Tujuan dari penelitian ini adalah untuk menganalisis pengaruh penerapan Total Quality Management (TQM) terhadap kinerja keuangan dengan moderat kualitas kinerja efek. Data yang digunakan dalam penelitian ini diperoleh dari perusahaan perbankan yang berlokasi di Indonesia. Dari 56 kuesioner yang dibagikan, jumlah kuesioner kembali adalah 39 kuesioner (69,64%). Data diolah dengan menggunakan Structural Equation Modeling (SEM) dengan menggunakan program software Partial Least Square (PLS). Penelitian ini menggunakan metode purposive sampling dengan sampel penelitian adalah midlle dan manajer yang lebih rendah. Sumber data diperoleh dari penelitian lapangan, khususnya dengan membagikan kuesioner untuk memperoleh data primer. Hasil penelitian menunjukkan (1) Pelaksanaan TQM berpengaruh positif terhadap kinerja kualitas (2) efek positif kinerja Kualitas kinerja keuangan (3) TQM berpengaruh langsung pada kinerja keuangan (4) kinerja Kualitas menengahi TQM terhadap kinerja keuanganThe purpose of this study was to analyze the influence implementation Total Quality Management (TQM) on financial performance with moderating effect quality performance. The data used in this study were obtained from the banking company located in Indonesia. Of the 56 questionnaires distributed, the number of questionnaires returned was 39 questionnaires (69,64%). The data were processed using the Structural Equation Modeling (SEM) by using a software program Partial Least Square (PLS). This study uses purposive sampling method with the sample of research is midlle and lower managers. The data sources was obtained from field research, in particular by distributing questionnaires to acquire primary data. The results showed (1) Implementation TQM positive effect on quality performance (2) Quality performance positive effect on financial performance (3) TQM direct effect on financial performance (4) Quality performance mediate TQM on financial performance.

Ekspektasi pemilik modal (principal) dan pengolah (agent) seringkali tidak sejalan. Dapat disebabkan ekspektasi pricipal yang terlalu tinggi sedangkan dunia bisnis tidak dapat semuanya dikendalikan, juga dipengaruhi faktor-faktor eksternal yang tidak dapat dikendali. Oleh sebab itu banyak cara yang dilakukan oleh agent untuk memenuhi ekspektasi pricipal tujuan pribadi agent,salah satunya adalah dengan manajemen laba. Dalam penelitian ini, penulis memilih industri perbankan sebagai subyek penelitian karena praktik manajemen laba tidak semudah dilakukan industri lain karena adanya keterbatasan dari aturan Bank Indonesia. Hasil penilitian bahwa Capital Adequacy Ratio (CAR), Non Perfoming Loan (NPL), Loan to Deposit Ratio Loan to Deposit Ratio (LDR), Growth, Reputasi auditor dan Audit tenure sebagai variabel independen yang diproses dengan menggunakan SPSS, ternyata CAR, LDR dan Growth yang mempengaruhi terhadap praktik manajemen laba di industri perbankan, sedangkan (NPL), Reputasi Auditor dan Audit Tenure tidak mempengaruhi.Expectations of shareholders (principal) and management (agent) are often not in line. This is due to the pricipal expectations were too high while the business world can not all be controlled, are also influenced by external factors that can not are controlled. Therefore, many ways in which the agent to meet the expectations of pricipal and personal goals agent, one of which is the earnings management. In this study, the authors chose the banking industry as research subjects because earnings management practices are not as easy to do other industries because of the limitations of the rules of Bank Indonesia. Results from the study that the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Growth, Auditor Reputation and Audit Tenure as independent variables that is processed by using SPSS, states that the CAR, LDR and Growth are influence to earnings management practices in the banking industry, while the NPL, Audit Reputation and Audit Auditor Tenure do not affect.

Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi ketepatan waktu publikasi laporan keuangan perusahaan publik di Indonesia. Faktor yang diteliti dalam penelitian ini adalah profitabilitas, likuiditas, leverage, ukuran perusahaan, opini auditor, reputasi akuntan publik, pertukaran akuntan publik, dan pertukaran manajemen sebagai variabel independen sedangkan ketepatan waktu sebagai variabel dependen. Populasi dari penelitian ini adalah seluruh emiten di Bursa Efek Indonesia yang menyampaikan laporan keuangan untuk periode tahun 2009 sampai 2010. Sampel penelitian ini perusahaan pada periode tersebut pernah terlambat mempublikasikan laporan keuangan, sehingga diperoleh sampel 97 perusahaan. Pemilihan sampel menggunakan metode purposive sampling dan analisis yang digunakan adalah analisis regresi logistik. Variabel ketepatan waktu, reputasi akuntan publik (Big4), pergantian Kantor Akuntan Publik, opini auditor, dan pergantian manajemen diukur menggunakan dummy dan variabel lain ROA, CR, DER dan diukur dengan menggunakan rasio. Hasil penelitian ini memberikan bukti bahwa profitabilitas dan opini auditor memiliki pengaruh signifikan terhadap ketepatan waktu publikasi laporan keuangan. Namun, tidak ditemukan bukti bahwa likuiditas, leverage, ukuran perusahaan, opini auditor, reputasi akuntan publik (Big4), pergantian Kantor Akuntan Publik, dan pergantian manajemen berpengaruh terhadap ketepatan waktu publikasi laporan keuangan.The purpose of this research is to analyze factors that affect timeliness of the Indonesian public company’s financial statement forwarding. The examined factors of this research are profitability, liquidity, leverage, firms size, auditor opinion, reputation of public accountant, public accountant exchange, and management exchange as independent variables while timeliness as dependent variable. The Population of this research are all issuer at the Indonesian stock exchange that provides financial report for the period 2009 to 2010. The sample of this research are the company in the period was late to publish financial report, so obtained 97 companies. The method of purposive sampling and regression analysis logistics, are use for election sample. The variable timing, reputation of public accountant (Big4), public accountant exchange, the auditors opinion, and the management exchange are measured by dummy and other variables as ROA, CR, and DER measured by the ratio. The result of this research provides evidence that profitability and auditor opinion have influence on by significance to timeliness of financial statement forwading. However there is no evedence that liquidity, leverage, firms size, auditor opinion, reputation of public accountant, public accountant exchange, and management exchange have influence on timeliness of financial statement forwading.

Tujuan dari penelitian ini untuk mengetahui kesesuaian penerapan akuntansi pembiayaan murabahah pada Bank Syariah Mandiri Cabang Luwuk terhadap Pernyataan Standar Akuntansi Keuangan Nomor 102 tentang Akuntansi Murabahah. Penelitian ini termasuk jenis penelitian terapan. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi dan kepustakaan. Data yang digunakan adalah data primer dan data sekunder serta metode analisis data yang digunakan adalah metode deskriptif kualitatif. Hasil analisis menunjukan bahwa pembiayaan Kredit Kepemilikan Rumah (KPR) pada Bank Syariah Mandiri Cabang Luwuk telah sesuai dengan Pernyataan Standar Akuntansi Keuangan Nomor 102 tentang Akuntansi Murabahah. Di dalam pelaksanaan pembiayaan murabahah, Bank Syariah Mandiri Cabang Luwuk bertindak sebagai penjual dan nasabah sebagai pembeli. Selain itu, terdapat perbedaan antara bunga bank konvensional dan bank syariah yaitu bank konvensional menetukan bunga dibuat pada waktu akad dengan asumsi harus sealu untung, sedangkan bank syariah penentuan besarnya rasio/bagi hasil dibuat waktu akad dengan berpedoman pada kemungkinan untung rugi.The purpose of this study to determine the suitability of the application of accounting murabaha financing at Bank Syariah Mandiri Branch Luwuk to Statement of Financial Accounting Standards No. 102, Accounting for Murabahah. This research includes applied research. Data collection technique used is the technique of documentation and literature. The data used are primary data and secondary data as well as data analysis method used is descriptive qualitative method. Results of the analysis showed that the financing of Housing Loan (KPR) on Bank Syariah Mandiri Branch Luwuk accordance with Statement of Financial Accounting Standards No. 102, Accounting for Murabahah. In the implementation of murabaha financing, Bank Syariah Mandiri Branch Luwuk act as a seller and the customer as a buyer. In addition, there is a difference between the interest of conventional banks and Islamic banks, namely conventional banks determine interest in a contract made with the assumption must sealu profit, while the determination of the ratio of Islamic banks / for the results made a contract based on the likelihood of profit and loss.

