This research was conducted to determine the effect of profitability, liquidity, leverage, activity, and dividend policy toward stock prices. In this research profitability is measured by ROE, liquidity is measured by CR, leverage is measured by DER, activity is measured by TATO, and dividend policy is measured by DPR. Purposive sampling method is used to collect the sample. The number of samples used is 15 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2017 that meet the specified criteria. The analytical method used in this research is multiple linear regression. The program used to process the data is IBM SPSS 25. This research shows that profitability (ROE), liquidity (CR), leverage (DER) and activity (TATO) have a significant positive effect toward stock prices. On the other hand, dividend policy (DPR) has no significant effect toward stock prices despite showing that it is positively correlated.

The purpose of this research is to obtain empirical evidence about the effect of company size, financial leverage, and liquidity on financial performance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. This research uses 45 manufacturing companies using purposive sampling method with a total of 135 data in three years. The data used is secondary data in the form of financial statements. The results of this research indicate that company size (SIZE) has a positive and significant effect on financial performance (ROA). Financial leverage (DER) has a negative and not significant effect on financial performance (ROA). While liquidity (QR) has a positive and significant influence on financial performance (ROA).

Abstract:The purpose of this research is to confirm the validity and reliability of the Milliman, Czaplewski and Ferguson's measurement model of workplace spirituality/WS, and the Chen and Seng's measurement model of Earning Management Motivation/EMM, and to test the relationship of WS and EMM. The measurement model test used confimatory factor analyses (CFA) and the relationship test used bivariat correlation. The sample was selected from professionals in the field of accountancy, finance, and audit at University of Tarumanagara. The research findings were: (1) the Milliman, Czaplewski dan Ferguson's measurement model of WS was valid and reliable; (2) the Chen and Seng's measurement model of EMM was also valid and reliable as long as the dimentions of the EMM to be modified from the original ones, which consisted of two dimentions (attitude and convictions, pressure from affiliated parties) into five dimentions (attitude and convictions to investors, attitude and convictions to employees, attitude and convictions to legal and regulation, attitude and convictions to profit target, and pressure from affiliated parties); (3) this research gave an empirical evidence that there was a significant negative correlation between WS and EMM. The implication of these findings, is that the learning and training of WS in formal and non formal education institutions become more and more important as an implementation of WS's research findings, which prove that increasing spiritual consciousness in workplace can minimize management motivation to manage earning. This can also strengthen the transparancy of a healthy corporate governance. Key words: earnings management motivation, workplace spiritualityAbstrak: Tujuan penelitian ini adalah untuk mengkonfirmasi validitas dan reliabilitas model pengukuran Miliman, Czaplewski, dan Ferguson untuk spiritualitas tempat kerja, dan model pengukuran Chen dan Seng untuk motivasi manajemen laba, dan menguji kaitan spiritualitas tempat kerja dengan motivasi manajemen laba. Pengujian model pengukuran menggunakan analisis faktor konfirmatori dan uji keterkaitan menggunakan korelasi bivariat. Sampel dipilih dari para profesional di bidang akuntansi, keuangan, dan audit di Universitas Tarumanagara. Temuan penelitian ini adalah (1) model pengukuran Milliman, Czaplewski dan Ferguson untuk spiritualitas tempat kerja adalah valid dan reliabel; (2) model pengukuran Chen dan Seng untuk motivasi manajemen laba juga valid dan reliabel selama dimensi motivasi manajemen laba dimodifikasi dari yang asli, yang terdiri dari dua dimensi (sikap dan keyakinan kepada investor, tekanan dari pihak terafiliasi) menjadi lima dimensi (sikap dan keyakinan kepada investor, sikap dan keyakinan kepada karyawan, sikap dan keyakinan kepada hukum dan peraturan, sikap dan keyakinan untuk target laba, dan tekanan dari pihak terafiliasi); (3) penelitian ini

Some expenditures that have an impact on the expectation of future benefits are often treated differently because the point of view is the possibility of uncertain future benefits. If it is uncertain will be expensed, while what is likely to come from the acquisition of external parties is capitalized as an asset. This difference treatment inspired the research to see its impact on corporate value in investor point of view. Testing this research with SPSS version 20 is based on timeseries data on LQ45 companies listed on the IDX in 2013-2017. Referring to signaling theory, the results of this study find there is a relation of negative and non-significant intangible assets to firm value, there is a relation of positive and significant research and development expenses on firm value, there is a relation of negative and insignificant employee training expenses to firm value, and there is a relation of positive and not significant advertising expenses to firm value.