Timeliness is one of the indicators used in the measure how quickly and accurately a company in publish financial reports in the context of decision making for investors. The information presented on time is considered able to provide a description of the condition that the company in a state of healthy both in the financial management internal control and routine operational activities. Audit delay is defined as a shift in the time that caused by delays in the settlement of the annual financial audit reports. This can occur because of a problem that appears not only from internal company but can also occur because of external factors. In this research we examined whether the solvency, operating segment of the company, and reputation Public Accountant (the big four and non-the big four) have an impact on the duration and scope of the work of the auditor. The object of this research is manufacturing companies listed in Indonesia Stock Exchange period 2011-2013. This research uses linear regression to test is whether or not the influence of solvency, operating segment and reputation Public Accountant to audit delay, aided by a software program eviews 6 and PASW Statistics 18. The results of this research are (1) the level of solvency of companies has positive effect on audit delay, (2) the number of business segments and the number of geographical segment has a negative effect on audit delay, (3) the reputation of Public Accountant has positive effect on audit delay.

The aims of the study were to describe the practice of good corporate governance, to measure performance on PDAM with balanced scorecard, and to find out the correlation between the practice of good corporate governance to performance. This study conducted on five PDAM in Jambi Province. Collection of data obtained through interviews, questionnare, annual report, related of documents and policies. The results of this study indicate good corporate governance practices on PDAM in Jambi Province in pretty good kriteria. PDAM performance scores as measured by balanced scorecard show overall is still considered less than the target maksimum working. The result of Pearson Product Moment test show the correlation between good corporate governance practices with the performance has a strong relationship but not significant.

Tax revenue in Indonesia until 2014 contributed approximately 78% of total state revenue. This shows that the tax is important both for the country as a source of income, as well as for the company as a taxpayer. For companies, the tax to be paid is a burden for the company which will reduce net income. Based on earlier research, the management company will tend to act aggressive tax in financial reporting. Tax aggressiveness influenced also by the pattern of ownership of the company in which the role of corporate governance are expected to influence the direction of the management decision-making. The purpose of this study was to examine the effect of financial reporting aggressiveness, family ownership and corporate governance against tax aggressiveness. The samples are all companies listed on the Indonesian Stock Exchange (BEI) except finance, insurance and banks during the period 2010-2014. The method used is multiple regression method. The results showed that the audit committee and institutional ownership has a significant influence on the aggressiveness of the taxes while the aggressiveness of financial reporting and the ownership of the family did not have a significant effect on the aggressiveness of the tax.

The purpose of this study was to determine empirical evidence influence of free cash flow, leverage, institutional ownership, foreign ownership and dividend policy on agency cost. Agency relationships inflict agency conflicts that trigger agency cost. This research was conducted on all companies listed in Indonesia Stock Exchange in the year of observation 2012-2014 Samples were selected by purposive sampling and acquired 38 companies. The analysis technique used is multiple linear regressions and there is additional sensitivity test to strengthentheresearch results, this research use different proxy agency cost such as selling and general administrative and asset turnover.Research results show that the free cash flow and institutional ownership has a positive influence on the agency cost, leverage negatively affect the agency cost, and foreign ownership and dividend policy does not affect the agency cost. While in sensitivity test is known that selling and general administrative proxies better able to explain agency cost compared with asset turnover.

This study aims to determine the trend of tax avoidance manufacturing company in the long term. From the analysis of the trend of tax avoidance within relatively long period can be known how fluctuations in the increase or decrease in tax avoidance that occurs and what factors are influencing the increase or decrease in tax avoidance company so that tax authorities may evaluate policies issued in order to increase the level of taxpayer compliance. This research is a descriptive study using secondary data manufacturing company's financial statements from 2001 to 2014. The size of tax avoidance using ETR and CETR. The result is that the trend of corporate tax avoidance manufacturing high seen from the ETR and CETR small.

