The objective of this research is to examine the empirical evidence of leverage, profitability, growth, and institutional ownership on earnings management in manufacturing companies listed in Indonesia Stock Exchange. This research used 54 listed manufacturing companies in Indonesia Stock Exchange, selected using a purposive sampling method, during the research period 2016 until 2018. Data were analyzed using multiple regression analysis. The result of the research indicates that leverage proxied by DAR has a negative significant influence on earnings management. Size and growth have a positive significant influence on earnings management. Profitability proxied by ROA and institutional ownership has no significant influence on earnings management. The results also show that institutional ownership could moderate but not significant the influence of leverage, profitability, and growth towards earnings management of manufacturing companies listed in Indonesia Stock Exchange period 2016-2018.

The objective of this study is to obtain empirical evidence about the influence of capital structure, profitability, firm size, and good corporate governance (GCG) towards firm value of manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. The data were tested in this research using EVIEWS 10. The results show that capital structure proxies by DER and profitability proxies by NPM have positive and significant effect towards firm value. Meanwhile, profitability proxies by ROA, firm size, and GCG proxies by institutional ownership have negative and significant effects towards firm value. The results also show that institutional ownership could not moderated the effects of capital structure, profitability, and firm size towards firm value of manufacturing companies listed in Indonesia Stock Exchange period 2016-2018.

Abstract:The objective of this research is to know accounting student's competency and their readiness to enter working environment in ASEAN Economic Community (AEC) era. Accounting student's competency measured by ethical competency, knowledge competency, capability competency, relationship competency, and analysis competency. This research used primary data from questionnaires given to Tarumanagara University accounting students as respondents. The result of this research showed that Tarumanagara University accounting students have adequate ethical, capability, relationship, and analysis competency, but still not adequate for knowledge competency. Ethical, knowledge, and capability competency have significant influences to accounting student's readiness, while relationship and analysis competency have insignificant influences to accounting student's readiness to enter working environment in AEC era.Keyword: ASEAN Economic Community, student's competency, readiness of accounting students Abstrak: Penelitian ini bertujuan untuk mengetahui kompetensi mahasiswa jurusan akuntansi dan kesiapannya dalam menghadapi dunia kerja era Masyarakat Ekonomi ASEAN (MEA). Kompetensi mahasiswa akuntansi diukur dari kompetensi etika, kompetensi pengetahuan, kompetensi kemampuan, kompetensi hubungan, dan kompetensi analisis. Penelitian ini menggunakan data primer yang diperoleh dari kuesioner yang diberikan kepada mahasiswa jurusan akuntansi FE Untar. Hasil penelitian menunjukkan bahwa mahasiswa jurusan akuntansi FE Untar telah memiliki kompetensi etika, kemampuan, hubungan, dan analisis yang cukup memadai namun masih kurang memadai dalam kompetensi pengetahuan. Kompetensi etika, pengetahuan, dan kemampuan berpengaruh signifikan terhadap kesiapan mahasiswa jurusan akuntansi, sementara kompetensi hubungan dan analisis tidak berpengaruh signifikan terhadap kesiapan mahasiswa jurusan akuntansi dalam menghadapi dunia kerja era MEA.Kata kunci: Masyarakat Ekonomi ASEAN, kompetensi mahasiswa, kesiapan mahasiswa jurusan akuntansi PENDAHULUANGlobalisasi dan perkembangan dunia usaha mengakibatkan berkembangnya berbagai profesi dan bidang pekerjaan. Tingkat persaingan antara para tenaga kerja pun meningkat karena mereka dituntut untuk dapat memenuhi kualifikasi dan kompetensi yang diharapkan di tiap-tiap bidang pekerjaan yang mereka jalani.Hal ini berpengaruh secara langsung terhadap kompetensi yang harus dimiliki oleh para tenaga kerja.

The purpose of this research was to obtained empirical evidence about the influence of subjective norms, behavioral control, and expectations for the results of the interest of accounting students to take USKAD. Samples were taken by purposive sampling technique. Data were obtained through questionnaires. Respondents in this research were 2015 and 2016 Faculty of Economics Tarumanagara University accounting students. Data from the questionnaires were processed using the Smart-PLS program version 3.2.8. The results of the research showed subjective norms, behavioral control, and expectations for the results have significant influence towards the interest of accounting students to take USKAD.

Tujuan Penelitian ini adalah untuk menganalisis efek moderasi dari ketepatan waktu pengungkapan pada hubungan antara pengungkapan sukarela dan biaya utang. Penelitian ini menggunakan 267 sampel perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada periode 2015-2017. Hasilnya menunjukkan bahwa pengungkapan sukarela mempunyai efek yang signifikan terhadap biaya utang, sementara ketepatan waktu pengungkapan tidak memiliki dampak signifikan terhadap biaya utang. Hal ini menunjukkan bahwa pengungkapan sukarela mungkin menurunkan risiko perusahaan yang dinilai oleh kreditor. Ketepatan waktu pengungkapan dapat digunakan sebagai variable moderasi dalam asosiasi antara pengungkapan sukarela dan biaya utang. Jika perusahaan mempublikasikan laporan tahunan secara tepat waktu sebelum waktu yang ditentukan oleh Otoritas Jasa Keuangan (OJK), maka dampak pengungkapan sukarela terhadap biaya utang cenderung lebih kuat.