This study investigated whether firm's business strategy is associated with real and accrual earnings management. It applied by business strategy typology and classified business strategy into two dominant and contrast strategy, prospector and defender. Business strategy is how the company make decision to compete with its competitors and to sell its products. Compare with prospectors, Defenders have motivation to engage in earnings management with the purpose of maintain its reputation as stable company and fulfil the investor's expectation. Furthermore, this study also examined whether audit quality can decrease real and accrual earnings management. The sample were used in this study are manufacturing firms that are listed in Indonesia Stock Exchange in period 2011-2014. Hypotheses were tested using multiple linear regressions. Our findings show that defender has higher absolute real earnings management compare to prospector, especially for profit firms. However, absolute real earnings management can be decreased along with the increase of audit quality. Such findings could be a consideration for the investors. On the other hand, business strategy does not associate with accrual earnings management. ABSTRAKStudi ini bertujuan untuk meneliti pengaruh strategi bisnis perusahaan terhadap manajemen laba riil maupun manajemen laba akrual. Strategi bisnis yang digunakan mengacu pada tipologi Miles dan Snow (1978) dan mengkalisifikasikan sample kedalam dua jenis strategi bisnis yang dominan dan kontras yaitu prospector dan defender. Strategi bisnis mencakup serangkaian keputusan manajemen untuk dapat bersaing dalam suatu industri dan memasarkan produknya. Dibandingkan dengan prospector, defender mempunyai motif untuk melakukan manajemen laba dengan tujuan untuk menjaga reputasinya sebagai perusahaan yang stabil dan untuk memenuhi ekspektasi dari para investor. Oleh karena itu, strategi bisnis dapat memberikan dampak terhadap besarnyaender mem laba yang dimiliki oleh perusahaan. Defender memiliki motivasi untuk menjaga reputasinya sebagai perusahaan stabil yang cenderung memenuhi ekspektasi investornya, Selanjutnya diteliti apakah kualitas audit mampu menekan perilaku manajemen laba dari perusahaan. Studi ini dilakukan pada perusahaan manufaktur yang terdaftar di BEI periode 2011-2014 dengan menggunakan regresi linier berganda. Temuan menunjukkan bahwa defender memiliki besaran manajemen laba riil yang lebih besar dibanding dengan prospector, terutama pada perusahaan profit. Namun dengan kualitas audit yang baik, besaran manajemen laba riil ini dapat ditekan. Temuan tersebut dapat menjadi pertimbangan oleh para investor. Di sisi lain, strategi bisnis tidak berpengaruh pada manajemen laba akrual.

The existence of Law No. 40/2007 concerning Limited Liability Company (or UU PT) in Indonesia can be an external motivation of the companies to ensure the conduct of corporate social responsibility (CSR) activities. In addition, the internal factor of the company can both drive and inhibit the conduct of CSR activities, such as the corporate life cycle. This study aims to determine the effect of the corporate life cycle, board of commissioners, and board of directors toward the disclosure of corporate social responsibility activities in manufacturing company listed in Indonesian Stock Exchange. The corporate life cycle is categorized into five stages, including introduction, growth, maturity, decline, and shake-out. To accommodate the possibility of non-linear corporate life cycle stage, the study employed multiple linear regressions and ANOVA analysis. The results showed that corporate life cycle and board of commissioners have a significant effect on the disclosure of corporate social responsibility; while the board of directors has no effect on the disclosure of corporate social responsibility. The control variables used in this research include profitability, firm size, slack, research and development, market-to-book ratio, and firm age. Abstrak Keberadaan UU No.40/2007 tentang Perseroan Terbatas (atau UU PT) di Indonesia dapat menjadi motivasi eksternal perusahaan untuk memastikan pelaksanaan kegiatan tanggung jawab sosial perusahaan (CSR). Selain itu, faktor internal perusahaan dapat mendorong dan menghambat pelaksanaan kegiatan CSR, seperti siklus hidup perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh corporate life cycle, dewan komisaris dan dewan direksi terhadap pengungkapan aktivitas corporate social responsibility yang dilakukan oleh sektor manfaktur yang terdaftar pada Bursa Efek Indonesia (BEI). Corporate life cycle dibagi menjadi 5 tahap yaitu introduction, growth, mature, decline, dan shake-out. Penelitian ini menggunakan regresi linier berganda dan ANOVA untuk mengakomodasi sifat corporate life cycle yang tidak linier. Hasil penelitian menunjukkan bahwa corporate life cycle dan dewan komisaris berpengaruh signifikan terhadap pengungkapan aktivitas corporate social responsibility sedangkan dewan direksi tidak berpengaruh terhadap pengungkapan aktivitas corporate social responsibility. Variabel kontrol yang digunakan dalam penelitian ini antara lain adalah profitabilitas, ukuran perusahaan, slack, research and development, market to book ratio, dan umur perusahaan.

