This study aims to analyze the effect of gender diversity in both the Board of Commissioners and Board of Directors, as well as the effect of education background of the President Commissioner on the firm value. Gender diversity is measured from the proportion of women in Board of Commissioners and Board of Directors, while the education background is measured by the education background of the President Commissioner. In this research, the firm value is measured by Tobins Q. The sample used in this study consist of 70 manufacturing companies listed in Indonesian Stock Exchange in the year 2012. This study employs multiple linear regression to draw the research results. The analysis results show that gender diversity in both the Board of Commissioners and Board of Directors significantly affects firm value. On the contrary, the education background of the President Commissioner does not affect firm value. This result support the argument that diversity of boards will, through various ways, affect firm financial value in the long and short term.

Fraudulent financial statements begins with the act of manipulating the financial statements for personal gain. Efforts to fulfill obligations on the rights of stakeholders make corporate governance play an important role in minimizing the occurrence of fraudulent financial statements. This study aims to investigate the phenomenon of corporate governance in detecting fraud or irregularities in the preparation of financial statements. Fraud detection is measured by the Beneish model.. The sample used in this research is 694 with manufacturing company period 2011-2015. Sampling technique with purposive sampling method. To test the Hypothesis used logistic regression analysis with moderation model. The results obtained are foreign ownership, domestic ownership and public ownership significant negative effect on fraud financial statement. While firm size has a significant positive effect fraud financial statement. Firm size as a moderating variable further strengthens the relationship between foreign ownership, domestic ownership and public ownership of fraud financial statements. AbstrakKecurangan laporan keuangan diawali dengan perbuatan memanipulasi laporan keuangan demi mendapatkan keuntungan pribadi. Upaya pemenuhan kewajiban terhadap hak para stakeholder membuat corporate governance berperan penting dalam meminimalisir terjadinya kecurangan laporan keuangan. Penelitian ini bertujuan untuk menyelidiki fenomena corporate governance dalam mendeteksi kecurangan atau penyimpangan dalam penyusunan laporan keuangan. Sampel yang digunakan pada penelitian ini yaitu 694 dengan perusahaan manufaktur periode 2011-2015. Teknik pengambilan sampel dengan metode purposive sampling. Untuk menguji hipotesis digunakan analisis regresi logistik dengan model moderasi. Hasil penelitian yang didapat adalah kepemilikan asing, kepemilikan domestik, dan kepemilikan publik berpengaruh negatif signifikan terhadap fraud financial statement. Sedangkan firm size memiliki pengaruh positif signifikan fraud financial statement. Firm size sebagai variabel moderasi semakin memperkuat hubungan antara kepemilikan asing, kepemilikan domestik, dan kepemilikan publik terhadap fraud financial statement.

This research aims was to figure out user's satisfaction index towards this public service toward Central Bureau of Statistics (BPS). BPS is a non-ministry government institution implements

The concept of business risk has been extended to several new concepts. Disaster, disease, social unrest and terrorism are emerging as part of business risks. This study aim is to explore classification of disaster risk in micro, small and medium enterprises (MSME). This study explains factors and risk perception of disaster prevention and reduction. The study based on survey, which involved 315 MSMEs, focus group discussion and in-depth interview with several key informants. We use content analysis as a basic tool in the data analysis process, with descriptive statistic to complete information findings in the study. Unit analysis of this study are MSME industries, they are batik and textile, furniture and handy-craft and food industry. The result shows that they are interconnectedness between financial institution, local governance and MSME in the disaster risk management model. Each party has obligations in conducting preparedness of disaster and risk protection procedures for disaster risk management. We also find that there is still very low risk perception among MSME in Surakarta. This could be a potential problem when the disaster risk management should be implemented in MSME business.