The purpose of this study was to investigate the factors that influence cheating intention (CI) and cheating behavior (CB) on accounting students with Islamic religiosity (IR) as a moderating factor. This study used the theory of planned behavior (TPB) concept in predicting academic cheating. The sample of this study used a cluster sampling approach. The data collecting technique used a survey method with a questionnaire. The population of this study was accounting students at an Islamic university in Yogyakarta, Indonesia with a total of 146 respondents. Regression analysis was employed to test this hypothesis by using a structural equation modeling (SEM) approach using smart-PLS. The results of this study indicated that attitude had a negative effect on CI and perceived behavioral control (PBC) had a positive effect on CI. Furthermore, the level of religiosity had a negative effect on CI. This finding also implied that religiosity was unable to moderate TPB to reduce students’ desire to commit academic misconduct. This paper contributes to the literature by providing empirical evidence of the moderating effect of religiosity on academic cheating behavior of students in higher education.

The purpose of this study is to determine the effect of female board of directors on company performance. Using a sample of 144 family firms in Indonesia in the period 2018 to 2020. This study examines the relationship between female directors and corporate accounting (ROA and ROE) and market-based performance (Tobin's Q). This study uses a panel data approach with OLS measurements and fixed effects model measurements. This study found that female ownership significantly lowers Tobin's Q. While female CEOs have a negative effect on ROA. Furthermore, the ownership and presence of women on the board has no effect on ROA. In measuring company performance as proxied by ROE, it was found that women's ownership, the presence of women on the board, and women's leadership had no effect. Studies on the relationship between gender diversity and financial performance in the context have been carried out in developed economies. This study contributes to the literature related to corporate governance in family companiexs, especially gender diversity in countries with developing economies such as Indonesia. we recommend looking at the role of women in risk and innovation to be able to see the role of opportunities in other fields that can provide evidence that women can advance the company.

Islamic law as the basis to determine muzakki (zakat payer) and legally mandate companies to pay zakat. This is a qualitative research with the data obtained through a literature study by exploring various classical and contemporary sources using historical, analytical, and critical tools. The research also examined the concepts of fiqh and sharia in economic activities. This study found that companies were synonymous to syirkah in terms of a spiritual entity with the inherent traits in humans as the right to accept and fulfil the responsibilities.Consequently, companies are mandated to pay zakat based on the five principles of muzakki with the calculations carried out using the corporate zakat accounting method based on the established standards. This process positively assists companies in the realization of a fair and equitable distribution of wealth, as well as in the emergence of corporate social responsibility collectively and individually.

This study aims to examine the relationship between the feminism of the board of directors, the audit committee, and corporate social responsibility on firm value in family firms in Indonesia. In this study, firm value is measured by Tobin's q ratio. This study uses the purposive sampling method to determine the number of samples to be studied. The sample used in this study amounted to 59 family companies listed on the Indonesia Stock Exchange that issued financial reports for the 2013-2017 period so that the total data observed was 295 companies. The data analysis method uses panel data regression using the Eviews application. The results showed that the feminism of the board of directors had a negative effect on firm value, while the audit committee did not affect firm value. On the other hand, corporate social responsibility has a positive effect on firm value. This study contributes to the development of the corporate governance literature by explaining the effects of gender diversity and audit committees on the value of family firms.