Students spending has changed during this pandemic, so they have to manage their finances well. Good financial management is influenced by student financial literacy. This research has four objectives. First, it describes the level of financial literacy of English Literature students in five cities. Second, examine and analyze differences in student financial literacy levels in terms of gender. Third, examine and analyze differences in the level of student financial literacy in terms of religion. Fourth, examine and analyze differences in students' financial literacy levels in terms of ethnicity. The sample of this study was 258 respondents from five universities majoring in English Language Faculty. Therefore, in this study, the t-test was used on the variables of gender, religion and ethnicity. The results of this study reveal four things. First, the category of student financial literacy at a moderate level. Second, there is no difference in student financial literacy in terms of gender. Third, there is no difference in student financial literacy in terms of religion. Fourth, there are differences in student financial literacy in terms of ethnicity. So what needs to be done in the future is the need to increase financial literacy through formal and informal activities for the five ethnic groups above. Keywords : Literasi keuangan, gender, etnis, agama

Tujuan dari penelitian ini adalah untuk mengidentifikasi dampak dari karakteristik audit dan karakteristik perusahaan terhadap praktik penghindaran pajak. Karakteristik audit pada penelitian ini terdiri dari masa perikatan auditor, spesialisasi industri auditor, opini audit dan biaya audit. Karakteristik perusahaan pada penelitian ini terdiri dari ukuran perusahaan, profitabilitas, usia perusahaan, leverage, dan kompensasi kerugian fiskal. Penelitian ini dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia untuk periode 2016 hingga 2020. Pemilihan sampel dilakukan melalui metode purposive sampling dengan jumlah perusahaan sampel yang digunakan adalah 93 perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah metode regresi data panel. Hasil dari penelitian ini menunjukkan bahwa masa perikatan auditor, spesialisasi industri auditor, opini audit, biaya audit, profitabilitas, usia perusahaan, leverage, kompensasi kerugian fiskal tidak memiliki dampak yang signifikan terhadap praktik penghindaran pajak. Sedangkan ukuran perusahaan memiliki pengaruh yang signifikan positif terhadap praktik penghindaran pajak. Kata Kunci: Karakteristik audit; karakteristik perusahaan; praktik penghindaran pajak; purposive sampling; regresi data panel Analysis effect of audit characteristics and company characteristics on tax avoidance in IDX companies

Endurance exercise induces specific skeletal muscle adaptation by increasing mitochondrial oxidative phosphorylation eficiency and mitochondrial biogenesis. Many previous studies suggesting both PGC-1a and COX IV as a potential biomarker of skeletal muscle adaptation induced by exercise. But most of them only studied the effect of long-term endurance exercise, whereas the effect of short-term exercise remains unclear. To investigate short-term physiological adaptation induced by endurance exercise on expression of COX IV and PGC-1a mRNA in rat skeletal muscle. Twenty healthy male Wistar rats (Rattus norvegicus) aged 10-11 weeks old were used in this experiment. Rats were randomly assigned into 4 groups based on the time period of exercise: 1) control (C; n=5), 2) three days of exercise (E3; n=5), 3) six days of exercise (E6; n=5), 4) fifteen days of exercise (E15; n=5). The exercise groups were run at 20m/s for 30 minutes on the rat treadmill and the stationary control group was only placed inside treadmill with the machines turned off. On the last day of exercise, the rats were sacrificed then RNA from skeletal muscle was extracted. COX IV and PGC-1a mRNA expressions were measured by Reverse Transcriptase PCR. The results showed that there were statistically significant differences of PGC-1a mRNA expression levels in both soleus (F(3,16)=3.740, ps=0.033) and gastrocnemius (F(3,16)=3.969, pg=0.027) muscles. The COX IV mRNA expression levels in soleus (F(3,16)=3.801, ps=0.031) and gastrocnemius (F(3,16)=5.429, ps=0.009) muscles were also significantly increased. There were significant increases of PGC-1a and COX IV expressions in fifteen days of exercise group compared to control group in both muscles. Short-term endurance exercise induced mitochondrial biogenesis marker and mitochondrial activity marker by increasing the PGC-1a and COX IV mRNA expression levels in rat skeletal muscle significantly following the time periods of exercise.

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