The purpose of this study is to examine the auditor's dysfunctional behavior mediating the influence of Machiavellian characteristic and time budget pressure on audit behavior. This study took a sample of all auditors at the Public Accountant Office (KAP) of the Province of Bali. Determination of the sample was accomplished based on the nonprobability sampling method with saturated sample technique. The research sample was 94 auditors and questionnaires were distributed among them and managed to collect 65 questionnaires. Data analysis was performed using the path analysis model. The results show the auditor's dysfunctional behavior fully mediated the influence of Machiavellian traits on audit quality, while the auditor's dysfunctional behavior mediated the partial effect of time budget pressure on audit quality. The results of this study can be considered for auditors and input for IAPI in improving audit quality by suppressing and avoiding the auditor's dysfunctional behavior due to the influence of Machiavellian characteristic and time budget pressure.

The study aims to analyze the effect of current ratio (CR), return on equity (ROE), net profit margin (NPM), total asset turnover (TATO) and debt to asset ratio (DAR) on firms’ value. The sample of the research is the 4 cable sub-sector companies from the manufacturing industry which are listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period and they are analyzed using panel data regression method. Empirical findings of the study indicate that ROE had a negative influence on firm value, while NPM, TATO, and DAR had positive effects on firm value. However, the CR ratio had no effect on firm value. Taken together all financial performance variables affect the value of the company. The results of the study have implications that the value of the company can be improved if the company still maintains a balanced capital structure between debt and equity, provided that debt is used to finance assets that are productive and efficient so that they can generate profits.

Bank tries to provide ease of service by utilizing information technology for safe and appropriate services in the transaction. The Bank also provides ease of service in the aspect of flexibility, efficiency, and simplicity. Customers do not need to come to the bank and wait for the long queue with e-banking. E-banking products have a wide range of derivative products, including one of the latest products in the form of mobile banking that is known as M-banking. Mobile banking is one part of the e-banking which is a banking information service via the new wireless offered by the bank using mobile technology to support smooth and ease of banking activities. Based on the above presentation, researchers are interested in researching the measurement of technology of e-banking by customer at State Bank using UTAUT to achieve competitive advantage. Respondents in this research were 834 and data analysis techniques were performed using SEM-PLS. The results show that expectancy performance enhancement, Effort Expectancy, Social Influence, Condition and Security Facilitating will cause Enhancement Behavior Intention Behavior Use directly and indirectly, which means that if we want to upgrade Behavior Intention and Use Behavior, we need to increase this variable. This study gives important implications for the promotion of Use Behavior Intention Behavior through the acceptance of the technology of e-banking customers of the governmental banks in Jakarta.

This paper aims to test the success of the village financial system (SISKEUDES) using the success model of information System DeLone & McLean and trust theory. Eight variables verified in research are system quality, information quality, service quality, trust in government organization, trust in technology, usage, user satisfaction and net benefits. The research was conducted by providing questionnaires to users of SISKEUDES SARBAGITA area (Denpasar, Badung, Gianyar and Tabanan) in Bali. Sampling of research samples was based on nonprobability sampling with purposive sampling and hypothesis testing was performed using Partial Least Square. The results of the research show that the quality of information system positively affected the use of SISKEUDES. Quality of information, service quality, trust in government organization, trust in technology did not have any effect on the use of SISKEUDES. The quality of the system, information quality and trust in technology proved to be positively influential on user satisfaction. Service quality and trust in government organization had no effect on user satisfaction but user usage and satisfaction proved to be positively influential on net benefits.

The purpose of this study is to analyze the demographic and personality characteristics toward the level of student's financial literacy. We use gender, age, parental income, pocket money, and place of residence as the proxies of demographic characteristics. In addition, financial attitude, and financial behavior are considered as proxies of personality characteristics. The population of this research is the students of business/management department of Universitas Negeri Jakarta. We use 194 students as the sample which represents twenty percent of population. The result of this study shows that the level of financial literacy of the students is in middle category. We use logistic regression as the statistical tool and also found that several proxies like age, pocket money, and financial behavior had positive effects toward the level of student's financial literacy. However, other proxies like residence and financial attitude had a negative sign on financial literacy. While gender and parental income had no significant effect on financial literacy.