The purpose of this study is to investigate the impact of cash flow rights leverage of controlling shareholder on performance. The ownership of common stock has some rights such as control rights and cash flow rights. Control rights are the rights of common shareholders to elect board of directors and other company’s policies, such as the issuence of securities, stock split and substansial changes in company’s operation (Du and Dai, 2005). Cash flow rights are the financial claims of shareholders on the companies (La Porta et al., 1999). Case in Indonesia, commonly there are differences between control rights and cash flow rights. It  is called cash flow right leverage. The large leverage indicates the large agency conflict between controlling shareholder and non-controlling shareholders. The low leverage indicates the low agency conflict. It will impact on performance. If the control rights are greater than cash flow rights, it indicates the larger agency problem. It indicates that the power of the controlling shareholder in the company is larger than claim to the firm. It is incentive for a controlling shareholder to expropriate non-controlling shareholders through utilizing assets of company for his/her private benefit. This study uses the sample of the manufacturing companies listed in the Indonesian Stock Exchange during the period 2001-2007. Performance is measured by Return on Assets (ROA). The results of this study show that the cash flow right leverage of controlling shareholder has negative impacts on performance. It means the large agency conflict (cash flow right leverage) between controlling and non-controlling shareholders reduce performance. The results of this study can give contribution for Indonesia Financial Service Authority (Otoritas Jasa Keuangan (OJK)) to monitor public companies in Indonesia. This institution more focus for companies which has large cash flow right leverage. Because, it indicates the large agency problem between controlling and non-controlling shareholders.

The Influence of Internal Control and Audit Findings Follow-up Toward the Quality of Financial Statement Which Imply in Preventing Fraud. This research aimed to find out the influence of internal control and audit findings follow-up toward the quality of financial statement which imply in preventing fraud. The analysis sample of this research was all Government Universities (Perguruan Tinggi Negeri) in West Java which was 15 of those universities were the population of this research (census). Besides giving questionnaires and having interview, doing observation and studying documentation of divisions that handle the financial report in each university were necessary to get the secondary data and interview result of Internal Auditor, if the university was part of Internal Auditor. According to the output of counting path analysis by using Lisrel 8.3 program, it was concluded that the internal control (20.27%) was more dominant than the audit findings follow-up (12.27%) in influencing the quality of financial statement and the influence of financial statement quality in preventing fraud was 2.89%. Based on the whole internal control variables, audit findings follow-up, and quality of financial statement altogether showed the influence toward the fraud prevention was 35.96%.

The purpose of this study to examine the impact of the implementation of Good University Governance Principles on managerial performance in the practice of participatory-based budget management. The units in UIN Syarif Hidayatullah Jakarta as the population of the study.Samples were selected from the units that perform a budget management. The number of respondents, 60 people who have a structural position in around UIN Syarif Hidayatullah Jakarta who served as: Vice-Chancellor, Vice Dean, Head of Departement, Bureau Chief, Head of Division, Chief of Section, Directorate of Internal Control System. Testing data using a Path Analysis Method. The results of the study are: First, the application of Good University Governance Principles at UIN Syarif Hidayatullah Jakarta influence onmanagerial performance; and Second, the practice of participatory-based budget managementat UIN Syarif Hidayatullah Jakarta have not been able to encourage the application of Good University Governance Principles in influencing managerial performance. The results of the study is important for university officials as a reference in a practice of participatory-based budget managementby applying Good University Governance principles to achieve the best performance.

When customers actively participate in value creation, companies develop capabilities to understand customer needs. It shows that companies and customers play an active role in creating value. Some experts suggest that the inculcation of value is essential in the co-creation process between companies and customers and that customers change from passive listeners to active players. So the value creation process must focus on developing processes to support customer learning. Customers must learn relevant skills and behaviours in the purchase, production, and use of goods or services to participate and contribute to creating value effectively. Educating customers and ensuring customer knowledge of a service is the primary determinant of service quality and customer loyalty. This study uses Path Analysis to examines customer education's effect on customer loyalty through service quality. The result shows that customer education affects customer loyalty directly or indirectly through service quality. This study's findings indicate that customer education is an essential concept in achieving competitive advantage. Customer education is understood as active customer participation to improve excellent service

This study analyses influence growth opportunities, corporate social responsibility, managerial ownership, committee audit, and investment decision to the company property, real estate & buildings construction sector from 2013 to 2017. This research is quantitative, employing purposive sampling and obtaining samples from 49 companies. Technique analysis used is multiple regression by SPSS. The research results show that growth opportunities, corporate social responsibility, managerial ownership, committee audit, and investment decision have a significant influence on the company. Partial it shows that: 1) growth opportunities have a positive impact significantly on the company, based on the results of data analysis, the companies experiencing a decline and increasing growth opportunity are also proven to be followed by an increase and decrease in firm value or (PER). 2) corporate social responsibility does not have significantly on the company. Based on data analysis from 40 sample companies, only one company presents more than 50% GRI information. 3) Managerial ownership does not have significantly on the company. From the data analysis results, most companies do not have managerial ownership companies. 4) The audit committee has no significant effect on the company's value because an audit committee in the company is seen only as a fulfilment of the government's regulatory obligations. The audit committee has not carried out its obligations in a manner maximum. 5) Investment decisions significantly do not affect the company's value because most companies have not implemented meaningful investment decisions, as evidenced by a TAG value of less than 1.

