Sri-Kehati Index has been increased since 2009, though return on equity has decreased. Stock price will be affected by the ROE so that the value of the firm also decreases. In this study, the independent variables are intangible assets, profitability, and sustainability report. The dependent variable is the value of the firm. This study aims to determine the effect of intangible assets, profitability, and sustainability report on the value of the firm in a company registered in Sri-Kehati Index Indonesia Stock Exchange. The population are all companies registered in SriKehati Index in the period of 2009- 2014, while the sample is determined by purposive sampling method so as to obtain 5 companies. The analytical method used is the panel data regression analysis. The results show intangible assets, profitability, and sustainability report simultaneously significant effect on value of the firm. While partially intangible asset has significant negative effect and profitability has significant positive effect on value of the firm.

Earning persistence is a component of Earning quality. This research aims to determine the effect of book tax differences and operating cash flow toward earning persistence. Book tax differences variable is projected with permanent difference and temporary difference variable because of the differences between accounting and fiscal policy. The population in this study are food and beverage sub sector manufacturer companies listed on Indonesia stock exchange during 2010 to 2014. The sample selection technique used is purposive sampling and 15 companies that are included within five-years period in order to get 75 samples were observed. The method of data analysis used in this research is panel data regression using the software Eviews 8. Abstrak: Persistensi laba merupakan salah satu komponen dari kualitas laba. Penelitian ini bertujuan untuk mengetahui pengaruh book tax differences dan aliran kas operasi terhadap persistensi laba. Variabel book tax differences diproyeksikan dengan variabel perbedaan permanen dan perbedaan temporer akibat dari perbedaan kebijakan akuntansi dan fiskal. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor food and beverageyang terdaftar di BEI tahun 2010 sampai 2014. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 15 perusahaan yang disertakan dengan kurun waktu 5 tahun sehingga didapat 75 sampel yang diobservasi. Metode analisis data dalam penelitian ini adalah regresi data panel dengan menggunakansoftware Eviews 8.0.Hasil penelitian menunjukan bahwa Perbedaan Permanen, Perbedaan Temporer dan Aliran Kas Operasisecara simultan berpengaruh signifikan terhadap Persistensi Laba. Sedangkan secara parsial Perbedaan Permanen, Perbedaan Temporer tidak berpengaruh terhadap Persistensi Laba danAliran Kas Operasiberpengaruh signifikan dengan arah positif terhadap Persistensi Laba. Berdasarkan hasil penelitian, maka untuk menilai kinerja perusahaan selain menggunakan laba, investor dan pihak lain dapat menggunakan aliran kas operasi sebagai alternatif lain yang menunjukkan performa perusahaan.

An investor needs to collect financial information as a matter of consideration in making his economic decision by using earning response coefficient. The value of ERC that appears will be goodnews when the value is raised high and will be badnews when the value of ERC is low. This research aims to test how the influence of CSR Disclosure, Audit Committee and Default Risk to Earnings Response Coefficient. The research was conducted on the basic and chemical industry sectors list on the IDX from 2015 to 2018. By using pusposive sampling technique obtained as many as 23 companies with 4 years observation time obtained amount 92 observations. Outliers performed 11 observations so that the number of observations used was 81 observations with Non-probability sampling. This research uses a descriptive statistical analysis technique and a data panel regression method. Results showed that the CSR Disclosure, Audit Committee, Default Risk simultaneously, has an influence on the earnings response coefficient. Partially, audit committee has a negative affect on the earnings response coefficient. While the CSR Disclosure and Default Risk has no affect on the earnings response coefficient.

Corporate university phenomenon is not new; General Motors began the GM institute in 1927. After that corporate university grew quickly until 1900s when the number of corporate universities increased to 1800. Today, it is reported that there are 2400 corporate universities. Some 40% of Fortune 500 companies already have a corporate university. Corporate University is a name given to the virtual engine that acts as an umbrella, bringing together all the existing training and development units within the corporation to ensure the effective and efficient deployment of all organizational learning initiatives as a strategic and operational enabler. Corporate University should link learning to organization performance. This paper presents an overview landscape of corporate university in Indonesia. Several multinational companies such as PT Telkom Indonesia, PT Pertamina, and PT PLN have implemented corporate university, share their experience in setting up the Corporate University, and how corporate university helps to energize the organization performance. The purpose of this study is to try to explain the contribution and understand the concept of corporate university and to describe the reasons that it is important for corporate university to develop in Indonesia. This paper develops the conceptual model by summarizing existing theories and comparing the different models of corporate university in several multinational companies.

Fraudulent financial statement merupakan kecurangan yang paling jarang terjadi namun memiliki dampak kerugian yang paling besar dibanding jenis kecurangan lainnya. Hal ini tentu dapat membuat kekeliruan dalam hal pengambilan keputusan. Penelitian ini bertujuan menganalisis fraudulent financial statement dalam perspektif fraud diamond berupa pressure, opportunity, rationalization, dan capability. Jumlah sampel adalah sebanyak 175 yang terdiri dari 35 perusahaan properti, real estate, dan konstruksi bangunan yang terdaftar di BEI tahun 2013-2017. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan software EVIEWS 9. Hasil penelitian menunjukkan bahwa financial stability, external pressure, financial target, nature of industry, ineffective monitoring, change in auditor, opini audit, change in director berpengaruh secara simultan terhadap fraudulent financial statement. Secara parsial, financial target, nature of industry, ineffective monitoring berpengaruh positif signifikan terhadap fraudulent financial statement sedangkan financial stability, external pressure, change in auditor, opini audit, dan change in director tidak berpengaruh terhadap fraudulent financial statement