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This study investigates the effects of budget participation, work motivation, and responsibility accounting on managerial performance both partially and simultaneously. The population of this study was top-level managers and middle-level managers at state-owned companies in Banda Aceh. A total of 39 respondents were selected as samples from 13 companies using a simple random sampling technique. This study uses primary data collected through questionnaires distributed to respondents to collect data. Statistical tests were performed using multiple linear regression analysis with the help of SPSS software. The results of the study prove that budget participation (X1), work motivation (X2), and responsibility accounting (X3) have a partial and simultaneous effect on managerial performance (Y).

This study is aimed to examine the influence of tax planning, tunneling incentive, intangible asset, and profitability on transfer pricing decisions. This study tested the hypotheses in food and beverage companies listed in Indonesia Stock Exchange (IDX) from 2016 to 2020. By using the purposive sampling technique, 12 out of 33 companies in the food and beverage sector were taken as a sample with a total of 60 data observations. The data was then analyzed through multiple linear regression analysis. The results of this study revealed that all independent variables simultaneously affect the dependent variable. Partially, the finding of tax planning and tunneling incentive has a positive effect but not significant on transfer pricing. However, intangible asset and profitability has a positive and significant effect on transfer pricing, means that intangible asset and profitability is engaged on transfer pricing decisions of food and beverage companies listed in Indonesia Stock Exchange (IDX).

The purpose of this research is to analyze the market reaction to the presidential election year 2019 indicated by the average price and trading volume of stocks in the infrastructure sector listed on the Indonesia Stock Exchange before and after the Presidential Election. This research used t-test model. It was found that there was no reaction in stock price, both between sectors and within infrastructure sector. While in the volume of trading, there was reaction between sectors, but there was no reaction within infrastructure sector. So, there is market reaction in Indonesia capital market during the event, but the reaction may not be affected by political event. In other words, Indonesian capital market (in this case IDX) did not react to the presidential election

The aim of this study is to calculate Altman Z-Score to predict the possibility of bankruptcy of mining companies listed in Indonesia stock exchange based on the information from the annual financial statementwith observation ranging from 2014 until 2015. The type of data used is secondary data. The study employed Altmant Z-Score calculation on a targeted population of 22 mining companies listed on the Indonesia Stock Exchange.The analysis technique used is the prediction model of bankruptcy Altman Z-score. Using the formula Z-Score = 1,2X1 + 1,4X2 + 3,3X3 + 0,6X4 + 1,0X5, where X1 represents the ratio of liquidity, X2 and X3 as profitability ratios, and X4 and X5 are activity ratios. Then with the use of Z-Score assessment criteria 2.99 categorized as a very healthy company. 1.81 Z-Score 2.99 is in the grey area so the possibility of rescue and possibly bankrupt is as great as it depends on the decision of the company management policy as the decision maker. Zscore 1.81 is categorized as a company that has very large financial difficulties and high risk so that the possibility of bankruptcy is very large. The results show that in 2014, 55% of mining companies predicted bankruptcy, 18% are in grey area and the remaining 27% of mining companies have a healthy financial condition. Then in 2015, 64% of mining companies are predicted to go bankrupt, 23% are in grey area and 13% of companies are in good condition or not bankrupt.

Penelitian ini bertujuan untukmengetahui dan menganalisis bahwa perilaku individu, kelembagaan pemerintah daerah, penerapan perundang-undangan serta pengawasan mempengaruhi terjadinya perilaku korupsi di SKPD Kota Banda Aceh.Data yang digunakan adalah data primer berupa persepsi responden pada SKPD di Kota Banda.Penelitian ini adalah kualitatif, yang menjadi objek penelitian ini adalah 27SKPD di Kota Banda Aceh.Metode analisis yang digunakan adalah regresi linear, Data diolah dengan menggunakan program Softwere Statistic Product and Service Solution (SPSS versi 22).Hasil penelitian ini menunjukan bahwa jika perilaku individu, kelembagaan pemerintah daerah, peraturan perundang-undangan, dan pengawasan tidak mengalami perubahan atau diasumsikan sudah berjalan dengan normal, maka perilaku korupsi di SKPD Kota Banda Aceh secara konstan hanya berpeluang terjadi sebesar -02.785 pada standar skala likert

The purpose of this study is to examine and analyze the influence of institutional investors, leverage, and profitability for firms accounting flexibility. The population of this study is manufacturing companies listed in the Indonesia Stock Exchange between 2009 and 2011. This study is a hypothesis testing research that involve 51 firms. The data is obtained from audited financial reporting period between 2009 and 2011. This study found that institutional investors, leverage and profitability simultaneously have influence for firm accounting flexibility, institutional investors has positive influence for firm accounting flexibility, leverage has negative influence for firm accounting flexibility and profitability has negative influence for firms accounting flexibility. Keywords: Institutional investors, leverage, profitability, and firms accounting flexibility