<p><em>The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy  ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. </em><em>This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.</em><em>The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.</em></p>

<p><em>Cash dividend is one form of return expected by shareholders. But on the other side, cash dividend is an expense for the company. This conflict of interest is a factor affecting the company in determine the amount of cash dividends. So, the researcher conducting research which aims to test and analyze the influence of Current Ratio, Net Profit Margin, Debt to Equity Ratio, EPS, Free Cash Flow, and Previous Year Dividend to Cash Dividend paid by company. The sample used in this reasearch is manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2014 to 2016. After sampling the results showed there are 17 companies that can be sampled with a period of three years. So the total sample in this research are 51 samples. The result of this research shows that (1) Current Ratio has positive effect to Cash Dividend, (2) Net Profit Margin has no effect to Cash Dividend, (3) Debt to Equity Ratio has no effect to Cash Dividend, (4) EPS has positive effect to Cash Dividend , (5) Free Cash Flow has no effect to Cash Dividend, (6) Previous Year Dividend has no effect to Cash Dividend.</em></p>

This study aims to obtain empirical evidence about the effectiveness of the fraud<br />triangle is the pressure, opportunity, and rationalization in detecting fraudulent<br />financial statements. Based on the theory of fraud triangle Cressey adopted in SAS 99. The variables of the fraud triangle that is used is the pressure that consists of financial stability is proxied by AGROW, external pressures are proxied by LEV, a proxy for managerial ownership OSHI, a proxy for the financial targets ROA, liquidity proxied by (WCTA) and capital turnover is proxied by (SATA); and opportunities which consists of monitoring the effectiveness of control is proxied by IND. Detection of financial statement fraud in this study obtained from the annual report and press releases OJK during 2008-2012 as the dependent variable The population of this study is that non-financial companies listed on the Indonesia Stock Exchange 2008-2012. The total sample of this study is 130 firms, consisting of 13 companies who violate the OJK rules that contain elements of fraud, and being penalized, and the 13 companies that did not commit fraud financial report (based on the type of industry and total assets are equal). Hypothesis testing using logistic regression method. The results of this study indicate that external pressures and financial targets, has significant effect on the financial statement fraud, while financial stability, managerial ownership, liquidity, capital turnover, effectiveness of supervision, does not affect the financial fraud<br /><br />

Penelitian ini bertujuan untuk menganalisa penerapan standar harga satuan pada penyusunan APBD ( Sutdi kasus pada Pemerintah Provinsi DKI Jakarta ) serta untuk mengetahui proses penyusunan SHS, apa saja yang menjadi factor penghambat dalam penerapan SHS pada penyusunan APBD dan solusi apa yang dapat dilakukan atas kendala yang dihadapi dalam penerapan SHS pada penyusunan APBD. Teknik pengumpulan data dilakukan melalui wawancara dengan tim penyusun SHS Pemerintah Provinsi DKI Jakarta. Hasil penelitian menunjukan bahwa penyusunan SHS dilakukan oleh Unit Pengelola Standar Harga BPKD Provinsi DKI Jakarta, penentuan harga SHS berdasarkan survey pasar, surat penawaran harga dari penyedia, Peraturan Pemerintah SUPat/Daerah, dan rincinan RAB. Kendala yang dihadapi dalam penerapan SHS pada penyusunan APBD antara lain perubahan harga di tahun pelaksanaan anggaran, SDM, pengendalian internal yang tidak dijalankan dengan baik, Peran TAPD dan peralihan konsultan system informasi. Berdasarkan hasil Analisa dan pembahasan yang dilakukan dalam penelitan analisis penerapan standar harga satuan penyusunan APBD Pemerintah Provinsi DKI Jakarta, maka disimpulkan bahwa standar harga satuan digunakan sebagai Batasan teratas dalam perencanaan dan penganggaran APBD Pemerintah Provinsi DKI Jakarta.

Penelitian ini tujuannya guna menguji pengaruh COVID-19 kepada performa keuangan melalui rasio net profit margin, return on asset, current ratio, debt to asset ratio, debt to equity ratio, serta total asset turnover. Populasi penelitian ini yakni perusahaan sektor industri serta energi ada pada list Bursa Efek Indonesia antara tahun 2018 hingga 2021. Penelitian ini memakai 85 perusahaan sebagai sampel. Pengumpulan data pada penelitian ini menggunakan metode purposive sampling serta pengujian hipotesis mengggunakan wilcoxon signed rank test. Hasil penelitian membuktikan: Covid – 19 bukan berpengaruh dalam kinerja keuangan perusahaan yang terukur dalam : Net Profit Margin, Return on Asse serta  Debt to Equity Ratio. Covid – 19 berdampak dalam kinerja keuangan perusahaan yang terukur dalam : Current Ratio, Debt to Asset Ratio dan Total Asset Turnover