This article presents to find out the motivate managers in managing earnings, including profitability, leverage, and company size. This studies is still a hot topic of discussion among researchers, so much research has been conducted since 2018. This study aims to discuss the effect of profitability, leverage, company size on earnings management in LQ 45 companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study uses descriptive statistical analysis using secondary data with descriptive statistical tests. Followed by the classical assumption test using the multiple regression model hypothesis testing method. Several conclusions can be drawn that there is profitability that has no effect on earnings management, the leverage variable has a negative effect on earnings management, the firm size variable has no negative effect on earnings management. It is recommended for further research to increase the number of years tested, so that the research results can be more accurate.

This article discusses the factors that affect the amount of bank credit during the covid-19 pandemic. The decline in the number of loans disbursed in early 2020 led to overall economic instability. This phenomenon has sparked interest in researching factors affecting the amount of credit to provide solutions to the problems faced. Unlike previous research, this research focused on the amount of credit disbursed during the Covid-19 pandemic. In addition, this study also used all samples of conventional commercial banks registered with financial services authorities in Indonesia. The data used are banking financial reports in 2020 and 2021. This study analyzes banking performance as measured by the ratio of CAR, OEOI, LDR, NIM, and ROA whether or not it affects the amount of credit disbursed during the Covid-19 pandemic. The research method used is a test of classic assumptions and multiple linear regression analysis. The analysis results show that CAR, NIM, and ROA significantly positively affect the amount of credit distributed. Meanwhile, the LDR significantly negatively affects the amount of credit disbursed. These four variables affect the amount of credit disbursed by the bank. Bank management must pay attention to banking performance, especially the ratio of CAR, NIM, ROA and LDR so that the role of banks in disbursing loans remains optimal during the Covid-19 pandemic. The limitation in this study is that the number of variables studied is only 5 that have not shown a major influence in influencing the amount of credit disbursed. Further research is expected to examine many variables that show a large influence on the amount of credit disbursed to provide solutions for banks in increasing the amount of credit.

This article presents to find out the market's reaction to abnormal return and trading volume activity indicators to the PSBB and PPKM policies. The policy is still a hot topic of discussion among researchers, making many studies carried out since 2021. This study aims to find out and analyze the differences in Average Abnormal returns and trading volume activity on shares of consumption companies before and during the PSBB and PPKM policies. This study used a quantitative descriptive method using secondary data with a descriptive statistical test. It continued with a classical assumption test using the paired sample T-test method. Several conclusions can be drawn that there is no significant difference in abnormal returns before and during the PSBB policy and PPKM policy; there are significant differences in stock trading volumes before and during the PPKM policy. The limitation of this study is that this study uses short window periods that are unlikely to be able to capture events as a whole.