The research aimed to return on asset, current ratio, company size and assets structure on capital structure at property and real estate companies in indonesia stock exchange year of 2020-2022. The selected sample were 64 companies through purposive sampling. Souurces of data used secondary data with data collection through documentation. The data analysis technique used multiple linear regression. The results showed that the return on asset has a positive and signification effect on capital structure. Current ratio has a negative and signification effect on capital structure. Company size does not have a signification effect on capital structure. Asset structure has a positive and signification effect on capital structure.

AbstrakPenelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi ketepatan waktu penyampaian laporan pertanggungjawaban bendahara. Teknik pengumpulan sampel dengan metode purposive sampling. Sumber data yang digunakan dalam adalah data primer, yaitu data yang dikumpulkan dari responden dengan menggunakan kuesioner secara langsung. Ada 204 responden yang digunakan sebagai sampel penelitian ini. Pendekatan kuantitatif digunakan dalam penelitian ini dengan teknik analisis regresi linear berganda, dan uji hipotesis yaitu menggunakan uji t dan uji f. Hasil dari penelitian ini menunjukkan bahwa sumber daya manusia, teknologi informasi dan aturan hukum berpengaruh positif terhadap ketepatan waktu penyampaian laporan pertanggungjawaban.Kata kunci: Sumber Daya Manusia, Teknologi Informasi, Aturan Hukum, dan Ketepatan waktu.

This study aims to examine the effect of profitability, capital structure, and firm size on the value of food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The method of determining the sample used is purposive sampling. By using several predetermined criteria, this study used 29 food and beverage sub-sector manufacturing companies. The data analysis technique used in this study is multiple linear regression analysis. The results in this study indicate that: 1) profitability has a positive effect on firm value, 2) capital structure has no effect on firm value, 3) firm size has no effect on firm value.

This study aims to determine the impact of the effectiveness and efficiency of using computerized accounting information systems. This research was conducted at Perumda Tirta Manuntung Balikpapan. The method used is qualitative and the technique used is interviewing. The test results of this study, namely the Use of Computerized Information Systems accounting, have an effective impact by looking at time, data input, productivity, supervision and work evaluation and the use of Computerized Information Systems Accounting has an efficiency impact by seeing that the number of data output results produced is greater than the number of data input results. The impact of this effectiveness and efficiency is due to the various features available in the Computerized Accounting Information System that make it easier for users to input journals and make financial reports.

The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce reported profit fluctuations. This study aims to determine the effect of managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on income smoothing practices. The sample of this research is non-financial companies that are listed on the Indonesia Stock Exchange in 2018-2020. Data obtained from www.idx.co.id. Logistic regression analysis model with SPSS. The conclusion in this study is that managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, and dividend payout ratio have a significant positive effect on income smoothing. Meanwhile Bonus Plan did not have significant effect on income smoothing.

This study aims to examine the effect of liquidity, profitability and leverage on stock returns. This research was conducted using secondary data. The population in this study are manufacturing companies in the Consumer Goods Sector that are listed on the Indonesia Stock Exchange (IDX) for 2018-2020. Sampling using purposive sampling. Data analysis technique using Multiple Linear Regression Analysis. The results of the study show that Liquidity (CR) has a significant positive effect on stock returns in manufacturing companies in the consumer goods sector that are listed on the IDX in 2018-2020. Profitability (ROA) has a significant positive effect on stock returns in manufacturing companies in the consumer goods sector listed on the IDX in 2018-2020. Leverage (DER) has a negative effect on stock returns.

This research aimed to determine whistleblowing methods' effectiveness and public complaints in detecting and preventing fraud at BPK DIY Representative. This research used the interview method. The data that has been obtained will be processed using descriptive analysis techniques with a qualitative approach. The findings of this research show that the whistleblowing and public complaints method has a qualified design to provide facilities for whistleblowers to report fraud actions. All information from the whistleblowing method is very important as an early indication in detecting fraud. However, in its implementation of whistleblowing and community complaints, it has not run optimally.

