This research aimed to present an empirical evidence influence of earnings management, corporate governance,  and corporate social responsibility disclosure on tax avoidance. Earnings management measured using model jones, corporate governance mechanism seen from institutional ownership, managerial ownership, audit commute, audit quality. Disclosure of corporate social responsibility using the global reporting initiative generation four (GRI-G4). Tax avoidance as measured by cash effective tax rate (CETR). The sampling method using purposive sampling and data was analyzed using multiple linear regression. The results show that earnings management and corporate social responsibility influence on action of tax avoidance.  Meanwhile, Institutional ownership, managerial ownership, audit committees, and audit quality does not influence on action of tax avoidance. Keywords:  tax  avoidance,  earnings  management,  corporate  governance,  corporate  social responsibility disclosure

Purpose: This study aims to provide empirical evidence of the influence of financial targets, financial stability, external pressure, institutional ownership, ineffective monitoring, quality of external audits, change in auditors, change of director and frequent number of CEO's picture in detecting fraudulent financial reporting. Research methodology: This study proves that financial targets, external pressure, change in auditors, and frequent numbers of CEO's picture have an effect on detecting fraudulent financial reporting while financial stability, institutional ownership, ineffective monitoring, quality of external audit, and change of director are not influential in detecting fraudulent financial reporting. Results: This study proves that financial targets, external pressure, change in auditors, and frequent numbers of CEO's picture have an effect on detecting fraudulent financial reporting while financial stability, institutional ownership, ineffective monitoring, quality of external audit, and change of director are not influential in detecting fraudulent financial reporting. Limitations: This study used logistic regression analysis using a combined model of Beneish M-Score and Altman Z-Score that still contained an inaccurate classification of fraud and non-fraud. In the research, the R-Square value was low which meant that the ability of independent variables to influence the dependent variable was still low. Contribution: This research is expected to enrich the literature and references that can be used as a reference in other studies as well as in the company. The results of this study are expected to provide a deeper understanding of how to predict fraudulent financial reporting using the Beneish M-Score and Altman Z-Score. Keywords: Fraudulent financial reporting, Fraud pentagon, Beneish M-Score, Altman Z-Score

ABSTRAKAnton Robiansyah, Dwi Novita, Furqonti Ranidiah; Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit dan kepemilikan institusional terhadap cost of debt. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI tahun 2012-2015. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian empiris. Teknik pengambilan sampel yang digunakan adalah purposive sample dan terpilih 72 perusahaan unit analisis. Alat analisis data dalam pengujian ini menggunakan OLS (ordinary least square), dimana ingin melihat pengaruh kualitas audit dan kepemilikan institusional terhadap cost of debt. Berdasarkan hasil dari penelitian ini menunjukkan bahwa kualitas audit berpengaruh negatif terhadap cost of debt dengan tingkat signifikansi 0.014 yang berarti bahwa perusahaan yang memilih KAP BIG4 yang memiliki reputasi yang baik dan ini dipandang sebagai hal positif bagi pihak kreditur. Sedangkan kepemilikan institusional tidak berpengaruh terhadap cost of debt dengan tingkat signifikansi 0.847 menunjukkan bahwa ada atau tidaknya kepemilikan institusional perusahan -perusahaan di Indonesia tidak mempengaruhi hubungan kepemilikan intitusional dan biaya utang. ABSTRACT Anton Robiansyah, Dwi Novita, Furqonti Ranidiah;This study aims to analyze the effect of audit quality and institutional ownership on the cost of debt. The population in this study are all manufacturing companies listed on the Stock Exchange in 2011-2014. The type of research used in this study is empirical research. The sampling technique used was purposive sample and selected 72 unit analysis companies. The data analysis tool in this test uses OLS (ordinary least square), which wants to see the effect of audit quality and institutional ownership on the cost of debt. Based on the results of this study indicate that audit quality has a negative effect on the cost of debt with a significance level of 0.014 which means that the company that chooses the BIG4 KAP has a good reputation and this is seen as a positive thing for the creditor. Whereas institutional ownership does not affect the cost of debt with a significance level of 0.847 indicating that the presence or absence of institutional ownership of companies -companies in Indonesia does not affect the institutional ownership relationship and the cost of debt.

Abstract   This study aims to provide empirical evidence that understanding tax regulations, government accountability, awareness of taxpayers and tax penalties have a positive effect on taxpayer compliance. the data used in this study is primary data. Primary data was obtained from questionnaires distributed to MSMEs' Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 130 questionnaires, but only 102 questionnaires were processed. Data were analyzed using multiple linear regression analysis using the SPSS program. The results of testing hypotheses show understanding of taxation regulations and government accountability does not affect taxpayer compliance, while taxpayer awareness and tax sanctions have a positive effect on taxpayer compliance. The results of the study show that the lower the taxpayer's understanding of taxation regulations, and the lower the accountability of the government will make taxpayers increasingly disobedient in carrying out their tax obligations. Whereas, the higher the awareness of taxpayers and the more assertive the sanctions applied by the Director - General of taxation, the more obedient Individual Taxpayers who have businesses in Bengkulu City will carry out their tax obligations.   Keywords: Taxpayer Compliance, Understanding Tax Regulations, Government Accountability, Taxpayer Awareness, and Tax Sanctions.

The aim of this study to determine the effect of leadership style and motivation on employee performance in PT. Propan Raya Samarinda (PT. RCS). The population and sample in this study consisted of 42 employees. Methods of data collection using questionnaires, observations, and interviews. Data analysis techniques with regression analysis that explains the influence of leadership style and motivation on employee performance. The results showed that leadership has a positive impact on employee performance in PT RCS. A better leadership style will give a better performance of the employee. And also, motivation has a positive impact on employee performance. An employee who has a great motivation will show a good performance. Both variables have an impact on performance, and all of them have to be good in all organizations, so employee's performance will increase along with organization operational. But, from this analysis, results mean that the leadership style variable is more significant in influencing employee performance than the motivation variable.