Salespeople performance have a direct impact on organizational performance. Managing these talented salespeople to keep good work to achieve sales targets, contribute with extra effort to achieve the organization goal, be innovative and generate new ideas and not involve in any behavior that harms the organization well being is not easy. Effective and integrated talent management (TM) is needed to keep salespeople performance align with organizational goals. The purpose of this study is to confirm the effect of TM on employee performance. This study considers the mechanism of TM output (employee engagement) on the relationship between TM and employee performance. Path analysis and confirmatory factor analysis are employed by structural equation modelling partial least square (SEM-PLS) with 95 salespeople of PT. Indosat Ooredoo Tbk. as respondent.  The result shows that TM has a direct effect on employee performance (task performance, contextual performance, adaptive performance, counterproductive work behavior). Employee engagement as TM output is proven by the result that could mediate the relationship between TM and employee performance.

An employee commitment depends on the work environment's concern and work motivation that has a close relationship with satisfaction to achieve these goals. Thus, the physical and mental aspects involved in every human being's work. This study aimed to determine how much influence the work environment and motivation on employee job satisfaction. This study takes in PDAM Surya Sembada City of Surabaya - a regional drinking water company located in Mayjend Prof. Dr Moestopo No 2. It is a company known as a provider of clean water services in Surabaya, which formed in 1976. The data collected by interviews, questionnaire, observation, and documentation. The sampling technique is non-probability. The statistical analysis is a multiple regression using SPSS. Based on the descriptive analysis test results with the three-box method category, the employee work environment variables and work motivation of employees in PDAM Surya Sembada Kota Surabaya included in the medium category.

This research explains the influence of inflation, Exchange Rate, BI Rate, GDP, World Gold Price, Crude Oil Price, Dow Jones Industrial Average (DJIA), and Nikkei 225 toward Jakarta Composite Index (JCI). Type of research used in causality research with a quantitative approach. The sample was based on daily time series data from 1 January 2014 until 31 December 2019, using a complete sampling method that consists of 2190 samples. This research used a generalized autoregressive conditional heteroskedasticity (GARCH) method. The result of hypothesis testing by the GARCH method shows that the World Gold Price and Dow Jones Industrial Average significant have a positive effect, Then the Nikkei 225 significant have a negative effect, and then the Inflation, Exchange Rate, BI Rate, and GDP have not significant to the Jakarta Composite Index (JCI). The implication of this research provides information to investors who must pay attention to World Gold Price, Dow Jones Industrial Average, and Nikkei225 if they want to invest in Indonesian.

The emergence of Ruangguru, an online-based tutoring application in 2014, has been very intriguing because it defeated several competitors, including Zenius.net, a pioneer of online-based tutoring applications in Indonesia. Ruangguru uses several Brand ambassadors and Celebrity Endorsers to support their brands with differences in professional and characteristic fields. This study examines whether there are differences in the influence of several brand ambassadors from Ruangguru with different characteristics/professions towards purchasing decisions. This study uses 200 samples with non-probability sampling techniques, and the method used is judgmental sampling. The data collection method uses questionnaires online. The data analysis technique used in this study is Regression and ANOVA. The result is that the differences in Ruangguru brand ambassadors' average influence on consumer and professional purchasing decisions increase significant differences, "Singer" and "Athlete". The Brand ambassador influences the Purchasing Decision, with 13% being the Brand Ambassador's influence and the remaining 87% is influenced by other factors not examined.

The workshop business in Manokwari has a phenomenon or a tendency for consumers or motorized vehicle owners to be disappointed when using the service of a repair shop because it does not match their expectations. The purpose of this study based on the formulation of the problem above is to determine the effect of service quality factors, individual factors, environmental factors on purchasing decisions. Also, the dominant factor influences. A sample of 118 respondents with the criteria of owning a four-wheeled motorized vehicle or more and having used a repair shop to maintain or repair their vehicle. The data collection method in this study is a survey method using a structured questionnaire. The data analysis method used is descriptive statistical methods and inferential statistical methods. An interesting finding from this study is that the results of the study prove that the factors that have the greatest influence on consumer purchasing decisions are environmental factors. This is considered rational for researchers because of the high sense of solidarity and concern among the Manokwari people plays an important role in their purchasing decision making. Opinions from friends become the main reference in making repair shop service decisions because they assume that Terman or the reference group has visited the workshop and they think the workshop is able to meet their expectations. Therefore, with a reference from a friend, they no longer experience confusion and spend time and money deciding which workshop to visit to purchase repair shop services.

