The study aims to determine the effect of institutional ownership, managerial ownership, company size and leverage on the integrity of financial statements. Dependent variable in this study are integrity of financial statements while the independent variables used in this study are institutional ownership, managerial ownership, company size and leverage. This research is focused on mining companies on the Indonesia Stock Exchange (IDX) period 2013-2018. The selection of samples in this study used the purposive sampling method, this obtained a sample of 54 sample data from the mining companies population listed on the Indonesia Stock Exchange (IDX) period 2013-2018. The analytical tools used in this study are multiple linear regression analysis. The results of this research show that the variable institutional ownership affect the integrity of financial statements, while the managerial ownership variables, company size and leverage do not affect the integrity of financial statements.

This study aims to examine and analyze the effect of managerial ownership, institutional ownership, independent board of commissioners, and audit committee on the financial performance of food and beverage companies listed on the Indonesia Stock Exchange in the 2014-2018 period. This type of research is quantitative research. The population and sample used by all food and beverage companies listed on the Indonesia Stock Exchange in the 2014-2018 period by taking samples using purposive sampling method obtained a total of 13 companies that met the criteria. The data analysis technique used is multiple linear regression test. The results of this study indicate that managerial ownership, independent boards of commissioners, and audit committees have a positive and significant influence on financial performance. While institutional ownership has no effect on financial performance. Keywords: Financial Performance; Managerial Ownership; Institutional; Independent Board of Commissioners; Audit Committee.

This study aimsato Determine and analyzeathe influence of financialaperformance (returnson investment and return on equity) and good corporate governance (managerial ownership, independent board of commissioner, and the auditacommittee) to the value of the company. The population insthissstudysaresallsmanufacturingscompaniedslistedsonsthesIndonesia Stock Exchange period 2014 to 2016. Sampling technique in this study using purposive samplingsmethod, Obtained a sample of 19 companies over three periods, the resulting in a total sample of 57. Data analysis techniques used is using multiplearegressionaanalysis. The results of the feasibility study models (F test) shows that the variables return on investment, return on equity, managerial ownership, independent boardaofaCommissioners, andatheaauditacommittee influence the value of the company. The result of hypothesis test (t test) shows that the variable of return on investment, return on asset, and independent board of commissioner influence to firm value, while managerial ownership variable and audit committee have no effect to company value.

The purpose of this study was to determine the effect of good corporate governance on financial performance in banking companies listed on the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis. The results showed that a) simultaneously the board of commissioners, board of directors, independent commissioners, company size had an effect on financial performance and b) partially variables X1, X2, and X3 had a positive effect on financial performance but were not significant and variable X4 had a negative effect on performance financial not significant. This means that if the number of board of commissioners, board of directors and independent commissioners is increased it will be able to cause an increase in the company's financial performance but this effect is not significant. And conversely, if the size of the company gets bigger, it will cause a decline in the company's financial performance. This should be a concern of the company, with the increasing size of the company will cause a decline in company performance. The limitation of this study is that the formulation of the regression analysis used is not appropriate because the data used have different measurement scales.

Stock price is one important indicator in a company, this shows how much interest investors to invest in a company. The stock price is also an indicator of the success of management in managing the company. the purpose of this study was to analyze the effect of CR, ROA, NPM, and DPR on stock prices. This research includes quantitative research by referring to the analysis of company performance which is used as a reference to predict future stock prices. This research was conducted at food and beverage companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2018 period. The sampling method used in this study is based on a purposive sampling technique that is in accordance with the criteria of 11 food and beverage companies used in this study collected through the observation method using data registered on the IDX. Testing of hypotheses in this study uses multiple linear regression analysis that is sampled. The results of the research show that there is an influence of CR, ROA, NPM, and DPR on the 2015-2018 price of food and beverage company stock. The benefits of this research are as a material for consideration in making decisions regarding CR, ROA, NPM and DPR on share prices and as a reference to improve company performance in achieving the goals set by the company.

This study aims to analyze the factors that influence value company (PBV) which includes dividend policy (DPR), company size (SIZE), capital structure (DER), liquidity (CR), and profitability (ROA). The population in this study  is a manufacturing company in the consumer goods industry sector listed on Indonesia Stock Exchange (IDX) for the period 2016-2018. The sampling technique uses the method purposive sampling, so we obtained a sample of 18 companies. Type quantitative research. Data sources in the form of secondary data. Data analysis used is multiple linear regression analysis. The results showed that partially dividend policy (DPR), capital structure (DER) and profitability (ROA) affect on value company (PBV). While the size of the company (SIZE) and liquidity (CR) has no affect on value company (PBV).

ABSTRAKDalam memberikan pembiayaan bank tidak lepas dari non performing financing dalam memberikan pembiayaan. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh rasio keuangan (BOPO, CAR, ROA, dan FDR) terhadap non performing financing pada Bank Umum Syariah. Populasi dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2012-2018. Teknik pengambilan sampel menggunakan metode purposive sampling dan didapat 11 sampel. Metode analisis menggunakan analisis regresi linier berganda. Hasil analisis data menunjukkan bahwa variabel CAR, ROA, dan FDR berpengaruh negatif terhadap non performing financing, sedangkan variabel BOPO tidak berpengaruh terhadap non performing financing. Perbankan dalam menjalankan usahanya harus dapat menjaga nilai rasio yang dapat meningkatkan non performing finacing.Kata kunci : Non-Performing Financing; BOPO; CAR; ROA; FDR ABSTRACTIn providing bank financing, it cannot be separated from funding non-performing in offering aid. The purpose of this study is to find out and analyze how the influence of financial ratios (BOPO, CAR, ROA, and FDR) on non-performing financing at Islamic Commercial Banks. The population in this study was a Sharia Commercial Bank registered with the Financial Services Authority (OJK) for the 2012-2018 period. The sampling technique uses a purposive sampling method, and 11 samples are obtained. The method of analysis uses multiple linear regression analysis. The results of data analysis showed that the CAR, ROA, and FDR variables had a negative effect on non-performing financing. In contrast, the BOPO variable had no impact on funding non-performing. Banks in running their business must be able to maintain the value of the ratio that can increase non-performing financing.Keywords: Non-Performing Financing; BOPO; CAR; ROA; FDR

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with  the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations