The purpose of this study was to investigate the partial and simultaneous effects of leadership and incentive on employee’s performance at Hamparan Perak district. The Likert scale approach was utilized to collect data for this study, which employed quantitative methodologies. Using complete sampling, 60 employees from the Hamparan Perak district served as the study's subjects. The study's findings showed that, first, leadership significantly and favorably affects employee performance, as seen by the tcount > ttable value of 6.534 > 1.764, a result value of 0.559, and a sig value of 0.005 < 0.05. Second, tcount > ttable, which is 6.859 ? 1.764 with a result value of 0.540 and a sig value of 0.002 < 0.05, indicates that incentive have a positive and substantial impact on employee’s performance. Third, the results of the fcount > ftable, which are 11.897 > 2.608 with a result value of 0.721 and Sig value < 0.05 then 0.004 > 0.05, were obtained concurrently with the F test, demonstrating that leadership and incentives have a significant and positive impact on employee’s performance at Hamparan Perak district.

This research aims to examine the effect of financial distress and good corporate governance on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used was a purposive sampling method based on predetermined criteria. The samples used in this research were 60 samples from companies that met the criteria. The data analysis technique used is multiple linear regression analysis and is assisted by the SPSS 22.0 statistical program. The results of this research show that the variables financial distress, institutional ownership, and audit committee have no effect on earnings management. Meanwhile, managerial ownership has a negative effect on earnings management.

This research aims to analyze the influence of growth opportunities, accounting conservatism, and company size on the earnings response coefficient. The sample for this research is mining companies listed on the Indonesia Stock Exchange (BEI), totaling 18 companies during the 2018-2022 period. Data was taken from the company's financial reports using a purposive sampling method. The classical assumption tests used consist of Data Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. Meanwhile, the types of hypothesis testing used are the T Test (partial), F Test (simultaneous), and Determination Coefficient Test (R2) with multiple linear regression analysis. The research results show that growth opportunity and accounting conservatism have no effect on the earnings response coefficient, while company size has a negative effect on the earnings response coefficient.

This research aims to examine the effect of dividend policy and accounting conservatism on earnings quality in companies in the infrastructure, utilities & transportation and mining sectors listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative research. The sampling method used is a purposive sampling method based on certain criteria. From the specified criteria, a sample of 25 companies was obtained. The analytical method used is multiple linear regression analysis using IBM SPSS statistics 22. The results of this research indicate that the dividend policy variable has no effect on earnings quality. Meanwhile, accounting conservatism has a significant positive effect on earnings quality. The principle of accounting conservatism is applied by companies on the basis of management's caution against exaggerating the profit value of the financial statements.