This study aims to examine the interplay between adjustments in risk and adjustments in capital of the Indonesian commercial banks using a simultaneous approach. In addition, the study analyzes bank specific factors determining the adjustments of risk and adjustments in capital as well as the role of capital buffer and the business cycle in moderating that adjustments. The study uses Two-Stage Least Square (2-SLS) model of panel data techniques to analyze the data of 68 commercial banks from 2005 to 2018. The results show that adjustments in risk and adjustments in capital influence each other simultaneously in a positive direction. Capital buffer levels weaken the influence of capital adjustments on risk adjustments and the effect of risk adjustments on capital adjustments. Last, the business cycle weakens the effect of risk adjustments to capital adjustments but does not weaken the effect of capital adjustments to risk adjustments. The results may suggest that the Indonesia Financial Services Authority must tighten bank supervision despite good economic conditions and ensure that an increase in bank risk must be accompanied by an increase in capital. It must pay more attention to banks with low capital buffer because these banks may speculate more by increasing their risk without raising capital adequately.

There are pros and cons to the internal factors of the firm value. Some internal factors that play a role in firm value are company size, leverage, and profitability. The purpose of this study is to analyze the internal factors that influence the firm value. The research sample is all companies listed on the Indonesia Stock Exchange in 2012-2017. The dependent variable in this study is the firm value, while the independent variables are firm size, leverage, and profitability. The method used is the data panel. The results show that leverage had a negative and significant effect on firm value. In contrast, profitability and company size had a positive but insignificant effect on firm value. The results are in line with the allegation that the larger the company's size, the higher the investor's confidence in the company's ability to provide a return on investment. This evidence is in line with the allegations in the hypothesis that company size has a positive effect on its value.

This study aims to examine the effect of cash holding and external financing on investment-cash flow sensitivity. The sample in this research is the firm of non-finance which was listed on the Indonesia Stock Exchange over the period 2008-2017. The sample in this study was divided into categories of financial constraint to determine the influence of both variables more clearly on firms with different financial conditions. The research method used panel data regression by using fixed effect model to estimate investment-cash flow sensitivity. This study found that cash holding had a positive and significant effect on investment-cash flow sensitivity. Furthermore, external financing also had a positive and significant effect on investment cash flow sensitivity. The result of research refers that external financing is a substitute of internal funding to finance their investment; therefore, the companies have to manage finances well to their investment to enhance the value of the company and maximize shareholder wealth.

The purpose of this study is to determine the effects of green accounting and Material Flow Cost Accounting (MFCA) on environmental performance as indicated by PROPER rating. This study is conducted on cement manufacturing companies in Indonesia by using a descriptive quantitative research model tested on three variables: green accounting, MFCA, and environmental performance. The green accounting aspect is taken from the extent of Global Reporting Initiative (GRI) disclosure and MFCA is focused on the effectiveness of costs. The MFCA dimensions are production costs, size of production area, and production value. Environmental performance aspect is measured by the PROPER rating issued by the Ministry of Environment and Forestry. The study is conducted in several stages. First, a literature review of previous research related to green accounting, MFCA, and environmental performance is performed. Next, the research problems are formulated. After that, the data from the companies are collected and analyzed by using SmartPLS. Finally, it is concluded that green accounting affects environmental performance, whereas MFCA has no effect on environmental performance.

Online shopping is recently showing rapid development. There are a lot of e-commerce sites with several categories that appear in the community, along with changes in the way people shop from conventional shopping into virtual shopping. The most publicly visited e-commerce sites are C2C e-commerce sites, namely Tokopedia, Shopee, Bukalapak, and Elevenia. However, the popularity of C2C e-commerce sites must be reviewed since there is a decrease in marketing performance and in brand share over the period 2018-2019, which can weaken and harm C2C e-commerce sites. This research was conducted to analyze the factors that influence trust, purchase intention, and transaction security to improve consumer purchasing decisions of C2C e-commerce sites in Central Java. Using data from 160 respondents who had made purchases on the C2C e-commerce site throughout 2019, ten hypotheses were proposed through the Structural Equation Model (SEM) analysis. The results show that purchasing decisions were influenced by trust. Consumer trust increases if the quality of the products provided by the website is adequate, thus will shape consumer trust.