This research was conducted to analyze the impact of selected fundamental factors on stock returns of Engineering and Construction Companies listed on the Indonesia Stock Exchange (IDX) using a quantitative approach. The research population includes all Engineering and Construction Companies listed on the IDX but 10 were selected as cross-section samples using a simple random sampling technique with criteria include being listed on the IDX and having time-series financial report data for 2015Q1 - 2019Q2 period. Data were retrieved from the companies’ audited financial statements and the independent variable which is stock return was determined using Panel Data and analyzed with Multiple Regressions. Meanwhile, the model specification test was produced using the Fixed Effect Model as the fit model. Findings. The results showed several fundamental factors of CR, NPM, PBV, EPS, and ROE partially has a significant positive effect on stock returns while DER has a significant negative effect and PER has a slightly positive influence. These findings are expected to contribute positively to the development of theories concerning the financial performance of stock returns. Moreover, the managerial implication of this research is that investors can use fundamentals analysis with a focus on CR, DER, EPS, NPM, PBV, PER, and ROE as the basis for decision making due to their influence on Stock Return.

The globalization of the labor market led to increased labor competition in the country. The influx of foreign workers makes domestic workers have to prepare themselves to be able to compete competitively. To win the competition, the labor must have the competency certification required by labor users. This competency certification is issued by a competent certification body. Competency certification covers various fields, including competencies in the field of accounting, which has an important role in the company as the party responsible for preparing financial statements. The need for competency information underlies the Community Service team majoring in Accounting to socialize how the mechanisms and techniques to obtain Accounting Technician competency certification. This socialization was packaged in a Webinar forum which invited 21 participants who are members of the Malang City Economics MGMP. This activity provides benefits, including providing solutions to improve the understanding and capabilities of Accounting Teachers, one of which is through training and mentoring by parties experienced in Accounting Technician Professional Certification; provide easy-to-understand training on Accounting Technician Professional Certification and provide tips and tricks for facing the Accounting Technician Competency Test; increase the motivation of the Accounting Teacher to provide training and understanding to students in preparing for the Accounting Technician Competency Test.

Research on supervisor personality and auditor resilience is still limited so it is an interesting topic to study. Audit staff is one of the professions susceptible to stress due to environmental pressure. This stressful condition can lead to dysfunctional act. This study aims to determine the effect of work stress on the decline in the audit quality moderated by the supervisor's personality and auditor resilience. The respondents of this study were audit staff in public accounting firms in Malang. Moderated Regression Analysis was used to test the six hypotheses. Based on the results of the study, work stress has a positive effect on the act of decreasing audit quality. Extroversion supervisor personality can mitigate the effect of work stress on audit quality decline, while agreeableness personality can strengthen this impact. The personality, conscientiousness and neuroticism of the supervisor, as well as audit staff resilience had no influence. This suggests that the supervisor's personality plays a role in reducing the possibility of audit staff lowering the quality of the audit.AbstrakPenelitian tentang kepribadian supervisor dan resiliensi auditor masih terbatas sehingga merupakan topik yang menarik untuk diteliti. Auditor merupakan salah satu profesi yang rentan mengalami stres karena tekanan dari lingkungan. Kondisi stres ini bisa membuat auditor untuk bertindak disfungsional. Tujuan penelitian ini adalah untuk mengetahui pengaruh stres kerja terhadap penurunan kualitas audit yang dimoderasi oleh kepribadian supervisor dan resiliensi auditor. Responden dalam penelitian ini adalah staf audit yang bekerja di kantor akuntan publik wilayah Kota Malang. Moderated Regression Analysis digunakan untuk menguji keenam hipotesis penelitian. Berdasarkan hasil penelitian, stres kerja berpengaruh positif terhadap tindakan penurunan kualitas audit. Kepribadian supervisor yang extroversion dapat memperlemah pengaruh stres kerja terhadap penurunan kualitas audit, sementara kepribadian agreeableness dapat memperkuat pengaruh tersebut. Kepribadian supervisor jenis conscientiousness dan neuroticism, serta resiliensi auditor tidak memiliki pengaruh terhadap kualitas audit. Hal ini mengindikasikan bahwa kepribadian supervisor berperan untuk mengurangi kemungkinan terjadinya tindakan penurunan kualitas audit yang dilakukan oleh staf audit.

No abstract

This study aims to develop edmodo-based learning media to improve the quality of Accounting study in Higher Education. Edmodo is a social network designed specifically for learning where it enables the active interaction between lecturers and students without being limited by time and place. The reason for the development of edmodo based learning media is because of its ease of use (user friendly) than Moodle, more familiar among students because edmodo is almost the same as facebook.. This research is categorized as research and development using ADDIE design model which consists of several stages: analyze, design, develop, implementation and evaluate. The result indicate that edmodo-based learning media can improve student's learning motivation.