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This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on firm value with investor's attention as an intervening variable in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The value of the company in this study is calculated by the company's stock return. With more information provided by the company, it will attract investors' attention and will reduce information asymmetry. The population in this study was taken from companies listed on the Indonesia Stock Exchange (IDX) in the Infrastructure sector in 2018-2020. Sampling was taken using purposive judgment sampling method which finally found 18 of the 71 companies listed on the IDX website. The analytical tool used is partial regression analysis (Partial Least Square/PLS). Resulting that social Corporate Social Responsibility (CSR) disclosure has a positive and significant influence on the value of the company while the disclosure of Corporate Social Responsibility (CSR) economy and environment has a negative effect on the value of the company, and the disclosure of corporate social responsibility (CSR) economically, socially and environmentally has a negative effect on the value of the company with investor's attention as an intervening variable.Keywords:Disclosure of Corporate Social Responsibility (CSR), Company Value, Investor's Attention, Economic CSR, Environmental CSR, Social CSR.

The purpose of this research is to examine the quality of risk management according to investor reactions in property, real estate, and building construction companies listed on Bursa Efek Indonesia (BEI) in 2016-2018. The reaction of investors in this research is indicated by stock returns. In addition, this research also examines wider and more complete disclosure of the company can reduce information asymmetry with investors to make investment decisions. Based on the signaling theory, companies that disclose more information will be used as good news by investors and getting a positive reaction. The population in this research are property company, real estate company, and construction building company which registered on Bursa Efek Indonesia (BEI) in 2016 – 2018. This research is using a sampling method (purposive judgment sampling) for getting 25 from 74 company which registered on Bursa Efek Indonesia (BEI) with 75 samples. This research using multiple regression analysis.The results from the research provided that the disclosure of operations risk and empowerment risk has a positive and significant effect on stock returns while strategic risk, integrity risk, and information processing and technology risks have no significant effect on stock returns. According to this result provided that more disclosure on operations risk management and the risk of corporate empowerment can affect stock returns as a form of investor reaction, while the things that companies need to pay attention to in voluntary disclosure as additional are influence of strategic risk disclosure, integrity risk, and information processing and technology risks.

This study is to test whether PSAK 71 increases value relevance of earnngs, book value, and the combination of earnings and book value for banking companies listed on the Indonesia Stock Exchange for the period 2019 and 2020. The sample of this study was 92 banking companies. The sampling method is used in this study by universal sampling with several criteria. The data analysis method used is multiple regression analysis. The results of the regression tests indicate that PSAK 71 has value relevance on corporate earning. PSAK 71 also has value relevance on book value, However, PSAK 71 does not increase the relevance of earnings and book value, the result is a decrease in value relevance from any increase in earnings and book value. PSAK 71 also does not increase the value relevance of tcontrol variable Allowance for Impairment Losses (CKPN).

This study explores the values that develop in society which are social constructs that are thought to be related to attitudes, norms, and controlling individual behavior in society and in turn can foster intentions and behavior to corrupt. This research was conducted empirically by involving 265 respondents from accountants, stakeholders, civil servants and inspectors in Central Java, Indonesia who were analyzed by Structural Equation Modeling (SEM) with AMOS analysis tools. The theoretical test results confirm the fraud triangle and the theory of planned behavior to study the opportunity and financial process factors and the rationalization factor which emphasizes the moral psychological aspects. In practical terms, these findings underline the need for tiered supervision in the implementation of goods and services procurement projects in the public sector, improve the quality of reporting and accounting systems, and improve individual integrity to carry out work. Also, it is necessary to increase the remuneration of employees and provide competitive pricing for the private sector involved in procurement projects to minimize intentions for corruption and corrupt behavior by improving the quality of life of the individuals involved in supervision, auditing and reporting.

This study aims to obtain empirical evidence about the influence of national culture on fraud risk. The lack of literature that discusses fraud risk makes researchers interested in researching the relevance of national culture to understanding the risk of fraud so that it can help reduce fraud. Six dimensions of Hofstede's national culture were used in this study. As well, the Corruption Perception Index is proxied to measure fraud risk.The population in this study are countries in the world registered with the Corruption Perceptions Index 2018 by the Transparency International organization. The sample selection used a purposive sampling method and selected 81 sample countries. Multiple linear regression analysis was used as an analytical tool in this study.The results of the analysis of this study reveal that the dimension of power distance has a positive and significant effect on the risk of fraud. The dimensions of individualism, long-term orientation and indulgence negatively and significantly affect the risk of fraud. On the other hand the dimensions of uncertainty avoidance and masculinity have a positive but not significant effect on risk to the risk of fraud.

