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Analysis of earnings management is carried out to achieve profit targets applied in financial statements management. This study analyzes the difference between earnings management in the consumer goods industry sector, Islamic and conventional stocks. Data is on financial statements and annual reports of manufacturing companies on IDX in 2016-2019 as many as 19 sharia and 10 non-sharia issuers. This research uses analysis of the independent samples test of earnings management, current tax burden, firm size, managerial ownership, and leverage both Islamic and Conventional stocks. The results show a significant difference in several variables in earnings management between two markets, i.e., Islamic and Conventional Stocks, which are current tax burden, managerial ownership, and leverage in manufacturing companies in the consumer goods industry in Indonesia in the period of 2016-2019

This study aims to determine the relationship between Organizational Culture and Locus of Control with the Performance of Bogor Regency Employees. The method used is a survey with a correlational study involving 112 sample people. There are three instruments that measure performance (rel. 936), organizational culture (rail. 790), and locus of control (rel. 912). Data has been analyzed by two-way ANOVA. The results revealed that there were positive and significant correlations between these variables, even though they were controlled by second-order correlations, still significant between them. Therefore it can be concluded that if the performance will be improved, the Organizational Culture and Locus of Control employees must be considered. Keywords: performance, organizational culture, locus of control JEL Classifications: L2, M14 DOI: https://doi.org/10.32479/irmm.8171