A career as an accountant is seen as promising bright prospects because this profession provides intellectual challenges and invaluable learning experiences. This study aims to determine the reasons for the accounting profession's career selection. This study uses the variables of financial rewards, professional recognition, professional training, job market considerations, and personality as factors that influence the choice of profession, namely public accountants, management accountants, accountant educators, and government accountants. The population in this study were all accounting students of semester seven and semester five who were active at STIE Perbanas Surabaya, with a total of 225 students for semester seven and 258 students for semester five. Research samples with non-probability techniques. The data of this study are primary data obtained from distributing questionnaires. Kruskal Wallis analysis technique is used to test the proposed hypothesis. Based on the test results, it was concluded that accounting students who chose the profession as public accountants, management accountants, educator accountants, and government accountants had different perceptions about the factors of financial rewards, professional recognition, professional training, and job market considerations. However, there was no difference in the perception of the personality.

Financial reporting is a source of information that can be used for business decision making. The faster the financial statements are conveyed, the information contained therein is more useful, and users of financial statements can make better decisions, both in terms of quality and time. But in reality some companies still get sanctions for delays in financial reporting. Therefore, this study aims to examine and prove empirically the factors that cause delays in reporting, namely profitability, auditors� opinion, and company size. The population of this study is food and beverages companies listed on the Indonesia Stock Exchange for the period 2012-2014, with a sample of 12 companies with the observation period of 2012 to 2014. The sampling method used was purposive sampling. The analytical method used is Logistic Regression. The data used in this study are the financial statements and independent audit reports of each published company. The results of the study prove that the factors of profitability, auditors� opinion, and company size do not affect the timeliness of the submission of financial statements. This implies that the company's awareness to submit financial statements is caused by other conditional conditions that were not examined in this study.

This study aims to analyze the influence of motor vehicle taxpayers' trust in government authority and tax sanctions on motor vehicle taxpayer compliance. This research is experimental research with 76 accounting student participants who are taking a Taxation course. The analysis method uses ANOVA analysis. The results of the study prove that the trustworthiness of taxpayers with government authorities influences the compliance of taxpayers in carrying out their tax obligations. Conversely, tax sanctions do not affect taxpayer compliance. This result proves that taxpayers will be more compliant with their tax obligations if the government performs its functions as a state apparatus properly. The government with competent authority means that there is clear accountability about the use of tax returns; it can encourage the level of tax compliance.

Companies in difficult financial situations may seek to survive through mergers and acquisitions. Managers must be able to use company resources efficiently to maintain and improve competitiveness and sustainable advantages. Managers' ability to make strategic decisions may determine whether a merger and acquisition is successful. This study aims to reveal the role of the acquirer's managerial ability in mergers and acquisitions based on short- and long-term performance as well as the type of M&A. Two metrics are used to assess short- and long-term performance: the market-to-book ratio (MTBR) as an indicator of operating performance and the buy-and-hold abnormal return (BHAR) as an indicator of stock return performance. The research sample consists of 153 M&A cases conducted by companies registered with the Business Competition Supervisory Commission in Indonesia between 2010 and 2017, and the performance till 2020. We used regression and difference analysis to analyze the data. We find that managerial ability has a positive impact on MTBR operating and BHAR stock performance. This result confirms that the higher ability of the acquirer's manager will ensure a successful M&A in the long run. Investors and potential investors might consider managerial ability in choosing investments in companies after an M&A. This study contributes to the M&A literature by examining the role of MA in the short- and long-term performance of acquiring firms following M&As in Indonesia.

This paper is attempted to explore, challenge, and imagine contemporary accounting and its role in socio-spiritual manner. In exploring contemporary accounting such as social accounting and spiritual accounting, I found that their emerging in new accounting is really needed. Even if social accounting have been found centuries ago, their development is increased when people aware not only that their action is affected in economy wealth, it is also influenced their social, environmental, and sustainability development. Accounting is trying to measure this externalities cost. Some are skepticism with the effort since in reducing these externalities of environmental destructions; it will not support the notion of social contract. Likewise, spiritual accounting is also trying to concern for others but in a spiritual point of view. This new development in accounting is a challenge for accounting profession in a way how they have to behave. Accountants not only have to obey to accounting profession code of ethics, they also have to practice accounting in their socio-spiritual manner. This paper is concluded with the notion that whatever role accounting choose, it is up to the accountant to take part in that role.