This study aimed to determine the factors that affect intention of accounting students career as an accountant abroad. By using TPB (Theory of Planned Behavior) model, intention of accounting students career as an accountant abroad is influenced by three factors: attitude toward behavior, subjective norm, and perceived behavioral control. Respondents in this study were diploma and undergraduate students in last semester with a number of 90 students of Department of Accounting, Faculty of Economics and Business, University in Bengkulu city. The method of collecting data in this study using a survey by distributing questionnaires to the respondents either directly or entrusted to the chairman of the accounting department at the university. The data was analyzed by using SmartPLS 3.0. The results show that attitude toward behavior and subjective norm have significant positive effect on intention of accounting students career as an accountant abroad, but perceived behavioral control have no effect on intention of accounting students career as an accountant abroad.Keywords: Theory of planned behavior (TPB), attitude towards behavior, subjective norm, perceived behavioral control.

This study aimed to prove attitude toward behavior, subjective norm, perceived behavioral control, perception of the business owners SMEs sector about competence of the accountant external, size of business, and competitive industries has positive effect on the intention to use the services from external accountants. Respondents in this study were 67 business owners in SMEs sector in Bengkulu city. The method of collecting data in this study using a survey by questionnaires to the respondents either directly. The data was analyzed by using SmartPLS 3.0. The result show that attitude toward behavior, subjective norm, perceived behavioral control, external accountant to be competent, size of business, and competitive industries has positive effect on intention to use the services from external accountants.

This study aims to determine the influence of utilization intention and use accounting software for individual performance by using a model unifiedtheory of acceptance and use of technology (UTAUT) consisted of performance expectation, effort expectation, social influence, facilitating conditions, the intention of the use of accounting software, the useof accounting software, and the individual performance. The sample in this study were 61 employees of the banking company in the city of Bengkulu who use accounting software in their working activity. The results showed that the performance expectation has significant positive influence to intention utilization accounting software, effort expectation has  significant positive influence to the intention utilization accounting software, social influence has significant positive influence to the use of accounting software intention, facilitating condition has significant positive influence to the use of accounting software, accounting software utilization intention has significant positive influence to the use of accounting software and the use of accounting software has positive influence to the performance of the individual.Key words : Performance Expectation, Effort Expectation, Social Influence, The Facilitating Conditions, Intention Utilization, Use of Accounting Software, UTAUT.

This study aims to determine the accounting knowledge sharing behavior at accounting lecturer in Bengkulu city, using the model theory of planned behavior influenced by three factor is attitude toward behavior, subjective norm, and perceived behavior control. Attitude toward behavior is influenced by factor self efficacy, social network, and extrinsic reward. While subjective norm is influenced by organization support. The population in this study were all accounting lecturer who worked in public and private universities in the city of Bengkulu using purposive sampling technique, so that the total sample of 62 people and data that can be used in this study were 43 respondents. Analysis technique using the assistance program smartPLS version 3 2.3. The results showed that self efficacy has positive affect on attitude toward behavior, social network has positive affect on attitude toward behavior, extrinsic reward has positive affect on attitude toward behavior, organizational support has positive affect on subjective norm, attitude toward behavior has positive affect on the accounting knowledege sharing behavior, subjective norm has positive affect on the accounting knowledege sharing behavior, and perceived behavior control has positive affect on the accounting knowledege sharing behavior.

This research aims to provide empirical evidence the effect of corporate social responsibility disclosure on the cost of capital on BUMN companies listed on the Indonesia Stock Exchange with an observation period from 2013-2017. The measurement of corporate social responsibility disclosure using Indeks Global Reporting Initiative G4 (GRI-G4). The cost of capital is divided into 2 namely the cost of equity using the Easton 2004 Model and the cost of debt using the Francis and Periera Model 2005. The sample selections method is the purposive sampling method which totals 13 samples with 65 observations. The results showed that the disclosure of corporate social responsibility has an influence on the cost of equity. Meanwhile, the disclosure of corporate social responsibility has no effect on the cost of debt.