This study aims to obtain empirical evidence whether the capital adequacy ratio, nonperforming loans, loan to deposit ratio and operational efficiency has an influence on bank profitability. The samples used were 27 banking companies listed on the stock exchange Indonesia during the years 2011-2013. Data analysis was performed with the help of a software program Statistical Product and Service Solutions (SPSS) for Windows version 16.00. The results showed that the operational efficiency has an influence on bank profitability, while capital adequacy ratio, non-performing loans dan loan to deposit ratio has no effect on bank profitability.

Fundamental and technical analysis is used by analysis to predict the trend ofstock price and trading volume. Studies conducted aimed to determine the effect of fundamental analysis to technical analysis. Combining two forms of analysis can produce a more accurate prediction of the stock price movement of listed cement companies in Indonesia Stock Exchange. Research experts indicate that the fundamental and technical analysis can be used independently with the ability to predict stock price movements. This study combines both analysis in a model that can provide a more robust predictive capability in the Company's share price movements of cement. Fundamental analysis is the economy wide scope, one of the predictions of financial performance. In this study the total asset turnover, return on assets and return on equityto determine which stocks are pretty good. While technical analysis is usedaccumulation distribution line that has a better ability to predict future stock prices because the data contained technical stock price and trading volume to determine when to buy and sell momentum. These results indicate that the total asset turnover, return on assets and return on equity significantly influence the accumulation distribution line. While the individual that the return on equity has no significant effect. The results of this study are expected to improve knowledge for the readers, especially investors in order to obtain optimal benefits.

Every public company is required to submit financial statements audited bypublic accountant every year. This study examines the effect of the increase in assets, increase in profitability and increase in liquidity on leverage of public companies in the trade, services and investment sector, which are listed on the stock exchanges of Indonesia. This study used multivariate equation model. The study found that the increase in assets providing a positive influence but not significant. The increase in profitability provides positive influence and significant, while the increase in liquidity provides negative effect significantly.

The purpose of this study is to test empirically the effect of Corporate SocialResponsibility (CSR) on the financial performance of banking companies listed in the Indonesia Stock Exchange (IDX). In contrast to previous studies, this study uses the social bank characteristics for the measurement of CSR. Social bank characteristics are a proxy of sustainability development. The company's performance is proxied by Tobin's Q. The sample was banking companies listed on the IDX in 2008 to 2012. This study used a multiple regression model and the R software to test the hypothesis. At the 5% significance level, the results show that CSR significantly affects the financial  performance of banking companies listed in the IDX. The regression coefficient of CSR  on corporate performance is -0.075769, thus CSR as measured by the social bank characteristics as a proxy of sustainability development is significantly negative on firm financial performance as measured by Tobin's Q. In other words, CSR-basedsustainability development does not affect the increase of financial performance of banking companies that are listed in the IDX.

This study investigates the role of book-tax differences in indicating the growth of earnings, accruals and investor expectation that reflected in stock price for one period ahead earnings. The methods of research that used in is pooled regression and the technic that used in is purposive sampling, i.e. the choice of sample is being selected by researcher. Using the earnings data of 26 (twenty six) trading companies from the year 2004-2007, the results showed that firm years with large positive (negative) book-tax differences (book income in excess of taxable income) have earnings that are higher than firm years with small book-taxes differences. Furthermore, there are no effect between accruals and investor expectation that reflected in stock price with one period ahead earnings. This study has limitations. One of its is the number of sample is relative short and the sample is not random. The other is the period of study is relative short, only 4 years.

This study aims to determine: the effect of the role of the commissioners, to the implementation of the principles of good corporate governance, the influence of the role of the commissioners and the implementation of the principles of corporate governance either partially or simultaneously on the performance of Bank Perkreditan Rakyat in Tasikmalaya. The method used a quantitative descriptive study population is a Bank Perkreditan Rakyat in Tasikmalaya, sampling using purposive sampling technique, with analysis tools using path analysis. The results showed that: the role of the board of commissioners, the implementation of the principles of corporate governance and bank performance generally categorized as good; the role of commissioner to the application of the principles of good corporate governance positively and significantly; and, the role of the commissioner and the application of the principles of good corporate governance partially and simultaneously on the performance of positive and significant influence.

