The purpose of this study is to examine the effect of profitability, operating cash flow, and free cash flow on cash dividend of manufacturing companies listed at the Indonesia Stock Exchange in the period 2005-2009.            The population in this study are 15 listed companies from the  manufacturing sector in Indonesia Stock Exchange which have the profitability, positive operating cash flow, positive free cash flow, and pay cash dividends. The time horizon used is a combination of cross-sectional with longitudinal (time series). The study population consists of 15 issuers with 75 observations. This study uses census methods. To examine the influence of profitability, operating cash flow, and free cash flow to cash dividends use multiple linear regression models.            The results show that (1) profitability, operating cash flow, and free cash flow simultaneously influence on the cash dividends on listed companies from the manufacturing sector at the Indonesia Stock Exchange during the 2005-2009 period. (2) Affect the profitability of cash dividends on companies from the manufacturing sector listed at the Indonesia Stock Exchange during the 2005-2009 period. (3) Operating cash flow has influence to cash dividends at companies manufacturing sector listed at the Indonesia Stock Exchange during the 2005-2009 period. (4) Free cash flow have negative influence to the cash dividend at companies manufacturing sector listed at the Indonesia Stock Exchange during the 2005-2009 period. Keywords: Profitability, Operating Cash Flow, Free Cash Flow, Cash Dividends.Â

This study aims to examine the effect of corporate governance and sales growth on corporate tax aggressiveness. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange in 2017-2019. This study included all 111 populations as research observations. The data used is balanced panel data, then analyzed using the Panel Least Squares (PLS) method and the Common Effect Models (CEM) test. The results of this study found that corporate governance and sales growth have an effect on reducing tax aggressiveness, but not significantly.

The purpose of this study was to obtain empirical evidence of the effect of financial literacy on financial behavior moderated by the variable of access to information, in economics faculty students. The phenomenon of this research wanted to detect empirical evidence that students who were wellliterate with the support of access to sufficient information will have good financial behavior. The questionnaire distribution obtained a sample of 42 students of economics. This research used the regression analysis method with moderation. The results of the study indicated that financial literacy had an influence on students' financial behavior which was moderated by information access.

Tujuan penelitian ini adalah untuk mengetahui apakah Pengendalian Internal Dan Kesesuaian Kompensasi berpengaruh terhadap Kecenderungan Kecurangan Akuntansi (Pada Perusahaan Daerah Air Minum (PDAM) Tirta Daroy Kota Banda Aceh). Penelitian ini merupakan penelitian dengan menggunakan metode survey dengan pendekatan deskriptif asosiatif. Penelitian ini dilakukan mulai bulan November 2019 sampai dengan selesai. Objek dalam penelitian ini yaitu Pengendalian Internal Dan Kesesuaian Kompensasi terhadap Kecenderungan Kecurangan Akuntansi (Pada Perusahaan Daerah Air Minum (PDAM) Tirta Daroy Kota Banda Aceh). Sampel penelitian ini berjumlah 64 orang. Data penelitian ini dikumpulkan melalui kuesioner. Data penelitian dianalisis dengan menggunakan model regresi linier berganda dan dioalh dengan menggunakan program bantuan SPSS (Statistical Product and Service Solutions) versi 23,0. uji t (parsial) dan uji f (simultan) pengaruh variabel independen terhadap variabel dependen pada tingkat kepercayaan 95% (α = 0,05). Hasil penelitian menunjukkan Pengendalian Internal Dan Kesesuaian Kompensasi berpengaruh terhadap Kecenderungan Kecurangan Akuntansi (Pada Perusahaan Daerah Air Minum (PDAM) Tirta Daroy Kota Banda Aceh).

            Tujuan penelitian ini adalah untuk mengetahui bahwa pendapatan dan jumlah nasabah berpengaruh terhadap penyaluran kredit pada perum pegadaian syariah Aneuk Galong Aceh Besar periode 2009-2011. Populasi penelitian ini adalah jumlah nasabah bulanan selama 3 periode yaitu periode 2009 sampai dengan 2011 sebanyak 36 bulan. Sampel yang dipilih adalah sebanyak 36 bulan. Peralatan yang digunakan dalam  menganalisis data adalah regresi linier berganda.            Hasil penelitian ini menunjukkan bahwa secara simultan semua variabel independent berpengaruh secara signifikan terhadap variabel dependent. Secara parsial pendapatan dan jumlah nasabah berpengaruh secara signifikan terhadap penyaluran kredit.    Berdasarkan hasil penelitian ini dapat diambil kesimpulan bahwa terdapat pengaruh yang positif dan signifikan antara pendapatan dan jumlah nasabah terhadap penyaluran kredit pada perum pegadaian syariah Aneuk Galong Aceh Besar periode 2009-2011 secara simultan dan parsial. Kata Kunci: Pendapatan, Jumlah Nasabah dan Penyaluran Kredit