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For the government, taxes are a source of state revenue. However, for companies, taxes are considered a burden that can reduce their profits. This difference can potentially cause non-compliance by taxpayers and has implications for corporate efforts to carry out tax aggressiveness. This study determines the effect of transfer pricing, intangible assets, and capital intensity on tax aggressiveness with foreign ownership as a moderating variable. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in a sample of 36 companies with 108 observations during the 2018-2020 period. The results show that both transfer price and intangible assets positively affect tax aggressiveness, while capital intensity does not affect tax aggressiveness. Foreign ownership was found to strengthen the effect of transfer prices and intangible assets on tax aggressiveness. Furthermore, foreign ownership does not strengthen the effect of capital intensity on tax aggressiveness. Keywords: transfer price, intangible assets, capital intensity, foreign ownership, tax aggressiveness

This study examines determinants of enterprise risk management (ERM) effectiveness.Previous studies suggest that find evidence supporting an indirect effect of risk awareness onRM effectiveness. Furthermore, there is a need for an integrated approach to ERM. Based onsurvey data, the reserachers find evidence supporting an indirect effect of risk awareness onRisk Management (RM) Effectiveness. The study supports the use of risk tools strengthens therelationship between risk awareness and RM effectiveness. Moreover, risk awareness has apositive effect on RM through strategy integration, which helps managers to better recognizeand evaluate the risks. There is an indirect effect of risk awareness to ERM through risk tools.This study contributes to management accounting that there is a need of more intensesocialization and understanding to increase risk-conscious behavior in organization. This willlead to important information to determine risk awareness effectives. This study also has itslimitations. First, despite the sample size that relatively small, the sufficient to perform theintended analysis. Second, there may be other characteristics of ERM processes that were notreflected in this study. Future research could explore the aspects of ERM with more specificrespondents, such as those involved in initiating risk management programs and relevantregulators. Another area for future research is more specific factors that determines to thesuccess of an ERM system.

The purpose of this study is to determine the effect of fraud pentagon toward fraudulent financial reporting sympton using modified Jones model to the mining companies. The method of sampling used purposive sampling method. The sample consists of 30 companies was listed on the Indonesia Stock Exchange in 2013-2016. The result of this research concluded that pressure which proxied by financial target and financial stability has a positive and significant effect on fraudulent financial reporting. Opportunity has a negative and significant effect on fraudulent financial reporting. Rationalization, capability, and arrogance has not significant effect on fraudulent financial reporting.