Based on Law of The Republic of Indonesia Number 40 of 2007 Concerning Limited Liability Companies article 1 verse 3, corporate social responsibility is corporate commitment to contribute to economic development, which elevates the quality of life and environment for the company itself, social, and community.According to positive stakeholder relations, CSR can be part of the corporate strategy since it creates value for the stakeholder (Anderson & Bieniaszewska, 2005). Stakeholder theory stated that CSR could be an efficient way of managing the relationship between the company and its stakeholders. Since the stakeholder is a very crucial part of the company, the manager tends to do everything to keep the relationship with the stakeholder (Roberts, 1992).The company must disclose its CSR activity in its annual report (Law of The Republic of Indonesia Number 40 of 2007 concerning Limited Liability Companies article 66). Information disclosure can decrease the level of asymmetric information between investor and manager; consequently, the investor can rely on the manager and is willing to trade with the company, which causes a higher level of liquidity (Verrechia, 2001).On the other hand, disclosure of CSR activity might not be sincere or have the potential to mislead the financial statement users. Managers can strategically use CSR to disguise their opportunistic intention because by doing CSR, managers can secure their job, and then they will gain trust from the stakeholders (Cespa & Cestone, 2007). However, CSR disclosure can be used by the firm to "mask" or cover the inadequate CSR performance (Huang & Watson, 2015). Prior et al. (2008) stated that since management is doing earnings management, the company started to do more CSR to reduce stakeholder's scrutiny and increase company's reputation so that the investor will trust the company more.Regardless the cost and the benefit, several aspects affect the disclosure of CSR activity such as corporate life cycle (Widyasari et al. 2019), earnings management (

Setiap sektor mempunyai kontribusi terhadap penerimaan negara berupa pajak. Beberapa sektor mempunyai peraturan perpajakan yang spesifik dan berbeda dibanding dengan sektor lainnya. Hal tersebut membuat adanya perbedaan startegi dan manajemen pajak pada sektor tersebut. Aktifitas penghindaran pajak dapat mengurangi pendapatan negara dari pajak. Penelitian ini adalah menguji apakah terdapat perbedaan penghindaran pajak yang dilakukan oleh setiap sektor yang ada di Bursa Efek Indonesia. Metode purposive sampling digunakan sebagai metode pemilihan sample, yaitu seluruh perusahaan (non keuangan) yang terdaftar pada BEI pada tahun 2017- 2019. Uji MANOVA akan digunakan untuk menguji hipotesis. Hasil penelitian ini memaparkan bahwa ada perbedaan penghindaran pajak pada setiap sektor di BEI bila diukur menggunakan proksi GAAP ETR, Cash ETR, Current ETR, dan Book Tax Difference (BTD). Namun, hasil penelitian menunjukkan tidak terdapat perbedaan penghindaran pajak pada setiap sektor di BEI bila diukur menggunakan proksi  Long-run Cash ETR.

Tax amnesty is an Indonesian government program which company may reveal its hidden asset. By paying redemption money, the taxpayer can reveal its hidden asset without getting the typical administrative sanction of taxation. It turned out that many companies hiding its asset participated in this program. That condition raises the question regarding audit quality of the financial statement of those companies. Audit quality is proxied by the accounting firm's reputation, industry specialization, and tenure. The research shows that the accounting firm's reputation had a significant negative impact on participation in the tax amnesty program in 2016, 2017, or both, and the amount of restatement regarding tax amnesty program. BIG-4 accounting firms are associated with better audit quality. Consequently, the company which audited by BIG-4 are less likely to participate in tax amnesty. In addition, leverage as control variable had a significant negative impact on participation in the tax amnesty program.