The purpose of this study was to examine the effects of profitability, leverage, firm size, outsider ownership, the reputation of the public accounting firm and financial risk on the timeliness of financial report submissions. This study used a sample of all the trade, services and investment companies listed in Indonesia Stock Exchange in 2014-2016. A total of 78 companies were examined. Multiple linear regression was used to test the hypotheses. Results showed that profitability, outsider ownership, the reputation of the public accounting firm and financial risk had significant effects on the timeliness of financial report submissions, but leverage and firm size did not have the effect. The originality of this paper is proven by that sample used of trade, service and investment companies and by using the measure of an auditor’s reputation. Both of which had been studied earlier. The implications from this study for regulators is that regulations can be better determined to oversee and ensure a high standard from the financial reporting mechanism in the Indonesia Stock Exchange.

Headline, the main news in the front of page of a newspaper, is a strategic place to convey information. Of course, headline in yellow journalism ought to be attractive with bombastic content's characteristic and sometimes it shows off sensuality. Koran Merapi is one of newspaper which has the positioning as a law and criminal newspaper. In other side, Criminal reality always shows some characters such as: suspect, police and victim. Based on constructivism ideas, mass media will always construct reality to be published in media. It means that reality in media will reconstruct those characters. The research question is formulated as follows: how is the criminal actor constructed by Koran Merapi? Using critical approach through discourse analysis, the research will investigate the basic idea of occurring construction. Van Leeuwen's models for the text analysis and Norman Fairclough's for the context are used to explore actor and marginalization in criminal news. The police are depicted as somebody who is admirable and acts as the superhero. The suspects are depicted as a strong person before the victim but weak before the police. The victims are the characters who are always threatened by crimes, are not able to overcome it without any help from the hero.

This study aims to examine the influence of corporate governance mechanisms to transparency. Corporate governance mechanisms examined in this study include internal mechanism consisting of: commissioners, managerial ownership, foreign ownership, debt financing, and audit quality. The population in this study is a registered company in Indonesia Stock Exchange for the period 2015 - 2018. The sample in this research determined by purposive sampling method with a total sample of 103 annual reports. Statistical tests showed that the board of directors, managerial ownership, foreign ownership, debt financing has no effect on the performance of the company while the quality of the audit have an impact on transparency.

Objective - This study aimed to examine the effect of perceived behaviour control and professional commitment to the interest of doing whistleblowing. This research was conducted at the police department in Riau province. Methodology/Technique - The sample in this study was taken by using the method of data collection is called purposive sampling. The samples used in this research were 90 respondents which were all police officers working in the finance department. Data were analysed using SPSS version 20. Findings - The results showed that perceived behaviour control affects the interests do whistle blowing. Secondly, professional commitments do affect the interest of whistle blowing. Novelty - The research contributes to the related literature with its original data. Type of Paper: Empirical Keywords: Police Sector; Perceived Behaviour Control; Professional Commitment; Whistleblowing Intention and SPSS. JEL Classification: J53, M41, M54.

Small and Medium Enterprises (SMEs) have had a very good impact on economic development in Indonesia. In addition, the presence of SMEs also brings many benefits to the welfare of the community, one of which is by absorbing the workforce so that it can reduce the number of unemployment figures. To see the success or failure of a business can be seen from the measurement of performance. Measuring the performance of a business is a very important thing, because by measuring the performance of the company can find out how much reward or salary will be given to employees. This study aims to examine whether entrepreneurial orientation, innovation, market orientation and total quality management affect the performance of SMEs. This study uses primary data with questionnaires as research instruments. The population in this study was 1,599 SMEs located in Kuantan Singingi Regency. The number of samples used was 115 with a purposive sampling method. The test results show that the independent variable entrepreneurial orientation, innovation, market orientation affect the performance of SMEs, while the independent variable total quality management has no influence on the performance of SMEs. This research is expected to be a material consideration for making changes in business for business entities and organizations so that business performance can improve.