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This study aims to examine the effect of foreign ownership structure and audit quality on firm value with earnings management as mediation. The population used in this study are all companies listed on the Indonesia Stock Exchange (IDX) with the research period of 2013-2018. The method of determining the sample using non-random sampling i.e purposive sampling and uses secondary data in the form of annual reports and financial statements of the company. The analytical methods used are path analysis and simultaneous test (F test). The results showed that the foreign ownership structure has a negative and significant effect on earnings management, audit quality has a negative and insignificant effect on earnings management, foreign ownership structure has a positive and insignificant effect on firm value, audit quality has a positive and significant impact on earnings management. firm value, and earnings management have a positive and significant effect on firm value. This study also found that foreign ownership structure  has an indirect effect on firm value through earnings management and audit quality has an indirect effect on firm value through earnings management.

Various types of research have been conducted on the environment and compensation in relation to employee performance, but specifically non-physical environmental impacts and compensation in state-owned enterprises are still rarely found online journals in relation to employee performance. This study aims to investigate the impact of the non-physical work environment and compensation on employee performance. Simple random sampling technique is used to select population members from employees of PT. Telkom Regional VII Makassar City. This research is an associative type of research with data collection methods through surveys. Data analysis uses multiple linear regression analysis. The results showed that the non-physical environment did not have a significant and positive effect on employee performance. Meanwhile compensation affects the performance of employees The coefficient of determination shows that the non-physical work environment and Compensation can shape the direction of employee performance by 24.9%, while 75.1% is determined by other variables not included in this research model.

The purpose of this study is to analyze the effect of ease and security of transactions using a QR Code on ShopeePay user satisfaction. This study uses quantitative methods with data collection techniques in the form of questionnaires. The population of this research is taken from Atma Jaya Makassar University students, ShopeePay users who have transacted using the QR Code as a payment method more than three times a month with a sample of 96 students. The results of this study indicate that the ease and security of transactions using a QR Code has a positive and significant effect either partially or simultaneously on ShopeePay user satisfaction.

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