This research was aimed to examine and to obtain empirical evidence on audit structure, role conflict, and unclarity role toward auditor performance. This research was done in East Java. Retrieval o f sample was done by using proportionate stratified random sampling based on two strata (partner and audit staff). Data collecting was carried out with questionnaire submitted directly and by airmail. Number o f questionnaires distributed was 120 copies, but only 49 questionnaires returned (40,83%). Results show that audit structure and role conflict have significant effect on auditor performance, but unclarity role does not have significant effect on auditor performance.

Abstract:This study aims to examine the value relevance of accounting information and corporate social responsibility (CSR) for measuring the firm value of companies in Indonesia and Singapore. This study used secondary data in the form of financial statements, annual reports, CSR/ sustainability reports, as well as the company's stock price data. 34 companies were taken as a sample in this study during period 2013-2015. The results show that earnings information was relevant for measuring firm value, both in Indonesia and Singapore. The book value of equity and operating cash flow information was considered relevant in Singapore companies, but in Indonesia, this information was not considered relevant for measuring firm value. CSR information was considered irrelevant in both countries.Keywords: value relevance, earnings, book value of equity, operating cash flow, CSR.Research on the value relevance of accounting information has been widely conducted, but there is no study that compares value relevance of accounting information in Indonesia to other countries. This study was conducted with the aim to analyze value relevance of accounting information in a number of companies in Indonesia and compare with value relevance of accounting information in a number of companies other countries. In addition, this study also examined value relevance of corporate social 9 responsibility information, given that CSR issues are being noticed currently.The relevant information allows investors to measure firm value well so that investors can make informed decisions rationally. Value relevance approach has a view that investors want to make their own predictions about the future return on security; investors collect and process all information to achieve this goal (Scott, 2015: 154). Generally, in decision making, the information first seen by most investors as a consideration is earnings information, since earnings information has the ability to evaluate past events, present events, and predict future events, and to assert expectations that have been created before.In line with changes in economic conditions, there is an issue that value relevance of earnings information is decreasing. Many studies have found that value relevance of earnings information de-JAM 16, 1

This study examines the behavior of firms in Indonesia in relation to the life-cycle and catering theories under the assumption that investors expect optimum returns on stock investments through dividends, capital gains, or both. To this end, we examine 212 firms listed on the Indonesia Stock Exchange during 2010 to 2016 and investigate dividend policy, our dependent variable, in terms of: (1) dividend payers and non-payers and (2) higher, lower, and non-dividend payers. The independent variables in the basic model of this study are retained earnings-over-total-equity, return-on-assets, market-to-book value, firm size, and dividend premium, and the control variables are systematic and idiosyncratic risks. For hypothesis testing, this study conducts two analyses, namely logistic regression and its extension to multinomial regression. The findings confirm that pseudo R-squared and confidence improve under the dividend policy when controlling for risk and dividend payers. We find that mature Indonesian firms pay higher dividends as they are larger and more profitable, with more free cash and insignificant growth opportunities. Conversely, growing Indonesian firms with significant future opportunities pay lower dividends. The findings of this study imply that the dividend policy of mature Indonesian firms supports the life-cycle theory and is inconsistent with the catering theory.

This paper examines a conceptual framework that describes the relationship between energy eco-efficiency, energy audit and environmental performance. In this paper, the authors argue that eco-efficiency and energy audits can directly affect environmental performance. This paper examines responses to a survey of general managers in hotel companies registered with the Indonesian Central Bureau of Statistics. The time horizon of data collection is cross-sectional. The hypothesis was tested using a multiple linear regression analysis approach by interpreting the regression model through the value of the significant coefficient to see the partial effect. In general, the proposed framework obtains adequate fit statistics. Furthermore, the results support the argument that eco-efficiency and energy audits positively and significantly affect the company's environmental performance. A limitation of this study relates to the small sample size, as environmental results and energy use are still considered confidential by many hotel companies. A causal relationship could not be confirmed for the results. The instrument used was fully adopted from previous research without unidimensional retesting. This study contributes to the literature-based view of natural resource energy conservation by responding to recent calls to examine energy conservation efforts on environmental performance. These results can be a special reference for policy-making in companies to improve their environmental performance continuously. This study also has important implications for energy conservation practices by describing the potential for energy savings through eco-efficiency and energy audits to improve environmental performance. These results indicate that energy conservation with improved environmental management accounting mechanisms in Indonesia seems to require more pressure as mandated by the government.

AbstrackThis study aims to determine the effect of the corporate sosial responsibility and independent commissioners on tax aggressiveness. This study are conducted on 130 firm-years manufacturing firms listed in the Indonesian Stock Exchange during period of 2012 to 2016, selected based on purposive sampling method. Tax aggressiveness is proxy by ETR. Corporate social responsibility activities measured based on disclosures referring to Gobal Reporting Initiative (GRI) guideline. Independent commissioner is the proportion of independent commissioner in the board of commissioners. The results show that: 1) tax aggressiveness can be suppressed by the increasing activity of corporate social responsibility, 2) tax aggressiveness is not influenced by independent commissioners in the company.