This study aims to obtain empirical evidence regarding the effect of profitability, liquidity, and leverage on financial distress (a case study of property and real estate sector companies listed on the Indonesian stock exchange for the period 2017 - 2019). The sample selection technique in this study was purposive sampling and obtained a sample size of 26 companies with 78 observations. The data analysis technique in this research is logistic regression analysis technique.The results of the research analysis show that the profitability variable has a positive regression coefficient of 0.109 with a significance value of 0.982> 0.05 so that the profitability variable has a positive and insignificant effect on financial distress. The liquidity variable has a negative coefficient of -0.048 with a significance value of 0.145> 0.05 so that the liquidity variable has a negative and insignificant effect on financial distress. The leverage variable has a negative coefficient of -653 with a significance value of 0.177> 0.05, so the leverage variable has a negative and insignificant effect on financial distress.

The purpose of this study was to determine the effect of managerial ownership structure on firm value with dividend policy as an intervening variable (case study on manufacturing companies on the IDX for the period 2014-2016). The number of samples taken was 42 manufacturing companies. Data collection is done through non-participant observation. Multiple regression analysis techniques and path analysis. Based on the results of the analysis it was found that the managerial ownership structure had a positive and significant effect on firm value. Managerial ownership structure has a positive and significant effect on dividend policy. Dividend policy has a positive and significant effect on firm value. This result supports Signaling theory, that dividend payments are a signal to the market, so dividend payments can increase market appreciation for the company's shares. Then there is an indirect effect of managerial ownership structure on the value of company with dividend policy as an intervening variable. This proves that dividend policy is an intervening variable that connects managerial ownership structure with firm value.

Fraud or commonly called fraud is a fraudulent act that is done intentionally to benefit one party (an individual, company or institution) unfairly or violates the law resulting in losses on the other party. This study aims to determine the effect of cash internal control, financial pressure, suitability of compensation, and individual morality for fraud. The population in this study were LPD employees throughout Tampaksiring Gianyar District. The number of respondents used was 63 peoples. The method used in determining the sample using the Slovin formula. Based on the results of this study indicate that financial pressure has a positive and significant effect on fraud, while internal cash control, suitability of compensation, and individual morality do not significantly influence fraud (fraud) in LPDs in Tampaksiring Gianyar District.

Financial performance is one of the measurement tools that users of financial statements use to measure or determine the quality of the business. The population is 161 people and Sampel from this data is 40 respondents were obtained. The data analysis techniques used analysis regresion, t-test and F-test. Based on the results of the study, it can be observed that: (1) the organizational culture does not have a significant influence on the financial performance of community credit institutions, obtaining the values of the regression coefficient 0.054 and sig 0.796. (2) The work environment has a significant positive influence on the financial performance of community credit institutions, obtaining regression coefficient values of 0.499 and 0.020 sig. (3) Competencehas a significant positive effect on the financial performance of community credit institutions, with regression coefficient values of 0.431 and sig 0.013. The advice researchers can give is that the Village Lending Institution in Denpasar City's South Denpasar District is expected to routinely provide socialization, training and mentoring to further enhance the proficiency of lending institutions for the villages.

Premature termination of the audit procedure is the act of stopping the audit procedure without replacing it with another procedure. The aim of this research is to inspect effect of supervision measures, audit risk, materiality, review procedures and quality control on premature termination of audit procedures. The study populasi is all auditors who are still active work in the Bali Public Accounting Firm (KAP). The sample method used was purposive sampling with 54 respondents. The data analysis technique used is multiple linear regression. The results of the supervision action test negatively influential prematurely discontinuance of audit procedure. Audit risk own positive influential on premature discontinuance of audit procedure. Materiality own positive influential on premature discontinuance of audit procedure. Quality control and review procedure negatively premature discontinuance of audit procedure.