Hubungan antara sistem pengendalian manajemen (SPM) dan strategi tidak hanya fokus pada jenis SPM yang digunakan, melainkan pada cara manajer dalam menggunakan SPM. Penelitian ini menyelidiki pengaruh penggunaan diagnostik dan interaktif SPM pada hubungan strategi dan kinerja organisasi. Sifat dari hubungan antara SPM, strategi dan kinerja tergantung pada konteks organisasi. Penelitian yang dilakukan mengenai SPM dan strategi di negara-negara berkembang jumlahnya terbatas. Penelitian kali ini merupakan penelitian empiris pertama yang dilakukan, yang mengeksplorasi hubungan antara penggunaan SPM, strategi kompetitif dan kinerja organisasi berdasarkan data yang diperoleh dari perusahaan industri manufaktur di Provinsi Banten. Temuan penelitian mendukung pendapat bahwa keduanya (penggunaan diagnostik dan interaktif) memoderasi hubungan antara strategi bisnis dan kinerja. Responden penelitian ini adalah 40 eksekutif manajer yang bekerja di perusahaan industri manufakutr di Provinsi Banten. Dalam penelitian ini analisis data menggunakan pendekatan Warp Partial Least Square (PLS) dengan menggunakan Solfware Warp PLS versi 2.00. Temuan lain penelitian ini adalah efek moderat yang diciptakan oleh penggunaan diagnostik SPM lebih signifikan ketika strategi kepemimpinan biaya yang diterapkan untuk kinerja. Tidak terdapat bukti yang mendukung eksklusifitas proposisi Porter dari strategi bisnis untuk kinerja yang lebih baik. Akibatnya, hasil penelitian ini mempunyai dampak penting bagi praktek manajemen dan literatur akademik.The relationship between management control systems (MSS) and the strategy does not only focus on the type of SPM is used, but on how managers in using SPM. This study investigated the effect of the use of diagnostic and interactive SPM on the relationship strategy and organizational performance. The nature of the relationship between SPM, strategies and performance depends on the organizational context. Research conducted on the SPM and strategies in developing countries is limited. The present study is the first empirical research conducted, which explores the relationship between the use of SPM, competitive strategy and organizational performance based on data obtained from the manufacturing companies in the province of Banten. The research findings support the view that both (the use of diagnostic and interactive) moderate the relationship between business strategy and performance. Respondents are 40 executive managers working in industry companies manufakutr in Banten Province. In this study, data analysis using Warp approach Partial Least Square (PLS) using PLS Warp Solfware 2:00 version. Another finding of this study is a moderate effect created by the use of diagnostic SPM is more significant when the cost leadership strategy that is applied to the performance. There is no evidence to support the proposition Porter exclusivity of the business strategy for better performance. Consequently, the results of this study have important implications for management practice and academic literature.

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai ada atau tidaknya pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial pada perusahaan manufaktur dengan komitmen organisasi dan motivasi sebagai variable moderating. Adanya ketidakkonsistenan hasil dari penelitian-penelitian sebelumnya menjadi motivasi peneliti untuk dilakukannya kembali penelitian ini. Data yang diperoleh dikumpulkan dengan cara menyebarkan kuesioner kepada para manajer perusahaan dan tim penyusun anggaran. Dari 200 kuesioner yang disebarkan kepada perusahaan manufaktur yang berdomisili di daerah Jakarta dan Tangerang, hanya 122 kuesioner yang dapat diperoleh kembali dan 19 kuesioner tidak dapat digunakan karena data yang diisi tidak lengkap. Penelitian ini dilakukan dengan menggunakan bantuan SPSS (Statistical Program For Social Science) versi 19.00. Metode statistik yang digunakan untuk menguji hipotesis yaitu model Simple Regression, Multiple Regression dan Moderated Regression Analysis. Sebelum melakukan pengujian hipotesis dilakukan pengujian kualitas data, dan asumsi klasik. Hasil penelitian menunjukkan partisipasi anggaran berpengaruh terhadap kinerja manajerial, dan interaksi antara partisipasi anggaran dengan komitmen organisasi juga memiliki pengaruh terhadap kinerja manajerial, sedangkan motivasi tidak berhasil memoderasi pengaruh partisipasi anggaran terhadap kinerja manajerial. Penelitian selanjutnya disarankan agar menambah sektor perusahaan yang menjadi sampel penelitian, serta menambahkan variabel-variabel lainnya yang mempengaruhi kinerja manajerial.The purpose of this research is to analyst the influence of participation in composing budget toward managerial performance, whether through organization commitment and motivation as moderating variable. The inconsistency situations between results of the prior research, about the influence of budget participation on managerial performance become a motivation of this study. Data used in this study is obtained from ideas or perceptions of managers who filled and gave the questionnaires back to the researcher. From 200 questionnaires which distributed to managers on manufacturing companies which stated at Jakarta and Tangerang. 122 (61%) questionnaires were sent back, and 19 questionnaires can’t used because of the incomplete answer, for then analyzed with moderate regression analysis in SPSS 19.00. The result of these study proving that the value of directly influence between budget participation toward managerial performance. Commitment as variable moderating succeed given influence, but not with the motivation. However, the researcher can make conclusion that organization commitment as moderating variable is influence the managers participation in compose budget toward their performance on managerial activities, but not with the motivation as moderating variable.

