The purpose of this study is to examine influence tax knowledge, awareness of taxpayer and the tax system effectiveness of the tax system against taxpayer compliance. The population of this study is the taxpayers of private entrepreneurs in the Cikarang Bekasi region, and then the samples were drawn using method convenience sampling. The analytical method used is quantitative and analytic statistics used are multiple linear regression analysis. The results showed that the awareness of taxpayers did not affect the compliance of taxpayers while tax knowledge and the effectiveness of the taxation system affected the compliance of individual business taxpayers in the Cikarang region. The data analysis technique used in this study was SPSS v.25.

This research attend to examine the role of Corporate Governance (CG) to preparation integrated reporting. Corporate Governance as one of the main factors to determine the success of implementing integrated reporting which one of its proxies like audit committee is believed to influence the scope of integrated reporting. This study is intended to follow up the suggestions from previous researchers (Beedard & Gendron, 2010; Li, Mangena, & Pike, 2012; Lisic, 2015; A. Setiawan, 2016; Chariri and Juniarti, 2017) who recommended the use of complete CG proxies look like; institutional ownership, independent commissioners and audit committees to obtain empirical evidence that effect the greatest contribution to the readiness of integrated reporting in Indonesia’s State-Owned Enterprises/SOEs. Data collection techniques were carried out by purposive sampling method with certain criteria by using multiple regression analysis SPSS Version 22. This result shows that only 11.7% of Element Integrated Reporting on SOEs in IDX (Indonesia Stock Exchange) within 2012-2017 can be explained by independent variables (Corporate Governance). While the remaining 88.3% is explained by other reasons outside the model.

This study examined the impact of derivative instruments on risk management in the Nigerian banking sector, between 2014 and 2018. Ordinary least squares (OLS) model was employed to analyze data and draw inference; data used were elicited from Central Bank of Nigeria Statistical Bulletin of 2018 and Nigerian Stock Exchange Statistical Bulletin of 2018. The study employed foreign exchange derivative as proxy for derivative instruments (independent variable), while exchange rate was employed as a measure of risk management in the Nigerian banking sector (dependent variable). The inferential result suggested that financial derivative impacted positively and significantly on risk management in the Nigerian banking sector.

This study aims to analyze the effect of earnings management on firm value with the mechanism of Good Corporate Governance as a moderating variable. The sampling technique used was purposive sampling. The study was conducted on Property and Real Estate Companies listed on the Indonesia Stock Exchange in the period 2012-2017. The analytical method used is multiple regression analysis. The purpose of this study is to find out whether earnings management is able to influence the value of the company with the mechanism of Good Corporate Governance as a moderating variable. The expected results of this study are Profit Management that can influence the Corporate Value which is moderated by the Good Corporate Governance mechanism. The results of this study indicate that Profit Management has no effect on Firm Value. Simultaneously the four mechanisms of Good Corporate Governance, namely the Board of Independent Commissioners, Institutional Ownership, Managerial Ownership, and the Audit Committee have a significant positive effect on Firm Values. But partially only Audit Committees have a significant positive effect on Firm Value. While the variables of the Independent Board of Commissioners, Institutional Ownership, and Managerial Ownership do not affect the Firm Value. Of the four Good Corporate Governance mechanisms, only the Independent Board of Commissioners and Managerial Ownerships is a moderating variable that can weaken the effect of Profit Management on Firm Value.

This study aims to analyze the effect of Corporate Social Responsibility disclosure and Good Corporate Governance on the Cost of Equity. The sampling technique used is purposive sampling. The study was conducted on the TOP 100 of Indonesian and Malaysian companies included in the ASEAN CG Scorecard with a 2016-2018 research period. The estimation of the research model used is multiple regression analysis. The purpose of this study is to determine whether disclosure of Corporate Social Responsibility and Goo d Corporate Governance has an effect on the Cost of Equity. This study involved 3 (three) variables consisting of 1 (one) dependent variable, 2 (two) independent variables (independent), and the dependent variable in this study is Cost of Equity. The independent variable in this study are Corporate Social Responsibility and Good Corporate Governance. The results of this research proposal are expected to be able to show that Corporate Social Responsibility does not affect the Cost of Equity while Good Corporate Governance has an effect on the Cost of Equity. Determination coefficient that sees the influence of the independent variables used in the dependent variable research model is 10.8%, while the rest (89.2%) is explained by other variables.

This study aims to examine and analyze the effect of perceived usefulness and security on consumer trust towards repurchases intention in online travel agent industry. Research data is primary data derived from online questionnaires sent to consumers which at least had done transaction in Tiket.com Online travel agent. Sampling numbers in this research are 132 respondents and the analysis method used is SEM (Structural Equation Modelling) with AMOS 24 Software. The result reveals trust is able to mediate perceived usefulness and security with repurchase intention in online travel agent industry. Implications and limitations are discussed.