This study examine the influence of debt to equity ratio, firm size, institutional ownership, public ownership, independent board and audit committee on profitability and the impact for earning management. Populationfor this studywas 65 natural resource company listed in Indonesia Stock Exchange Period 2012-2015. Based on purposive sampling method, 21 natural resource company was selected (or 84 observation). Data was selected from the companies’ financial reports and analysed by using path analysis. This study found thatdebt to equity ratio, firm size, institutional ownership, public ownership, independent board and audit committee simultaneously affect profitability and earning management. Partialy, only independentboard affect profitability and only institutional ownership and public ownershipaffect earning management. Futhermore, profitability can only mediate the affect of institutional ownership, public ownership and independent board to earning management.

The aim of this research was to get the empirical evidence about the effect of professionalism, integrity, and audit fee on quality audit. This research uses causal-comparative method with primary data that acquired from the distribution of questionairres. The research population was 255 Public Accounting Firm (KAP) in DKI Jakarta are registed at IAPI, and sample in this research was 41 Public Accounting Firm (KAP) in DKI Jakarta, with a simple random sampling technique. Researcher managed to collect 177 respondents from 41 Public Accounting Firm (KAP). Data analysis was used multiple linear regression. Based on the research, variable professionalism, integrity, and audit fee variable have simultaneously effect on quality audit.

The purpose of this research was to determine the effect of family ownership on real earnings management with corporate governance as a moderation variable in this relationship. This research is also looking at the role of accrual earnings management as a substitute in the relationship accrual earnings management with real earnings management in a family company. This study uses data 61 manufacturing companies on the Indonesia Stock Exchange in the period 2010 to 2013. The research results according to which hypothesized that family firms tend to negatively affect with real earnings management. The role of corporate governance as strengthening internal oversight negative effect on family companies with real earnings management. The results also proved the existence of a relationship of substitution for family firms tend to be doing accrual earnings management than real earnings management. This is because on the one hand the motivation of control as a strong incentive to do accrual earnings management in the family company, while on the other hand, the family companies tend to dislike real earnings management for their negative performance impact.

This research meant to obtain a description on how much was the influence of the Indonesian’s Local Governmentsforwardness on the accrual-based Government Accounting System implementation to the quality of Local Government Financial Statements at the early stage of accrual basis executionin 2015. This research develops data from the Indonesian State Audit Institution’s Performance Audit Report on the Local Governments' Efforts in Implementing the Accrual-Based Government Accounting System by using three variables namely the commitment on regulation and policy;the Human Resource Management (HRM) in financial, assets, and Information Technology (IT); and the IT governance. Subsequently, examines the influence of those variables on the quality of 2015 Local Governments' Financial Statements.The results of this study indicate that the human resourceson financial, asset and IT management have a positive influence on the quality of the accrual-based Local Governments' Financial Statements. Conversely, the commitmentto regulation and policies and the IT management did not have a sufficient effect onthe improvement of the accrual-based Local Governments' Financial Statements quality. Thus, this research provides a recommendation for Local Governments, especially for those who have not achieved unqualified opinion, to improve their HRM in financial, asset and IT management in the benefit of escalating theiraccrual-based financial statements quality.

This study aims to examine the role of the government internal auditor (APIP) on civil servant performance. Further this study analyze the effect of motivation (intrinsic and extrinsic motivation) as mediating variable between the role of the APIP on civil servant performance. The study is conducted in Kudus Regency, Central Java, Indonesia. This research was conducted through a survey with a random sampling method to all civil servants in the Government of Kudus, Central Java, Indonesia. The sample of this research consists of 272 employees. The statistical analysis using SEM-PLS for hypothesis testing. The results shows that the APIP role has positive influence on employee performance. Further, the study provide evidence that intrinsic motivation mediating the relationship between APIP role and the civil servant performance. However, extrinsic motivation do not mediate the relationship between the role of APIP and civil servants performance. The result shows that the increase of APIP role and intrinsic motivation positively affect civil servant performance.

