<p class="Style1">This study aims to identify the impact of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance.It examines 126 manufacturing companies listed at the Indonesian Stock Exchange (IDX) and have issued audited financial statements for 2006. The statistical method used to test the hypothesis is Path Analysis. The main results suggest that Good Corporate Governance has effects on both Corporate Social Responsibility and Corporate Financial Performance whereas Corporate Social Responsibility has significant effects on Corporate Financial Performance. The other results regarding controlling variables suggest that CEO Tenure, has significant effects on Corporate Social Responsibility. Yet, there is no strong evidence to support that types of industry serve as an influencing factor on Corporate Social Responsibility as well as no influence of Corporate Secretary and Nomination and Remuneration Committee on Corporate Financial Performance.</p><p class="Style1"><strong>Keyword: </strong>corporate governance, corporate social responsibilities, corporate financial performance, Tobin's Q, institutional ownership, managerial ownership.</p>

The aim of this research is to determine the effect of capital intensity and investment opportunity set toward the conservatism as well as to determine the effect while using managerial ownership as moderating variable. Data were obtained from the annual reports of Indonesian Capital Market Directory and the website of Indonesian Stock Exchange. The samples are 222 observations from manufacturing companies listed in the Indonesia Stock Exchange in 2013-2014. This study uses multiple moderated regression analysis. The results show that the capital intensity has no effect on conservatism while the investment opportunity set has an influence on conservatism. The test results on moderating variables showed that managerial ownership is not able to strengthen the influence of capital intensity on conservatism while managerial ownership can strengthen the effect of the investment opportunity set on conservatism. 

The aim of study to examine the effect of credit risk as measured by non performing loan, and capital adequacy ratio to profitability level measured by return on assets in banking companies listed in Indonesia Stock Exchange (IDX). This research belongs to causative research. The population in this study is the stateowned banks listed on Indonesia Stock Exchange. The sample of this study is determined by purposive sampling method so that obtained four sample companies. The type of data used is secondary data obtained from www.idx.co.id. The analysis method used is multiple regression analysis, correlation, determination and partial test of hypothesis with t test and simultaneously with F test. Based on the results of multiple regression analysis with 5% significance level, the results of this study conclude: (1) non performing loan has a negative and significant influence on profitability in banking companies listed on Indonesia Stock Exchange (2) capital adequacy ratio positively affect profitability on banking industry listed on Indonesia Stock Exchange. So simultaneously and together it can be concluded that NPL and CAR have an effect on ROA.

This study aimed to understand (1) the association between the use of discretionary accruals and financial derivatives, taking into consideration the implementation of revised PSAK 55 (1999), which was adopted from SFAS 133; (2) the combined effects of derivatives and discretionary accruals on the value relevance of earnings and equity. The analysis used panel data regressions and the Wald test over the period from [2001][2002][2003][2004][2005][2006][2007][2008]. The results showed a positive or complementary association between derivatives and discretionary accruals. The positive association implied that managers tended to intensify the use of discretionary accruals to offset a higher use of derivatives. Price and return models demonstrated negative significant effects of derivatives on the value relevance of earnings. The return model showed negative significant effects of discretionary accruals on the value relevance of earnings but negative effects on the value relevance of equity with the price model. Abstrak:Tujuan penelitian untuk mengetahui (1) hubungan penggunaan derivatif keuangan setelah implementasi PSAK 55 (1999) yang diadopsi dari SFAS 133 terhadap penggunaan discretionary accruals; (2) pengaruh derivatif dan discretionary accrual terhadap relevansi nilai dari laba dan ekuitas. Analisis menggunakan regresi panel data dan uji Wald, periode tahun 2001-2008. Hasil penelitian menunjukkan derivatif dan discretionary accrual memiliki hubungan positif atau komplementer. Pengaruh derivatif terhadap relevansi nilai laba menggunakan model harga dan return menunjukkan arah negatif, namun tidak ada pengaruh terhadap relevansi nilai ekuitas. Pengaruh discretionary accruals terhadap relevansi nilai laba menggunakan model return menunjukkan arah negatip dan model harga menunjukkan arah negatif terhadap relevansi nilai ekuitas.

This study as a model estimation of factors that influence the financial distress of State-Owned Enterprises. This study contributes to the gap in an earlier study using a logistic model which classifies companies with indicators one for companies experiencing financial distress and a zero for the company is not experiencing financial distress, so it is not possible to do research specifically on one group of firms, for example, companies that experience financial distress. This study uses a marginal approach in measuring financial distress that is proxy with a marginal score with a more realistic and proven mathematics and accounting calculations. For the company's management with state, companies can use these results as a reference in evaluating the achievements of past operating performance, or to formulate strategies and policies in the future of corporate planning in order to achieve the level of marginally better scores or financial distress. This study needs to be continued by using secondary data corresponding realization of audited financial statements, so the result is more realistic and relevant because it uses the data of financial statements that meet the accounting standards.