This research investigates the effect of audit committee characteristics, which includes independence (ACIN), size (ACSIZE), competence (ACCO), and frequency of meetings (ACMT) on the financial performance (PERF) of manufacturing firms listed on the Indonesian Stock Exchange for the year of 2016 and 2017. PERF is measured and proxy with the return on assets (ROA); ACIN is measured by the percentage of members from outside the company; ACCO is measured using percentage of audit committee members who have accounting and finance educational background; and ACMT is measured using the number of audit committee meetings in 2016 and 2017. This study uses a sample of 466 observations of publicly listed companies on the Indonesian Stock Exchange for the fiscal year that ends on December 31, 2016 through 2017 which are retrieved for 660 listed companies' population. The study finds that all of the characteristics of audit committee positively affect the company's performance. The research also uses three control variables, which are the quality of auditors (BIG4), financial leverage (LEV) and company size (SIZE). BIG4 and LEV positively affect the company's financial performance, while the financial performance of the company is negatively affected by SIZE.

This paper describes empirical evidence investigated the effect of ownership concentration and firm's size on the accounting information value relevance. Ownership concentration (OC) is measured by Herfindahl index; the firm's size is measured by a log of total assets, whereas value relevance is measured by the Ohlson' Price Model. Using a sample of 119 manufacturing firms listed in Indonesian Stock Exchange (IDX) for the year of 2011-2015, this research finds that ownership concentration positively affects both the value relevance of earnings per share and book value per share. Moreover, the firm's size negatively affects the value relevance of earnings per share and book value per share. This study contributes to the existing literature about value relevance of ownership concentration and value relevance of firm's size, especially in the post-IFRS adoption period.

This study aims to provide empirical evidence of the related between self esteem and self efficacy with academic performance on auditing course. By using non-probability sampling techniques that is purposive sampling, this research using a sample of 194 university students in Yogyakarta that take on auditing course. This research model was developed based on previous research models by using survey in data collection process. Analysis uses structural equation models by using smartPLS software. Results of this research shown the support of 2 out of 3 proposed hypothesis, namely that there is a significant positive relationship between self esteem against self efficacy and academic performance. Meanwhile, this research can not proves that self efficacy strengthen academic performance on auditing course.

This article investigates the relationships between social presence, cognitive absorption, and satisfaction of vocational college students in online learning. A hypothesized structural equation model was developed to study these critical variables that may influence interaction in online learning environments. Data was obtained through questionnaires from 448 students of vocational college at Yogyakarta. Data  was analyzed by Structural Equation Modelling - Partial Least Square (PLS) using Smart PLS 2.0. The results of this research shows that the social presence and cognitive absorption of  vocational college students is impact satisfaction directly. Keywords: Social Presence; Cognitive Absorption; Student Satisfaction.

This study aims to examine the effect of real earnings management on firm value with corporate governance as a moderating variable. The data used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the fiscal year ending December 31, 2015 to 2019. The data collection technique is purposive sampling and comes from secondary data both from the IDX and from the website of each company. The research hypotheses were tested using regression analysis. The results of the study prove that corporate governance can weaken the relationship between real earnings management and firm value. Meanwhile, the direct influence of earnings management on firm value was not found to have a negative relationship, but the results were positive. This research is expected to contribute to the development of theories related to earnings management behavior and corporate governance practices, namely agency theory. Other contributions can be used as input for investors in assessing the company, especially those related to the transparency of the company's financial reporting. Keywords: Abnormal Cash Flow From Operations; Corporate Governance; Firm Value; Agency Theory.