This study examines the effect of applying green innovation and corporate social responsibility disclosure on sustainable development mediated by green performance. This study's population were all mining and manufacturing companies listed on Indonesia Stock Exchange in 2015-2019. The sample in this study is mining and manufacturing companies that have to publish the sustainability report. This study's analytical tool is SPSS version 25 and used a process program that is integrated into SPSS. The results showed that green performance could not be a mediating variable for green innovation and CSR on sustainable development. This research provides information about the positive impacts that the company will generate to achieve sustainable development goals. With the application of green innovation and green performance, the company will be able to increase sustainable development achievement.

This study aims to examine the effect financial distress, nature of industry and change in auditor on fraudulent financial reporting. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study is manufacturing companies that have reported the company's annual report. The analytical tool used in this study is SPSS version 25. The results showed that there was a negative influence between financial distress and fraudulent financial reporting and found no influence between nature of industry and change in auditor on fraudulent financial reporting. This research provides information about the worse the company’s financial condition can be the higher probability of the company committing fraudulent financial reporting. So that it becomes a consideration for companies in making policies to avoid the occurrence of fraudulent financial reporting.   Keywords : Financial Distress, Nature of Industry, Change in Auditor, Fraudulent Financial Reporting

The objective of this study is to analyze the influence of role conflict on auditor performance and analyse the mediating role of job stress on influence of role conflict toward auditor performance. Research respondents were 52 auditors in the Province Inspectorate Office. This research is a survey research to identify and describe phenomena according to conditions in the field. As a means of collecting data with a questionnaire, then the data obtained is discussed and described systematically in order to obtain conclusions. The data analysis method used is descriptive analysis and partial least square. The results showed that: role conflict has a negative effect on the performance of auditor, role conflict has a positive effect on the job stress of auditor, this result means that the higher the role conflict, the higher the auditor's job stress, job stress has a negative effect on the performance of auditors, job stress has a mediating role on the effect of role conflict on auditor performance. The mediating role of job stress is partially mediation, meaning that the direct influence of role conflict on auditor performance can still occur, even without being mediated by job stress.

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Abstrak: Pengaruh Pandangan Investasi Investor Institusional Terhadap Kredit Rating Perusahaan. Penelitian ini bertujuan untuk mengetahui seberapa besar peran investor institusi terhadap kenaikan atau penurunan rating kredit di Indonesia. Objek penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2017-2018. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Berdasarkan hasil penelitian dengan menggunakan bantuan software SPSS dapat diambil kesimpulan sebagai berikut: pandangan investor terhadap kredit rating perusahaan secara signifikan terbukti berpengaruh. Pandangan investasi investor institusional diduga memiliki peran tata kelola untuk menjaga dan mengawasi efek dari asimetri informasi. Investor institusi yang cenderung memiliki pandangan investasi jangka panjang lebih memainkan peran pengawasan dibandingkan dengan investor institusional yang memiliki pandangan investasi jangka pendek sehingga adanya rating kredit mempengaruhi kebijakan penagawasan.Kata Kunci: Pandangan Investasi, Investor Institusional, Kredit Rating PerusahaanAbstract: The Effect of Institutional Investor Investment Views on Company Kredit Rating. This research aims to find out how much the role of institutional investors in the increase or decrease in kredit ratings in Kredit. The object of this research is companies listed on the Kredit Stock Exchange from 2017-2018. The sample selection in this study uses a purposive sampling method. Based on the results of research using SPSS software the following conclusions can be drawn: the investor’s view of the company’s kredit rating is significantly proven to be influential. The view of institutional investor investment is thought to have a governance olet o safeguard and oversee the effects of information asymmetry. Institutional investors who tend to have a long-term investment view play a supervisory role more than institutional investors who have a short-term investment view so that the kredit rating influences supervision policies.Keywords: Institutional Investor, Investment Views, Company Credit Rating