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This research is aim to understanding about influence audit quality, good corporate governance, ownership structure and leverage towards real earnings management. Real earnings management in this research be measured with abnormal cash flow, abnormal discresionary expenses and abnormal production cost, and be examined with regretion multivariate model. This research in taking sample is using purposive sampling model with a final sample amount of 140 sample during 2015-2020 period. The result of hypothesis test is only two hypothesis are supported, that is the independent audit committee and foreign instance ownership significantly negative effect towards riil earnings management through reduce discreationary cost. While audit quality variable, independent board of commissioners, government ownership, domestic instance ownership, private ownership and leverage can’t be proven to affect riil earnings management.

The banks of the Gajahwong River in Yogyakarta City are part of the slum area based on a decree from the Mayor of Yogyakarta in 2016. Various Community-Based Environmental Empowerment Programs (PLPBK) have been implemented until 2022. For this reason, it is necessary to carry out a qualitative evaluation of the success of its implementation in overcoming slums in a sustainable manner, including involvement the parties in it. The condition of the Warungboto Slum Area is a mild slum with an average sectoral slum of 23.7% in certain RTs. The existence of the Kotaku program with the handling of increasing settlements in terms of road infrastructure, drainage, infiltration wells has had an impact on the non-slum parameter score but the handling of house buildings and riverbank inspection roads is still problematic. Thus the involvement and commitment of all parties, the government, local communities as well as NGOs and universities need to be strengthened so that slum reduction can be optimally realized.

There are many cases of financial statement manipulation in practice which result in low financial statement integrity, unreliability and can mislead users. Therefore, research on the financial statement integrity (FSI), especially in the consumer goods industry, is important to study. This research aims to provide evidence of the effect of ownership type, intellectual capital, audit quality and debt levels on the integrity of the financial statements of the consumer goods manufacturing industry in companies listed on the Indonesia Stock Exchange. Sample of this research is consumer goods manufacturing companies listed on the IDX. The six sub-sectors of the consumer goods industry are food and beverages, pharmaceuticals, cigarettes, cosmetics and household goods, household appliances and other consumer goods. The purposive sampling method was used to select the sample. The number of samples observed was 249 during 2017-2021. The analysis technique uses multiple regression tests. The results showed that domestic institutional ownership, foreign institutional ownership, government institusional ownership had a positive and significant effect on the FSI. Debt level and quality of audit proved to have a negative and significant effect on FSI. Individual ownership and intellectual capital had no effect on the FSI. This research differentiates into 4 types of ownership, namely domestic, foreign, government, and individual ownership. It is still rare to research that distinguishes the 4 types of ownership. In addition, research specifically using consumer goods industry samples is still rare, even though there are cases of low financial report integrity in this industry.

This study develops a model of expropriation through real earnings management (REM) in the Indonesian Islamic banking industry. The purpose of this study is to test a new model by examining the relationship between REM, bank ownership types, and performance of Islamic banks in Indonesia in the period of 2006 - 2013. This study finds that there are significant differences in REM and performance scores in banks with different ownership types. The REM and performance scores for family-owned banks and private-owned banks are relatively similar. However, Islamic banks with government as the controlling shareholder have the highest REM scores and the lowest performance scores. In contrast, foreign-owned banks have the lowest REM scores and the highest performance scores. The indications of expropriation can be seen from the magnitude of REM. A high REM can lower profitability and efficiency while increasing the risks faced by Islamic banks in Indonesia.