Kinerja keuangan organisasi pemerintah mempunyai peran penting dalam tata kehidupan bernegara karena kinerja keuangan yang menunjukkan kemakmuran masyarakat. Penelitian bertujuan menguji dan menganalisis pengaruh tata administrasi dan keefektifan sistem pengendalian intern (SPI) terhadap kinerja pelaksanaan anggaran belanja negara. Populasi penelitian adalah 169 satuan kerja pengelola keuangan yang menjadi mitra KPPN II. Kuesioner dikirim kepada 150 pengelola satuan kerja pengelola keuangan negara. Tingkat pengembalian kuesioner sebesar 46%. Pengujian hipotesis menggunakan perangkat lunak WarpPLS versi 4.0. Seluruh indikator penelitian bersifat reflektif dan telah memenuhi validitas konvergen, validitas diskriminan, dan reliabilitas. Hasil analisis menunjukkan lingkungan pengendalian, kegiatan pengendalian, informasi dan komunikasi, dan pemantauan pengendalian berpengaruh positif dan signifikan terhadap kinerja keuangan. Namun, administrative governance dan penilaian risiko tidak terbukti berpengaruh pada kinerja keuangan. Kata kunci: kinerja keuangan, tata kelola, dan SPI. ABSTRACT The financial performance of government organizations has an important role in the life of the state because this perfomance shows public welfare.. This study aims to analyze and examine the influence of administrative governance and the effectiveness of the internal control system on spending of state budget. The population of this research consist of 169 spending units which is working partners of KPPN Semarang II. Questionnaires were sent to 150 officers of the state finance management unit. Questionnaire response rate was 46%. Hypothesis testing used WarpPLS software version 4.0. All indicators of the research are reflective and have met the convergence and discriminant validity, and composite reliability. The results show the control environment, control activities, information and communication, and monitoring control have significantly positive effect on financial performance. However, administrative governance and risk assessment have not effect on financial performance. Keywords: financial performance, good governance, and internal control.

The aim of this study is to examine board of Commissioners’ atributes to firm risk. Firm risk is measured using accounting and market data. Firm risk is measures used in this study are total risk and asset return risk. The independent variable in this study is the board of commissioners’ attributes which consist of board size, the independence, gender diversity, age, tenure, attendance and frequency of audit meetings. This study used systematic sampling to determined sample and population of this study is conventional banking companies listed on the Indonesia Stock Exchange for the period 2014-2017. Multiple linear regression analysis is used as a hypothesis testing and the sample used is 116 conventional banking companies.The result showed that board size and gender diversity have a positive and significant effect on firm risk. While board age and the frequency of audit committee meetings have a negative and significant effect on firm risk.

This study aims to analysis and obtain empirical evidence of factors that affected the end user’s acceptance of SIPKD in Semarang Regency by using UTAUT 2 model. Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) is an integrated application as a tool of local government to improve the effectiveness of the implementation of regional financial management regulations. This application is based on efficiency, economical, effective, transparent, accountable, and auditable principles. The independent variables in this study consisted of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, and habit. The dependent variable consists of behavioral intention and use behavior. The relationship between independent variables to dependent variable was moderated by age, gender, and experience.Population variable in this research is SIPKD user or operator in 46 local area of Government of Semarang Regency that is 331 user of SIPKD. The technique of determining the sample using proportionate stratified random sampling method so that the sample in this study as many as 207 users of SIPKD. The data used were primary data collected using questionnaire survey method. The hypothesis of the research was tested by using Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis with SmartPLS application v.3.2.7. The results showed that hedonic motivation and habit influence the behavioral intention to use SIPKD, the higher the level of pleasure and habits of using SIPKD then the intention to use SIPKD will be stronger. Facilitating conditions, habit and behavioral intention have an effect on Use behavior. The better the conditions that facilitate, the higher the use of SIPKD, and the intention to use the stronger the higher the SIPKD usage behavior often. The results of the test of age, gender, and experience variables showed no moderate effects on behavioral intention and use behavior.

The study aim to examine investor reaction to the market shock which coused by announcement of bankruptcy by America’s invesment company Lehman Brothers and to examine how is the difference reaction to market shock in the developed and emerging market.This study use t-test to examine market reaction that happened caused by Lehman Brothers bankruptcy. With totally sampel 44 main indeks around the world which listing in WSJ and 18 indeks for the country which belong to developed market, 20 indeks for the country which belong to emerging market. The result of this research show that the market overall react negatively to market shock which is Lehman Brothers bankruptcy and emerging market proof more react to market shock than developed market. This proof that Lehman Brothers bankruptcy contain information, the brittle of world financial system.Keyword : market shock, developed market, emerging market, return, stock price index

This study aims to obtain an empirical evidence about detection of the financial statement fraud accordance with the fraud diamond theory perspective that developed by Wolfe and Hermanson (2004). Proxy of independent variable that is the fraud diamond theory with four fraud risk factor is the factor of pressure proxied by leverage ratio, while the factor of opportunity was proxied by asset composition ratio, the factor of rationalization was proxied by audit quality, and the factor of capability proxied by percentage of director with accounting and finance education background, respectively. The samples that used in this study were 534 manufacturing companies that were listed in Indonesia Stock Exchange (IDX) in the period of 2013 until 2017. Secondary data were used in the form of annual reports of every companies. Hypothesis testing in this study was conducted by using logistic regression analyses with SPSS 20 software. The results of this study showed that variables such as pressure (proxied by leverage ratio), opportunity (proxied by asset composition ratio), and rationalization (proxied by audit quality) could be used to predict the financial statement fraud.