The purpose of this study was to determine the influence of perceived risk, social norms, usefulness and trust towards the adoption of mobile banking and internet banking in Indonesia. Independent variables in this study were perceived risk, social norms, usefulness and trust. Dependent variables used were the adoption of mobile banking and internet banking. The control variables of this study were gender, age, education, profession and understanding of technology.The research used questionnaire for data collection. The respondents were active users of mobile banking services banking and internet banking. The sampling technique used was purposive sampling. This study uses regression analysis. The analytical tool used to test the hypothesis is SPSS 20.These results indicate that not all independent variables showed significant effects on the dependent variable. Perceived risk has a negative influence on the adoption of mobile banking and internet banking. Social norms and trust have a positive influence on the adoption of mobile banking and internet banking. Usefulness has no influence on the adoption of mobile banking and internet banking. The control variables of age proved to be a positive influence on the adoption of mobile banking and internet banking. However, other variables, namely gender, education, profession and understanding of the technology do not affect the adoption of mobile banking and internet banking.

Earning management is management action that has shape of interference in course of<br />financial statement compilation with a view to improve its prosperity in personal and<br />also company value. The thesis is being written to analyzing influence corporate<br />governance structure and debt covenant toward earnings management on<br />manufacturing companies listed in Indonesia Stock Exchange. Election Method sample<br />uses purposive sampling method with population is manufacturing companies that<br />listed in Indonesia Stock Exchange. There are 36 samples of manufacturing companies with perception period for three years (2009 till 2011). Data processed using SPSS software for windows.

Penelitian ini bertujuan untuk menguji pengaruh Sustainablity Awareness terhadap Kinerja Keuangan dan Nilai Perusahaan pada perusahaan di sektor pertanian. Lahan pertanian mengambil alih sepertiga dari total luas lahan Indonesia, karena itu pertanian berpotensi menjadi sumber pendapatan utama bagi sebagian besar warga negara. Akibat pesatnya pertumbuhan industri ini, kerusakan hutan tropis dan perubahan iklim semakin parah, kerusakan ekologi dan bahaya bagi fauna dan flaura, hilangnya keanekaragaman hayati, implikasi tanah dan air, serta emisi gas rumah kaca. Dengan pertumbuhan yang kuat dan tekanan dari banyak pihak pemangku kepentingan terhadap isu keberlanjutan di industri pertanian, studi tentang sustainability awareness masih kurang. Penelitian ini menggunakan terminologi Sustainability Awareness yang diartikan sebagai inovasi sistem manajemen. Penelitian-penelitian sebelumnya masih terbatas dalam mempertimbangkan keberlanjutan dalam sistem corporate governance, sehingga tidak ada model CSM yang dapat dijadikan acuan. Studi ini mengembangkan model CSM dan Sustainability Awareness – SA Level Index sebagai acuan untuk definisi keberlanjutan, manajemen risiko keberlanjutan, dan kinerja keberlanjutan perusahaan. Hasil Penelitian ini adalah secara Simultan Overall Sustainability Awareness tidak berpengaruh terhadap Kinerja Keuangan dan Nilai Perusahaan, akan tetapi komponen Intensi keberlanjutan dan Integrasi keberlanjutan berpengaruh terhadap Kinerja Keuangan dan komponen Penyelarasan unit organisasi, relasi pemangku kepentingan dan Akuntabilitas dan komunikasi berpengaruh terhadap nilai perusahaan.

<em>The purpose of this study was to examine the influence of corporate social responsibility disclosure, the effectiveness of the board of commissioners, institutional ownership and implementation of SFAS 60 (revised 2010) on the enterprise risk management disclosure. The data used in this research is secondary data, , obtained the annual report of the banking industry company listed on the Indonesia Stock Exchange. The population of this research is the banking industry companies listed in Indonesia Stock Exchange during the years 2009-2015, amounting to 161 companies. The collection of samples using purposive sampling method by selecting predefined criteria. This study uses multiple regression analysis. The results of this study indicate that not all independent variables showed a significant effect on the dependent variable. CSR disclosure and effectiveness of the board of commissioners has a positive effect on enterprise risk management disclosure. Meanwhile, institutional ownership has no effect on the enterprise risk management disclosure and the application of SFAS 60 (Revised 2010) has no effect on the enterprise risk management disclosure</em>

Abstract. This study examine the association between Corporate Sosial Responsibility (CSR), corporate tax-aggressiveness and stock return. It also examine moderating effect of the effectiveness of audit committee as corporate governance mechanism to the association of CSR disclosure to corporate tax-aggressiveness. Examination conducted on 173 firm-years that were selected by purposive sampling method from manufacturing firm listed at IDX from 2011-2013. By measuring the corporate tax-  aggressiveness through 4 measures: Effective Tax Rates (ETR), Cash-ETR, Book-Tax Difference (BTD), Abnormal-BTD, the result showed that CSR disclosure weakly effected corporate tax agresiveness. Study found CSR disclosure negatively effected Cash-ETR, and there were no significant effect to other three measure ETR, BTD and AB_BTD. The result shown there were no significant effect of audit committee effectiveness to corporate tax aggressiveness. The result also showed that there were no significant effect of CSR disclosure and audit committee effectiveness to stock return, but corporate tax agresive information have  significant influence to stock return. Keywords: corporate social responsibility; effective taxes rates; cash effective taxes rate; book-taxes difference; abnormal book-taxes difference and stock returnAbstrak. Studi ini menguji hubungan antara pengungkapan Corporate Social Responsibility (CSR) dan pelaporan pajak agresif dan return saham. Studi juga menguji pengaruh moderasi dari variabel efektifitas komite audit sebagai mekanisme corporate governance dalam hubungan pengungkapan CSR terhadap pelaporan pajak agresif. Pengujian dilakukan menggunakan sampel  yang dipilih menggunakan metode purposive sampling, dari perusahaan manfaktur terdaftar di Bursa Efek Indonesia dari 2011-2013. Dengan menggunakan pengukuran pajak agresif 4 ukuran yaitu: Effective Tax Rates (ETR); Cash-ETR;  Book-Tax Difference (BTD); Abnormal-BTD;hasil menunjukkan hasil pengungkapan CSR berpengaruhi pelaporan pajak agresif dengan pengaruh yang lemah. Secara spesifik pengungkapan CSR bepengaruh negative terhadap Cash-ETR dan tidak terdapat pengaruh signifikan terhadap ketiga pengukuran pajak agresif yang lainnya yaitu ETR, BTD dan AB_BTD. Hasil menunjukan tidak terdapat pengaruh signifikan antara pengungkapan CSR dan efektifitas komite audit terhadap return saham, namun informasi pelaporan pajak agresif memiliki pengaruh signifikan terhadap return saham.Kata Kunci: tanggung jawab sosial perusahaan, tarif pajak yang efektif; tarif pajak tunai yang efektif; perbedaan buku pajak; buku pajak abnormal.