The purpose of this study was to examine and analyze the influence of money ethic, intrinsic and extrinsic religionsity against tax evasion. In addition to test and analyze the effects of intrinsic and extrinsic religionsity as moderating the relationship between money ethics against tax evasion. The theory rooted in selfishness that tax evasion action is not considered a violation because the act of self is not an ethics violation. While different views in the Theory of Ethics Teonom that, tax evasion is an act of abuse of religion because religion is recommended to give us what we have to help others poeple. Metode study is a quantitative method by distributing questionnaires to 113 individual taxpayers at the Tax Office in Semarang. The sampling technique used is convenience sampling. While data analysis technique used in this research is regression test moderation absolute difference using SPSS. The results showed that money ethics and intrinsic religionsity influence on tax evasion, while the extrinsic religionsity no effect on tax evasion. While variable intrinsic religionsity in this study proved to be moderate the relationship money ethics against tax evasion. But diferrent result showed extrinsic religionsty not moderate the relationship money ethics against tax evasion

This research analyzes about the influence of financial performance ratio to profitability of Rural Bank of Sharia in Indonesia. Financial performance ratio variables are proxied by the Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Operating Income Operating Expenses (BOPO). Profitability ratio is proxied with Return on Assets (ROA) and Return on Equity). The method used is Lin-Log Logarithm Transformation on Multiple Regression model. The results explain that the Capital Adequacy Ratio (CAR) ratio has no effect and the direction of negative moving relation to ROA and ROE. Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR) ratios have a negative moving influence and direction towards ROA and ROE. Operating Expense and Operating Revenue Ratios have a significant influence. Direction of negative moving relation to Return on Assets (ROA) and positive to Return on Equity (ROE). This study found that the profitability of Sharia Rural Banks in Indonesia (BPRS) is influenced by the level of problem financing, proper allocation of financing, and the balance of operational efficiency.

After going through initial public offering process, the company must trade its shares in the secondary market. Companies should conduct signaling to users, such as investors and potential investors by providing information that can be utilized as a basis for investment decision making. The information announced (which includes earnings information) is expected to have a quality that allows investors and potential investors to predict company performance in the future. This study was conducting  to investigate investors behaviour by observing trading volume, stock returns and earnings response coeffesient (ERC) in the short and long term. This study uses data and samples from the Indonesia Stock Exchange from 2006 to 2015. Hypothesis testing is done by using multiple linear regression and independent sample t test. The result showed that earnings information give effect to trading volume, stock returns, and ERC  in short term (one year after IPO)  and  long term (for 5 years or more after IPO). The next result in the short term the stock trading volume, stock returns, and ERC is greater when compared with the volume of stock trading, stock returns, and ERC in the long term.

The objective of this study is to examine the effect of auditor independence, group cohesiveness, and individual factors on internal audit effectiveness of regional inspectorates. In addition, this study also intends to examine whether group cohesiveness mediates relationship between auditor independence and internal audit effectiveness. Population of this study is regional inspectorates located in some regencies/municipalities in Central Java Province and East Java Province, Indonesia. Method of analysis of this study is structural equation modeling by using Smart PLS. The results indicate that, as predicted, auditor independence has a positive and significant relationship with internal audit effectiveness. Interestingly, this study proves that group cohesiveness partially mediates relationship between auditor independence and internal audit effectiveness. Unfortunately, individual factors (i.e. level of education and work experience) do not have significant relation with audit effectiveness.

