Companies that can survive are companies that need to quickly change its strategy from a business based on labor towards knowledge-based business, so that the main characteristics of the company are changed towards a science-based company. This study examines the relationship of value added capital employed, value-added human capital, structural capital value added and financial performance. The method of this research is purposive sampling with a total of 34 samples analyzed by using Eviews version 9. The result stated that value added capital employed has no effect on return on asset, value added human capital has an effect on return on asset, structural capital value added has an effect on return on asset.

Bid-Ask Spread sebenarnya mengukur informasi tidak simetris atau asymmetric information antara broker dan investor. Besar kecilnya Bid-Ask Spread menunjukkan seberapa besar asymmetric information diantara pelaku pasar. Untuk mengurangi tingkat asymmetric information tersebut maka pelaku pasar berupaya mendapatkan sinyal tertentu yang dapat dijadikan sebagai informasi untuk mengurangi ketidakpastian yang terjadi. Penelitian bertujuan untuk menganalisis pengaruh Ukuran Perusahaan, Volume Perdagangan Saham Volatilitas Return Saham dan Dividend Yield terhadap Bid-Ask Spread secara parsial pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2018. Data diambil dari website Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sampai periode 2018. Sampel dalam penelitian ini berjumlah 30 perusahaan selama 5 tahun. Sampel diperoleh dengan metode purposive sampling. Metode analisis dalam penelitian ini adalah analisis statistik deskriptif, analisis regresi linier berganda, uji asumsi klasik serta pengujian hipotesis dengan menggunakan software IBM SPSS 24. Berdasarkan hasil pengujian menunjukkan bahwa secara parsial ukuran perusahaan dan volume perdagangan saham berpengaruh negatif dan signifikan terhadap bid-ask spread, sedangkan volatilitas return saham memiliki pengaruh positif dan signifikan terhadap bid-ask spread, akan tetapi dividend yield tidak berpengaruh terhadap bid-ask spread.

The research is primarily motivated by the need to improve the understanding of professional and ethical conflicts that occur when the pressure complies among employers, which encourages individuals to do disfunctional behaviours. Extending previous studies by Davis et al. (2006), which gives the phenomenon of obedience pressures faced by management accountants, adds responsibility of perceived attribute for the pressure-based assessments and decisions and are influenced by ethical concerns as well as their perception of responsibility. In particular, this study aims to empirically examine the effect of variable ethical concerns (ethical concerns) in a laboratory setting that were not previously tested. This study uses experimental design with group treatment and ethical concern obedience pressure.

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This study examines the effect of investor intrinsic motivation variables, option, competence, full of meaning, and Progress on Islamic stocks investment decision making in the Indonesia Stock Exchange. The sample in this study is the investors of Islamic stocks in Central Kalimantan, who come from the Investor Community of Central Kalimantan. The sampling method used is purposive sampling. The questionnaire survey is used to assess investors' choice of Islamic stocks, which are influenced by the personal attributes of the research sample's investors. The questionnaires were distributed as many as 100 questionnaires with a return rate of 82 questionnaires or equal to 82%. This study uses a regression analysis that is used multiple regression analysis. This study indicates that all of the intrinsic motivation attributes of option, competence, full of meaning, and Progress positively and significantly affect investment decisionmaking for investors in Islamic stocks. The implication of this research is expected to contribute to a strategy in literacy development associated with a personal approach through understanding the intrinsic Motivation of investors by prioritizing the benefits of investing in Islamic stocks on the Indonesia Stock Exchange.