ABSTRAKPenelitian ini bertujuan untuk mengevaluasi rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pembaruan single database berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia. Subjek pada penelitian adalah Kementerian Perdagangan Republik Indonesia dan memiliki objek penelitian rekonsiliasi laporan keuangan periode triwulan III tahun 2022 pasca penerapan single database Aplikasi SAKTI. Metode dilakukan dengan wawancara dan pengumpulan dokumen melalui jenis penelitian deskriptif kualitatif dalam mendeskripsikan suatu peristiwa atau kejadian tertentu hingga mendapatkan data menggunakan teknik analisis data ineraktif dengan pendekatan kualitatif. Hasil penelitian menunjukan tentang proses rekonsiliasi laporan keuangan triwulan III 2022 berbasis Aplikasi SAKTI Kementerian Perdagangan Republik Indonesia yang merupakan proses penyandingan data yang berperan dalam memastikan kesesuaian dan kebenaran data transaksi terutama dalam penyusunan laporan keuangan yang dapat mengklasifikasi terjadinya perbedaan antara data satuan kerja dengan data Kantor Pelayanan Kebendaharaan Negara dari sumber yang sama untuk membentuk data yang andal dan akuntabel. Proses rekonsiliasi saat ini dilakukan pembaruan secara otomatis dengan penerapan single database pada Aplikasi SAKTI. Berdasarkan hasil wawancara dengan bidang analis pengelolaan keuangan, operator sakti modul bendahara dan pelaporan, verifikator keuangan masih ditemukan kendala seperti pada proses migrasi saldo awal ke sakti banyak belum terselesaikan yang menjadikan belum input setoran oleh beberapa satker sehingga adanya selisih rekon internal, persediaan yang belum teregister, data inventaris yang belum terselesaikan dan juga diakibatkan dari kelalaian SDM di lingkup internal itu sendiri, sehingga seringkali terjadinya selisih pada transaksi saat periode rekonsiliasi berlangsung.ABSTRACT
This study aims to evaluate the reconciliation of financial statements for the third quarter of 2022 by updating a single database based on the SAKTI Application, Ministry of Trade of the Republic of Indonesia. The subject of the research is the Ministry of Trade of the Republic of Indonesia and has the research object of reconciliation of financial statements for the third quarter of 2022 after the implementation of the SAKTI Application single database. The method was carried out by interviewing and collecting documents through qualitative descriptive research types in describing an event or certain events to obtain data using interactive data analysis techniques with a qualitative approach. The results of the research show the reconciliation process for the third quarter of 2022 financial reports based on the SAKTI Application of the Ministry of Trade of the Republic of Indonesia, which is a data matching process that plays a role in ensuring the suitability and correctness of transaction data, especially in the preparation of financial reports which can classify discrepancies between work unit data and service office data. State Treasury from the same source to form reliable and accountable data. The reconciliation process is currently being updated automatically by implementing a single database in the SAKTI Application. Based on the results of interviews with financial management analysts, sacred operators, treasurer and reporting modules, financial verifiers still found problems such as the initial balance migration process to Sakti, many of which had not been resolved, which resulted in the input of deposits not being made by several work units, resulting in differences in internal accounts, inventories that had not been registered, inventory data that has not been completed and also results from HR negligence in the internal scope itself, so that discrepancies often occur in transactions during the reconciliation period.

This study examines the effect of company size, liquidity, profitability, leverage and asset structure on company value in manufacturing companies listed on the Indonesian stock exchange in 2019-2021.
Firm size is measured using ln total assets, liquidity is measured using the current ratio, profitability is measured using NPM, leverage is measured using DER, asset structure is measured using current assets to total assets and company value is measured using PBV.
the sampling method uses purposive sampling with the 2019-2021 research period. This study uses secondary data. the relationship and influence between variables is explained by using the t test method.
The research results show that firm size, liquidity and asset structure have no significant effect on firm value. while profitability and leverage have a significant effect on firm value 

This study aims to analyze the effect of audit committee, public ownership, size of the board of commissioners, and risk management committe on the risk management disclosures. The population in this study are banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2017- 2021. The sampling technique in this study used purposive sampling and found 205 observations. The data analysis model used by this study is data panel regression analysis using EViews software. The results showed that the audit committee, public ownership, size of the board of commissioners, and risk management committe simultaneously had a significant impact on the risk management disclosures. Meanwhile, partially the audit committee, public ownership, the size of the board of commissioners and risk management committe has no a significant effect on the official website on the timeliness of financial statement reporting. The size of the board of commissioners has an effect on risk management disclosures.