Purpose: This study aims to empirically prove the influence of the company’s life cycle on tax avoidance with earnings management as an intervening variable. Research methodology: Tax avoidance used ETR proxies and firm life cycle was proxied using an average sales growth of 5 years. The firm life cycle used the Dummy variable, valued at 1 classified growth stage and valued at 0 mature stages. Study sample of non-financial companies listed on the Indonesia Stock Exchange in 2010-2018. The sample selection method is Purposive Sampling method with 668 observations. Data analysis method with multiple regression analysis. Results: The firm life cycle has an influence on tax avoidance, indicating companies that are in a mature life cycle will avoid lower taxes than companies that are in the growth stage. Regression results indicate that earnings management variable is a partial intervening/mediation variable (Partial Mediation), which indicates that the firm life cycle influences tax avoidance through earnings management. Limitations: The limitation of this study is that the firm life cycle variables studied were only two cycles. In addition, the limitation of this study is that it only uses proxies for average sales growth to classify the life cycles of sample companies. Contribution: To add references related to tax avoidance, firm’s life cycle and earnings management. Suggestions for further research are adding other cycles so that they can more broadly see the effect of the firm’s life cycle on tax avoidance. And use other proxies that are more representative in classifying the firm’s life cycle, such as using based on cash flow patterns. Keywords: Tax avoidance, Firm life cycle, Earnings management

Purpose: This study is to investigate how work motivation moderates organizational commitment, leadership style, and role ambiguity in the performance of the auditor. Research Methodology: The subject of this investigation is the audit firm in Pekanbaru, Medan and Padang with the assumption that each audit firm has four accountants. The test equipment used Statistical Product and Service Solution (SPSS) ver. 23.0. Results: The results of hypothesis test show that organizational commitment, leadership style and role ambiguity influence the performance of the auditor. Then for a hypothesis that is moderated by work motivation, show that work motivation moderates the relationship between organizational commitment, leadership style, and role ambiguity influence the performance of the auditor. Limitations: Unreturned questionnaires, limited scope of research area, and limited variable became the limitations of this study. Contribution: In accordance with its responsibility to provide good audit results and reliability, the auditor must not only have competence but also relate to the involvement of the organizational commitment, leadership style, and role ambiguity that exists in the auditor. It is necessary to improve the performance of the auditor, thereby increasing the confidence of financial statement users about the result of financial statement audits based on applicable auditing standards. Keywords: Organizational commitment, Leadership style, Role ambiguity, Work motivation, Auditor performance

Purpose: This research aimed to find out whether there are significant differences between stock prices and stock trading totals before and after the announcement of the first case of Covid-19 in hotel, restaurant, and tourism companies listed on the Indonesia Stock Exchange. Research methodology: Data were acquired from the website www.finance.yahoo.com with a sample of 20 companies. The observation period in this study was 60 days, from 20 January to 14 April 2020. The method in this research was comparative study. Data were analyzed through the Wilcoxon Signed Rank Test. Results: The results show there are significant differences between stock prices and stock trading totals before and after the announcement of the first case of Covid-19, where the significant value of each variable is 0,000 < 0.05. Limitations: This research only observed one research object and the observation period was only 60 days. Besides, it only compared two variables. Contribution: The companies must change their sales strategy to be able to raise stock prices and stock trading totals. Keywords: Stock prices, Stock trading totals, Hotel, Restaurant, Tourism companies, Covid-19