ABSTRAK Pasar modal merupakan istilah yang masih asing di kalangan masyarakat luas. Pemerintah melalui BEI mulai melakukan edukasi dengan menggandeng perguruan tinggi untuk memberikan wawasan kepada mahasiswa mengenai pasar modal, karena mahasiswa merupakan calon investor muda yang lebih terbuka wawasannya mengenai hal-hal yang baru, termasuk pasar modal. Dalam memutuskan berivestasi di pasar modal, banyak faktor yang dapat mempengaruhi, seperti persepsi atas risiko dan modal investasi minimal. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi atas risiko dan modal investasi minimal terhadap minat berinvestasi di pasar modal dengan menggunakan mahasiswa sebagai sampel penelitian. Metode yang digunakan untuk menganalisis data dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa persepsi atas risiko dan modal investasi minimal berpengaruh terhadap minat berinvestasi di pasar modal. Kata kunci: modal investasi, keputusan berinvestasi ABSTRACT Capital market is a term that is still foreign to the community. The government through IDX began to educate by cooperating with universities to give students education about capital market, because students are young prospective investors who are more open to their insights about new things, including the capital market. In deciding to invest in the capital market, many factors can affect, such as perceptions of risk and minimal investment capital. This study aims to determine the effect of perceptions on risk and minimum investment capital on the interest of investing in the capital market by using students as research samples. The method used to analyze the data in this study is multiple linear regression analysis. The results showed that the perception of risk and Keywords: minimal investment capital, investment decision

This study aims to determine the effect of Debt to Equity Ratio (DER), Firm Size, Current Ratio (CR), and Working Capital Turn Over (WCTO) on Return on Assets (ROA) of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The period of this research is 2016-2018. The study population includes all Manufacturing Companies listed on the Indonesia Stock Exchange during 2016- 2018. The sample selection technique uses a purposive sampling method and data obtained by 47 companies. The data analysis method used is multiple linear regression analysis. The results of this study indicate the Debt to Equity Ratio (DER) has a negative and significant effect on Return On Assets (ROA). Firm Size, Current Ratio (CR), and Working Capital Turn Over (WCTO) have a positive and significant effect on Return On Assets (ROA). Adjusted R Square value of 0.447 means that 44.7% of the Return On Assets (ROA) variable is influenced by Debt to Equity Ratio (DER), Firm Size, Current Ratio (CR), and Working Capital Turn Over (WCTO) variables, while the remaining 55.3% is influenced by other factors not examined in this study.

The development of an increasingly advanced economy and technology not only have a positive impact on the company but can also have a negative impact because it is used by those who want to benefit instantly.Cheating is often done, among others, manipulating the recording of financial statements, document removal, and profit mark-up that can be detrimental. For this reason, an independent third party that is considered capable of bridging the interests of agents and principals is needed. This research aimed to determine the effect of independence, competence, red flags and auditor responsibility on the auditor's ability to detect fraud. The grand theory used in this research is agency theory. The population of this study are auditors who worked on Public Accounting Firm (KAP) in Bali and listed on Directory of the Indonesian Institute of Certified Public Accountants, Indonesian Accountants Association East Indonesia Regional Coordinator in 2018. This study used a non-probability sampling technique that was purposive sampling with 59 respondents person. The colleted data using by questionnaire a four-point Likert scale to avoid multi interpretable, the central tendency effect is to reduce the bias of the research results on the neutral answers from the respondents. The data analysis technique used in multiple linear regression SPSS 20 (Statistical Pack age For the Social Sciences). The result of this research showed that independence, competence, red flags and auditor responsibilities have an influence on the auditor's ability to detect fraud.Keywords: independence, competence, red flags, auditor responsibility, auditor's ability to detect fraud.

The purpose of this study was to determine the effect of accounting information systems (X1) on employee performance (Y) at PT. BPR Adiartha Udiana, the influence of internal control (X2) on employee performance (Y) at PT. BPR Adiartha Udiana, the effect of work motivation (X3) on employee performance (Y) at PT. BPR Adiartha Udiana, and the effect of simultaneous accounting information system (X1), internal control (X2), work motivation (X3) on employee performance (Y) at PT. BPR Adiartha Udiana. The population in this study amounted to 46 people. The data analysis technique used is multiple linear regression analysis. The conclusion obtained is that the accounting information system (X1) partially has no influence on employee performance (Y) at PT. BPR Adiartha Udiana indicated at a significance value of 0.729 greater than 0.05. Internal control (X2) and work motivation (X3) partially have a positive influence on employee performance (Y) at PT. BPR Adiartha Udiana, this can be seen at a significance value of 0.041 and 0.016 smaller than 0.05. Accounting information system (X1), internal control (X2) and work motivation (X3) have a simultaneous effect on employee performance (Y) at PT. BPR Adiartha Udiana indicated at a significance value of 0,000 smaller than 0,005. The magnitude of the influence of accounting information systems, internal control and work motivation on employee performance at PT. BPR Adiartha Udiana amounted to 67.7% and the remaining 33.3% was influenced by other variables not examined in this study.

This study aims to determine the effect of understanding tax regulations, perceptions of tax rates, and motivation to pay taxes on tax compliance with individual taxpayers at KPP Pratama Gianyar. Taxes have a big role for state revenue, so the government must make efforts to maximize revenue from the tax sector. Besides that, it also requires high compliance for taxpayers to fulfill their tax obligations. The population in this study is an individual taxpayer who is registered at KPP Pratama Gianyar. The sample in this study was 100 taxpayers. The method of collecting data using a questionnaire. The questionnaire was tested for validity and reliability before collecting research data. The data analysis method used is multiple linear regression analysis. The results of this study indicate the understanding of tax regulations, perceptions of tax rates, and motivation to pay taxes have a positive and significant effect on tax compliance with individual taxpayers at KPP Pratama Gianyar. The value of the coefficient of determination (Adjusted R Square) in this study was 0.835, which means that the Tax Paying Compliance variable was influenced by 83.5% by the variables tested in this study, the rest was influenced by other variables outside of this study.