THE IMPACT OF TAX AVOIDANCE, SUSTAINABILITY REPORT DISCLOSURE, AND EARNINGS MANAGEMENT ON FIRM VALUE IN THE DIGITAL ERA WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLES

<p>This paper aims to determine whether tax avoidance, sustainability reporting, and earnings management affected firm value. Samples were collected from 80 companies listed on the Indonesian Stock Exchange (BEI)between 2015 and 2019. This research is an explanatory study that employs a quantitative approach and purposive sampling as the sampling technique, using the Absolute Difference Value Method to examine the moderating variable’effect, and SPSS 23 to analyze the data. The finding indicate that while tax avoidance has no negative effect on firm value and Sustainability Report has no positive effect on firm value, earnings management have negative effects on firm value. Corporate Governance did not weaken the effect of tax avoidance on firm value, corporate governance did not strengthen the relationship between sustainability reports and firm value and Corporate Governance weakens the negative effect of earnings management on firm value. This paper contributes to three different strands of research:determinants of tax avoidance in Indonesia for government literature, evaluation, improve, improvement, and performance for companies;for investors, as it is wordthwhile to consider additional factors in order to aid in making an informed assessment of company’s value in this era of technology.</p>

THE IMPACT OF GRAY PROFITABILITY INDEX AND PUBLIC OWNERSHIP ON FINANCIAL STATEMENTS DISCLOSURE WITH AUDIT COMMITTEE AS A MODERATING VARIABLE

<p class="Affiliation"><em>Disclosure of financial statements is one of the most important measurements for a sustainable company. This study will examine the effect of IFRS implementation on the gray profitability index and the portion of public share ownership on the disclosure of financial statements with the audit committee as a moderating variable. This study uses a quantitative research model and uses second</em><em>ary</em><em> data. The data in this study used data analysis methods, namely Moderating Regression Analysis (MRA) with IBM SPSS software and Microsoft Excel program as a testing support system, with data analysis techniques presented in the form of a classic assumption test and R2, F</em><em> </em><em>test and T test. The population in this study were all property and real estate companies that consistently had complete financial and annual reports for 2018 to 2019. This study used a sampling technique, namely purposive sampling and obtained 32 companies according to the classified criteria. The results indicated that the gray profitability index had no effect on the disclosure of financial statements, as well as the addition of the audit committee as a moderator did not strengthen the relationship to the disclosure of financial statements. Furthermore, the variable share of public ownership has a positive and significant effect on the disclosure of financial statements, as well as the moderation of the audit committee which further strengthens the relationship with the disclosure of financial statements. </em></p><p class="Affiliation"><em> </em></p><p class="Affiliation"><strong><em>Kata Kunci: Gray Profitability Index, </em></strong><strong><em>Public ownership</em></strong><strong><em>, </em></strong><strong><em>Disclosure of financial statements</em></strong><strong><em>, </em></strong><strong><em>and Audit Committee</em></strong><strong><em>.</em></strong></p><p align="left"> </p><p align="left"> </p><p align="left"><strong> </strong></p><p align="left"><strong>JEL Classification: G32, M41</strong><strong></strong></p>

GREEN STRATEGY MODERATE THE EFFECT OF CARBON EMISSION DISCLOSURE AND ENVIRONMENTAL PERFORMANCE ON FIRM VALUE

The purpose of this study is to examine and analyze: (1) The effect of disclosure of carbon emissions and environmental performance on firm value. (2) Effect of green strategy on firm value (3) Green strategy Moderates the effect of disclosure of carbon emissions and environmental performance on firm value. Quantitative research uses secondary data taken by purposive sampling from annual reports and sustainable reports of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The data is processed by panel regression. The conclusion of this study (1) Disclosure of carbon emissions has no effect on firm value. (2) Environmental performance and green strategy have a significant positive effect on firm value. (3) The green strategy strengthens the effect of carbon emission disclosure on firm value. (4) The green strategy is not proven to strengthen environmental performance on company value. So, the green strategy only acts as a predictor or independent variable.

THE EFFECT OF ENTERPRISE RISK MANAGEMENT, KNOWLEDGE MANAGEMENT, AND ORGANIZATIONAL CULTURE ON ORGANIZATIONAL RESILIENCE

This study aims to identify the influence of Enterprise Risk Management, Knowledge Management, and Organizational Culture on the company's ability to survive in an ever-changing environment. This research is a quantitative study using primary data. The data were obtained through a questionnaire distributed to accountants who held the lowest supervisory positions in private Indonesian companies. With a sample of 103 respondents, the data were processed using linear regression. This study found that in the context of companies in Indonesia, Enterprise Risk Management and Organizational Culture can increase Organizational Resilience. However, this study failed to prove the role of Knowledge Management in Organizational Resilience. This study provides contributions in both managerial and theoretical aspects. In the managerial aspect, this study implies ERM and organization culture are elements that should be implemented so that companies can survive in a volatile environment. From a theoretical point of view, this research has proven that in the long term ERM is able to maintain organizational resilience. Besides, this study also indicates that knowledge management is still not widely applied by companies in Indonesia. For this reason, the attention of management so that knowledge management is applied needs to be improved.