In May and Go Away (SMGA), Sell is a type of seasonal Anomaly, which historically originated in Europe and America that between May-October returns lower than the other periods from November to April. This research aims to determine the difference in abnormal return in the May-October (Worst period) period and November-April (Best period) in Indonesia and Malaysia Stock Exchange between 2017 to 2019. This test conducted using the company's stock price data samples listed on the LQ45 index in the Indonesia Stock Exchange and the FBMKLCI index in the Malaysia Stock Exchange period 2017 to 2019. Hypothesis testing using paired sample t-test to answer if there is a difference in return between the best period and the worst period, to prove the Sell's existence in May and Go Away. The results showed no difference returns between the best and worst periods in the Sell in May and Go Away phenomenon at the Indonesia and Malaysia Stock Exchange period 2017 to 2019. The Investor considers SMGA as not a phenomenon containing excellent or bad information that is capable of affecting the price movement of shares so that SMGA as a strategy to buy stocks in the best period and sell in the worst period is no longer relevant

The Bank is an institution that has a role as a financial intermediary between parties who need funds and can facilitate the payment flows. Additionally, The Bank has a function as industries that rely on public trust, so the health level of the Bank needs to be maintained. Profitability is essential for a bank because it measures a company's effectiveness in generating profits by maximizing its assets. This research aim is to investigate the effect of Capital Adequacy Ratio (CAR), Third Parties Funds (TPF), dan Non-Performing Loan (NPL), on Profitability with LDR as Intervening Variables. This research population is conventional commercial banks in Indonesia between 2012 to 2016. This research type is causality research using quantitative data”the sampling technique using a purposive sampling total of 150 samples. The statistical analysis tool in this research is lane analysis with software versions of AMOS 22 and IBM SPSS. The conclusion from this research results that CAR, TAPI F, and NPL variables affect LDR. The CAR, TPF, and LDR variables have not affected profitability, while the NPL variable affects profitability. Furthermore, CAR, TPF, and NPL cannot mediated by LDR.

As time went on, business development also grew more rapidly. Booking and travel tickets online compliment online marketing. The aims to provide perceived ease of use, perceived usefulness, and trust in consumers to influence the system's level of use at higher consumers. The purpose of this study is to analyze and discuss the effect of perceived ease of use, perceived usefulness, and trust in e-commerce usage. Respondents in this study are consumers who have booked aeroplane tickets in less than one year with a minimum age of 18 years. The sampling method is non-probability sampling, and the sampling technique uses judgmental sampling. The sample used was 220. The data collection technique used in this study was an online questionnaire. Data analysis techniques using path analysis with the AMOS program. This study indicates that perceived ease of use has a positive and significant effect on perceived usefulness. Perceived ease of use has a positive and significant effect on e-commerce. Perceived benefits have a positive and significant effect on the use of e-commerce. Furthermore, trust has a positive and significant effect on the use of e-commerce.

The purpose of this study is to determine the effect of corporate social responsibility, dividend policy, company age, independent board of commissioners, and managerial ownership with profitability as a mediating variable. The population used is mining sector companies listed on the Indonesia Stock Exchange (BEI) in 2015-2018. By using purposive sampling, the sample is ten companies. This study using path analysis and processed with IBM SPSS 25. This study's results are only corporate social responsibility, dividend policy, and profitability that affect firm value.Meanwhile, variable company age, independent board of commissioners, and managerial ownership do not affect firm value. Investors are not interested in old companies because they cannot adapt to existing developments. Investors are also not interested in investing in companies that have agency problems. The variables that influence profitability are corporate social responsibility and independent board of commissioners. Meanwhile, dividend policy, company age, and managerial ownership cannot affect profitability. There are characteristics of some investors who do not like the distribution of dividends. Investors prefer newly established companies because they are more innovative in their business. Agency problems are also a factor that hinders investors from investing in companies. This study shows that profitability cannot be a mediating variable in this study because high profitability cannot determine high firm value.

This research aims to evaluate and analyze job characteristics towards job satisfaction through organizational commitment in the Surabaya region's bank employees. This research is quantitative. A sample of 72 respondents with a saturated sample technique through an online questionnaire. Statistical analysis using Partial Least Square (PLS) with SmartPLS software version 3.0. This study concluded that job characteristics were not significant to job satisfaction. Positive and significant work characteristics of organizational commitment. Positive and significant organizational commitment to job satisfaction. Organizational commitment manages to mediate the relationship between job characteristics and job satisfaction