This research aims at finding out the effect of bank internal factors towards Non-Performing Loan (NPL). The internal factors of bank used in this study are credit expansion level, operational efficiency level, credit interest level, and the percentage of credit with problems in the previous period as dynamic effect. The research is very importantdue to thecondition that the ratio of NPL owned by the bank group tend to increase.Compared to previous studies (especially thosewhich took the case in Indonesia), this study had some strengths in terms of bigger sample size(using quarterly data of 97 banks during 2013 until 2015)and the use of Generalized Method of Moment(GMM) modelto analyze the effect of bank internal factor towards NPL.Based on theGMM model analysis, it can be concluded that the level of credit expansion, operational efficiency, credit interest and the percentage of credit with problems in aquarterly period ahead would give positive effect towards NPL in the following quarterly period. Meanwhile, the percentage of credit with problems in two quarterly periodsahead would give negative effect towards NPL in the followingquarterly period. PENDAHULUANSebagai lembaga intermediasi, bank sering dihadapkan dengan masalah risiko kredit. Risko ini diakibatkan oleh tidak mampunya debitur melunasi sebagian atau seluruh cicilan pinjaman yang diberikan bankataudisebutdenganterjadinya Non-

This research aimed to examine the Influence of Good Corporate Governance (GCG) Mechanism and Firm Size of Corporation toward Finance Performance. This research's objects were conventional banking corporations registered at the Indonesian Stock Exchange from 2015 to 2018. The research used 98 samples; the sampling technique employed purposive sampling with specific criteria determined. The data analysis technique utilized was a double linear regression analysis using SPSS. Based on the research's result conducted, the Board of Director had a significant positive influence toward ROA, the Board of Commissioner had a significant positive influence toward ROA, the Institutional Ownership had an insignificant influence toward ROA, the Independent Commissioner had a significant positive influence toward ROA, and the Corporation Size had significant positive influence toward ROA.

The aim of this study was to find out whether there is the potential for fraud and whistleblowing in the management of student funds as a way to detect fraud in universities. The type of research used in this study was descriptive qualitative research. Data collection was done through interviews, observation, and documentation. This study was conducted at one of universities located in Central Java by describing several variables including fraud, whistleblowing and management of student funds.. The data was analyzed using fraud triangle framework and the fraud scheme based on the ACFE classification. The results of this study show that in the management of student funds there was the potential for fraud, such as misuse of financial statements and corruption. There was indication of fraud, but it did not happen. Potential for whistleblowing was not found because they assume that if fraud occurs it is better to discuss it in a family manner and will not report it.

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