The main objective of this study is to assess the quality of accrual accounting implementation in Indonesia local governments. In the context of Indonesia local government, to the author's knowledge, this study is the first in proposing a concept to assess the quality of accrual accounting, which is based on the timeliness of transaction recognition. The quality of accrual accounting is assessed through five types of accrual transactions, which are converting assets to expenses transactions, accruing unpaid expenses transactions, accruing unpaid assets transactions, accruing uncollected revenues transactions, and converting liabilities to revenues transactions. This research is descriptive qualitative research because this research aims to provide facts about quality of accrual accounting implementation in Indonesia local government. The data used in this study is primary data in the form of questionnaires obtained directly from the respondents. The respondents of this study are people who have experience in preparing the local government financial statements. Results of this study are, first, the quality of accrual accounting implementation in Indonesia is low with the quality score of 48.57%. Second, there is no significant difference in the quality of accrual accounting implementation in local government with unqualified opinions and local government with qualified  opinions. Third, there is no significant difference in the quality of accrual accounting implementation among types of local governments, namely regency local government, municipal local government, and provincial local government.

This research is aimed to examine (1) effect of discretionary and innate accrual on earnings predictability (2) effect of market share and financial health on relationship between real earnings management and earnings predictability. This research use manufacture firms listed in Indonesian Stock Exchange 2003-2015 as research sample, with 2013-2014 as research period. Accrual earnings management is measured by discretionary and innate abnormal accrual. Real earnings management is measured by aggregate of abnormal cash flow of operation, abnormal production, abnormal discretionary expenses. As expected, discretionary accrual as opportunist act does not support earnings predictability, while innate accrual as information signaling of business model improves earnings predictability. Real earnings management as information signaling of market share and financial health improves earnings predictability as well. In general, earnings management as information signaling is more likely to communicate condition of firm and leads to informativeness of earnings.

This research purpose is to test empirically and analyze the influence of zakat, qardh, murabahah, mudharabah, musyarakah, and corporate social responsibility (CSR) towards financial performance (ROA) Commercial Bank Syariah in Indonesia in 2012-2016 period of time. The analyzing technique used double linear regression. Research population is Syariah Commercial Bank listed in Financial Service Authority (in Indonesia called OJK) year 2012-2016. The sample taken by using purposive sampling, within the Syariah Commercial Bank criteria that showed the financial report in 2012-2016 period. The data taken based on publication that conducted by the enlisted Banks. Thus, the number of taken samples is 10 out of 13 Syariah Commercial Bank in Indonesia. The research result showed that zakat, qardh, and murabahah does not affect the Syariah Commercial Bank financial performance. Mudharabah and corporate social responsibility (CSR) showed significant negative influence towards Syariah Commercial Bank financial performance, while musyarakah affects significantly positive toward Syariah Commercial Bank financial performance in Indonesia.

This study focuses on performance contracts and the use of performance measurement systems that can affect the performance of government organizations. Implementation of the Contract / Performance Agreement was only implemented in 2015, so it is worth investigating. The context of this research becomes very important to see the reality that occurs in government agencies that tend to report excessive good performance and minimize information about the failure of the program. Performance reports submitted in the form of Government Institution Performance Accountability Report (LAKIP) have been biased. The bias arises because the performance that is delivered is not like the reality in the field so as to mislead the public as the information user and ultimately result in excessive expectations of government institutions. This study examines the influence of contractibility and culture control on the organization's performance and financial accountability of the Regional Government Agency of Banten Province using SEM-PLS test equipment. Test results of 145 sampled data that spread throughout the district in Banten Province resulted in the conclusion (1) contractibility positively affects the performance of public sector organizations; (2) culture control positively affects the performance of public sector organizations; (3) the performance of the organization positively affects the financial accountability of public sector organizations

This research investigates the impact of financial distress on the magnitude of different earnings management approaches, namely real earnings management and accruals earnings management. This research utilizes a total of 2002 firm-year observations from 259 publicly-listed companies and 20 sub-industries in Indonesia from the year 2005 to 2014. Financial distress causes a significant increase of real earnings management and a significant decrease of accruals earnings management. It means that the healthier the company, the bigger the magnitude of real earnings management that is conducted through managing production costs and discretionary expenses. On the other hand, the lower the financial health of the company, the bigger the magnitude of accruals earnings management that is conducted through managing discretionary component of accruals.