Financial reports as a liaison media between management and owners are an important source of information so they must be reliable and relevant. However, financial reports are prone to being manipulated by management and can mislead users. Management can intervene in financial statements to fulfill certain objectives by carrying out earnings management. This study aims to analyze the influence of profitability, leverage, firm size on earnings management. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2019-2021. Sampling using purposive sampling method. The data analysis technique to test the hypothesis uses moderated regression analysis. The results show that profitability has a no effect on earnings management. Leverage has a negative effect on earnings management. Firm size has no effect on earnings management.

This research was to find out and analyze the effect of budgeting participation, utilization of financial system applications and internal control systems on managerial performance of PT. FUMIRA in 2021. This research is an associative quantitative research. The method used in this research was a survey either partially or simultaneously through a questionnaire. The sample of this research was the entire management leadership of PT. FUMIRA, totaling 59 people. The sampling technique used was saturated sampling, where all members of the population are used as research samples. The analytical tool used in this research was multiple linear regression analysis. Based on the results of data processing, it can be concluded that: Partially, budgeting participation, utilization of financial system applications and internal control systems have a significant positive effect on managerial performance. Simultaneously budgeting participation, utilization of financial system applications and internal control systems simultaneously have a significant effect on managerial performance by 60.2%.

Penelitian ini bertujuan untuk menguji pengaruh kualitas pelayanan, pengetahuan perpajakan, sanksi perpajakan, dan lingkungan wajib pajak terhadap kepatuhan wajib pajak pada Kantor Wilayah Kabupaten Pemalang. Jumlah populasi PNS adalah 9.962, sampel yang digunakan dalam penelitian ini adalah 100 orang. Metode analisis yang digunakan adalah regresi linier berganda. Berdasarkan uji asumsi klasik menunjukkan bahwa data valid dan reliabel. Hasil distribusi t menunjukkan kualitas pelayanan memiliki nilai t hitung 3,129 dan lebih besar dari t tabel (>1,985), sehingga kualitas pelayanan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil distribusi t menunjukkan pengetahuan perpajakan memiliki nilai t hitung 2,891 dan lebih besar dari t tabel (>1,985), sehingga pengetahuan perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil distribusi t menunjukkan sanksi perpajakan memiliki nilai t hitung 2,731 dan lebih besar dari t tabel (>1,985), sehingga sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil distribusi t menunjukkan lingkungan wajib pajak memiliki nilai t hitung -0,376 dan lebih kecil dari t tabel (<1,985), sehingga lingkungan wajib pajak tidak mempengaruhi kepatuhan wajib pajak.

The determinants of firm value in this study are the influence of leverage, price earning ratio and profitability. The sample in this study amounted to 45 data from 15 companies listed on the Indonesia Stock Exchange 2017-2019 period. This type of research is quantitative research and the data analysis technique used is multiple linear regression analysis which is used to determine the effect of each independent variable on firm value. Based on the partial test (t test) Leverage variables, price earning ratio and profitability have no effect on firm value. The coefficient of determination in this study is 15%, which means, Leverage, Price Earning Ratio and Profitability on Firm Value in Metal Companies Listed on the Indonesia Stock Exchange for the 2017-2019 period have an influence on firm value by 15%. And the rest is influenced by other variables outside of this study. Keywords: leverage, price earning ratio, profitability, firm value

This study aimed to find out the effect of variables such as profitability, liquidity, and leverage on Corporate Social Responsibility (CSR) Disclosure. Type of this research used was quantitative research. The total companies used in this research were 27 mining companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. This research used multiple linier regression analysis. Partially Profitability (ROE) had a significant positive effect on CSR Disclosure, while Liquidity (Current Ratio) and Leverage (DER) had no effect on CSR Disclosure. The result also showed that simultaneously Profitability (ROE), Liquidity (Current Ratio) and Leverage (DER) had a significant positive effect on CSR Disclosure.

