This research was conducted to investigate the factors that influenced student interest to choose carrier in audit sector.The research used quantitative method with the population are sharia accounting students of Islamic Economics and Business Faculty at Islamic State Institute Lhokseumawe. The sample was elected by simple random sampling and resulted 58 sample for this research. The data used in this research are primer data and it analyzed by multiple regression analysis. The results of this research concluded that: (1) simultaneously,audit knowledge, financial appreciation, and professional training have influence on student interest in audit carrier, (2) partially, audit knowledge and professional training have influence on student interest in audit carrier, while financial appreciation have no influence on student interest in audit carrier.  Keywords: Student interest, Audit Carrier, Audit Knowledge, Financial Appreciation, Professional Training   Abstrak Penelitian ini bertujuan untuk mengetahui faktor yang berpengaruh terhadap minat mahasiswa berkarir dibidang audit. Penelitian ini menggunakan metode kuantitatif dengan populasinya adalah mahasiswa prodi akuntansi syariah di IAIN Lhokseumawe. Pemilihan sample dilakukan dengan metode acak sederhana, sehingga didapatkan sebanyak 58 mahasiswa sebagai sampel dalam penelitian ini. Data yang digunakan adalah data primer dan dianalisis menggunakan analisis regresi berganda. Hasil dari penelitian ini menyimpulkan bahwa : (1) secara bersama-sama, pengetahuan tentang audit, penghargaan finansial dan pelatihan professional  berpengaruh terhadap minat mahasiswa berkarir dibidang audit, (2) secara terpisah, pengetahuan tentang audit dan pelatihan professional  berpengaruh terhadap minat mahasiswa berkarir dibidang audit sedangkan penghargaan finansial tidak berpengaruh terhadap minat mahasiswa berkarir dibidang audit. Kata Kunci:Minat Mahasiswa, Karir Audit , Pengetahuan Audit, Penghargaan Finansial, Pelatihan Profesional

This study investigates the relationship between leverages, earning per share (EPS) and earning management. Using discretionary accrual as a proxy for earning management. For measuring Accrual Earning Management (AEM), revenue discretionary model and revenue model (model stubben) are used in the study. The sampling technique used purposive sampling and a regression method for panel data, namely fixed effect based on the Hausman test result. Panel data regression models are applied for the period from 2016-2018 on a sample size of 31 companies listed on Indonesia stock exchange, taking LQ 45 index as a benchmark. The data analysis testing employed Eviews (Econometric View). The result showed leverage affect on the earning management negatively and earning per share (EPS) affect on the earning management positively.

Corona Virus Disease (Covid-19) that hit Indonesia has had a negative impact on many sectors. The biggest impact is on the decline in economic capacity felt by various business sectors. The economic downturn will also affect the company's financial performance. More specifically, the impact on the company's financial performance is on the company's profitability ratios. This study aims to examine the impact of the Covid-19 pandemic on the financial performance of companies listed on the Jakarta Islamic Index (JII). The research population is 30 companies registered with JII. The sampling technique used is purposive sampling by setting criteria and selecting four companies that meet the criteria set by the author. The overall sample used is the Consumer Goods Industry sector which has remained in JII for 3 consecutive years. Data analysis in this study used the Wilcoxon Signed Rank Test. The results showed that there was a significant difference in Return on Assets before the Covid- 19 pandemic compared to during Covid-19. On the other hand, there is no significant difference in Return on Investment before Covid-19 compared to during Covid-19.