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This study aims to verify the correlation between corporate governance mechanisms, reflected independent commissioners, audit committee and audit tenure to audit report lag, and the audit complexity has able to moderate the relationship between corporate governance mechanisms to audit report lag. This study uses a population of manufacturing companies that publish their financial statements on the Indonesian Stock Exchange in 2015-2017. The samples are selected with a purposive sampling method. There is 100 manufacturing company selected as the sample for the period of 2015-2017. This study was tested by using the Moderate Regression Analysis test. The results of this study indicate that the audit committee and audit tenure have a negative effect on audit report lag, but the independent commissioner has an insignificant effect on audit report lag. Audit complexity is proven to increase audit report lag as an increase audit committee. This research provides the capital market authority (OJK) to issue policies and strict sanctions, thus encouraging companies to publish audited financial statements more time.

The objective of this study is to ex?mine the imp?ct of profit?bility ?nd feminism of bo?rd of directors on corpor?te sust?in?bility perform?nce. This study ?lso investig?tes the role of independent bo?rd in moder?ting the rel?tionship between profit?bility ?nd feminism of bo?rd of directors on corpor?te sust?in?bility perform?nce. The ?n?lysis of this study use moder?ted regression ?n?lysis with b?l?nced p?nel d?t?. The s?mple consists of 51 firms, b?sed on purposive s?mpling method. The results find th?t profit?bility ?nd feminism of bo?rd of directors h?ve neg?tive effect on corpor?te sust?in?bility perform?nce. The result ?lso shows th?t independent bo?rd moder?tes the rel?tionship between profit?bility ?nd feminism of bo?rd of directors on corpor?te sust?in?bility perform?nce.

This research is the use of cloud-based regional information management system (IT) by applying existing theories. The purpose of this study is to investigate enablers and inhibitors including the dual factor theory of the use of cloud-based regional management information systems. This research directly empirical tests in Jember Regency, include: IT infrastructure problem variables on the perceived of usefulness, IT infrastructure problem variables on the perceived ease of use, IT infrastructure problem variables on the use of cloud-based regional management information systems, perceived usefulness of cloud-based regional management information systems and perceived ease of use of using regional management information systems cloud based. The sample selection technique in this study uses purposive sampling and data analysis uses multiple regression. The data that has been analyzed using smartPLS version 2. The results show, first the IT infrastructure problems negatively affect the perceived usefulness. Second, IT infrastructure problems negatively affect perceived ease of use. Third, IT infrastructure problems negatively affect the use of cloud-based regional information systems. Fourth, perceived usefulness has a positive effect on the use of cloud-based regional information systems. Fifth, the perceived ease of use for the use of cloud-based regional information systems.

This study was aimed to prove the research hypothesis that there are effects of financial ratios, which consist of profitability, leverage, and liquidity on the financial statements fraud risk, and the quality of auditors are able to moderate the relationship between financial ratios to financial statements fraud. This study uses a population of manufacturing companies that publish their financial statements on the Indonesian Stock Exchange in 2016-2017 will also be summarized and inferred. This study uses purposive sampling so that the study sample amounted to 275 firm years. The dependent variable uses the financial statements fraud risk with the proxy Dechow F-score. The independent variable in this study consisted of profitability with ROA ratio, leverage using the calculation of the ratio of total liabilities to total assets, and liquidity using the calculation of the ratio of total current assets to current liabilities. The moderating variable in this study is auditor quality as a moderating variable with a dummy variable. The Hypothesis test conducted is using moderated regression analysis (MRA). The results of this study indicate that the financial statements fraud risk is influenced by financial liquidity ratios, while financial ratios of profitability and leverage have not been proven to affect financial report fraud. This study provides a contribution by providing evidence that the quality of auditors can suppress fraudulent actions on financial statements with low profitability. This research provides information to regulators to pay more attention to companies that experience liquidity problems, and become input for regulators to make rules that improve the quality of auditors.