THE ROLE OF INSTITUTIONAL OWNERSHIP, INDEPENDENT BOARD OF COMMISSIONERS, AND MANAGERIAL OWNERSHIP ON EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES

<p>This research purpose to assign the clout of institutional possession, self-sustained board of commissioners and managerial possession on income management with manager bonuses in manufacturing companies registered on the Indonesian stock exchange in the 2016-2018 period. The sample selection was conducted using purposive sampling technique. The sample amounted to 59 companies with a 3 year period. The method using descriptive analysis and confirmation. The confirmation analysis uses panel data regression analysis (pooled data). The data processing tool uses Eviews 9. The inference of this reseacrh is that institutional possession has a significant influence on income management, bonus managers cannot moderate the effect of institutional possession on income management, this self-sustained board of commissioners has a significant influence on income management, Bonus manager cannot moderate the effect of the self-sustained board of commissioners on income management and managerial possession has a significant effect on income management. </p><p> </p>

ANALYSIS OF FACTORS AFFECTING COMPANY USING DERIVATIVES

<p>This study aims to determine the factors that influence companies in using derivatives. In this study, the factors studied were the cost of debt, foreign sales, risk management, and corporate governance on the company's decision to use derivatives. The analytical method used in this research is logistic regression analysis using the Statistical Product and Services Solutions software. A total of 60 samples were used in this study, which were 20 companies included in the Corporate Governance Perception Index survey from 2016 to 2018. The Corporate Governance Perception Index survey is a survey conducted by the Indonesian Institute for Corporate Governance. The results of this study indicate that the cost of debt variable has a significant effect on the decision to use derivatives by the company. The corporate governance variable also has a significant effect on the decision to use derivatives by the company. The foreign sales variable in this study does not have a significant effect on the decision to use derivatives by companies. The risk management variable does not have a significant effect on the decision to use derivatives by the company. In this study, there are also control variables, namely firm size and return on assets. In this study, the firm size variable does not have a significant effect on the decision to use derivatives by the company. Meanwhile, the return on assets variable has a significant effect on the decision to use derivatives by the company.</p>

IMPACT STREET EARNINGS ON FINANCIAL DISTRESS

<p>This study aims to find out correlation street earnings and financial distress of manufacturing companies in Indonesia Stock Exchange (IDX). This research using companies listed during 2010 – 2017 obtained from OSIRIS database with valid sample are 55 companies, 188 observation. Regression multivariate are use for data analysis. This result is street earnings positive significant to financial distress, means financial distress become lower when street earnings higher. Limitation of this study are only observe manufacturing company so further research could be possible to another industries.</p>

THE INFLUENCE OF THE IMPLEMENTATION OF ISO 9000: 2008 AND ENVIRONMENTAL ACCOUNTING ON COMPANY PERFORMANCE IN CHEMICAL SECTORS IN 2016 TO 2018

The purpose of this study is to empirically prove the influence of the application of ISO and environmental accounting on company performance in chemical sector companies in 2016 to 2018. The research method used is quantitative descriptive method. The research data was taken from the Indonesia Stock Exchange (IDX) in the form of annual reports for the period 2016 to 2018. Testing the hypothesis of this study used multiple regression analysis because the independent variables used dummy measurements. This study uses SPSS software version 21. The results of the study simultaneously found that ISO 9000: 2008 and environmental accounting have a positive effect on company performance.

APPLICATION FRAUD PENTAGON FOR DETECTING SYMPTOMS OF SHORTFUL FINANCIAL STATEMENTS

The purpose of this study is to determine the effect of fraud pentagon toward fraudulent financial reporting sympton using modified Jones model to the mining companies. The method of sampling used purposive sampling method. The sample consists of 30 companies was listed on the Indonesia Stock Exchange in 2013-2016. The result of this research concluded that pressure which proxied by financial target and financial stability has a positive and significant effect on fraudulent financial reporting. Opportunity has a negative and significant effect on fraudulent financial reporting. Rationalization, capability, and arrogance has not significant effect on fraudulent financial reporting.

ORGANIZATION CULTURE MODERATES THE EFFECT OF MANAGEMENT ACCOUNTING SYSTEM, SUSTAINABLE LEADERSHIP AND ENVIRONMENTAL STRATEGY ON BUSINESS PERFORMANCE

<p>The purpose of this study was to determine whether there is an influence of management accounting system, sustainable leadership and environmental strategy on business performance with organizational culture as a moderating factor. The population in this study are 70 managers of manufacturing company in DKI Jakarta. Sampling technique using a convenience sampling method. Based on research result shows that the management accounting system does not affect business performance; sustainable leadership has a positive effect on business performance; the environmental strategy has a positive effect on business performance. Organization culture does not moderate influence of MAS, sustainable leadership and environmental strategy with business performance. The results showed that the management accounting system had no significant effect on business performance. This can be a special concern for company management in developing a management accounting information system. The availability of a management accounting information system can maximally assist company management in planning, monitoring and making decisions for business performance is better.</p>