Companies that can survive are companies that need to quickly change its strategy from a business based on labor towards knowledge-based business, so that the main characteristics of the company are changed towards a science-based company. This study examines the relationship of value added capital employed, value-added human capital, structural capital value added and financial performance. The method of this research is purposive sampling with a total of 34 samples analyzed by using Eviews version 9. The result stated that value added capital employed has no effect on return on asset, value added human capital has an effect on return on asset, structural capital value added has an effect on return on asset.

Corporate social responsibility in the banking industry has an impact on the environment and society. Research was conducted on the impacts of environmental social responsibility disclosure on future income response coefficients of The Association of South East Asian Nations (ASEAN) Banking to determine the level of concern ASEAN banks have in disclosing corporate responsibility, and to understand the levels of future revenue response coefficients. The variable in this research was measured by corporate social responsibility disclosure, while the variable of the Future Earnings Response Coefficient (FERC) was based on the value of banking stocks. Other variables—size, growth, earning persistence, and earnings volatility—were the control variables. The sampling method used was a purposive sampling approach; a research sample of 280 banks in 5 ASEAN countries was determined with this provision: banking report data were taken from the stock exchanges of each country and sustainability reports, using the Global Reporting Initiative (GRI) standard version 4 (G4) from 2014 to 2018. The researchers used conducted multiple regression analysis to examine the variables. The analysis tools used included panel data, so that data processing was carried out using review software. The results of the study show that corporate social responsibility disclosure has a positive and significant effect on the future earnings response coefficient, whereas other variables (i.e., company size, growth, and earnings persistence), do not have a relationship with the disclosure of corporate responsibility or FERC. Only the volatility of earnings has an influence on disclosure of corporate social responsibility and FERC.

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audit committee, audit committee meeting, board size, and the size of the company has a negative effect on the audit report lag. Then, the commissioners and Big 4 accounting firm has no effect on the audit report lag.

This study aims to uncover the meaning of green accounting in the regulation of the prohibition of the use of plastic materials in Bali. The research method used is a qualitative method with a phenomenological interpretive paradigm that emphasizes an in-depth understanding of the content of green accounting in government rules. The phenomenon is that after the ban on the use of plastic materials, the amount of waste in the final disposal container is increasing, so it is necessary to examine the cause and the implementation of existing regulations. The analysis knife in this research is the ideology of the Tri Hita Karana concept from Bali. The results of this study reveal that first, the concept of green accounting which is a manifestation of corporate social responsibility can be synergized with government regulations based on Tri Hita Karana to reduce the amount of plastic waste. Second, the amount of plastic waste in landfills is dominated by organic waste originating from former religious ceremonial facilities from three regencies in Bali. Third, the regulation of the use of plastic materials in Bali is very effective and has a positive impact on society. Fourth, is the implementation of green accounting has a very significant impact on the amount of waste if all entrepreneurs, especially hotels apply it and have the same goal, namely environmental preservation.

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The importance of sustainability reporting for companies to be able to know the role of the company in disclosing social responsibility and the implementation of corporate sustainability as a manifestation of corporate governance mechanisms, company size and financial performance. This study uses a stratified random sampling method for companies that have revealed sustainability reports and those that do not disclose sustainability reports. The research method uses logistic regression, with a sample of 13 non-financial companies listed on the Indonesia Stock Exchange. Based on the results obtained, it can be seen that the mechanism of corporate governance consisting of independent commissioner variables has a negative influence on sustainability reporting, institutional ownership variables have a positive influence on sustainability reporting, managerial ownership variables have a negative influence on sustainability reporting, audit committee variables have a negative effect on sustainability reporting, the variable size of the company gives a negative influence on sustainability reporting, and financial performance variables which are leverage variables have a negative influence on sustainability reporting.

Enterprise risk management merupakan suatu strategi yang digunakan untuk mengevaluasi dan mengelola semua risiko perusahaan. Hal ini pada dasarnya merupakan rangkaian untuk meminimalisir tingkat risiko sampai batas yang dapat diterima. Oleh karena itu, enterprise risk management memiliki peranan penting karena merupakan proses identifikasi, pengukuran dan kontrol keuangan dari sebuah risiko dari sebuah kegiatan yang dapat menimbulkan kerusakan atau kerugian pada perusahaan tersebut (Dito dan Etna 2012). Pengungkapan manajemen risiko merupakan satu solusi untuk membantu mengembalikan kepercayaan publik dan mengontrol aktivitas manajemen sehingga dapat meminimalisir terjadinya praktik kecurangan pada laporan keuangan. Penerapan pengungkapan manajemen risiko dan pengelolaannya erat ka itan nya dengan pelaksanaan Good Corporate governance, yaitu prinsip transparansi yang menuntut diterapkannya EnterpriseWide Risk Management (Meizaroh dan Lucyanda 2011). Penerapan dan pengungkapan enter prise risk management merupakan salah satu sinyal yang diberikan perusahaan dalam pelaksanaan good corporate governance (Meizaroh dan Lucyanda 2011).Mengelola risiko merupakan suatu keprihatinan yang mendasar dalam lingkungan bisnis global dan sebagai akibat dari banyaknya perusahaan bangkrut. Stakeholder dan pembuat kebijakan (management) telah mengklaim melakukan pengawasan yang lebih dari beragam risiko bisnis yang dihadapi serta bertujuan memastikan akses modal keuangan dan sumber daya lain yang