This study aimed to examinethe effectsof regent/ mayor characteristics onfinancial statement of local government’s audit delay in Indonesia. Regional head arecharacterized by age, educational background, executive work experience, andeducational level. The populationof this study were all of districts/municipalitie inIndonesia. This study uses 142 districts/municipalities as sample usingpurposivesampling method. The secondary data was obtained from Audit Board of the Republicof Indonesia (BPK-RI) and Ministry of Home Affairs of the Republic of Indonesia(Kemendagri). Datawas analyzed using regression model. The analysisshowed thatthe economics or accounting educational background has negatively affected onfinancial statement of local government’s audit delay in Indonesia. However, age,executive work experience, and education level do not affect financial statement oflocal government’s audit delay in Indonesia.

Morality,  Internal  Controland  Gender  in  Fraud.University  is  an  economicentity  which  is  required  to  be  accountable  and  transparent  in  funds  management.Accountability  can  be  indicated  through  financial  reporting  that  is  free  from  fraud.Fraud  refers  to  the  intentionally  accountingerrors  to  mislead  the  financial  statementreaders  and  usersin  order  to  taking  advantages.  This  research  conducted  with  researchdesign  experiments  2x2  factorial  by  adding  a  gender  perspective  in  examining  thetendency  of  commit  accounting  fraud  between  individuals  who  have  a  (high  or  low)level of moral reasoning and (with or without) elements of internal control organizationas  factors  that  could  cause  accounting  fraud.  Data  was  analyze  with    two-waysANOVA  and  Mann  Whitney  test  in  testing  hypotheses.  Research  results  indicatesignificant  differences  in  the  tendency  of  the  accounting  fraud  due  to  the  level  ofmorality, internal control and gender. The results of this study are expected to providerecommendations in evaluating internal control policy to prevent fraudulent accountingpractices  and  the  importance  of  ethics  and  character  education  in  the  universityenvironment to reduce the intention of  fraud.

The  financial  statements  arestructured  representation  of  the  financialposition shows the financialperformance of an entity. On the other hand, the FinancialServices Authority in Indonesia gave the sanction to capital market players for cheatingFinancial  Statements.This  shows  that  the  financial  statement  fraud  cases  occurring  inIndonesia  are  part  of  the  failure  of  an  audit  conducted  by  the  Public  Accounting  Firm(KAP).This  study  aims  to  examine  the  influence  of  fraud  triangle  in  detectingfraudulent  financial  statements.  The  object  of  this  study  using  the  financial  statementsof  companies  listed  on  the  Indonesia  Stock  Exchange  in  the  2012-2014  time  period.This  study  uses  123  data  samples  are  taken  using  purposive  criteria.  The  data  wereanalyzed   using   multiple   linear   regressionanalysis.The   results   showed   thatrazionalization  significant  effect  on  the  financial  statements  fraud.  Meanwhile,  thefinancial  stability,  external  pressure,  financial  targets,  the  nature  of  the  industry,ineffective  monitoring  did  not  significantly  affect  the  financial  statements  fraud.  Thisstudy  contributes  to  the  regulators  to  adopt  measures  to  improve  the  quality  of  audits,especially in detecting fraud.

