The present study aims to determine the effect of a company's life-cycle stage, profitability, institutional ownership, and liquidity on dividend policy as well as the effect of dividend policy on firm value. Data were run through logistic regression analysis and ANNOVA test with total sample data of 31 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange over the period 2014-2018. With control variables consisting of asset growth, corporate debt, and investment cash flow, it is determined that the growth and maturity life-cycle stages as well as return on assets of a company had positive and significant effects on dividend policy. Companies at growth and maturity stages provided dividends since they attempted to show to shareholders that the company was under good financial and profitable conditions. Corporate debt also had a significant effect on dividend policy where the relationship was inversely proportional, meaning that companies with large debt ratios tend not to provide dividends. Other results show that there was a significant difference between dividend policy and firm value. Companies that provide dividends tend to be overvalued since it leads to increase in the confidence of shareholders to invest.

This study aims to analyze the influence of intellectual intelligence, emotional intelligence, spiritual intelligence and gender on ethical behavior. The study is conducted on Auditors who worked in KAP in the provinces of Bali and East Java with a total sample of 53 respondents. Data analysis in this study uses multiple linear regression analysis. The results of this study prove that the variables of intellectual intelligence, emotional intelligence, spiritual intelligence and gender had positive effects on ethical behavior.

This study analyzes the effect of supervision activities on the quality of the internal control system. It ascertains how the board of commissioners direct the company in presenting information as required by the stakeholders. The presentation of adequate information on internal control is a part of good corporate governance. The study was conducted on a public company in Indonesia, and data of 119 companies were collected using content analysis. The items used in measuring the extent of disclosure were developed based on the 2013 COSO framework and directions in the circular letter of number 30 /SEOJK.04/2016. A regression test with the IBM SPSS 21 program was used to perform the data analysis. The analysis results showed empirical support for some characteristics of the board of commissioners, such as the size, accounting and financial literacy, and the number of meeting in a year on the quality of internal control system disclosure. This study provided a theoretical contribution by using supervision mechanisms to overcome asymmetric information. Practical contributions are also expected to be conveyed to the financial service authority regarding the independence proportion and gender diversity, that have not been generally performed. The value of this research is an instrument that measures the quality of the disclosure adjusting conditions in Indonesia. Design of measurement items based on rules is issued by the Financial Services Authority for public companies.

Financial literacy is one of the human capitals, which has a contribution in influencing financial behavior. In line with the development of Islamic financial products, the Islamic financial literacy is needed to be enhanced to support people’s financial decision making. This study aims to determine the dimensions of Islamic financial literacy. The study used 472 Sharia mutual funds’ individual investors who were collected using convenience sampling technique. Islamic financial literacy in this study was measured using 9 indicators. Based on exploratory factor analysis (EFA), two dimensions of Islamic financial literacy were extracted: the first dimension is labelled subjective knowledge of Sharia compliance and the second dimension is named subjective knowledge of riba and profit-sharing.

This study aims to examine the influence of credit risk and capital adequacy of a rural bank on financial distress, proxied by interest coverage ratio (ICR). Samples used in this research are 123 rural banks located in the Jakarta metropolitan area from 2013 to 2018. In this area, almost 70% of cash flow circulation in Indonesia was happening. The logistic regression model was employed to analyze the collected data. The findings show that both credit risk and capital adequacy had significant influences on financial distress, with positive and negative effects, respectively. Realizing the important role of credit risk and capital adequacy, this study makes some suggestions that rural banks should utilize both variables as a measure to monitor their financial performance.

This research aims to find the tendency fiscal illusion’s existence in regencies/cities of South Sumatera Province during the period 2012 – 2018. In addition to detecting fiscal illusions, the study aims to determine the factors that explain the estimated value of detected fiscal illusions. To detect fiscal illusions, the study uses 3 approaches divided into 3 models, namely revenue enhancement, expenditure manipulations, and debt utilization. The sample of this research is 15 regencies/cities in South Sumatra Province. The analytical method used is panel data regression. The results of this study show that there was a fiscal illusion detected in regencies/cities of South Sumatera Province in the 2012-2018 period through the expenditure manipulation approach. Besides that, the test results also show that all variables in the expenditure manipulation approach affect and are able to explain the detected fiscal illusion.

The yield curve is the building block of fair value in pricing bonds. It has been used by market participants for their asset valuations, Central Bank and Government’s Treasury for monetary, interest rate and borrowing decisions. The official yield curve construction in Indonesia government bond is based on Svensson model which is widely accepted and used by several countries. The objective is to find more accurate fair price from yield curve as the alternative of IBPA government bond curve as the baseline. This research takes observation on three alternative yield curve models in comparison with the baseline Svensson Model to price several series of benchmark and non-benchmark bonds. Fair price is further tested with One-Way ANOVA and Post Hoc in order to find the significance between models. The results show that alternative models are performing better in determining the fair value prices of the government bonds compared to the baseline model.

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.