Penelitian ini bertujuan menganalisis faktor-faktor yang mempengaruhi perilaku pengelolaan keuangan pada 100 mahasiswa ekonomi perguruan tinggi swasta Kota Semarang. Data dianalisis menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa pengetahuan keuangan dan sikap keuangan berpengaruh positif terhadap locus of control selanjutnya pengetahuan keuangan, sikap keuangan dan locus of control berpengaruh positif terhadap perilaku pengelolaan keuangan mahasiswa. Locus of control mampu memediasi pengaruh pengetahuan dan sikap keuangan terhadap perilaku pengelolaan keuangan mahasiswa. Proses perubahan cara pikir mahasiswa tentang pengendalian hidup terjadi dari dalam proses pemikiran mahasiswa itu sendiri. Kata Kunci: pengetahuan keuangan, sikap keuangan, locus of control, perilaku pengelolaan keuangan

This study aims to determine the effect of corporate governance on corporate value with the quality of earnings as an intervening variable. Corporate governance mechanism uses four variables managerial: ownership, institutional ownership, the proportion of independent directors and audit committee. The sample consist of 28 banking companies in 2011-2014. The research used Multiple Linear Regression Analysis to test the influence of in­dependent variables on dependent variable. Varible of earnings quality that measured by DA (Discretionary Accrual) has effect on firm value. Institutional ownership of independent board and audit committee have effect on earning quality. Other variables such managerial owner­ship and institutional ownership have no effect on earnings quality. Institutional ownership and independent board have effect on firm value, meanwhile managerial ownership and the audit committee have no effect on firm value. The value of adjusted R2 for the effect of corporate gov­ernance mechanisms on the quality of earnings was 0.170 or 17%. While the value of adjusted R2 for the effect of corporate governance mechanisms on firm value with the quality of earnings as an intervening variable was 0.311 or 31.1%.

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The decline in performance has become a serious problem for many companies; due to the low level of performance is a measure that can be used as an indication of a fundamental problem in the company. This has led to increasingly fierce competition between companies. Leadership is an important aspect that can affect the performance of employees with employee discipline as an intervening variable. The purpose of this study was to analyze the influence of leadership on the performance of employees with employee discipline as an intervening variable. Samples from this study are as many as 132 people out of a population of 132 employees. The sampling method using Census Sampling. Analysis of data using Simple Linear Regression, Multiple Linear Regression Models and Sobel Test. The results showed leadership and discipline positive impact and significant on employee performance, leadership positive effect and significant on employee discipline and leadership positive effect and significant on employee performance through employee discipline.