In this study, the factors to be researched are internal factors related to financial ratios such as market ratios namely Price Earnings Ratio, Leverage Ratio namely Debt to Equity Ratio, and Profitability Ratio namely Return on Assets (ROA) as variables that affect Stock Prices in real estate companies in Indonesia Stock Exchange. The data used are secondary data from time series that have been transformed from the Indonesia stock exchange. The method used is multiple regression with OLS, to find how much the influence of independent variables have as driving forces on stock prices. The results obtained from this study are price earnings ratio, debt to equity ratio, ROA simultaneously affect the stock prices of Real Estate companies in the Indonesian stock exchange. Meanwhile, partially, the three variables deserve to be the driving factor for share prices in real estate companies at the Indonesia Stock Exchange.

SISKEUDES is a financial system used by the village government aimed at improving accountability, creating common perceptions in the delivery and application of various laws and regulations in the form of village financial management systems and procedures. Implementation of SISKEUDES helps us improve good corporate governance of village government in Indonesia. However, in the Village Assistance Report in Badung Regency in 2018 and 2019, there were input errors from planning, budgeting, administration and financial reporting. Based on this phenomenon, this study tested the predictor of successful application of the system. The measurement of SISKEUDES success is based on DeLone and McLean information system success model. This study examines the direct effect of system quality, information quality, service quality and quality of human resource on use, user satisfaction and net benefits. The sample determination technique uses purposive sampling with criteria of all SISKEUDES users in Badung Regency Village Government with a minimum of 1 year working experience. Data analysis uses Partial Least Square with SmartPLS 3. The results show that only system quality, information quality, and service quality have positive effects on user satisfaction, while the quality of human resources has no effect on user satisfaction. The quality of information, the quality of service, and the quality of human resources have positive effects on the use, while the quality of the system has no effect on the use. The quality of information, service quality, use and user satisfaction have positive effects on net benefits.

The lifestyle of Indonesian people who are very consumptive makes it difficult for people to invest. This can be shown in the number of capital market investors in Indonesia which is only 0.61% of the total population. The low level of financial literacy in Indonesia is one factor. Many people do not understand finance so they cannot manage finances properly. In this study, we look for 130 respondents who are college students to find out how financial socialization and financial experience influence on investment intention through financial literacy. The theory used in this research is theory of planned behavior and social learning theory. In this study, financial literacy can only mediate the financial experience of investment intention. The results of this study are in accordance with the theory of planned behavior in which one of the elements is perceived behavioral control with self-control factors originating from within, namely experience so that the financial experience is expected to generate interest in investing.

A fraudulent financial statement is an issue that continues to be discussed as a form of deviation from corporate governance. Covid-19 pandemic has also demanded management to uphold the company's performance to have a good public image. Thus, the present study sets out to scrutinize the fraud pentagon theory on fraudulent financial statements. Each element is not able to be tested directly. However, there are proxies. The pressure element is proxied as a personal financial need. The opportunity is becoming the nature of industry. Each of the qualities of the external auditors as well as the change of directors propose rationalization and competence. The frequent number of CEO’s appearances in photos is a proxy of arrogance. The testing was carried out on the registered pharmaceutical companies of the Indonesian stock exchange in the span of the 2015-2019 period. The samples were selected by the means of sampling technique which is purposive. Data are scrutinized by the means of panel data regression. The analysis results show that the characteristics of the industry positively affects financial reports which are fraudulent. Changing top management positions such as directors can be an indication of financial reports which are fraudulent. The personal financial need variables, the caliber of external auditors and the quantity of CEO’s appearance in photos pose no effects on the fraudulent financial statements of the Indonesian's pharmaceutical companies.

A fraudulent financial statement is an issue that continues to be discussed as a form of deviation from corporate governance. Covid-19 pandemic has also demanded management to uphold the company's performance to have a good public image. Thus, the present study sets out to scrutinize the fraud pentagon theory on fraudulent financial statements. Each element is not able to be tested directly. However, there are proxies. The pressure element is proxied as a personal financial need. The opportunity is becoming the nature of industry. Each of the qualities of the external auditors as well as the change of directors propose rationalization and competence. The frequent number of CEO’s appearances in photos is a proxy of arrogance. The testing was carried out on the registered pharmaceutical companies of the Indonesian stock exchange in the span of the 2015-2019 period. The samples were selected by the means of sampling technique which is purposive. Data are scrutinized by the means of panel data regression. The analysis results show that the characteristics of the industry positively affects financial reports which are fraudulent. Changing top management positions such as directors can be an indication of financial reports which are fraudulent. The personal financial need variables, the caliber of external auditors and the quantity of CEO’s appearance in photos pose no effects on the fraudulent financial statements of the Indonesian's pharmaceutical companies.

