This study aims to examine the factors that affect the likelihood companies choose the method of fair value for investment properties. Factors in this research consisted of debt levels, the size of the company, information asymmetry and companies in the property industry (control variables).  The population of this research is company publicly traded listed on the Indonesian Stock Exchange 2010-2015 period. The sample selection using purposive sampling, the type of data used is secondary data obtained from the official website of the Stock Exchange. The hypothesis tested using a binomial logit regression models. The results of this study indicate that the level of debt significantly influence the possibility of the selection method for the fair value of investment property. This suggests that the high or low levels of debt may affect the selection of the fair value method. The size of the company, information asymmetry and companies in the property industry did not significantly affect the possibility of the selection method for the fair value of investment property. This suggests that the high or low of company size, and information asymmetry in the property industry has no impact on the possibility of the selection method for the fair value of investment property

This research studies the impact of Indonesian Sustainability Reporting Award (ISRA) 2011- 2015 announcement to abnormal return and trading value activity. The impact of award publication is whether there are some differences between abnormal return and trading value activity before and after ISRA announcement. The research samples are 42 companies accepted the appreciation of ISRA 2011-2015 period. The research data used is secondary data consists of daily stock closing prices and daily trading volume with the observation period seven days before and seven days after the announcement. The model used for the measurement of abnormal return is market-adjusted models. The hypothesis tested by Wilcoxon Signed Ranks Test. The results of this research proved that there is a difference of abnormal return before and after the announcement of ISRA 2011-2015. While the trading value activity there was no difference before and after the announcement of ISRA 2011-2015