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AbstrakMining industry is an important industry for central government as sources of fund tofinance the country development. Therefore, the performance of companies in thisindustry has been being an interest of academics and pratitioners. However, lessattention has been given on the role of corporate governance in moderating therelationship between dividend policy and performance. with uniqueness of Indonesiacorporate governance system, this study will enrich the dividend policy and corporategovernance literatures. This study aims to investigate the corporate governance role inmoderating the relationship between dividend policy and performance. Besides, this studyalso look atthe effect of dividend policy andperformance. with final sample of 21companies for 3 years, we use the moderated regression analysis (MRA). Beforeregressin run, we conduct several analysis, such as normality. The means score of eachvariabel (ROA, DPR, PO, CA, and CS) shows that 4.77%, 32%, 29.6%, 23 years, and Rp.13,6 T. The first hypothesis is accepted with positive direction. However, the effect ofcorporate governance on performance is not significant due to the higher significantvalue. therefore, the second hypothesis is rejected. However, the third hypothesis isaccepted at 10%. The interaction of dividend policy and corprote governance and itseffect on performance is explained by the agency theory. Practically, the companies mustimplement the corporate governance effectively.Keyword: Dividend Policy, Corporate governance and Companies performance.

This study aims to determine the relationship between zombie companies and the performance of corporate social responsibility, with corporate governance and ownership as moderator variables. A zombie company is a near-insolvent firm due to inefficiency and low profitability but still survive with external support from the government or bank (Kane, 1987). The determination of the sample is done by a purposive sampling method, with OLS and Moderated Regression Analysis methods. The number of research samples is 288 companies with a total of 1865 observations for the period 2010-2017. The analysis shows that CSR performance in zombie companies is lower than that of non-zombies. The moderator variable of corporate governance is proxied by board composition, while ownership is proxied by family ownership and institutional ownership. The board composition and institutional ownership variables do not moderate the negative effects of zombie companies on CSR performance, while the family ownership variable worsens the relationship between zombie companies and CSR performance. The research control variables are financial leverage, a dummy of state-owned enterprise, and firm size. While financial leverage has no effect on the CSR performance, the state-owned enterprise and firm size are positively related to that performance.

This study aimed to reveal the effect of company characteristics, company size i.e., profitability, leverage, liquidity, and industry type; and corporate governance structure, consisting of the audit firm size and the independent commissioners' composition, on the intellectual capital disclosure. This research applied quantitative approach by testing seven independent variables through multiple linear regression analysis. The samples taken were 80 annual reports from companies listed in the LQ-45 index in the year 2012-2013. The method employed to select the samples was purposive sampling. Content analysis was applied to analyze the intellectual capital disclosure. This study revealed that only the company size showed significant positive impact to the disclosure of intellectual capital, while profitability, leverage, liquidity, industry type, the audit firm size, and the independent commissioners composition did not bring significant effect. In addition, based on the results of content analysis it can be concluded that the intellectual capital disclosure is quite low, amounting to 46.9%, with relational capital amounted to 34.74%, 32.54% of structural capital, and human capital reached 32.71%.

A lot of researches have studied good corporate governance implementation in manufacturing companies; this research, however, is more focusing in banking industry. Since bank holds important key role in the economics, bank needs a good governance to get a good reputation to play its role well. This research was conducted using secondary data obtained from annual reports of banking companies listed in the Indonesia Stock Exchange for the year 2008 until 2012. The data was analyzed using multiple regression method.The result showed that foreign ownership, board size, and external auditor, as corporate governance variables, partially and significantly affect bank financial performance, while large shareholders, government ownership, commissioner size, independent commissioner proportion, and capital adequacy ratio are found to insignificantly affect bank financial performance. Furthermore, firm size as controlling variable, is insignificantly affect the relationship between corporate governance variables and bank financial performance.

In Indonesia, the level of compliance with mandatory disclosure in the State-Owned Enterprises still low. The low level of compliance of mandatory disclosure convergence of IFRS would indicate a lack of application of the principles of corporate governance in State-Owned Enterprises in Indonesia. Thus this study aims to examine how the role of corporate governance on the level of compliance with mandatory disclosure convergence of IFRS on State-Owned Enterprises in Indonesia. Measuring the level of convergence of IFRS mandatory disclosure compliance in this study using the Deloitte IFRS Presentation and Disclosure Checklist. By using purposive sampling technique, the sample used 6 that State-Owned Enterprises listed on the Indonesia Stock Exchange in 2008-2012. The average level of mandatory disclosure compliance at 70,6%. The results indicate that the number of commissioners and the number of audit committee members have effect on the level of compliance with mandatory disclosure of IFRS convergence, while the proportion of independent commissioner, education background of president commissioner and the proportion of women commissioners are not effect on the level of compliance with mandatory disclosure convergence of IFRS.Key words: Corporate Governance, the Level of Compliance, Mandatory Disclosure, Convergence of International Reporting Standards, Board Commissioner, Audit Committee

