The purpose of this study is to examine the effect of market orientation, creativity, innovation and competitive advantage on the performance of creative industries. Respondents from this study are 130 owners or leaders of creative industries in the fashion sector in Central Java Indonesia. The study is located on the North Coast of Central Java, taking five districts, namely Pekalongan, Semarang, Kudus, Rembang and Jepara. Sampling method in this research use purposive sampling method. This method is used taking into account the criteria of the creative fashion industry that has been operating for at least 3 years and innovating market-oriented products. The data obtained will be analyzed using Partial Least Square (PLS) program. The results of data analysis show that creativity has no significant effect on innovation. Market orientation significantly affects innovation and performance. Innovation also has a significant effect on excellence and competitive performance. Furthermore, competitive advantage has a significant effect on company performance. Info Article

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This study aimed to obtain empirical evidence about the influence of profitability and the disclosure ofIslamic Social Reporting (ISR) on firm value on Islamic banking in Indonesia. The population of this research is all of Islamic Bank in Indonesia 2014 - 2016. The sample of this research is Islamic Bank in Indonesia by using purposive sampling method. There are e l e v e n b a n k s and obtained 44 observations. Classic assumption test performed for data analysis and regression analysis to test the hypothesis. The results of this study indicate that Profitability significantly influence the level of Social Reporting Islam and corporate values, Islamic Social Reporting does not affect the value of the company While profitability has a significant effect on corporate value, while the ISR has no significant effect on the level of corporate value.

<p>            Creative industries significantly contribute to Indonesia economic development. There are many problems faced especially in improving innovation capabilities and competitive advantages. This study proposes to examine the effect of collaborative networks and entrepreneurial orientation to innovation capabilities, competitivee advantage and performance. Some creative industries located at several cities in the Central Java Province. Sampling methods used in this study is purposive sampling and data is analyzed by the multiple linier regressions. The result of this study shows that entrepreneurial orientation significantly affects both the innovation capability and performance. Collaborative networks significantly affects both the innovation capability and competitive advantage. Furthermore, the result shows that entrepreneurial orientation, innovation capability and competitive advantage significantly affect the performance. Nevertheless, it shows that collaborative networks do not significantly affect the performance.</p>

PENDAHULUANPeran auditor dalam penyajian informasi keuangan sangatlah besar.Auditor merupakan orang yang berpengaruh terhadap hasil dari informasi keuangan yang disajikan oleh sebuah perusahaan. Informasi inilah yang nantinya akan dijadikan sebagai dasar pertimbangan dalam pengambilan keputusan oleh pihak-pihak yang berkepentingan. Untuk dapat dijadikan sebagai dasar pertimbangan dalam pengambilan keputusan maka informasi keuangan harus disajikan secara relevan dan andal.Auditor dituntut dapat melaksanakan pekerjaannya secara professional sehingga laporan audit yang dihasilkan akan berkualitas. Kualitas pekerjaan auditor berhubungan dengan kualitas keahlian, ketepatan waktu penyelesaian pekerjaan, kecukupan bukti pemeriksaan, dan sikap profesionalitas dalam penyelesaian pekerjaan. Kualitas audit diartikan sebagai probabilitas seorang auditor dapat menentukan dan melaporkan penyelewengan yang terjadi dalam sistem akuntansi klien. (Husna et al, 2012:2). Auditor mempunyai peranan yang tidak kalah pentingnya dalam membentuk kepercayaan para pemakai informasi pelaporan keuangan.Audit atas laporan keuangan yang dilakukan oleh auditor bertujuan untuk memberikan pendapat atas kewajaran laporan keuangan.Apabila laporan keuangan dinyatakan wajar oleh auditor maka para pemakai laporan keuangan dapat mempercayai bahwa laporan keuangan tersebut andal dan relevan sebagai dasar untuk pengambilan keputusan.Kualitas audit ditentukan oleh proses yang tepat yang harus diikuti dan