Penelitian ini dilakukan untuk mengetahui dan memberikan bukti empiris pengaruh Growth Opportunities (X1), Intensitas Modal (X3), dan Debt Covenant(X3) terhadap Konservatisme Akuntansi (Y). Penelitian ini menggunakan data sekunder, yaitu laporan keuangan perusahaan. Unit analisis pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2017-2020. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive samplingyang menghasilkan 45 perusahaan dengan total observasi sebanyak 180 sampel. Teknik analisis data pada penelitian ini adalah regresi data panel. Alat analisis yang digunakan dalam penelitian ini adalah aplikasi Econometric Views12 (EViews 12). Penelitian ini memperoleh hasil sebagai berikut: (a) growth opportunities tidak berpengaruh terhadap konservatisme akuntansi, (b) intensitas modal berpengaruh positif signifikan terhadap konservatisme akuntansi, dan (c) debt covenant tidak berpengaruh terhadap konservatisme akuntansi.

This study aims to get information about: 1) How is the implementation of digital zakat finance in Indonesia?; 2) Why do zakat institutions need the Internal Audit role in the implementation of digital finance zakat?. This study is motivated by the development of zakat collection systems such as digital zakat finance system that uses a digital platform. Along with the development of technology, the role of internal audit is also expected to be expanded to the aspect of information technology audit. Internal audit division faces several challenges regarding digital zakat finance. Internal audit division has to ensure the zakat institution already mitigate the significant risk related to digital zakat finance. This study is limited to the audit aspect related to zakat collection system in BAZNAS that used digital platforms such as bank transfer collection system and collection system that collaborated with e-commerce. To achieve the study’s aims, this study uses qualitative methods with literature study techniques that are reinforced by interviews.

Purpose of the study: This study aims to analyze the detection of the risk factors of fraudulent financial reporting and corporate governance mechanisms as moderating variables with fraud diamond theory of the property and construction sector in Indonesia. The risk factors of fraudulent financial reporting by financial targets, ineffective monitoring, auditor change, change of directors. Methodology: The sample selection using purposive method sampling. The number of population in this study was 219. The samples of this study were 114 property and construction sector companies listed on the Indonesia Stock Exchange during 2016-2018. This study tests the hypothesis in multivariate analysis using logistic regression with IBM SPSS Statistics 25. Main Findings: The results of this study the board of commissioners, independent commissioners, institutional ownership are able to moderate the relationship between financial targets on fraudulent financial reporting. The companies are able to optimize corporate governance mechanisms, especially the roles of the board of commissioners, independent commissioners, institutional ownership. So, that fraudulent financial reporting in the companies can decrease. Implications of this study: The results of this study are expected to provide practical implications for companies listed on the Indonesia Stock Exchange, namely the need to strengthen the board of commissioners, independent commissioners, and institutional ownership to detect and prevent fraudulent financial reporting. The higher effectiveness of monitoring will be able to minimize the occurrence of fraudulent financial reporting. Novelty/Originality of this study: This study uses fraud diamond theory to detect and tests the moderating variables of corporate governance mechanisms on the relationship between the determinant fraudulent financial reporting. The study uses a moderating variable that is corporate governance mechanisms which is proxy by the board of commissioners, independent commissioners, institutional ownership, and audit committee.

Diversity in a board of directors has a strong relationship, so it provides higher-level management with a better monitoring system. This research aims to provide empirical proof about the influence of the diversity of the board of commissioners (BOC) and board of directors (BOD) on company value. Diversity is measured with age, educational background, and nationality. This quantitative research used data drawn from the annual reports of manufacturing companies listed on the Indonesian Stock Exchange (IDX). Paneldata regression was used to test whether the diversity of BOC and BOD significantly influenced company value. This research collected and analyzed data for 62 manufacturing companies for the 2015-2019 period, providing a total of 320 observations. Company size and leverage were applied as control variables, and the results show that age, educational background, and nationality of BOC and BOD have a significant influence on company value. Sensitivity analysis supports these results. This study benefits many parties such as BOD in monitoring the company's operations, financial analysts, and investors in an investment decision.

This research aims to analyze and give suggestion on internal control system in expenditure cycle of Unit A by comparing components on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework that consisted of environment control, risk assess-ment, control activity, information and communication, and monitoring. The method of analysis data is using qualitative analysis by gathering data with interview, document review, and literature review. Conclusion from information and communication component is that the entity does not have standard information on the completeness of supporting data for cash disbursement transactions. Conclusion of monitoring is that the logistic manager has not conducted optimal monitoring of the process of receiv-ing goods in the warehouse.