This study aims to analyze the effect of good corporate governance mechanisms (institutional ownership, managerial ownership, and independent commissioners) on accounting conservatism with leverage as a moderating variable. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2016 are the population in this study, which consists of 135 companies. The samples are selected with some criteria which result in 33 firms each year (99 units of analysis). The data are analyzed using moderated regression analysis with a test of absolute difference values using SPSS software. This study shows that institutional ownership and independent commissioners have a significant positive effect on accounting conservatism, while managerial ownership has a significant negative effect on accounting conservatism. Leverage moderates the effect of managerial ownership and independent commissioner on accounting conservatism but do not moderate the effect of institutional ownership on accounting conservatism. This study concludes that good corporate governance mechanisms that have been implemented can affect accounting conservatism practice in the company.

Purpose This paper aims to examine the sequential effect of cost of equity capital and corporate social responsibility (CSR) disclosure with family ownership as a moderating variable. Design/methodology/approach This empirical study examines samples of manufacturing firm in Indonesia using multiple regression analysis. Findings Firms with high cost of equity capital in previous years have extensive CSR disclosure level. Further, firms with extensive CSR disclosure get benefit of lower cost of equity capital in the following year. Family ownership weakens the effect of previous years cost of equity capital on CSR disclosure. On the other hand, family ownership does not moderate the effect of CSR disclosure on the cost of equity capital. Research limitations/implications This study has limitations in terms of CSR measurement using keywords which may not include overall reporting contents. This study also excludes information in sustainability reports and websites, images and scanned files that may provide additional information about the company’s social and environmental activities. This study is limited in terms of the generalization aspect because it only examines firms in one type of industry in one country over three years’ period. Originality/value This study provides empirical evidence on the sequential effect of cost of equity capital and CSR disclosure with family ownership as moderating variable from an emerging market context, which has been rarely explored in the previous research.

This paper aims to examine the determinants of Islamic Social Reporting (ISR) disclosure levels and examine whether legal origins affect ISR disclosure levels. This study examined samples from Islamic banks in Indonesia and Malaysia between 2013 and 2015 using regression analysis. The result shows that a bank's size and age positively affect ISR disclosure level. Profitability negatively affects ISR disclosure level, and the number of Sharia Supervisory Boards did not affect ISR disclosure level. Legal origin affects ISR disclosure levels. It was also observed that banks in common law countries have a higher disclosure level than banks in civil law countries.

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This study investigates the relation between corporate social responsibility (CSR) and the required rate of return (cost of capital), both cost of equity and cost of debt. Up to 690 observations of listed companies in Indonesia for the years 2013-2015 are studied using multiple regression analysis. The CSR disclosure score is measured using a percentage of the keyword coverage in a company's annual report with NVivo software. This study also uses a manual indexing procedure according to the GRI G4 list items to check its robustness. The results show that previous year's cost of equity and cost of debt motivate companies to disclose CSR extensively in the current year. After disclosing CSR more extensively, it is not proven that companies gain benefit in the form of lower cost of equity and cost of debt in the next year. Investors and creditors do not perceive CSR disclosure as a means of reducing asymmetric information or as an information risk. CSR disclosure per se may not be perceived as risk-reducing activities by investors and creditors, and thus, does not guarantee lower cost of capital.

The COVID-19 pandemic has negatively impacted the economic growth of Indonesia. Government regulations to limit large-scale social activities has caused marketing and financial difficulties for micro, small and medium enterprises (MSMEs). Digital and financial literacy have the potential to overcome the problems. This study attempts to identify the determinants of MSME sustainability during the pandemic. By using a questionnaire, this study collected 204 data from MSMEs for further analyses. MSME sustainability is influenced by the digital and financial literacy of MSME owners and is a cause for concern. The implementation of health and safety measures (HSM) has an insignificant impact on business sustainability, but HSM affects financial and digital literacy. Entrepreneurial skills are important to improve HSM and owners’ digital and financial literacy. The government and other parties need to provide more soft loans and facilitate MSMEs to develop entrepreneurial skills, digital and financial literacy to improve business sustainability during the pandemic.

Purpose of the study: This paper aims to examine the factors influencing local government internal control weakness, includes leverage, locally generated revenue, capital expenditure, complexity, previous year's internal control weaknesses findings Methodology: The population of this research is the audit report of the Audit Board of the Republic of Indonesia (BPK) in the Regency/City of West Indonesia with a total of 263 financial statements. The purposive sampling method is used, resulting in 186 financial statements as samples. Hypotheses are tested using multiple linear regression using SPSS V.21. Main Findings: The results of the study show that locally generated income, capital expenditure, and previous year’s internal control weaknesses findings positively affect the weaknesses of local government control. Meanwhile, leverage and regional complexity do not affect the weaknesses of local government internal controls. Lack of supervision among revenues and expenditures causes a decrease in local government internal control system quality. Applications of this study: This study can be useful for local governments to minimize the internal control weakness in the organization. Novelty/Originality of this study: Leverage and previous year’s finding on internal control weaknesses variables are included in this study because there have been only a few studies that use those variables. This research uses a different proxy than the previous ones with the aim of getting more accurate results.

The COVID-19 pandemic has forced all the universities in Indonesia to switch their on-campus learning to online learning. Some universities could only provide emergency online learning since they were not ready to conduct proper online learning. This switching may decrease the students' engagement with learning and impact their perceived competencies. Operational accounting competencies (OAC) are important basic competencies which allow accounting graduates to perform generic jobs in their field. Hence, this study attempts to identify the impact of emergency online learning on students' perceived OAC. A survey was used to collect data on the students' engagement with synchronous and asynchronous learning and OAC. The study collected 122 items of data and analysed them using descriptive and path analyses. The students have reported that synchronous learning-online classroom engagement-only had a small impact on improving their perceived OAC. The improvement in the students' perceived OAC was mainly caused by asynchronous learning in terms of active, collaborative and enrichment Heri Yanto