The purpose of this study is to examine and explain the effect of the current ratio, return on asset, debt to asset ratio, and total assets turnover to financial distress in the retail trade sub sector for the 2015-2018 period both partially and simultaneously. The research population is all retail trade sector companies listed in Indonesia Stock Exchange (IDX). Sample was selected using the purposive sampling method. The method of data analysis in the form of a quantitative analysis using multiple regression analysis. The results of the study revealed that partially the CR does not affect financial distress while the return on assets, debt to assets ratio and total assets turnover in partial effect on financial distress. Simultaneously, the CR, ROA, DAR and TATO affect the financial distress. This can be a concern for companies to pay more attention to these four elements so that companies avoid financial distress conditions as well as for investors who want to invest. Abstrak: Tujuan dari penelitian ini adalah untuk menguji dan menjelaskan pengaruh current ratio, return on assets, debt to asset ratio, dan total assets turnover terhadap financial distress pada subsektor perdagangan eceran periode 2015-2018 baik secara parsial maupun simultan. Populasi penelitian ini adalah seluruh perusahaan sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia (BEI). Sampel dipilih dengan menggunakan metode purposive sampling. Metode analisis data berupa analisis kuantitatif dengan menggunakan analisis regresi berganda. Hasil penelitian mengungkapkan bahwa secara parsial CR tidak berpengaruh terhadap financial distress sedangkan return on assets, debt to assets ratio dan total assets turnover secara parsial berpengaruh terhadap financial distress. Secara simultan CR, ROA, DAR dan TATO berpengaruh terhadap financial distress. Hal ini dapat menjadi perhatian bagi perusahaan untuk lebih memperhatikan keempat unsur tersebut agar perusahaan terhindar dari kondisi financial distress serta bagi investor yang ingin berinvestasi.

The difference in tax interests between companies and the government encourages companies to regulate the amount of tax burden to be paid, a strategy that is usually used by companies, namely tax avoidance, besides that the tax ratio in Indonesia has decreased from 2012-2017. This phenomenon shows that tax avoidance is still being carried out. This research aims to examine the effect of company size, sales growth, and leverage on tax avoidance in property and real estate companies listed on the IDX in the period 2012-2018. Twenty-one samples were tested with classical assumption test, using multiple regression analysis techniques. The results show that partially company size has an effect on tax avoidance, sales growth has no effect on tax avoidance and leverage has an effect on tax avoidance. Simultaneously, company size, sales growth and leverage have an effect on tax avoidance.Keywords: Leverage, Sales Growth, Tax Avoidance and Company Size

In this globalization era, there are some cases about company's finance data manipulation especially from major bank listed in the stock exchange that finally went bankrupt and cause public accountant got many critics. Audit opinions that given by auditor denote some important information for financial statement's user. Thus, the purposes of this research are examining and analyzing the effect of auditor's quality and earning management to audit opinion on company's sub-sector bank and finance sector listed in Indonesia Stock Exchange period 2015-2017. The sample used in this study amounted to 30 companies using logistic regression analysis techniques. The results showed that auditor quality was not significantly effect for audit opinion while earnings management had a significant effect on audit opinion.

This study aims to analyze and test the effect of financial performance and macro economic to stock price volatility in food and beverages companies listed in the Indonesia Stock Exchange period 2012-2016. Thirtyfive samples are tested by classical assumption using multiple regression analysis technique. The result shows that the financial performance partially has no significant effect on stock price volatility and macro economic partially has no significant effect on stock price volatility. Keywords: ROA, DER, Net Cash Flow, Inflation, Exchange Rate, Interest Rate, and Volatility Stock Price

Financial ratios are used to assess management performance in a period of reaching the target as determined. The purpose of this study is (1) to find out how much the partial influence of roa, cr and quick ratio have on stock returns on PT Astra Agro Lestari Tbk for the period 2007-2017. (2) to find out how much influence together returns on assets, current ratio and quick ratio to stock returns on PT Astra Agro Lestari Tbk for the period 2007-2017. The analytical method used in this study is descriptive statistics. Data was tested using E-Views 10. Partial testing with the t test gets the return on assets and the current ratio does not significantly influence stock returns. Whereas the quick quick ratio has a significant effect on stock returns. Simultaneous test results with f test, namely roa, cr and quick ratio together do not significantly influence stock returns.