Local governments (LGs) have an important role in providing services to the community. Nevertheless, some local governments still show relatively low performance. Scores of e-government implementation and audit opinions obtained by some local governments are also relatively low. This study examines whether there are relationships between e-government, the dimensions of e-government, and audit opinion and the performance of the local government administration. There are five dimensions of the e-government i.e. policy, institutions, infrastructure, applications, and planning. The sample used in this study includes 246 local governments from 2012 to 2014. Using regression analysis, the results of this study show that e-government has a positive association with the performance of the local government administration. This is supported by the positive association of e-government's dimensions with performance. The audit opinion is also positively associated with performance as expected. These results suggest that e-government and audit opinion can be used as indicators of the performance of local government administration. AbstractLocal governments (LGs) have an important role in providing services to the community. Nevertheless, some local governments still show relatively low performance. Scores of egovernment implementation and audit opinions obtained by some local governments are also relatively low. This study examines whether there are relationships between e-government, the dimensions of e-government, and audit opinion and the performance of the local government administration. There are five dimensions of the e-government i.e. policy, institutions, infrastructure, applications, and planning. The sample used in this study includes 246 local governments from 2012 to 2014. Using regression analysis, the results of this study show that egovernment has a positive association with the performance of the local government administration. This is supported by the positive association of e-government's dimensions with performance. The audit opinion is also positively associated with performance as expected. These results suggest that e-government and audit opinion can be used as indicators of the performance of local government administration. JEL Classification: M48Keywords: e-government, audit opinion, the performance of local government administration INTRODUCTIONLocal governments (LGs) have the duty to perform the task of providing high-quality services to the communities in their respective regions. In order for these tasks to be carried out, high-quality local government administration is required. To find out the results of the implementation of these tasks, the evaluation of local governmental performance is done annually through the Decree of the Minister of Home Affairs on the Determination of Rating and Performance Status of Local Government Administration. The overall performance score ranges from 0 to 4. Local governments are expected to provide the high-quality of services to community indicated...

Companies avoid tax in order to minimize the company's tax burden by utilizing loopholes in tax regulations. This research investigate the influence firm size, firm age, sales growth, and managerial ownership to tax avoidance. The population of this research is Non Service companies listed on the Indonesian Stock Exchange for period 2014-2018.The number of samples used in this study were 365 samples based on the purposive sampling method. The data analysis technique in this study is quantitative analysis by using multiple linier regression method. The results of this study indicate that partially the variable firm size, firm age, and sales growth have a positive affect on tax avoidance in sample companies, while the managerial ownership do not affect on tax avoidance in sample companies. A limitation in this study is the ETR proxy which cannot distinguish between tax avoidance, government tax preferences, or tax lobbying activities. In addition, the measurement of profit based on accounting income cannot describe tax avoidance directly.

This study aimed to obtain empirical evidence regarding the influence of corporate governance and audit quality on earnings management measures, as well as their relationship with the effect of family ownership. Research on earnings management has been widely conducted, but research in family firms is still limited, while based on previous observational data, 95% of companies in Indonesia are family firms. In addition, the difference in the concept of corporate governance in developing countries compared to developed countries is crucial in relation to company supervision patterns. Earnings management practices carried out by company management can be caused by the occurrence of information asymmetry in which management as an agent has more information related to the company than the company owner. This information asymmetry is used by managers to mislead other parties with the aim of increasing their managerial career or compensation. Implementing the corporate governance mechanism is a way to reduce earnings management. Another factor affecting earnings quality is audit quality. This study took a sample of manufacturing companies listed on the Indonesian Stock Exchange during the 2017- 2018 period. 152 sample data were tested. This study used secondary data obtained from annual reports of companies listed on the Indonesian Stock Exchange. Moderated regression analysis (MRA) was used. Corporate governance had no effect on earnings management and audit quality had a significant effect on earnings management behavior. Family ownership was able to strengthen the effect of audit quality in determining earnings management actions. Keywords: corporate governance, audit quality, earnings management, family ownership

Purpose This study aims to examine the effect of ownership concentration and foreign ownership on tunneling activities in Indonesia. Design/methodology/approach The population in this study were manufacturing companies listed on the Indonesian Stock Exchange from 2014 to 2018. The total observations used in this study were 557 observations. This study used three measurements to assess tunneling activities in a company, namely, related party receivables (TUL1), related party payables (TUL2) and related party receivables-payables (TUL3). Findings The results of this study indicated that ownership concentration and foreign ownership had a negative effect on tunneling activity of TUL1. Meanwhile, the effect of ownership concentration and foreign ownership on TUL2 and TUL3 showed a positive effect. This indicated that manufacturing companies in Indonesia preferred to carry out tunneling activities through related party payables compared with related party receivables. Foreign ownership was also effective in controlling the company’s tunneling activities when the company conducted tunneling transactions of related party receivables. Small companies and companies with positive return on assets were more susceptible to tunneling activities carried out by the companies. Practical implications The results of this study can be used as a consideration for investors in making decisions by looking at tunneling activities carried out by companies in Indonesia. Originality/value To the best of the authors’ knowledge, no previous study in the tunneling literature has compared the results of the effect of the concentration of foreign ownership and ownership on tunneling using three measurements at once. This is useful to see the company’s behavior of tunneling activities from a different perspective.

Abstrak: Perubahan Relevansi Nilai Dalam Informasi AkuntansiSetelah Adopsi IFRS. Tujuan penelitian ini untuk menguji perbedaan kualitas informasi akuntansi pada periode sebelum dan sesudah adopsi IFRS. Kualitas informasi akuntansi diukur dengan proksi relevansi nilai dengan melihat perubahan pada R 2 dari hasil regresi antara harga saham dengan nilai buku perlembar saham dan laba perlembar saham sebelum dan sesudah adopsi IFRS. Populasi diambil dari perusahaan manufaktur yang terdaftar di BEI periode tahun 2007 dan tahun 2012, dengan metode regresi linear berganda. Hasil penelitian ini menunjukan bahwa aplikasi standar berbasis IFRS dapat meningkatkan kualitas informasi akuntansi dan terdapat perubahan struktural antara harga saham dengan nilai buku perlembar saham dan laba perlembar saham. Abstract: Changes in Value Relevance of Accounting Information Upon adoption of IFRS. This study aimed to examine the quality differences of accounting information in the period