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This study aims to examine the influence of knowledge sharing and organizational culture toward organizational performance with intellectual capital as an intervening variable. The questionnaire was sent to 71 general managers of manufacturing companies, and 60 questionnaires were returned. The data of this research were analyzed using structural equation modelling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicated that knowledge sharing had a significant positive effect on human capital, yet no significant effect on structural capital and relational capital. Knowledge sharing also had no significant effect on organizational performance. Meanwhile, the organizational culture had a significant positive effect on human capital, structural capital, and relational capital and also significant effect on organizational performance. The influence of knowledge sharing on organizational performance was only partially mediated by intellectual capital or only mediated by human capital, while the influence of organizational culture on organizational performance was not mediated by intellectual capital which consists of human capital, structural capital, and relational capital.

This study aims to examine the effect of the characteristics of management accounting information systems and decentralization on managerial performance with environmental uncertainty as a moderating variable. This research is a type of quantitative research, the data used using primary data and data collection using a questionnaire to obtain information from respondents, namely middle managers who work in manufacturing companies in the feedmill sector in Banten Province. The analytical method used is Structural Equation Model (SEM) with Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study are 1) The effect of the characteristics of the management accounting information system on managerial performance, a) Broadscope has an effect on managerial performance, b) Timeliness has no effect on managerial performance, c) Aggregation has no effect on managerial performance, d) Integration has no effect on managerial performance, 2) Decentralization has an effect on managerial performance, 3) The effect of environmental uncertainty moderates the relationship between the characteristics of management accounting information systems on managerial performance, a) Environmental uncertainty does not moderate the relationship between broad- scope management accounting information characteristics and managerial performance, b) Environmental uncertainty does not moderate the relationship between characteristics of management accounting information timeliness with managerial performance, c) Environmental uncertainty does not moderate the relationship between the characteristics of aggregation management accounting information with managerial performance, d) Uncertainty environmental assurance does not moderate the relationship between the characteristics of integrated management accounting information and managerial performance, 4) Environmental uncertainty moderates the relationship between decentralization and managerial performance

Akuntabilitas menjadi salah satu kunci dalam mencapai good governance dan bertujuan untuk mengukur seberapa baik Instansi Pemerintah tersebut melakukan tugas pokok dan penggunaan anggaran. Nilai evaluasi AKIP Provinsi Banten dari tahun ke tahun cenderung meningkat, akan tetapi tidak signifikan. Pertumbuhan Nilai SAKIP Provinsi Banten dari tahun 2016 ke 2017 hanya sebesar 0,03. Sedangkan pertumbuhan Nilai SAKIP dari Tahun 2017 sampai dengan Tahun 2018 sebesar 4,30. Perpres Nomor 29 tahun 2014 menjelaskan bahwa Aparat Pengawasan Intern Pemerintah (APIP) diberikan kewenangan lebih untuk berperan dalam pencapaian kinerja pemerintah daerah. Penelitian ini bertujuan untuk menganalisis dan menguji Pengaruh Karakteristik Pendampingan Aparat Pengawasan Intern Pemerintah (APIP) terhadap Akuntabilitas Kinerja Instansi Pemerintah (AKIP). Beberapa faktor yang sangat mempengaruhi kinerja APIP menjadi variabel bebas pada penelitian ini yaitu tingkat kapabilitas APIP, jumlah APIP dengan Komitmen Manajemen sebagai pemoderasi. Penarikan sampel menggunakan metode purposive sampling dengan responden sebanyak 61 responden terdiri dari Penyusun Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP) di 42 Perangkat Daerah Pemerintah Provinsi Banten dan 29 APIP Inspektorat Daerah Provinsi Banten yang bertugas mengevaluasi LAKIP. Teknik Analisis data menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian ini menyatakan hasil bahwa Level Kapabilitas APIP berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah (AKIP), sedangkan Jumlah APIP tidak berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah (AKIP) dan Komitmen Manajemen tidak memoderasi Level Kapabilitas APIP terhadap Akuntabilitas Kinerja Instansi Pemerintah (AKIP), tetapi memoderasi Jumlah Personil APIP terhadap Akuntabilitas Kinerja Instansi Pemerintah (AKIP).

This study aims to determine the effect of leverage, firm size, profitability and political connections on income smoothing with firm value as a moderating variable. The approach used in this research is a quantitative approach. The data in this study are secondary data and data obtained from the site www.idx.go.id and company performance reports. The sampling technique used was purposive sampling technique with a total sample of 90 observation data from manufacturing companies in the consumer goods industry sector in 2016-2020. The data analysis technique uses multiple linear regression analysis using SPSS version 23 program. The results of this study indicate that the Leverage variable has no effect on income smoothing, while Company Size, Profitability and Political Connections affect income smoothing. For the moderating variable, firm value is proven to be able to moderate Leverage and Profitability, and not able to moderate the variables of Firm Size and Political Connections.