This study has the objective to test empirically the influence of Capital Adequacy Ratio (CAR), Debt to Equity Ratio, Ratio of Operating Expenses to Operating Income (ROA), and Loan to Deposit Ratio (LDR) to the Financial Performance National Private Banks that Go Public in Indonesia stock exchange. Researchers used 13 samples of the banking industry listed in Indonesia Stock Exchange 2005-2009 period obtained by purposive sampling in order to obtain 65 observations. The hypothesis was tested using regression analysis which can be used for predicting the condition a few years after knowing the magnitude of the influence of the independent variables. Analysis of data to test regreasi and influence of independent variables on the dependent variable using SPSS. The results obtained in this study that the Capital. Adequacy Ratio (CAR), Debt to Equity Ratio and Loan to Deposit Ratio (LDR) has no effect on the financial performance. While BOPO significant impact on the bank financial performance proxied Cash Flow Return on Assets (ROA). Expected results of this study can contribute in the development of Science in Accounting, in particular aspects of the factors that affect the financial performance of banks are proxied by Cash Flow Return on Assets.

The purpose of this research is to find and test influence between structure assets, the ratio debt, profitability, liquidity, sales growth, and the size of the company to structure capital companies blue chips listed on the indonesia stock exchange (IDX) a period of the year 2011-2014. This research uses the method purposive sampling. Technique the analysis used is linear regression multiple. Test a hypothesis that used is test f statistics and test t statistics, with a level a = 5 percent. This research result indicates that simultaneously structure assets, the ratio debt, profitability, liquidity, sales growth, and the size of the company is the a significant impact on capital structure. In partial structure assets, the ratio debt, and liquidity is the a significant impact on capital structure. While profitability, sales growth and the size of the company in partial there is no the effect on capital structure. Value adjusted r square of 0,298. This means that 29,8 % dependent variable the capital structure can be explained by six independent variable while the rest of 70,1 % capital structure described by variable or other causes out model.

This study aims to identify the sources of stress that affect the performance faculty lecturer at STIE Widya Gama Lumajang and to obtain empirical evidence on the effect of the source of significant stress teaching staff partially and simultaneously on the performance of STIE Widya Gama Lecturer in Lumajang. The results of this study are expected to contribute to the management and Lecturers STIE Widya Gama Lumajang. This study measured the stress source faculty comprised of tasks, roles, conflicts between departments, remuneration and recognition, occupation or profession and measure its effect on the performance of Lecturer. The study population was Lecturer in STIE Widya Gama Lumajang, and taken a sample of 30 lecturers from the Department of Management and Accounting. Data were analyzed using multiple linear regression analysis. Hypothesis testing is done partially and simultaneously. The results showed that in partial assignments, conflicts between departments, remuneration and recognition, occupation or profession. While the role tidka variables affect the performance of lecturers. Simultaneously source of stress lecturer significant effect on performance. The coefficient of determination (R square) of 0.418 or 41.8% mean stress variables faculty able to explain its influence to change the performance variables and the remaining 58.2% is explained by other variables. Further research is expected to contribute in the development of management science studies, especially human resource management in a college environment, so it can be a reference for similar research and advanced research.

This study aimed to determine the effect of time pressure on audit quality and independence of a Public Accounting Firm (KAP) in Malang. The sample used by 40 respondents, that are auditors that have been working in 8 KAP of Malang. Meanwhile, to answer the research hypotheses using multiple regression analysis and then performed classical assumption.Based on the results of this study, we can be concluded that the independence has influenced of an audit quality. So the higher the attitude held by an independent auditor will improve audit quality. While the time pressure has not influenced of an audit quality. It can beconcluded that the pressure of time made by the auditor will lower the quality of the audit and audit reporting

The purpose of this study was to obtain information about the cost element production, the methods used and to find out the problems that occur during the decisive calculation of the cost of production of products "BRKT Number Plate K56" .Its produced by PT. Rachmat Prime Adhimetal. The method used is a literature study (Library Research) and Field Study (Field Research). The collection of data directly to the field by using data collection techniques are Interview (Interview) and Observation (Observasion) directly to the PT. Rachmat Prime Adhimetal in Jakarta for the month of February 2016. The results show the elements of the production cost of Raw Material Costs Direct Costs Direct Labor, and Factory Overhead either charged or real. The method used in the calculation of the cost of production "BRKT Number Plate K56" at PT. Rachmat Prime using full costing method taking into account all the costs associated with production activities into the calculation of the cost of production as well as the companies charge Overhead Actual stroke of the amount generated in each process.

Along with the modern civilization the existence of a company or the business world continues to be in the spotlight. One important issue that continues to be the attention of the business world today is a matter of corporate social responsibility (Corporate Social Responsibility), hereinafter abbreviated CSR in this writing. As part of the configuration of the relationship between business and society, the issue of corporate social responsibility undergo a conceptual formulation that is constantly changing, in line with the growth experienced by the business itself. The concept of triple bottom lines declared that corporations are not only responsible for its financial condition (financial) alone, as in the single bot tom line, but also pay attention to social and environmental problems. Therefore it is important to know what factors influence the disclosure of corporate social responsibility. This study aims to determine the effect of variable environmental performance that the environmental performance of companies are assessed based PROPER, environmental performance superior to encourage companies to increase CSR, and variable corporate governance mechanism proxy for institutional ownership, board of directors, independent board and audit committee, with the Good Corporate Governance will encourage companies do CSR. corporate social responsibility disclosure (CSRD) use indicators of the Global Reporting Intiative (GRI) .The design research is associative causality. The population of 137 companies listed in Indonesia Stock Exchange period 2011-2013, with the purpose of sampling the company acquired as many as 15 samples. Multiple regression analysis used in this study. The results showed that the environmental audit committee performance and significant positive effect on CSRD. While the corporate governance mechanism proxy for ownership institusionaldan independent board does not affect the CSRD. This shows that the higher the ranking of environmental performance, it will be followed by an increase CSRD and the better the mechanisms of supervision on the management, good corporate governance will be created that will encourage to do CSRD.