Objective -The purpose of this research is to empirically examine how company characteristics, corporate governance and audit quality affect earnings management. Methodology/Technique -The population used for this research is manufacturing companies listed on the Indonesian Stock Exchange between 2013 and 2015. The sampling method used in this research is purposive sampling. 64 companies are examined, with 192 items of data being obtained. Findings -This research also uses statistical testing through a multiple regression. The results show that return on assets, financial leverage, free cash flow, and sales growth all have an influence on earnings management. Meanwhile, other variables such as managerial ownership, institutional ownership, board size, the presence of an audit committee, firm size, and audit quality have no significant effect on earnings management. Novelty -In this research, company characteristics are proxied with the return on assets, financial leverage, firm size, free cash flow, and sales growth, while corporate governance is proxied with managerial ownership, institutional ownership, board size, and the presence of an audit committee.

The objective of this research is to obtain empirical evidence of board of independence, institutional ownership, board of size, managerial ownership, profitability, firm size, audit quality, audit committee, and leverage as independent variables to earnings management. Earning management as dependent variable in Indonesian manufacturing companies.The research period is three years from 2012-2014 and population in this research is all listed companies in Indonesian Stock Exchange. Samples are obtained through purposive sampling method, listed manufacturing companies in Indonesian manufacturing companies meet the sampling criteria, resulting 185 data. Multiple linear regressions is used as the data analysis method in this research.The result of this research shows that profitability,  firm size, audit quality, and leverage statistically have effect on the earningsmanagement. While other variables such as board of independence, institutional ownership, board of size, managerial ownership, and audit committee have no effect on earnings management.

Objective – the timeliness of financial statement submission becomes important in decision making. With the growing importance of timely financial statements for the relevance of decision making, an understanding of the determinants of audit report lag becomes necessary. This research intends to obtain empirical evidence that corporate governance through board and audit committee characteristics, specifically size, meetings, independence and expertise has an influence on audit report lag. Financial ratios through firm size, profitability and leverage are tested to determine their influence on audit report lag. Methodology/Technique – Hypothesis tests with multiple regression are used with non-financial firms listed on the Indonesian Stock Exchange between 2015 to 2017. This research uses purposive sampling with the result of 204 companies sampled and 612 data sets used in the model. Findings – The result of this research show that board size, board meetings, board independence, audit committee size, firm size and profitability all have an influence on audit report lag. Meanwhile, audit committee independence, audit committee expertise, and leverage have no influence on audit report lag. Type of Paper: Empirical Keywords: Board Characteristics; Audit Committee; Financial Ratio; Audit Report Lag. Reference to this paper should be made as follows: Firnanti, F; Karmudiandri, A; 2020. Corporate Governance and Financial Ratios Effect on Audit Report Lag, Acc. Fin. Review 5 (1): 15 – 21. https://doi.org/10.35609/afr.2020.5.1(2) JEL Classification: M40, M41, M49 _______________________________________________________________________________________

Objective - This research aims to obtain the empirical evidence on the influence of dividend policy, income tax, firm size, profitability, and leverage on income smoothing. Methodology/Technique - In this research, income smoothing is proxied with the Eckel index and logistic regression is used to test the hypothesis. The research population consists of non-financial companies listed on the Indonesian Stock Exchange from 2013 to 2016. The sampling method used in this research is purposive sampling. The number of companies selected is 79 with 316 data. Findings - The results show that dividend policy, income tax, profitability, and leverage all have an influence on income smoothing. Meanwhile, firm size has no significant influence on income smoothing. Novelty - These findings are consistent with a firm's dividend policy and income tax having an incremental impact on income smoothing behavior. Type of Paper Empirical. Keywords: Income Smoothing; Dividend Policy; Income Tax; Firm Size; Profitability; Leverage. JEL Classification: M40, M41, M49. DOI: https://doi.org/10.35609/afr.2019.4.1(3)

This research aimed to acquire an empirical evidence regarding the effect of growth, financial leverage, fixedasset turnover, profitability, firm size, firm age, audit quality, board independence, and managerial ownership as independent variables, on earnings management as a dependent variable. This research uses non-financial companies listed in Indonesia Stock Exchange (IDX) during 2016 to 2018 as population. Samples for this research were obtained through purposive-sampling method, in which 516 non-financial companies with 354 data were taken as samples. Multiple linear regression and hypothesis tests were used as data analysis method in this research. The results show that growth positively affects earnings management. This indicates that companies experiencing higher growth tends to improve earnings management practice. Meanwhile, the other variables do not have effect on earnings management.