibility, dan ukuran perusahaan terhadap tax avoidance pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2015. Populasi dalam penelitian ini adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2011-2015. Teknik pengambilan sampel yang digunakan yaitu puposive sampling dan diperoleh 10 perusahaan manufaktur subsektor makanan dan minuman dengan periode pengamatan selama 5 (lima) tahun sehingga didapat 50 unit sampel dalam penelitian ini. Metode analisis data dalam penelitian ini adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa kualitas audit, corporate social responsibility, ukuran perusahaan secara simultan berpengaruh signifikan terhadap tax avoidance. Secara parsial, kualitas audit dan corporate social responsibility berpengaruh negatif terhadap tax avoidance, sedangkan ukuran perusahaan tidak berpengaruh terhadap tax avoidance.Kata Kunci : kualitas audit, corporate social responsibility, ukuran perusahaan, tax avoidance.

An investor needs to collect financial information as a matter of consideration in making his economic decision by using earning response coefficient. The value of ERC that appears will be goodnews when the value is raised high and will be badnews when the value of ERC is low. This research aims to test how the influence of CSR Disclosure, Audit Committee and Default Risk to Earnings Response Coefficient. The research was conducted on the basic and chemical industry sectors list on the IDX from 2015 to 2018. By using pusposive sampling technique obtained as many as 23 companies with 4 years observation time obtained amount 92 observations. Outliers performed 11 observations so that the number of observations used was 81 observations with Non-probability sampling. This research uses a descriptive statistical analysis technique and a data panel regression method. Results showed that the CSR Disclosure, Audit Committee, Default Risk simultaneously, has an influence on the earnings response coefficient. Partially, audit committee has a negative affect on the earnings response coefficient. While the CSR Disclosure and Default Risk has no affect on the earnings response coefficient.

Income smoothing is strategy where management increases or decreases profits to reduce fluctuation. Income smoothing is common form of profit management. Income smoothing measured using Eckel Index which can distinguish between companies that did and did not undertake income smoothing. Eckel uses CV for profit and net income. Index which has a result less than 1 is classified as a grader, index which has a result more than 1 is classified as nongrader. This study aims to determine the effect of profitability, firm size, and value of company on income smoothing. The object using company registered in Jakarta Islamic Index 2011-2015. Sampling technique used in this study is purposive sampling. Analytical method used in this study is logistic regression. The results show that profitability, company size, and value of company simultaneously influence income smoothing. Partially, profitability and company size significantly negative direction of income smoothing, the value of the company have significant influence with a positive direction toward the practice of income smoothing.

Maximizing shareholder wealth can be done by increasing the value of the company. Companies with high PBV ratios will show a high corporate value, this condition make interest for investors to invest in the company. This study aims to analyze the effect of debt policy proxied with Debt to Equity Ratio (DER), profitability proxied with Return On Equity (ROE), and asset management proxied by Total Asset Turnover (TATO) to firm value proxied by Price to Book Value, simultaneously and partially. The population is mining companies listed on BEI. Sample selection technique used is purposive sampling and obtained 30 mining companies in 2013-2016, Data analysis method is panel data regression analysis using software Eviews version 9, Based on the result of research, simultaneously DER, ROE, and TATO have significant effect to company value. Partially, DER and TATO have positive significant effect, ROE have positive but insignificant effect.

Gross export growths in the mining sector have experienced negatively for the last few years. One of the negative impact is the reduce of revenue generated in the mining sector causing some companies gain negative profit that can trigger financial distress. This research goal is to know the effect of liquidity, activity, growth, board of directors, and audit committee give impact to the financial distress in the mining companies that listed on IDX in the period of 2011-2016. The research sample was collected by purposive sampling method in order to obtain 24 companies. Logistic regression analysis is also used to be the method of this research. The results showed that liquidity, activity, growth, board of directors and audit committee have simultaneous significant effect, but at the same time, liquidity and activities have partial significant effect to the condition of financial distress.