This study investigates the aspects of e-payment security concerning e-commerce consumers’ purchase intentions. This study further involves college students in Semarang – Indonesia as representatives of the millennial generation. Structural equation modeling (SEM) using Wrap-PLS is employed to analyze the data. The findings show a fit model to explain e-commerce customers’ purchase intentions. The results of this study reveal a better mediating effect of perceived usefulness on e-payment security and customers’ purchase intentions. Perceived ease of use also has a significant indirect effect, through e-payment security, on e-commerce customers’ purchase intentions. In addition, understanding the ease and usability of the security aspects of the payment affects e-commerce consumers' purchase intentions. The results also give a heightened awareness of security in electronic transactions.

This study aims to examine the role of human capital, which is part of intellectual capital, as a mediator in the relationship between audit committee expertise and the number of audit committee meetings with real earnings management. This research is a quantitative study. The data source used is data from manufacturing companies in Indonesia. The sample selection technique used purposive sampling. The analysis technique uses path analysis. The results showed that the expertise of the audit committee had a significant effect on human capital, while the number of audit meetings had no effect on human capital. The results of this study also state that audit committee expertise, number of audit committee meetings and human capital performance have no effect on real earnings management actions. Furthermore, there is empirical evidence that shows that human capital has a mediating effect on the relationship between audit committee expertise and the number of audit committee meetings with real earnings management. The role of human capital in the relationship between the expertise of the audit committee and the number of audit committee meetings becomes originality, so it is the main contribution of research. The limitation of this research is that it only uses human capital as a mediating variable.