Taxpayer Compliance is a taxpayer who is aware of taxation, understands about the taxation rights and obligations and is expected to care about taxes, that is to, implement the taxation obligations properly and understands the taxation rights. The purpose of this research was to analyze the effect of the advantage of NPWP, taxpayer understanding, service quality, taxation penalty both partially and simultaneously on taxpayer compliance (empirical study on WP OP in KPP Pratama East Semarang). The population of this research were 46.261 and the samples used were 80. The sampling technique used was non-probability sampling. The analytical method used was the Data Quality Test (Validity Test and Reliability Test) and the Classic Assumption Test (Normality Test, Multicollinearity Test, Heterosedactivity Test). The analysis technique used multiple linear regression. Based on the result test partially (t test), the advantage of NPWP and taxation penalty had a positive effect on taxpayer compliance. Taxpayer understanding and service quality did not affect taxpayer compliance. The test results simultaneously (F test) showed the advantage of NPWP, taxpayer understanding, service quality, service penalty affected taxpayer compliance. The results of the coefficient of determination (Adjusted R2) showed that the advantage of NPWP, taxpayer understanding, service quality, service penalty were able to explain taxpayer compliance by 24% and the remaining 76% was explained by other variables.

The research was aimed to analyse the influence of time pressure, audit risk, materiality, review procedure and quality control, locus of control, self esteem in relation to ambition, turn over intention to premature sign-off of audit procedure. The population of this research were 243 auditors who worked at Public Accountant Firm in Semarang. While the samples of this research are 113 auditors. The technique sampling in this research is non probability sampling with purposive sampling method based of judgement sampling. The analysis technique used was multiple linear regression. The result of this research indicates that time pressure, locus of control, and turn over intention have positive significant influence on premature sign-off of audite procedure, but audit risk, materiality, review procedure and quality control, and self esteem in relation to ambition didn’t have influence on premature sign-off of audite procedure.

This study aimed to determine the effect of auditor ethics, auditor experience, audit fees, and auditor motivation on audit quality of public accounting firm in Semarang. The populations in this study were auditors who work on public accounting firm in Semarang. The total population of public accounting firm in Semarang according to Indonesian Institute of Certified Public Accountants in 2016 was 98 respondents from 14 public accounting firms. Questionnaires were distributed to auditors in all those public accounting firm. This study used purposive sampling judgement with criteria of sample were they have worked and experienced in public accounting firm for one year. A total sample of this study is 30 respondents. Using multiple linier regression analysis the results show that auditor ethics had a significant positive effect on audit quality; auditor experience had a significant positive effect on audit quality; audit fees had a significant positive effect on audit quality; and auditor motivation had a significant positive effect on audit quality. Ethics, experience, fees and motivation of auditor had a significant positive effect on audit quality.

The purpose of this study was to determine the influence of net income andoperating cash flow on dividend policy in all companies listed in the Indonesia Stock Exchange period2009-2010. This research used a causal comparative research that is a study of data collected afterthe occurrence of a fact or event with the characteristics of the problem in the form of a causalrelationship between two or more variables. The population was 401 company and the samples were44 companies. The Sampling technique in this study was selected using nonprobability samples, thatwas purposive sampling technique with judgment sampling method. The analysis tool used wasmultiple linear regression analysis. From the results of testing that has been done in all companieslisted in the Indonesia Stock Exchange 2009-2010 got the results that simultaneously Net Income (X1)and Operating Cash Flow (X2) had influence on dividend policy (Ŷ). This was proved from the value ofF count (6.362) was greater than the value of F table (3.12). In partial regression test (t-test), NetIncome variable (X1) had positive effect on dividend policy with t value (3.444) was greater than thevalue of t table (1.9930). Meanwhile Operating cash flow variable (X2) had no positive influence onDividend Policy with t count (-0.153) was greater than t-table value (-1.9930). Keywords : Net Income, Operating Cash Flow, Dividend Policy.