This study investigates 149 Initial Public Offering (IPO) in Jakarta Stock Exchange (JSX) from 1994 up to 2003. In general, this study is aimed to prove whether firm s opportunistically manage earnings in the period o f IPO. Specifically this study examines the effect o f earnings management on firm s ' long term performance and provides explanation as well as comparison o f several measures o f earning management and long-term performance. In this study, earnings management is measured by two accrual variables which are discretionary current accruals and discretionary long term accruals and by two var iables o f discretionary real activities through Cash Flow from Operation (CFO) and Cost o f Goods Sold (COGS). In addition, the underperformance phenomenon is measured by market performance (Cumulative Abnormal Return and Buy and Hold Return method) fo r periods 1 years after IPO, 2 years after IPO and 3 years after IP O ' s date. The hypothesis testing used in this thesis are t test and multiple regression models. The results show (1) earnings management is conducted through accruals but not through real activities manipulation and (2) earnings management affects stock performance 1 year after IPO. Finally this research finds that there is no difference in stock performance fo r IPO issuers with aggressive and conservative earnings management.

The purpose of this study is to prove that corporate social responsibility has a negative effect on financial distress and test corporate social responsibility against financial distress in different life cycle stages. Corporate social responsibility in this study measured using Global Reporting Iniative (GRI)-G4. Financial distress in this study measured using Altman’s Z-score model. This study classifies the life cycle of companies using cash flow pattern that includes phase start-up, growth, mature, and decline. The population in this study were all companies listed on the Indonesia Stock Exchange from 2014 - 2018. The sample of this study was 269 companies. Data was analyzed using logistic regression methods. The results showed that corporate social responsibility disclosure has a negative effect on financial distress. There is no evidence to support that at the start-up stage, CSR has a positive effect on financial distress. In the life cycle of the growth and mature stages, CSR has a negative and significant effect on financial distress. There is no evidence to support that at the stage of decline, CSR has a negative effect on financial distress.

The purpose of this study is to analyze the effect of e-Government application on the quality of information at a local government. This study also analyzed factors that influence e-Government implementation such as user resistance, organizational culture, management support, human resource competence, and information technology. The population in this study were all employees of the local government in Kabupaten Agam. The sampling technique was purposive sampling. The total sample were 119 respondents out of 6874 employees. Data were collected by using questionnaire and analyzed with Structural Equation Model (SEM) and Second Order Confirmatory Factor Analysis (CFA) with AMOS 22. The results found out that there is a positive and significant influence of human resource competence on the implementation of e-Government. However, there is no positive and significant influence of user resistance, organizational culture, management support, and information technology on e-Government implementation. The results also show that there is a positive and significant influence of e-Government applications on information quality. Human resource competence is an important factor affecting the implementation of e-Government to produce good information quality at local government of Kabupaten Agam. The results of this study will contribute for the improvement of information systems in the district government of Kabupaten Agam as well as other districts in Indonesia. It will also enrich knowledge in information systems field.

There have many been studies on women’s economic empowerment (WEE), most related to financial literacy (FL). However, in this digital era marked by the emergence of Fintech, FL needs to be expanded into digital financial literacy (DFL), in making good financial decisions, especially regarding Fintech products. Hence, the study aims to investigate the influence of DFL and FL on WEE. In this study, 259 female respondents participated. Using the PLS Structural Equation Modelling, the study found that both DFL and FL had a positive and significant effect on WEE. However, further analysis found that DFL affects all 5 dimensions of WEE. Meanwhile, FL only affects 3 components of WEE. In addition, the results also show that DFL has a much greater influence on WEE compared to FL. These results prove that, in this digital era, FL is not sufficient for making good financial decisions, but more understanding is needed, especially related to digital literacy. These results are expected to provide a new understanding of the importance of the DFL variable in the study of WEE, as well as input for the Indonesian government to give more consideration to DFL in making policies related to WEE.

This study aims to empirically examine the relationship between real earnings management and the company's annual report readability. The population of this research is all companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 by excluding the financial sector. The sampling technique used was purposive sampling. Data analysis was performed using multiple linear regression with the IBM 25.0 SPSS program. The test results show that real earnings management as measured by abnormal discretional expense proxies and aggregate real earnings management have a negative and significant effect on annual report readability, whereas real earnings management as measured by abnormal cash flow proxy and abnormal production cost does not affect the annual report readability.