<span class="fontstyle0">The purpose of this research is to determine the the influence of financial performance, corporate governance, and audit quality on corporate social responsibility disclosure. Data for this research were obtained from firm’s annual reports which is available on Indonesia Stock Exchange (IDX) sites. Samples used in this research are 139 manufacturing companies that listed on Indonesia Stock Exchange in period 2012. The Sampling technique used is purposive sampling method. This research use linear regression analysis. The tool used for this research is SPSS. Result of this research show profitability, liquidity, solvability, institutional ownership, and board of independent commissioners are not significantly influence on corporate social responsibility disclosure. Board of commissioners, audit committee, and audit quality are significantly influence on corporate social responsibility disclosure.</span>

PENDAHULUANLaporan keuangan berguna untuk memberikan informasi kepada pihak-pihak yang membutuhkan yaitu pihak internal maupun eksternal. Laporan keuangan menyediakan informasi mengenai posisi keuangan suatu perusahaan yang dapat bermanfaat bagi penggunanya sebagai dasar pengambilan keputusan. Salah satu informasi penting yang terkandung didalam laporan keuangan adalah laporan mengenai

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat <em>accounting irregularities</em> terhadap <em>pressure, opportunity, rationalization dan capability</em> dengan komite audit sebagai variabel moderasi.  Populasi dalam penelitian ini adalah perusahaan konstruksi, perusahaan properti investasi dan perusahaan aset real estat pada tahun 2016-2017 dan teknik pengambilan sampling adalah purposive sampling. Jenis data yang digunakan adalah jenis data skunder dari Bursa Efek Indonesia dalam bentuk laporan keuangan tahunan. Jumlah sampel dalam penelitian ini adalah 84 perusahaan.  Penelitian ini menggunakan analisis regresi logistik untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa <em>financial</em> <em>stability, personel financial need</em>, <em>financial target, nature of industry, ineffective monitoring,</em> berpengaruh signifikan  terhadap <em>accounting irregularities. </em>Namun <em>External pressure, rationalization, capability,</em> dan komite audit tidak berpengaruh signifikan  terhadap <em>accounting irregularities. </em>Komite<em> </em>audit memperlemah <em>financial stability, financial target, nature of</em> <em>industry</em> terhadap <em>accounting irregularities. </em>Namun<em>  </em>komite<em> </em>audit tidak memperlemah <em>personal financial need, external pressure,ineffective monitoring,rationalization</em>, dan <em>capability</em> terhadap <em>accounting irregularities</em>

<span class="fontstyle0">This study aimed to analyze the effect of bank health variables which consists of NPL, Liquidity Risk, IRR, Deposit Ratio, FACR, ROA, ROE, NIM, ROA and CAR to Earnings Quality. The data used are the annual financial statements of four stateowned banks which are Bank BNI, Bank BRI, Bank Mandiri, and Bank BTN. The results of this study indicate that the only variable that partially has significant effect on earnings quality is NIM. While the NPL, Liquidity Risk, Deposit Ratio, FACR, ROE, ROA and CAR had no affect the earnings quality.</span>

<span class="fontstyle0">The purpose of this researchare to analyze time pressure, audit risk,<br />materiality, Locus of control and supervision that can affect the premature sign off audit procedures. The population in this research is the auditors who work in the public accountant office in DKI Jakarta and as much as 113 respondents are selected as samples in this research. The collection of primary data is carried out by performing survey method which gives written questions in the form of questionnaires and directly distribute it to the respondents in each the public accountant office. The test of data is done the validity and reliability, as well as the normality test. The hypothesis was analyzed using the Multiple Regression Analysis as well as R</span><span class="fontstyle0" style="font-size: 8pt;">2</span><span class="fontstyle0">-test and T-test assisted with SPSS 20.0 the analyze for the effect of time pressure, audit risk, materiality, locus of control and supervision of the premature sign off audit procedures. The result of the study showed that the time pressure, materiality, Locus of control and supervision have effect positivelyand significant to the premature sign off audit procedures.</span>

<p>The objective of this research is to examine and analyze the effect of corporate governance, firm size and profitability towards tax aggressiveness. The sampel was extracted using purposive sampling method, which is 61 mining companies that listed in Indonesia Stock Exchange for the period of 2017-2019. This research uses multiple linear regression analysis method. The result from this research showed that independent commissioners and firm size have negative impact towards tax aggresiveness, while institusional ownership have a positif impact towards tax aggressiveness, and audit committee and profitability have no impact towards Tax Aggressiveness.</p>

<p class="Style1">Penelitian ini bertujuan untuk menganalisa pengaruh pengalaman audit, komitmen profesional, orientasi etika, dan nilai etika organisasi terhadap pengambilan keputusan etis auditor dal= situasi dilema etika. Dalam sampel ini terdapat kriteria yang digunakan dalam pengambilan sampel, yaitu KAP yang termasuk <em>The Big Four </em>dan berlokasi di Jakarta dan responden dalam penelitian ini berjurnlah 80 orang. Dalam penelitian ini, penulis menggunakan uji kausalitas. Data diperoleh melalui penyebaran kuesioner dengan skala likert interval yang diadopsi dari Sasongko (2007). Alat analisis yang digunakan untuk pengujian hipotesa adalah uji parsial. Hasil penelitian menunjukkan bahwa pemaharnan etika (nilai etika organisasi dan orientasi etika), komitmen profesional, dan pengalaman audit mempunyai pengaruh yang signifikan terhadap keputusan etis auditor.</p>

<p><em>This study aims to determine the influence of management change, financial distress, auditor firm’s size, and audit opinion to auditor switching. Auditor switching, management change, and audit opinion are measured by using dummy variable. Financial distress is using Zmijewski Model, and audit firm size is measured by using an ordinal scale based on the big or small of the audit firm.</em></p><p><em>The populations in this study were companies in property and real estate sector which listed in Indonesia Stock Exchange during 2012-2016. Total of 36 samples were obtained using a purposive sampling method. Hypothesis in this research are tested by logistic regression analytical method. </em></p><p><em>The result of the analysis shows that management change and financial distress have significant effect on the auditor switching. while the audit opinion and audit firm size doesn’t have significant effect on the auditor switching.</em></p>