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Professional accountant certification has many benefits for individual accountants as well as for the accounting profession in term of upscaling and increasing competitiveness. The purpose of this study is to examine the influence of attitude, subjective norms, and perceived behavior control on ACCA, CA and CPA professional accountant certifications and to understand students' intention to those certifications. The data were analyzed using multiple linear regression analysis. The results show that attitude and subjective norms have a positive and significant effect on students' intention to obtain the professional accountant certifications. The results also show that perceived behavior control does not have any negative and significant effect on students' intention, and the knowledge on those certifications does not have any positive and significant effect on students' intention. This study reveals the factors influencing students' intention to get professional accountant certifications.

Due to the current change and development of accounting in Indonesia, accounting students' performance in terms of high Grade Point Average (GPA) alone is not enough. The students must also be able to show that they really understand accounting concepts. Thus far, higher education of accounting focuses more to theories which would be very different from the reality at work. As a consequence, the quality of accounting graduates is still far from what is being expected by the job market. This study aims to examine the effects of emotional intelligence, social intelligence, spiritual intelligence, learning behavior, secondary education background and college origin towards students' level of understanding of accounting. A total of 100 respondents manually filled in questionnaires distributed in this study. The sampling method used was purposive sampling where only students from year 2013 were selected to be sampled. Data were analyzed by using multiple linier regression analysis. The results of the data analysis show that simultaneously, emotional intelligence, social intelligence, spiritual intelligence, learning behavior, middle school background and college origin, have a positive and significant effect on the students' level of understanding of accounting with a significance value of 0.000 <0.05. The findings of this study can be used as feedback for universities to understand the factors that affect the level of understanding of accounting students and could aid in designing a learning system that aims to improve the level of understanding of accounting.

This study examinedthe influence of the process of reporting and depositing taxes as well as satisfaction and compliance in personal taxpayers in Sleman regency against economic resilience. The purpose of this study was to analyzed the influence of the process of reporting and depositing taxes and taxpayer compliance and compliance with economic resilience.This research was an empirical research by taking samples of taxpayers in Sleman District. Survey data were analyzed statistically using descriptive method and Structural Equation Modeling (SEM) with the help of computer program AMOS v22. The results showed that the process of reporting and depositing taxes and satisfaction and compliance in taxpayershad posistive influence, which had a significant impact on the economic resilience of the region. This could be said as a form of economic resilience of the region which was the basis of national resilienceABSTRAK Penelitian ini mengkaji tentang pengaruh proses pelaporan dan penyetoran pajak serta kepuasan dan kepatuhan dalam wajib pajak pribadi di Kabupaten Sleman terhadap ketahanan ekonomi. Tujuan penelitian ini untuk menganalisis pengaruh proses pelaporan dan penyetoran pajak serta kepuasan dan kepatuhan wajib pajak terhadap ketahanan ekonomi.Penelitian ini merupakan penelitian empiris dengan mengambil sampel para wajib pajak di Kabupaten Sleman. Data survei dianalisis secara statistik menggunakan metode deskriptif dan Structural Equation Modeling (SEM) dengan bantuan program komputer AMOS v22.Hasil penelitian menunjukkan bahwa proses pelaporan dan penyetoran pajak serta kepuasan dan kepatuhan dalam wajib pajak berpengaruh posistif, yang berdampak signifikan terhadap ketahanan ekonomi wilayah. Hal ini dapat dikatakan sebagai wujud dari ketahanan ekonomi wilayah yang merupakan dasar dari ketahanan nasional.

This study aimed to investigate the influence of Corporate Social Responsibility Disclosure (CSRD) on companies’ financial performance which was proxied by Return on Assets (ROA), Return on Equity (ROE), and Earning per Share (EPS). The analysis was conducted on the annual reports of 31 manufacturing companies that were listed on the IDX from 2016 to 2019. A purposive sampling method was employed to select samples from the population. The data analysis was performed by using SPSS Statistics for Windows, Version 21. The results indicated that CSRD had significant positive influences on ROA and ROE, but CSRD did not have an influence on EPS. The findings of this study can be a consideration for companies’ decision making related to their CSRD which is important for their public image and profit-making activities. Investors can also benefit from the study by using CSRD as a reference in making investment decisions. Lastly, the government can use this study to evaluate the implementation of compulsory CSRD in companies in Indonesia.