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This study examines the moderated mediation model to determine the effect between variables partially as well as the role of non-impulsive behavior and financial capability on the effect of financial literacy on financial well-being in the moderated mediation model. This research uses a quantitative approach designed in survey research. The population of this study were students studying higher education in the Special Region of Yogyakarta totaling 129,853 students with the sampling technique using Convenience Sampling. The sample size of this study was 399 students determined by the Slovin formula. The data collection technique used a questionnaire. The instrument validity test is based on Confirmatory Factor Analysis, with the reliability test using Cronbach's Alpha. The data analysis technique uses Conditional Process Analysis with the PROCESS Macro Model 8 syntax developed by Andrew F. Hayes in 2013. The results of this study indicate that: (1) Financial literacy has a positive and significant effect on financial capability; (2) Financial literacy has a positive and significant effect on financial well-being; (3) Financial capability has a positive and significant effect on financial well-being; (4a) Non-impulsive behavior moderates the effect of financial literacy on financial capability; (4b) Non-impulsive behavior moderates the effect of financial literacy on financial well-being; (5) Financial capability mediates the effect of financial literacy on financial well-being.

An audit is a systematic, independent examination of financial statements, accounting records, and supporting documents prepared by management, the purpose of which is to form an opinion on the accuracy of financial statements. Financial statements must have relevant characteristics (reliability) and reliability (reliability). Without the services of auditors, management cannot convince outsiders that the financial statements presented by management contain reliable and reliable information. Independence is the auditor's attitude to impartiality. The experience of the examiner contributes to high-quality inspection. The purpose of this study is to analyze the influence of auditor behavior, time pressure, audit experience, and independence on audit quality.   The research was conducted at a Public Accounting Firm (KAP) in Medan City. The number of research samples of 80 people was selected by the nonprobability sampling method. Data collection was carried out by questionnaire through Google form and literature studies that supported this study. The method used in this study is to use the Structural Equation Model (SEM) equation using the Partial Least Square (PLS) tool version 3.0. PLS consists of external relationships (outer model) and internal relationships (inner model), cross-loading> 0.7, Composite Reliability, Convergent Validity, Exploratory Factor Analysis (EFA), and Confirmatory Factor Analysis (CFA). Based on the results of the analysis, it was found that the first, second, fourth, and seventh hypotheses were rejected where each variable such as auditor behavior, and time pressure,  did not affect audit quality and independence could not moderate the influence between auditor behavior on audit quality,  independence could not moderate audit quality. The third, fifth, and sixth hypotheses are accepted where each variable such as audit experience, independence moderates the effect of time pressure on audit quality, and independence moderates the effect of audit experience on audit quality.

Consumers’ purchasing decision of a product or service can be affected by several factors. In this research there are 5 factors: product, employee service, culture, price and psychological. The purpose of this study is to determine whether these 5 factors are the factor considered by the customers in purchasing products in the selection food shop (Mie Setan). This research uses quantitative approach with 100 respondents as sample. They were obtained with incidental sampling technique. Data were obtained by using questionnaire instrument. Meanwhile, the technique of data analysis used confirmatory factor analysis. The result show that the most determinant Factor of consumers’ decision purchasing is the product.

This study aims to determine and analyze the influence of tourism promotion, tourist attractions, tourist facilities, accessibility, service quality, accommodation, tourist age, and tourist income in Batu Katak Tourism Object, Batujonjong Village, Bahorok District, Langkat Regency. This study used primary data collected to see the classification of tourist visit levels using a sample of 90 visitors to tourist attractions, using the Confirmatory Factor Analysis (CFA) analysis method and then using Multiple Linear Regression. The results of the study showed that of the 8 variables analyzed using a factor analysis model that affects the level of tourist visits to Batu Katak, only 3 factors affect the level of tourist visits, namely tourism promotion, service quality, and tourist income. Based on the results of multiple linear regression analysis, it shows that tourism promotion and service quality have an effect and are signed on the factors of Batu Katak tourism visitation rates, while tourist income has an effect and is not significant on the level of tourist visits to Batu Katak Batujongjong Village, Bahorok District, Langkat Regency.