The study aims to examine factors impact on financial performance through sustainability reporting.  The sample is companies that received an Indonesia Sustainability Reporting Awards (ISRA) in 2016. This study uses secondary data from annual report 2012-2016. The first result shows that board size and sustainability are not significant. Second and third result shows the size and leverage have a positive impact on sustainability reporting. The last result shows that sustainability reporting has a positive and significant effect of financial performance. The contributions in this study,first, it shows the mediating effect of sustainability reporting on the relationship between these factors and financial performance. Second, this study also investigates companies that received ISRA in 2016.  The limitation of this study is that it focuses on companies that received the award from ISRA in 2016. Another limitation is the framework not the best framework.

Transfer pricing is the transaction price in the form of tangible goods, intangible goods or the provision of services between parties that have a special relationship. Transfer pricing used by companies in order to avoid tax payments that can cause problems for the tax authorities in their efforts to maximize revenue from the tax sector. This study aims to analyze the effect of taxes, tunneling incentives, bonus mechanisms, and firm size on transfer pricing in manufacturing sector. This study selected 28 manufacturing companies that were sel purposive sampling technique from a population of 153 companies listed on Indonesia Stock Exchange of the period 2013-2017. The results of the panel data regression with random effect model shows that taxes, bonus mechanisms, and firm size h positive effect on transfer pricing. However tunneling incentives do not affect transfer pricing.

This study aims to examine the effects of factors related to management accounting systems and managerial performance. The factors include budgetary participation, decentralization, and management style. Furthermore, this research investigates the consequences of the management accounting systems on managerial performance and the direct effect between management style and budgetary participation on managerial performance. Survey questionnaires were distributed to both public and private hospitals in Palembang, the South Sumatera region, Indonesia. The sample consisted of 62 respondents from 15 hospitals Target respondents were all managers in hospitals, including financial managers, service managers, human resource managers, quality managers, and other managers. The questionnaire was distributed online to each hospital, and approximately five or more questionnaires were hardcopies. This research was conducted over less than six months. The data obtained were processed via excel files, then checked for conformity, and analyzed by partial least square (PLS) software with descriptive statistics. This study uses path analysis, which that is structural equation modeling (SEM). The findings show that management style, decentralization, and budgetary participation significantly affect management accounting systems. However, management style and budgetary participation did not influence managerial performance. Finally, the findings indicate that management accounting systems are positively affected by managerial performance.

This study aims to determine the health level of National Private Foreign-Exchange Commercial Bank in 2012 to 2016 in terms of Risk profile, GCG, Earnings, Capital, and RGEC as a whole. The type of this study is evaluative research with the subject of National Private Foreign-Exchange Commercial Bank Listed On Indonesia Stock Exchange in 2012 to 2016. Data obtained through documentation techniques. Data analysis technique used is Risk-Based Bank Rating, with scope of assessment covering RGEC factors. Variable of Risk Profile measured by NPL and LDR ratios, GCG measured by self assessment from companies, Earning measured by ROA and NIM ratios, and Capital measured by CAR ratio. The results of research showed National Private Foreign-Exchange Commercial Bank in 2012 to 2016 as a whole get healthy predicate.

This study investigated the effect of ownership structure on environmental, social, and governance (ESG) disclosure, firm value, firm performance, and audit committees as moderating variables in the Indonesian context. The ownership structures in this study are foreign, public, state, and family ownership. This research is quantitative and uses secondary data. The sample consisted of 140 companies on the Indonesia Stock Exchange for the 2018–2020 period. This study used legitimacy, stakeholder, and agency theory. The analytical method used was partial least squares structural equation modeling. The results show that foreign and public ownership positively and significantly affect environmental, social, and governance disclosure. However, state and family ownership did not affect environmental, social, and governance disclosure. In addition, environmental, social, and governance disclosure positively impacts firm value. However, environmental, social, and governance disclosure do not affect a company’s performance. Audit committees moderate the influence of environmental, social, and governance disclosure and firm value. However, the audit committees do not moderate the effect of environmental, social, and governance disclosure and firm performance. The government should make stronger environmental, social, and government regulations that must be implemented by companies listed on the Indonesia Stock Exchange even though they are now voluntary.