Perception  and  focus  in  accounting  is  need  for  a  paradigm  transform  in  thecome at economic turbulence (the uncertainty of business conditions). Accountant rolenot just as a driver compliance, which has the task of preparing the financial statementonly,  but  can  provide  added  value  driven  as  business  partner.Become  business  partnerthe  accountant  should  have  ability  to  making  decision  about  performance,profit  andstrategic  decision.This  study  aims  to  provide  ideas  and  strategic  thinking  to  theaccountant  to  be  more  involved  in  the  role  of  value  driven.  Type  in  this  research  is  adescriptive  study.  Discussion  of  this  article  about  building  paradigm  as  value  driven,how  to  change  the  focus  be  performance,  change  the  paradigm  of  technical  cost  intostrategic level in the corridors of cost management strategy. In addition to value drivenparadigm  that  was  built  in  thisarticle  also  discussed  the  role  of  accountant  strategicmapping to face the uncertainities of business condition.

The  purpose  of  this  research  was  to  measure  theeffect  of  exchange  ratevolatility  on  the  companies’  profit  in  food  and  beverages  sub  sector  with  revenue  andexpenses as an intervening. The analysis technique used in this research was regressionand path analysis.  The financial statement and middle exchange rate of first quarter of 2012 to2015 third quarter IDX and BIsecondary data was incorporated in the research.These  research  result  showed  that  the  exchange  rate  volatility  may  affect  companies’profit in food and beverages sub sector either directly or indirectly.

Specifically, the purpose of this studyis: (1)totest thevalidity and reliabilityofthemeasurement modelofFisher'sspiritualwell-being (SWB)construct(2010);(2) to testthevalidity  and  reliabilityofthemeasurement  modelofForsyth’sethicalorientation  ofdecision-making(EDM)construct(1980),  and  (3)toexamine  thecorrelationof  Fisher’sSWBvariables   withForsyth’sEDMvariables(1980).   Testing    instruments   ormeasurement  models    usesconfirmatory  factor  analysis  and  Cronbach  Alpha's  reliabilityandtestingcorrelationusesPerlson'scorrelation. The dataisprocessed with SPSS version22.  The  results  of  this  study  showed  that:  (1)  the  measurment  modelofFisher’sSWBconstructis  valid  and  reliable;  (2)  the  measurment  model  of  Forsyth’sEDMconstruct  isalsovalid  and  reliable.It  is  also  concluded  that  there  is  a  positive  and  significantcorrelation  betweenidealspiritualwell-being  (ISWB)construct,  either  in  whole  (ISWB)and each dimension (ICSWB,  IPSWB,  ITSWB,  IESWB)with ideal  ethical orientationofdecision-making  (IEDM).  There  is  also  a  positive  and  significant  relationship  betweenlivedspiritualwell-being (LSWB)constructas a whole withrelativeethicalorientation ofdecision-making (REDM). In testing thecorrelationof each dimensionofLSWBconstruct(LCSWB, LPSWB, LTSWB, LESWB)withREDMconstruct, despite all the dimensionsofLSWB  shows  positivecorrelationswith  REDM,  but  the  level  ofsignificance  oftheassociation varies.

This  study  aims  to  test  whether  the  star  rating  as  parameter  of  level  hotel  tobring  a  better  impact  on  the  implementation  of  strategic  management  accounting  role  inthe  management  of  the  hotel  business.  Using  a  sample  of  66  respondents  General Manager/Leader  of  Hotel  in  the  province  of  South  Sumatra  (resepon  rate  88%),  research hypotheses  were  tested  using  regression  analysis.  The  results  showed  that  the  star  ratinghotel a positive impact on the implementation of strategic management accounting role infunctional role of accounting and the use of strategic management accounting techniques.

The purpose of research is to determine the influence of tax extensification, taxintensification, non-taxable income increases, and tax holiday to individual tax income.This research was conducted to 100 individual taxpayers respondents in Jakarta Barat.This research uses multiple linear regression models to test the hypothesis. The result ofthis research shows that tax extensification, tax intensification and non-taxable incomeincreases have significant influence to individual tax income. While taxholiday has nosignificant influence to individual tax income.

