Financial distress is pre condition before bankruptcy, so prediction of the condition is very important that will help company to decide policy in the future. This study aims to test financial ratios which are believed as the predictors of financial distress condition. Research population is mine coal companies that are listed on Bursa Efek Indonesia. With purposive sampling as sampling technique, there are 15 companies as sample with 60 financial statements as the data. This research use regression logistic as the research method. The result shosw that liquidity ratio, financial leverage, and cash flow can not be used as financial distress predictor. however profitability ratio can. This research implies that financial performance in funding doesn’t always correlate with operational performance. Next researches are needed with different variables and population so that the result can be generalized.

This paper is motivated by Young's (2003) question "Do we want accounting to be considered only in terms of its practicality, consistency and perceived connections to reality? If so, to which of these values do we wish to assign primacy? If not, what values/characteristics do we believe should guide us in selecting specific accounting practices?' This study is trying to answer it by offering alternative value and research methodology, both are derived from Indonesian Ideology, Pancasila. Important implication of this study is requirement to develop accounting based on National Objectives of each nation.

Those are a lot of fraud that make the state agencies urge the accountans to report the fraud they knew. Whistleblowing is an effective way to detect any fraud. This study aims to examine the factors influencing whistleblowing intention, with Theory of Planned Behavior as a theoritical basis. Research data are collected by distributing questionnaires to 171 respondents. Hypothesis testing was analyzed by using multiple linear regressions.The results showed that attitude has no significant influence to whistleblowing intention, while subjective norm and perceived behavioral control has positively significant influence to whisleblowing intention. Simultantly attitude, subjective norm, and perceived behavioral control has significantly influence to whistleblowing intention. The results also showed the urgency of ethical aspect in curriculum and learning syste and the importance of ethical attitude and positive educative environment. Keywords: fraud, whistleblowing, intention, theory of planned behavior ABSTRAKSIBanyaknya praktik kecurangan (fraud) melandasi lembaga-lembaga negara untuk menghimbau para akuntan agar melaporkan kecurangan yang diketahui. Whistleblowing merupakan salah satu cara yang cukup efektif dalam mendeteksi adanya fraud. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi niat mahasiswa akuntansi melakukan whistleblowing berdasarkan theory of planned behavior. Teknik pengumpulan data dilakukan dengan cara menyebarkan kuesioner kepada 171 responden. Data dianalisis menggunakan analisis regresi linier berganda.Hasil penelitian menunjukkan bahwa, secara sikap tidak berpengaruh signifikan terhadap niat mahasiswa untuk melakukan whistleblowing, sedangkan norma subyektif dan kontrol perilaku persepsian berpengaruh positif terhadap niat untuk melakukan whistleblowing. Secara simultan, sikap, norma subyektif, dan kontrol perilaku persepsian berpengaruh secara signifikan terhadap niat untuk melakukan whistleblowing. Hasil penelitian menunjukkan pentingnya etika dalam penyusunan kurikulum dan sistem pembelajaran, serta pentingnya teladan dari perilaku etis dosen dan lingkungan perkuliahan yang positif. Kata kunci: Fraud, whistleblowing, niat, theory of planned behavior

Teori yang melatarbelakangi dilakukannya CSR menunjukkan bahwa tindakan tersebut akan memberikan dampak positif bagi perusahaan, baik melalui legitimasi maupun dari tanggapan positif dari masyarakat. Penelitian ini bertujuan menguji secara empiris teori tersebut. Sampel diambil dengan kriteria tertentu atas populasi dari industri kimia yang terpublikasi dari tahun 2014-2015. Metode analisis dilakukan melalui uji regresi sederhana. Hasil penelitian menunjukkan bahwa semua hipotesis yang diajukan dalam penelitian ini tidak diterima. Ketiga kinerja keuangan (current ratio, ROA dan ROE) tidak dipengaruhi signifikan oleh pelaporan CSR. Implikasi hasil penelitian ini adalah meningkatkan kesadaran perusahaan pada pertanggungjawaban sosial perusahaan. Implikasi bagi masyarakat untuk memberikan wacana dan pengetahuan mengenai kegiatan CSR. Kata Kunci: Corporate Social Responsibility (CSR), kinerja keuangan, Legitimacy Theory, Stakeholder Theory

This study aimed to investigate the effect between the marketing mix components; Products (X1), Price (X2), Promotion (X3), and Place (X4) on the Buying decision (Y) of clothing consumers at the selected department stores in Malang City. The population in this study was all the clothing consumers at the selected department stores in Malang City. Sampling was done by Proportional random sampling technique, and obtained the sample of 150 respondents. Primary data was collected using questionnaire as the research instrument. Data analysis was performed using Multiple Linear Regression analysis on the SPSS 21 program. The results validated that Products (X1), Price (X2), Promotion (X3), and Place (X4) have a significant effect on the consumers’ buying decision (Y). This is showed by the significance value (p-value) < α (0.05) both in partial and simultaneous test. The influence of all components of the marketing mix on the consumers’ buying decision is 50.3% (R square 0.503). In addition, the component of marketing mix with the biggest influence is promotion (Standardized coefficient 0.334). Therefore, it can be concluded that the marketing mix has a significant effect on the buying decision of clothing consumers of department stores in Malang City.