The corruption has emerged as the main topic of discussion in many countries and fraud prevention becomes important as well. The 2018 Annual Report of the Corruption Eradication Commission (KPK) revealed that in general the KPK's enforcement action over the past 10 years showed a significant increase. This was also confirmed by President Jokowi that one of the big problems of Indonesia is related to Corruption This study is aimed to discover fraud prevention from the perspective of financial statements through the internal control system effectiveness and good corporate governance implementation.This study uses an explanatory research approach to analyze how one variable affects other variables through hypothesis testing. The data was collected using a questionnaire which distributed and filled by all regional authorities in Bandung Regency and then analyzed through path analysis using SPSS data processing tools. The results indicate that the effectiveness of internal control systems along with the good corporate governance implementation and the quality of financial statements have a positive effect on fraud prevention and partially the effectiveness variable of the internal control system has no significant effect, while the other two variables have a significant effect.

ABSTRAKSalah satu persoalan penting pembangunan di Kabupaten Kuantan Singingi adalah konflik dalam pengelolaan tanah ulayat. Terjadi paling tidak 15 kasus konflik yang melibatkan masyarakat lokal dan perusahaan di kabupaten ini. Berdasarkan hasil penyelesaian konflik terdapat 3 katagori penyelesaian yakni: penyelesaian kasus yang penuh, penyelesaian semu, dan tanpa penyelesaian. Penelitian ini bertujuan mengkaji mekanisme penyelesaian konflik tanah ulayat. Melalui teori good governance penelitian ini mengkaji mekanisme penyelesaian konflik prinsip-prinsip good governance dicobakaitkan dengan nilai-nilai lokal. Penelitian ini menemukan bahwa apabila prinsip-prinsip good governance diterapkan dengan mempertimbangkan nilai-nilai budaya lokal, maka konflik-konflik tersebut dapat diselesaikan. ABSTRACTOne of the most well-known and crucial problems in the Regency of Kuantan Singingi development is the conflict in managing tanah ulayat. There are fifteen cases in which conflicts may take place among the local community and the private companies running the land in the Regency. These cases have been categorized into three. There are no consensus cases artificial consensus cases, and truly consensus case. In the analysis process, the researcher has applied theories and the concepts of Local Good Governance. The Good Governance, which can be applied universally, was convergent and applied in a way suitable with the local community traditions in the Kuantan Singingi. This research has proven that the determinant factor of problem solving is the cooperation between the involved polities (the Local Government, Private Companies, and Local Community) in the interaction of tanah ulayat management. The consensus can be achieved when the Local Government is able to establish to Good Governance, the private companies is operating Good Corporate Governance paradigm, which arises through the process of crafting the local community's culture, based on the local customs heritages.

AbstractBuilding a city area is similar in building a family. In the community, a family is the basic level and the smallest component of the region. Character of the head of the family greatly affects the cha-racter of a family, just as the same as the character of the leader to his or her community. This con-dition could be as the same as a condition to a region. A leader's character in a community or re-gion will greatly influence in executing the process of a power and running the procedure of the go-vernance. Governance has three components, such as public governance for government institu-tions, corporate governance for private and civil society (community). To achieve good governance condition, the new developments have to build for all of the components. The good governance's goal is to achieve a balance condition among all of the components. Everyone should know what has been doing among them and understand the differences among them. Through that process, ho-pefully the consensus and the synergy will grow among them. Keywords: Leader, Power, Community

Financial distress is a condition that occurs before a company goes bankrupt, so before that happens, the company needs to take actions such as good corporate governance practices. The purpose of this research is to determine the effect of the audit committee, ownership structure, and CEO on financial distress in trading, service, and investment companies listed on the Indonesia Stock Exchange for the period 2015-2018. The analysis technique used is logistic regression analysis. This type of research is quantitative by using a sample of 25 companies determined through a purposive sampling technique. The results showed that the frequency of audit committee meetings had a significant and positive impact on financial distress, and institutional ownership had a significant and negative impact on financial distress. While the other variables include: audit committee size, audit committee competence, audit committee independence, managerial ownership, family ownership, government ownership, foreign ownership, block holder ownership, and CEO's gender do not have a significant impact on financial distress. Implications of the results in this study are considering the frequency of audit committee meetings and the percentage of institutional ownership in predicting financial distress that can be used by companies and potential investors.