This research is aimed to investigate the role of managerial ability as a mechanism to improve earnings quality as a mediating effect influence on firm value. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange from 2010 to 2014. The sample were selected using purposive random sampling method. The number of sample resulted form this method are 178 companies. By using path analysis method, the results show that managerial ability has positive and significant relationship to the earnings quality and firm value. In addition, Sobel's test results show that earnings quality does not mediate the effect of managerial ability on firm value.

This research is aimed to investigate the influence of corporate social responsibility (CSR) on financial variables such as financial constraints, risks and earnings quality as a mediating aspects for creating firm value. Data were collected from manufacturing companies listed on the Indonesia Stock Exchange for 2013–2016. By using regression and path analysis method, the result shows that CSR has a significant influence on increasing firm value. Meanwhile, the indirect influences show that financial constraints and risk have a positive mediating role in the relationship between CSR and firm value, while the quality of earnings has no mediating role. The finding reveals a difference result with previous studies that CSR has an influence on reducing firm risk. Conflict of stakeholder interest exists as the result of excessive CSR activities and trading noise are used to explain this relationship. This study also indicates that cash flow has better role in increasing firm value compared to the accounting earnings of firm.

Abstrak: Transformasi Nilai Budaya Lokal dalam Membangun Akuntabilitas Sektor Publik. Penelitian ini bertujuan mentransformasi nilai akuntabilitas budaya lokal dalam meningkatkan pelaksanaan akuntabilitas pemerintah daerah bersama masyarakat. Penelitian dilakukan pada pemerintah daerah Tana Toraja menggunakan metode etnografi kritis inkulturatif. Hasil penelitian menunjukkan adanya dua jenis akuntabilitas yakni akuntabilitas masukan (aktivitas penyusunan program yang dilakukan oleh pihak agen yakni pemerintah daerah) dan keluaran (aktivitas yang dilakukan oleh pihak prinsipal, yakni masyarakat). Rekonstruksi akuntabilitas masukan dan keluaran dinyatakan dalam aktivitas kombongan (duduk bersama untuk memecahkan suatu masalah). Abstract: Transformation of Local Cultural Values to Build Public Sektor Accountability. This study aims to transform the value of local culture of accountability to improve the implementation of the local government and public accountability. This research was conducted in the area of Tana Toraja using acculturated critical ethnography as paradigm and research method. The results show masukan (program construction activity doing by public government as agent) and keluaran accountability (public activity as prinsipal). Reconstruction of masukan and keluaran accountability expressed in Kombongan activity (sitting together to solve the problem).

This study investigates the role of women on boards as a mechanism to improve carbon emission disclosure, as a mediating effect influence on firm value. The population includes 122 nonfinancial companies listed on the Indonesia Stock Exchange from 2015 to 2019. The results of path analysis reveal that women on boards have a positive and significant effect on carbon emission disclosure, a positive but insignificant effect on firm value, and that carbon emission disclosure is pivotal in mediating women on boards and firm value. This study provides insights that persuade companies to maintain relationships with stakeholders by implementing environmental awareness and disclosing sustainability reports. Carbon emission disclosure as part of the sustainability report is a form of good corporate action in maintaining the balance of living systems on earth. Keywords: women on boards, carbon emissions disclosure, firm value

This research attempts to investigate the predictive effect of carbon emissions disclosure on firm value both directly and through environmental performance and idiosyncratic risk. With data collected from all non-financial high-profile companies listed on the Indonesia Stock Exchange and testing through path analysis, findings reveal that carbon emissions disclosure has a positive significant effect on environmental performance, but not on idiosyncratic risk and firm value. Further statistics testing showed that both idiosyncratic risk and environmental performance have a positive and significant effect on firm value. We also used Sobel testing to test mediation role of environmental performance and idiosyncratic risk on the effect of carbon emissions disclosure on firm value. The results show that environmental performance plays a mediating role whereas idiosyncratic risk does not. The implications of this research study are discussed from both theoretical and managerial perspectives.

This study investigates the effect of philanthropy on firm value with company reputation as a moderating variable. The population used in this study are all non-financial companies listed on the Indonesian Stock Exchange during (IDX) 2015 - 2017. Total samples are 38 companies for the 3 years selected by purposive sampling. This study uses secondary data, i.e. annual report, financial report, and sustainability report collected from IDX database and each company’s official website. The results of the analysis show that the effect of philanthropy on firm valuehas a non-significant effect. The findings also indicate that corporate reputation is able to moderate the influence of philanthropy on firm value. This finding implies that the role of corporate reputation is very important for the survival of the company.  The good relationship between the company and their stakeholders, especially the community through philanthropic activities will increase the firm value and corporate reputation.

This research is aimed to investigate the influence of the competence of audit committee on the relationship between the corporate ownership structure and reporting quality. We used secondary data, which is the annual report of listed companies at Indonesia Stock Exchange from 2013-2016 respectively. The sampling method is purposive sampling where the researcher obtained 116 companies as the sample. Data examination uses multiple linear regression analysis using IBM SPSS program (Statistical Program for Social Science) 20 in data processing. The results showed that family ownership, and foreign ownership has a positive but not significant effect on the financial reporting quality, while family ownership and audit committee competence has a positive and significant effect on financial reporting quality, as well as foreign ownership and audit committee competence has a positive and significant effect on the financial reporting quality. The result of this research is expected to be a consideration and recommendation for the firms to fill audit committees with people who have competence / expertise in accounting and finance and improve the ownership structure so that the monitoring function becomes effective and efficient in achieving the objectives of the conceptual framework of financial reporting which leads to reducing the manipulation of financial statements.

The purpose of this study is to examine the effect of environmental performance on firm value both directly and through environmental disclosure. Population used is the whole company listed in Indonesia Stock Exchange period 2014-2018. Number of samples are 10 firms each year, were selected by purposive sampling method and using secondary data, i.e. the annual report, PROPER and sustainability report. The analytical methods used are path analysis and hypotesis mediation analysed by using sobel test. Statistical test shows that environmental performance has positive and significant effect on environmental disclosure. Environmental performance and environmental disclosure have positive and significant effect on firm value. This research also shows environmental disclosure mediates the effect of environmental performance on firm value