ABSTRAKProfitabilitas dan ukuran perusahaan menjadi dua dari banyak faktor yang mempengaruhi nilai perusahaan. Penerapapan Good Corporate Governance (GCG) sangat penting sehingga dapat mempengaruhi hubungan antara profitabilitas dan ukuran perusahaan terhadap nilai perusahaan. Penelitian ini dilakukan pada 31 perusahaan manufaktur dengan tahun amatan 5 tahun yaitu 2013 hingga 2017 maka jumlah sampel amatan adalah sebanyak 155 sampel. Didapatkannya 155 sampel amatan yaitu melalui metode pemilihan sampel purposive sampling. MRA atau Moderated Regression Analysis merupakan teknik analisis data yang digunakan dalam penelitian ini. Hasil analisis data yang didapatkan adalah terdapat pengaruh positif antara hubungan profitabilitas dan ukuran perusahaan pada nilai perusahaan serta ditemukan bahwa GCG merupakan variabel pemoderasi yang memperkuat pengaruh profitabilitas dan ukuran perusahaan pada nilai perusahaan. ABSTRACTProfitability and company size are two of the many factors that influence a company's value. Implementation of Good Corporate Governance (GCG) is very important so that it can affect the relationship between profitability and company size on firm value. This research was conducted on 31 manufacturing companies with a 5-year observation period, namely 2013 to 2017, then the total sample of observations was 155 samples. Obtained 155 observational samples through the purposive sampling method. MRA or Moderated Regression Analysis is a data analysis technique used in this study. The results of data analysis obtained are that there is a positive influence between the relationship of profitability and firm size on firm value and found that GCG is a moderating variable that reinforces the effect of profitability and firm size on firm value.

The purpose of this study was to determine the effect of profitability, dividend policy, funding decisions, inflation, interest rates and currency exchange rates. This study took a sample of manufacturing companies listed on the Indonesia Stock Exchange in the period 2016-2018. The technique used in this research is multiple linear regression analysis. based on the results of the analysis of this study proves that profitability has a positive effect on firm value. Dividend policy does not affect the value of the company. Funding decisions negatively affect the value of the company. Inflation has a negative effect on firm value. Interest rates have a negative effect on firm value. Currency exchange rates have a negative effect on company value. Keywords: Profitability; Dividend Policy; Funding Decision; Inflation; Interest Rates; Currency Exchange Rates.

Taxpayer’s compliance is a form of compliance and responsibility of taxpayers to their obligations. This study aims to obtain evidence regarding the factors that influence the taxpayer compliance, especially motor vehicle taxpayers registered in the Kantor Bersama Samsat Kota Denpasar. The study population was 393,598. The sample is determined by purposive sampling method, the amount of which is obtained by the Slovin formula so as to obtain as many as 100 respondents. Data were analyzed using multiple linear regression. The research obtained results that awareness of taxpayers, tax services, and tax sanctions had a positive influence on the level of taxpayer compliance in motorized vehicles in the Kantor Bersama Samsat Kota Denpasar. Keywords: Compliance, Awareness, Fiskus, Tax Sanctions.

This study aims to examine the effect of independence, professionalism, and experience of internal auditors on fraud prevention with organizational culture as a moderating variable. The research data were collected through questionnaires, the research respondents were the internal auditors of Rural Banks in Bali. The method of determining the sample using purposive sampling with the criteria of internal auditors who have more then a year work experience, with 140 respondents. The data analysis technique used in this research is Path Analysis (SEM-PLS). The results showed that the independence, professionalism, and experience of internal auditors had a positive effect on fraud prevention; and organizational culture strengthen the positive influence of independence, professionalism, and experience of internal auditors on fraud prevention.

This research was intended at examining the effect of budget participation towards managerial performance with organizational commitment, job-relevant information, organizational culture, and leadership style as moderating variables on local government in Sikka Regency, NTT. The questionnaire survey method was distributed to local government structural officials. The sampling technique was purposive sampling method. The data analysis technique used moderated regression analysis method. The results of the study showed: 1) budget participation has a positive effect on managerial performance, 2) organizational commitment was not able to moderate the effect of budget participation on managerial performance, 3) job-relevant information was able to act as a moderator that strengthens the effect of budget participation on managerial performance, 4) organizational culture was not able to moderate the effect of budget participation on managerial performance, 5) the leadership style was not able to moderate the effect of budget participation on managerial performance.

This study aims to determine the effect of asset structure, liquidity, sales growth and business risk on capital structure. This study took a sample of property and real estate companies listed on the Indonesia Stock Exchange in the period 2016-2018. The sample in this study was taken by the nonprobability sampling method using purposive sampling technique, so as many as 42 companies were obtained. The total sample taken for 3 years was 126 observations. The technique used in this research is multiple linear regression analysis. Based on the results of this research analysis proves that the structure of assets and sales growth has a positive effect on capital structure. Liquidity has a negative effect on capital structure. Business risk does not affect the capital structure. Keywords: Asset Structure; Liquidity; Sales Growth; Business Risk; Capital Structure.

Harga saham merupakan faktor yang sangat penting bagi pelaku pasar modal dalam menentukan keberhasilannya, karena naik turunnya harga saham akan mempengaruhi nilai dari suatu perusahaan. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh Earning Per Share, Debt to equity ratio dan Current Ratio pada Harga saham. Penelitian ini dilakukan pada perusahaan-perusahaan yang konsisten tergabung dalam Indeks LQ-45 selama periode 2014-2016. Jumlah sampel yang diambil sebanyak 29 perusahaan go public yang beruturut turut masuk dalam indeks LQ-45, dengan menggunakan teknik purposive sampling. Pengumpulan data dilakukan melalui metode observasi non partisipan dengan data sekunder. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil analisis ditemukan bahwa variable Earning Per Share dan Current Ratio berpengaruh positif pada harga saham sedangkan variable Debt to Equity Ratio berpengaruh negatif pada harga saham.  Kata Kunci: Earning Per Share, Debt to equity ratio, Current ratio, harga saham

This study aims to examine the effect of service quality, enforcement of tax sanctions, distributive justice and moral obligations of hotel and restaurant taxpayers on tax compliance. The study was conducted in Tabanan Regency, Bali, Indonesia with respondents to the owners or general managers of hotels and restaurants. The method of determining the sample with probability sampling using proportional stratified random sampling technique. So that 65 respondents were obtained. The source of research data is primary data collected by the method of Data analysis technique used is multiple linear regression. The analysis shows that distributive justice has a positive effect on hotel and restaurant taxpayer compliance, service quality has a positive effect, while enforcement of tax sanctions and moral obligations has no effect on hotel and restaurant taxpayer compliance in Tabanan Regency.