The objectives of this study is to investigate the association between CSR and Corporate Financial Performance (CFP). This study investigates 800 firms listed on Indonesian Stock Exchange in 2010 - 2012. Financial performance is measured by accounting-based approach and stock-market-based approach. While, CSR practices is measured by Corporate Social Disclosure Index (CSRDI). Thus, the association was analyzed under multivariate linear regression by considering time difference. Firm size, growth, and risk are included as control variables. This study finds: (1) CSR provides positive impact on the financial performance until one next period; (2) financial performance measured by ROA influence positively CSR only the next two years; (3) there is significant positive relationship between firm size and CSR. The paper has implications in enhancing the understanding of company performance through understanding the association between CSR and CFP. This may increase the understanding of the association between CSR and CFP. The findings of this study contribute<br />to the literature and regulator  on CSR.

The aim of this study is to identify the influence of gender diversity in the board of commissioners, board of directors, and audit committee for earnings management. This study in a quantitative tested with multiple linear regression. Gender diversity in this study was calculated using the proportion of female gender on each board. The object of this research is all companies listed in the Indonesia Stock Exchange (IDX), except for the financial sector for the period 2017-2019. The sample used in 1136 firms. The results of this study indicate that gender diversity on the board of directors has a positive effect on earnings management, while gender diversity on the board of commissioners and audit committee has no significant impact on earnings management. The conclusion obtained is that the presence of female gender on the board of directors will affect the earnings management, while on the board of commissioners and audit committee both male and female gender has an equal chance to do the earnings management.

This study aims to examine the impact of earnings management and stock return. The magnitude of accruals and operating cash flows are the important feature that we add to this study. This feature gives deeper analysis of how earnings management affects stock return. We use Indonesian data from 2011 to 2013 as our sample. Three earnings management models are applied for this research: (1) Jones, (2) Modified Jones and (3) Kaznik model. We find that discretionary accruals cannot explain stock return, but after considering the magnitude of accruals and operating cash flow the result is different. Discretionary accruals affect stock return positively, only when accruals are higher than operating cash flow. These findings contribute to earnings management and market-based accounting researches.

Disclosure Theory suggest that voluntary disclosure reduces information asymetry among investors by reducing transactions and information cost, which in turn reduces firms' cost of capital. The advantages of voluntary disclosure should encourage the listed firms to present voluntary disclosure besides mandatory disclosure. In fact, many listed firms reluctant  to present. Voluntary dimension of corporate disclosure involve the manisfestation of free choice of the firms and its managers. Because of that, the purpose of this study is to reveal factors affecting voluntary disclosure levels for Indonesian firms listed in Jakarta Stock Exchange in 2005 and 2006.