This study aims to determine the effect of firm size, leverage, managerial ownership, listing age and audit committee on earnings persistence. The data used is data on banking companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The sample selection uses a purposive sampling method. The samples that fit the criteria were 29 companies during the 2015-2017 observation period, so that the final number of observational data was 87 (3 × 29). Then data were analyzed using the SPSS 22 application.The results of this study indicate that firm size, managerial ownership and listing age do not affect earnings persistence. While leverage and audit committees negatively affect earnings persistence. Variables of company size, leverage, managerial ownership, listing age and audit committee jointly influence the persistence of earnings.

The purpose of this research is to determine the effect of ASEAN corporate governance scorecard, leverage, size, growth opportunities, and earnings pressure to accounting conservatism on Top Ranking 50 Companies ASEAN Corporate Governance Scorecard. The population used in this research is Top Ranking 50 Companies ASEAN Corporate Governance Scorecard based on the assessments by Indonesian Institute for Corporate Directorship (IICD) listed in Indonesia Stock Exchange (BEI). The technique of sample selection used purposive sampling. Based on these criteria, obtained samples as much as 49 companies during the observation period 2013-2015. The analytical tool used in this study is the panel regression and hypothesis testing using t-test, f-test and the coefficient determination by used the program Eviews 9. These results indicate that the ASEAN Corporate Governance Scorecard have a significant negative effect on accounting conservatism. Leverage, size, and growth opportinities have a significant positive effect on accounting conservatism, but earnings pressure has no significant effect on accounting conservatism.

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, net profit margin, debt to equity ratio, kepemilikan manajerial, dan reputasi auditor terhadap praktik perataan laba (Income Smoothing) (studi kasus pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2011-2014). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011 sampai 2014. Teknik pemilihan sampel menggunakan teknik purposive sampling, sehingga diperoleh sampel yang sesuai kriteria sebanyak 30 perusahaan. pengujian yang dilakukan dalam penelitian ini menggunakan uji regresi linier berganda yaitu meliputi uji statistik deskriptif, uji asumsi klasik, uji t, uji F dan koefisien determinasi (R 2 ) sedangkan untuk analisis data menggunakan program SPSS Versi 22. Hasil penelitian ini menunjukan bahwa secara parsial net profit margin, dan reputasi auditor berpengaruh positif signifikan terhadap praktik perataan laba. Sedangkan ukuran perusahaan, debt to equity ratio, dan kepemilikan manajerial tidak berpengaruh terhadap praktik perataan laba. Secara simultan ukuran perusahaan, net profit margin, debt to equity ratio, kepemilikan manajerial, dan reputasi auditor berpengaruh signifikan terhadap praktik perataan laba

The research aim of this study is to obtain an empirical evidence about factor that affect Islamic Social Reporting (ISR) in company’s annual report. The factors that used in this study such as: industry size, type industry, age of firm and issuance of Sukuk. Measurement of Islamic Social Reporting is based Islamic Social Reporting Index asseen from the company’s annual report. Populations in this study are all companies that listed in Shariah Securities (Daftar Efek Syariah-DES). DES are collection of securities that are not contradict with Islamic principles and have been approved by BAPEPAM and LK. The sampling method in thistudy is purposive sampling. The total number of samples in this study were 63 research samples. The analytical techniques was conducted by multiple regression method and also classical assumption test. The analysis showed that industry size, type industry, and age of firm significantly positive influence the the level of disclosure of Islamic Social Reporting (ISR) in Indonesia. Meanwhile, issuance of Sukuk had no effect to the level of disclosure of Islamic Social Reporting (ISR) in Indonesia.

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pemahaman standar akuntansi pemerintahan, komitmen berorganisasi dan penerapan kode etik oleh auditor inspektorat daerah terhadap kualitas laporan keuangan Kabupaten Subang. Populasi dalam penelitian ini adalah 60 Satuan Kerja Perangkat Daerah (SKPD) di Kabupaten Subang. Penentuan ukuran sampel menggunakan rumus Slovin sehingga sampel yang diambil sebanyak 52 SKPD. Bagian akuntansi dipilih sebagai responden dalam penelitian. Metode pengambilan sampel menggunakan metode proportionate stratified random sampling. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan bantuan IBM SPSS Statistics 22 for Windows. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan variabel  pemahaman standar akuntansi pemerintahan, komitmen berorganisasi dan penerapan kode etik oleh auditor inspektorat daerah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan Kabupaten Subang.