<p><em>This study to examnine the factors that may affect the determination of the independence audit fees on companies listed in Indonesia Stock Exchange (IDX) during 2012-2016 period. The sample collection purpossive techniques so that 92 company obtained as the sampling method of sample. Use the method multiple linear regressiom analysis to analyze the  status of the audit firm , loyality, audit report lag, industry type, the existence of subsidiary, and type of ownership of the company of agains who audit fees formerly data first tested with classical test. The result showed that the satatus of the audit firm , a subsidiary and type of ownership have a significant positive in the determination of audit fees. While the variabel loyality, audit report lag and industry type does not have significant effect on audit fees.</em></p>

The aim of this research is to determine the effect of capital intensity and investment opportunity set toward the conservatism as well as to determine the effect while using managerial ownership as moderating variable. Data were obtained from the annual reports of Indonesian Capital Market Directory and the website of Indonesian Stock Exchange. The samples are 222 observations from manufacturing companies listed in the Indonesia Stock Exchange in 2013-2014. This study uses multiple moderated regression analysis. The results show that the capital intensity has no effect on conservatism while the investment opportunity set has an influence on conservatism. The test results on moderating variables showed that managerial ownership is not able to strengthen the influence of capital intensity on conservatism while managerial ownership can strengthen the effect of the investment opportunity set on conservatism. 

This study aims to investigate the characteristics of corporate governance that affect the level of Corporate Social Reponsibility (CSR) disclosure in the firms that have business operations in the manufacturing field in Indonesia. Characteristics of the corporate governance used in this study are the number of meetings conducted by the board directors, independent commissioners, audit committee, managerial along with foreign that have ownership, and ownership concentration. The level of work on CSR disclosure was measured by using company’s social disclosure index (or later will be referred to as CSDI) based on standard used, namely Global Reporting Initiative (or later to be discussed as GRI) which will report standard items and then disclose the items in the firm’s annual report. This study also used the levels of the firm’s board commissioners, the composition or arrangement of women in the board, public along with institution ownership, and the control variables of this study was environment performance. The populations used in this study were firms that run business in the manufacture fieldwork sector that registered in Indonesian Stock Exchange (or known as IDX) in the 2014-2017. This disquisition using the method sampling purposive, the total population was reduced to 88 annual reports of firms that run mining business to be sampled in this research. The technique of data analysis used multiple regression method to determine whether there are relationship owned by the characteristics of corporate governance with CSR disclosure. The conclusion of the disquistion showed that composition of managerial ownership does not have significant and positive influence on the extent or level of CSR. The outcomes of the investigations also show that the two control variables have a significant influence on the extent or level of CSR.Key words:  audit committee, corporate social responsibility, ownership structure, board characteristics, composition of women on board, and environment performance

The aims to this study was to provide empirical evidence of the effect of tunneling incentives and debt convenants on transfer pricing with tax minimization as moderating. In this study, tunneling incentive was measured through the number of foreign rights share ownership percentage of the number of outstanding shares, debt convenant measured debt policy with DER in each manufacturing company.The sample used in the study was 15 manufacturing companies with purposive sampling of 60 data in 2014-2017 which were listed on the IDX. Data is taken from annual reports listed on the IDX since 2014. Tests conducted in this study are using panel regression analysis with the program eviews 8.1. The results of the study indicate that the tunneling incentive has a significant positive effect on the transfer pricing policy while the debt convenant has a negative effect not significant on the transfer pricing policy. Tax minimization does not moderate the influence between tunneling incentives and debt convenants on transfer pricing decisions.

This study aims to determine (1) Effect of intellectual capital, on real earnings management (2) Effect of capital employed efficiency (CEE) on real earnings management (3) Effect of structural capital efficiency (SCE) on real earnings management (4) Effect of human capital efficiency (HCE) on real earnings management (5) Profitability as a moderating variable can strengthen the effect of intellectual capital on real earnings management. Sample collection was carried out using purposive sampling and produced a sample of 80 companies during the 20152017 period which was 240 companies. The analytical tool used is multiple linear regression with the Fixed Effect method. The results of the study show that intellectual capital has a negative effect on real earnings management. Neither can profitability strengthen the effect of intellectual capital on real earnings management. Whereas the control variable which has a significant influence on real earnings management is earnings growth. Keywords: Real Earnings Management, Profitability, Intellectual Capital