The aim of the study isto investigate the extent to whichreliance on multipleperformances measures (RMPM)leverages employee productivity. Assuming that thisrelationship exists when an employee has a high level of loyalty, we survey nurses anddoctors in severalhealthcare organisationsin Bandar Lampung.Eighty-two returnedsurveys yielded usable datasets from 76 respondents. Analysing data with SPSS 19.0, wefound that RMPM can leverage employee productivity through employee loyalty, but wefound no direct effect of RMPM onemployee productivity.This study enriches researchon management accounting and on employee behaviour in the service sector, in particularin health care organizations.

This study used data of manufacturing companies listed on the Jakarta StockExchange (JSX) as unit of analysis. The purpose of this study is to find out the influenceof voluntary disclosures and audit quality on information asymmetry. This study also aimsto determine the effect of voluntary disclosure, audit quality and information asymmetryon stock return. In addition, this study aims to find out the ability of informationasymmetry to mediate the effect of voluntary disclosure and audit quality on informationasymmetry.This research used verificative-descriptive methodwith quantitative approach.The analytical method used in statistical data processing was path analysis. There are 132manufacturing companies listed on JSX became the research samples of this study.Thetesting results shows that there are significant impact of voluntary disclosure and auditquality on information asymmetry. The testing results also show that there are significantimpact of voluntary disclosure and information asymmetry on stock return, while the auditquality has no significant impact on stock return. At the same time, informationasymmetry is significant to be the mediating variable on the impact of voluntarydisclosure and audit quality towards stock return.Voluntary disclosure, audit quality andinformation asymmetry can be the determinant variables onStock Returnofmanufacturing companies, listed on JSX.

The purposes of this study to analyze the influence of easy of use, usefulness, security and privacy to taxpayer’s satisfaction in e-filing using. The population of this research is Corporate Taxpayers. Primary data used in this study collected by the questionnaire in Jakarta Area. Convenience sampling method used in this study.There are any 86 from 88 questionnaires are feasible to analyzed. The multiple regression analysis used to test the hyphotesis. The result of this study showed that easy of use, usefulness, security and privacy positively influence and significant to taxpayer’s satisfaction.

This research examined the effect of executive involvement and problem representation toward audit planning using client’s information as moderating variable. The populations are managing partners, partners, and managers on the public accountant firm that located in DKI Jakarta. Purposive sampling used to take the samples. The sample was taken about 34 respondents which collected by using questionnaires. The analysis methods were consist of test quality data, descriptive statistic, classical assumption test, and hypotheses analysis used test of absolute difference value. The result of hypotheses analysis show that client information have not significantly impact on the influence of executive involvement and problem representation on audit planning.

Thepurposesof thisstudyare to find out the effect of corporate governancestructure on information asymmetry, to find out the effect of corporate governancestructure on disclosure, and to find outtheeffect of disclosure on information asymmetryin Indonesia banking industry.This studyused partial least square/ variance basedstatistical method.Theresultsof this studyfound outthatgood implementation ofcorporate governance structurewill increasedisclosure in Indonesia banking industry.Theother result implied that the higher implementation disclosurewill reduceinformationasymmetry in Indonesia banking industry (disclosurerepresentedby the indicator ofpercentage corporate governance items disclosed or as IPCG).

This study aimed to analyze the influence of profitabilityon the company'svalue, and determine whether this influence intervenes the value relevance of accountinginformation, investment opportunities and dividend policy, assuming that investors actrationally so that the fundamental aspects of the financial statements become major factorin the shares investment decision. The contribution of this research is to provide input tothe management about the importance of maintaining and improving performance in orderto give satisfaction to investors and provide expectations for the return on investmentwhich can ultimately increase the company’s value. This study design is causality with theunit of analysis is the samples taken by purposive sampling technique on a population oflisted companies on the IDX Kompas 100index from 2011-2014. The analysis techniqueused is Path Analysis. The results from this study are: 1. Profitability has significant andpositive influence on the company’s value; 2. Profitability has no significant and positiveinfluence on the valuerelevance of accounting information; 3. Profitability has negativeand significant influence on investment opportunities; 4. Profitability has significant andpositive influence on the dividend policy; 5. The value relevance of accountinginformation has significant and negative influence on the company’s value; 6. Theinvestment opportunities have no significant and positive influence on company’s value;7. Dividend policy has no significant and positive influence on company’s value; 8. Thevalue relevanceof accounting information, investment opportunities and dividend policyhave not been able to mediate the influence of profitability on company’s value