The purpose of this research is to analyze the effect of corporate governance, profitability, and foreign ownership on dividend policy. This research uses manufacturing company listed in Indonesia Stock Exchange for the period 2014-2016 as the population. Using purposive sampling, 95 data are selected as samples. Data processing in this research uses software program IBM SPSS version 23. The result shows that board size have a significant effect on dividend policy. Board independence do not have a significant effect on dividend policy. CEO duality do not have a significant effect on dividend policy. Profitability have a significant effect on dividend policy. Foreign ownership have a significant effect on dividend policy.

The purpose of this research is to examine the effect of profitability, enterprise risk management and corporate social responsibility on firm value. The sample of this research limited to manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2015. This research uses 150 data with 50 companies selected per year. Analysis tool used multiple linear regression of SPSS 21.00. The dependent variable on this research is firm value, and the independent variable returns on equity, enterprise risk management, and corporate social responsibility. The result showed that return on equity and enterprise risk management affect the firm value, while corporate social responsibility has no effect on firm value.

Specifically, the purpose of this study is: (1) to test the validity and reliability of the measurement model of Fisher's spiritual well-being (SWB) construct (2010); (2) to test the validity and reliability of the measurement model of Forsyth's ethical orientation of decision-making (EDM) construct (1980), and (3) to examine the correlation of Fisher's SWB variables with Forsyth's EDM variables (1980). Testing instruments or measurement models uses confirmatory factor analysis and Cronbach Alpha's reliability and testing correlation uses Perlson's correlation. The data is processed with SPSS version 22. The results of this study showed that: (1) the measurment model of Fisher's SWB construct is valid and reliable; (2) the measurment model of Forsyth's EDM construct is also valid and reliable. It is also concluded that there is a positive and significant correlation between ideal spiritual well-being (ISWB) construct, either in whole (ISWB) and each dimension (ICSWB, IPSWB, ITSWB, IESWB) with ideal ethical orientation of decision-making (IEDM). There is also a positive and significant relationship between lived spiritual well-being (LSWB) construct as a whole with relative ethical orientation of decision-making (REDM). In testing the correlation of each dimension of LSWB construct (LCSWB, LPSWB, LTSWB, LESWB) with REDM construct, despite all the dimensions of LSWB shows positive correlations with REDM, but the level of significance of the association varies. Keywords: spiritual well-being, ethical orientation of decision makingAbstrak: Secara spesifik, tujuan penelitian ini adalah untuk: (1) menguji kelayakan model pengukuran atau instrumen penelitian konstrak kesehatan spiritual model Fisher (2010), (2) menguji kelayakan model pengukuran atau instrumen penelitian konstrak orientasi etikal pembuatan keputusan model Forsyth (1980), dan (3) menguji keterkaitan variabel kesehatan spiritual Fisher dengan variabel orientasi etikal keputusan Forsyth (Forsyth, 1992, dalam Chan & Othman, 2011. Pengujian model pengukuran atau instrumen penelitian menggunakan analisis faktor konfirmatori dan Cronbach Alpha's reliability, dan pengujian korelasi menggunakan Perlson' correlation. Data diolah dengan SPSS versi 22. Hasil penelitian ini menunjukkan bahwa; (1) model pengukuran konstrak kesehatan spiritual yang dikembangkan oleh Fisher adalah valid dan dapat diandalkan; (2) model pengukuran konstrak orientasi etikal keputusan Forsyth juga valid dan dapat diandalkan. Disimpulkan pula bahwa terdapat keterkaitan secara positif dan signifikan antara konstrak kesehatan spiritual ideal, baik secara keseluruhan (ISWB) maupun masing-masing dimensi (ICSWB, IPSWB, ITSWB, IESWB) dengan konstrak orientasi etikal ideal pembuatan keputusan (IEDM). Juga terdapat keterkaitan secara positif dan signifikan antara konstrak

Beberapa penelitian tentang faktor yang mempengaruhi agresivitas pajak telah dilakukan dengan hasil yang belum konsisten. Tujuan penelitian ini adalah untuk menguji secara empiris faktor likuiditas, leverage, capital intensity, komisaris independen dengan agresivitas pajak perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan 63 perusahaan terpilih sebagai sampel. Analisis data dilakukan dengan statistic deskriptif, uji asumsi klasik dan uji hipotesis (analisis regresi berganda, uji F dan uji t). Hasil penelitian menunjukkan hanya likuiditas yang memiliki pengaruh signifikan terhadap agresivitas pajak perusahaan sedangkan pengujian secara simultan memiliki pengaruh. Didapati juga bahwa semua variabel independen mempunyai pengaruh positif terhadap agresivitas pajak, sehingga hipotesis H2 dan H4 ditolak. Likuiditas  perusahaan agaknya lebih ditujukan untuk berekspansi jangka pendek, dan komisaris independen belum mampu meredam agresivitas pajak perusahaan. Kata Kunci: Likuiditas, Leverage, Capital Intensity, Komisaris Independen, Agresivitas Pajak

This study aims to prove the hypothesis that there is influence between brand orientation, trust in buying online, online buying experience in the past of the online purchase intention. The sample of this study was the students of the Faculty of Economics, University Department of Management and Accounting Tarumanagara. The analysis used multiple regression equation using the method of convenient sample selection and non-probability sampling technique. The results of this study indicate that brand orientation, trust in buying online, and online buying experience in the past has positive influence on online purchase intention either partially or simultaneously