Earning management has become a common phenomenon that occurs within a company and is difficult to avoid. Earnings management can be done because managers must obey the certain rules. This happens in the banking industry because the banking industry has more stringent regulations than other industries. This study aimed to examine the effect of corporate governance on earnings management with investment opportunity set as intervening variable. Dependent variable of this research was earnings management. The independent variable of this study was corporate governance mechanism which was proxy with the proportion of independent commissioners. The intervening variable of this study was investment opportunity set. The samples of this study were banking companies listed on the Indonesia Stock Exchange (BEI) in 2012-2015. The analytical method used was path analysis. The results of this study indicated that corporate governance could reduce the occurrence of earnings management practices. Meanwhile, corporate governance did not affect the investment opportunity set and investment opportunity set did not influence the earnings management so that investment opportunity set could not mediate the influence of corporate governance on earnings management.

Purpose: This study examines the factors that can affect dividend policy. The factors discussed are profitability, leverage and company size. Therefore, the purpose was to determine whether profitability, leverage and firm size can have an influence on the occurrence of dividend policy. Research Methodology: This research was conducted quantitatively. The population used is the companies engaged in manufacturing and also listed on the Indonesia Stock Exchange for 2016-2018 period. Purposive sampling method was used for determining a sample data. The total data is 149 data. The data testing method uses multiple regression analysis. Results: This research have a result that conclude that profitability have an effect toward dividend policy but leverage and firm size cannot affect dividend policy. Limitations: Generalization of result cannot be used for this research other than manufacturing companies and there are 91% other factors that can affect dividend policy. Contribution: This research contributes in terms of empirical evidence that can be used by investors and/or potential investors to learn about factors that can affect company policy regarding dividens. Keywords: 1. Dividend Policy 2. Profitability 3. Leverage 4. Firm Size

Abstract This study aims to examine the effect of managerial ownership, audit committee, profitability and leverage on accounting conservatism. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The sampling technique in this study used purposive sampling. The total data used in this study was 494 data during the 2015-2019 period. The analytical technique used in this research is multiple regression analysis. This analysis test was carried out using PLS. The dependent variable in this study is accounting conservatism. Meanwhile, the independent variables in this study are managerial ownership, audit committee, profitability, and leverage. The results of this study indicate that managerial ownership does not affect accounting conservatism. This is because the average level of managerial ownership is low and share ownership does not come only from managerial. The audit committee and profitability affect accounting conservatism where the more members of the audit committee and the higher the profitability value, the higher the accounting conservatism. Meanwhile, the higher the leverage value, the lower the accounting conservatism. Key Words: managerial ownership, audit committee, profitability, leverage, accounting conservatism.

The aim of this study is to test the impact of corporate governance and investment opportunity set toward dividend policy with earnings management as intervening variable. The sample of this study is non-financial firms listed in Indonesia Stock Exchange and also a member of Corporate Governance Perception Index on 2012 and 2013. The method that used in this study is multiple regression. The results showed that company with strong corporate governance really cared about shareholders interests by giving high dividend for them. Meanwhile, earnings management has no impact toward dividend policy.