Tax avoidance has been a main concern of almost in the world. It is mostly done by tax payer due to its legality. This study aims to analyze factors affecting tax avoidance (i.e, profitability, leverage, independent bord, audit committee, and fiscal loss compensation) with firm size as a control variable. Implementing purposive sampling approach, this study ended-up with 30 companies for 2011-2015 period (i.e., 150 observations). By using OLS regression, the findings shows that profitability influences positively on tax avoidance, meanwhile, leverage and fiscal loss compensation affect negatively on tax avoidance. Moreover, corporate governace mechanisms (i.e., independent board and audit committee) and firm size as a control variable do not have a significant influence on tax avoidance. Therefore, this study contribute to providing empirical evidence on factors affecting tax avoidance in Indonesian banking companies.

Purpose This study aims to investigate the influences of corporate governance mechanisms on earnings management practices and corporate social responsibility (CSR) disclosure, at the manufacturing companies listed on the Indonesian Stock Exchange. The authors consider the moderating effect of earnings management on the relationship between governance mechanisms and CSR. Design/methodology/approach Insights are drawn from five years company data generated between 2010 and 2014, thus covering a five-year period. Ordinary least squares (OLS) regression analysis is applied to test the hypotheses developed. Finding OLS regression results indicate that institutional ownership, managerial ownership and independent boards have a significant deterrent effect on earnings management, while institutional ownership and board of directors have significant positive impact on CSR. Moreover, OLS results reveal a strong moderation effect of earnings management and a positive link between governance and CSR. Originality/value These findings have significant policy implications for public policy, regulatory bodies, companies and other stakeholders including the investors in Indonesia. Insights from this study will help to shape and implement an optimal governance system that can address the problem of earnings management and CSR initiatives in Indonesian companies.

A B S T R A C T

Purpose This study aims to investigate the effects of intellectual intelligence, emotional intelligence, internal locus of control, and auditors’ experience (intrinsic characteristics) and organizational culture (an extrinsic characteristic) on auditors’ professionalism. Design/methodology/approach Data are collected from auditors working in public accounting firms in the Central Java and Yogyakarta provinces of Indonesia between March 1 and June 30, 2017, using survey questionnaires with a Likert scale (one-five). The ordinary least squares (OLS) regression method is used to analyze the data. Findings Findings from OLS regression reveal that emotional intelligence, internal locus of control and auditors’ experience positively influence auditors’ professionalism. However, intellectual intelligence and organizational culture do not show any effect on their professionalism. Originality/value Even though there are some limitations, such as how to measure intellectual intelligence, and the relatively small size of the sample, this study makes a significant contribution because it is the first study to measure the joint effect of both intellectual and emotional intelligence and the first to examine the influence on auditors’ professionalism of both individual and organizational characteristics.

Rapid expansion by modern businesses impacts significantly on traditional businesses, including Village Unit Cooperative as a business model mandated by The Indonesian Primary Constitution, i.e, The Constitution of 1945. Several weaknesses faced by Village Unit Cooperative against modern business include limited resources (i.e, financial and infrastructure), low level of education for employees and managers, traditional managerial style, and so-forth. Data collected through in-depth interview with the head of the cooperative unit and other related officers as well as village unit cooperatives' managers and staffs in Banyumas Region, Indonesia as a sample of this study, conclude that almost Village Unit Cooperatives are in bad financial performance. Therefore, it needs an effective revitalization model to strengthen both financial and nonfinancial performances of cooperative to keep the survival of this business. This study aims to find out an effective revitalization model that could be implemented on Village Unit Cooperatives in Banyumas region in particular and as a model for all Village Unit Cooperatives in Indonesia in general. Therefore, the Village Unit Cooperatives are able to survive and contribute in boosting populist economic system for Indonesian people. To achieve this objective this study implements qualitative approach by using observations, in-depth interviews, and focus group discussions in data collection during the 2014-2015 period. Then, data is analyzed with the interaction method which consists of data reduction, data presentation and drawing a conclusion to develop the most appropriate revitalization model for Village Unit Cooperatives in Indonesia. Moreover, findings of this study suggest that the revitalization of Village Unit Cooperatives could be developed in several steps, i.e, classifying Village Unit Cooperatives into active and inactive, reactivating and merging inactive Village Unit Cooperatives, restructuring all Village Unit Cooperatives, and strengthening their businesses.