Accounting education is the main factor that is influencing the improvement of the state of accounting services and the quality of accounting. The XXI century has influenced great changes in different fields, applying different tools of technology and for this reason, the field of accounting education has faced reforms and adaptation to new forms of application. The adaptation of accounting education to ISCE is a very important factor in the adaptation of accounting services worldwide. For this reason, research was presented, which measured the impact of accounting education reforms on accounting services in Kosovo, i.e. the adaptation of accounting education programs to ISCE and curricula. Professors from accounting universities and professors of accounting in high schools in Kosovo were surveyed for this. The sample was random, with one in three teachers selected. Data were analyzed through the SPSS program, while regression and correlation method was used to validate the hypothesis. Based on the results we see that the implementation of reforms in the framework of accounting education and adaptation to ISCE has an impact on the quality of accounting services at both university level (p-value ≤ 0.01) and secondary level (p-value ≤ 0.01). Correlation analysis shows that we have a significant relationship between the implementation of accounting education reforms and the quality of accounting services (rho = .628 **, p-value <0.01) at both university and secondary level (rho = .652 **, p-value <0.01). Finally, the implementation of accounting education reforms is well on the way to the development of accounting education in Kosovo, so we must have a proactive approach to the development of this field.

This study aims to analyze the variable confirmation between the dividend payout ratio variable with the profitability variable and the lagged dividend variable by looking at the role of the share ownership variable as a dummy mediate variable. The research subject was carried out at the Regional Development Bank (BPD) in Indonesia. This study uses data and samples taken from data issued by the OJK (Financial Services Authority). Regional development banks were chosen because they have a different role in determining their dividend policy compared to other types of banks, but although this bank is different in its dividend distribution process, it is still capable of surviving even in times of crisis (Covid-19). By using OLS regression analysis, this study divides the research sample into a dummy group consisting of share ownership variables, these subsections are things that must be considered because they can be the key to why this type of bank is able to survive when other banks start to rush. goofy in giving dividends.

The objective of this research was to determine the effect of corruption on economic growth in Peru for the period 1998-2018. It was determined how economic growth was affected both in the short and long term by corruption. The corruption control index was used to measure corruption and the variation in gross domestic product (GDP) at constant prices was used to measure economic growth. To determine this effect, the hypothetical deductive method was used as a general method since we sought to corroborate a hypothesis and as a specific method, we used the Autoregressive Model of Distributed Lag (ARDL) since this model adapts well to small samples, likewise we had a non-experimental research design – longitudinal explanatory. Data were collected from the World Bank and the Ministry of Education (MINEDU) from 1998 to 2018. As a result of the econometric ARDL model, it was obtained that corruption had a negative effect on economic growth since an improvement of one percentage point in the corruption index would mean an improvement of 0.55 percentage points in economic growth. Therefore, it is concluded that the effect of corruption has a negative effect on economic growth as expected according to the reviewed antecedents.

This paper examines the impact of the government and its agencies’ ownership on the effectiveness of one the main internal governance mechanisms, namely; board of directors, for a sample of 140 energy and petrochemical Saudi listed firms over 2012-2019. The Saudi Arabia provides an interesting context due to the domination of government-linked corporations’ ownership. This setting arranges for the impact of such ownership on the board of directors’ monitoring and advisory roles. The board of directors’ effectiveness is measured as an interaction term of the board size and meetings of the board of directors. The study finds that government-linked energy and petrochemical corporations’ ownerships are inversely related to the board of directors’ effectiveness. This result is sensitive to the measurement of the board of directors’ effectiveness as each variable consisting of the board of directors’ effectiveness was examined individually. The study also finds that government-linked corporations’ ownership had a strong negative impact on the board size. In contrast, the proposed model does not provide any evidence supporting the relationship of the government-linked corporations’ ownerships with board meetings. Overall, the evidence supports the substitution hypothesis on the relationship of government-linked corporations and board of directors’ effectiveness.

This study aims to analyze the impact of fundamental and technical factors on firm value with investment decisions as a mediating variable. The samples were 12 companies at agricultural sector in the Indonesia Stock Exchange. The results show that leverage had a negative and significant effect on investment decisions and firm value. Profitability and trading volume had a positive and significant effect on investment decisions and firm value. Previous stock prices did not have any significant effect on investment decisions but a positive and significant effect on firm value. Investment decisions had a positive and significant effect on firm value. Leverage had a negative and significant effect on firm value through investment decisions. Profitability and stock trading volume had a positive and significant effect on firm value through investment decisions. Previous stock prices did not have any significant effect on firm value through investment decisions.