This study aims to obtain empirical evidence of fraud diamond theory. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sample determination method used is nonprobability sampling with purposive sampling technique. There are 145 companies as a population with a total of 66 companies as samples. The data analysis technique used is multiple linear regression. Based on the results of the analysis, it was stated that the nature of industry had a negative effect on indications of financial statement fraud while financial need, auditor firm size, and change of directors had no effect on indications of financial statement fraud. This study has implications for shareholders, regulators, or parties who use information in financial statements as a consideration in providing an assessment of the chances of fraudulent actions on the company's financial statements. Keywords: Diamond Fraud; Financial Statement Fraud.

This study was conducted to explore the effect of the intervention of the LPD management, professional expertise, and work experience on the independence of the LPD internal supervisors. The purpose of this study is to obtain facts related to the extent of the role of LPD internal supervisors. If it is proven to have an effect on the LPD. The results of this study are expected to help the provincial government to develop a regulation that can improve the quality of the LPD supervisory board members themselves. This study uses 54 LPDs, with unhealthy LPD criteria, which scattered throughout the territory of Bali. Data collection techniques using a questionnaire distributed to the chairman and members of the internal supervisory as research respondents. Hypothesis testing uses Multiple Linear Regression analysis techniques, with a validity and reliability test preceded for research instruments that are suitable for use in this study. the results of this study explain that the Management Intervention Variable has a significant negative effect on the Independence of the Internal Supervisory Board, Professional Variables Have a significant positive effect on the Independence of the  supervisory board, Variable work experience has no significant effect on the independence of the internal  supervisory board.

Transparency, accountability, responsibility, independence and fairness are basic principles in implementing GCG. This study used a survey method with a questionnaire technique that was distributed to 37 BPRs. The sample used was 74 and each of them was taken two respondents from each BPR in the financial section and in the general section in Badung Regency. Determination of the sample using purposive sampling method. The analysis technique used is a simple linear regression analysis using SPSS. This study shows the results that the application of the principles of good corporate governance which includes transparency, accountability, responsibility, independence and fairness has a positive effect on the performance of Rural Credit Banks in Badung Regency. Keywords: Good Corporate Governance; Balanced Scorecard; The Performance.

The purpose of this study was to determine the effect of environmental uncertainty on employee performance and knowing job insecurity can strengthen the relationship between uncertainty over the performance of employees of the Inspectorate of Bali ProvinceSampling in this study using purposive sampling technique. The analysis technique used is multiple linear regression. The results showed that environmental uncertainty had no effect on employee performance, job insecurity had a negative and significant effect on employee performance, and moderating insecurity jobs strengthened the influence of environmental uncertainty on employee performance. The Inspectorate Staff of the Province of Bali is good enough in carrying out their duties, so that environmental uncertainty does not affect performance. But the Inspectorate inspector should provide motivation to grow the confidence of his employees and continue to improve teamwork in finding the latest information to make decisions and realize good governance. PEMAYUN, T.I.C.A. & WISTAWAN, I.M.A.P. JOB INSECURITY SEBAGAI… 406 PENDAHULUANDalam mencapai suatu tujuan tertentu, diperlukan sebuah rencana yang terstruktur, sumber daya yang tepat guna serta menggunakan metode yang sudah terbukti efektif. Sebuah institusi sebelum menentukan tujuan tertentu sudah semestinya menjabarkan secara rinci latar belakang, menentukan tujuan jangka pendek maupun jangka panjang, menentukan sasaran atau objek dan menentukan metode yang digunakan. Atas dasar tersebut di atas, dapat disimpulkan bahwa keberhasilan sebuah institusi dalam mencapai tujuan tertentu dipengaruhi oleh faktor lingkungan, faktor job insecurity. Kedua variabel ini berpengaruh satu sama lain. Pada umumnya, sebuah insitusi baik swasta maupun pemerintah mempunyai tata kelola managemen yang sama. Pada institusi swasta, ciri utamanya antara lain : penggunaan sumber daya manusia yang sangat selektif dan profesional, metode yang digunakan sesuai standar operasional prosedur secara tegas, proses monitor dan evaluasi yang disiplin. Pada institusi pemerintah, ciri utamanya antara lain : penggunaan sumber daya manusia seringkali tidak profesional, penentuan jabatan tidak didasarkan kompetensi yang tepat, dan dasar mutasi jabatan yang tidak jelas (Sverke et al., 2002).Pengaruh ketidakpastian lingkungan di insitusi pemerintah, akan berdampak buruk terhadap kinerja dan prilaku pegawai. Menurut Sora et al.(2010) jabatan atau karier ditentukan oleh hubungan pribadi dengan atasan, kekerabatan partai politik tertentu, adanya hubungan koneksitas, kolusi dan nepotisme. Akibat dari semua ini adalah arah kebijakan dalam mencapai tujuan tertentu di pemerintah sangat tergantung dari periode masa jabatan kepala dari insitusi yang ditunjuk, akan timbul kesimpang siuran informasi dari atasan, serta kontrol penggunaan dana dan waktu yang tidak disiplin. Kondisi ini menimbulkan rawan korupsi.Ketidakpastian lingkungan adalah persepsi dari anggota organisasi atau pegawai dalam mengantisipasi pengaruh faktor lingkungan terhadap organisasi itu sendiri ...

The Village Credit Institution (LPD) as a rural microfinance institution, its operational activities are limited within the village area, experienced a fairly rapid development from eight units in 1984, reaching 1443 units in 2019, but there were 177 units (12.35 percent) not operating. The measurement of the performance of LPD is determined from the indicators of the level of health which are more assessed from financial ratios. In this study, non-financial variables were examined as variables that affect financial performance. This study aims to analyze the non-financial variables that determine the performance of LPD, which in this study are market orientation, entrepreneurial orientation, financial literacy, financial inclusion. The research population is LPD operating in Bali Province in 2019 as many as 1256 units. determined using the Slovin formula with an allowance of 10 percent, which is 93 units, Sampling with stratified proportional random sampling based on the health level of LPD, The method of analysis is Partial Least Square (PLS), it was found that the increase in entrepreneurial orientation, market orientation, financial literacy and the financial inclusion of the Village Credit Institution management has an impact on improving its performance. The implications for the management of the Village Credit Institution in improving its performance can increase entrepreneurial orientation, market orientation. financial literacy, management inclusion.