Responsibilities of auditors currently do not only focus on assessing the fairness of financial statements and detecting fraud, but also assess the company's ability to maintain its survival. This is due to the demands of the shareholders to the auditor to provide early warning about the prospects of a company as consideration before deciding on an investment decision. The research's goals were to examine the effect of audit quality, debt default, and opinion shopping from going concern opinion. The samples of this research were Manufactures Company that listed in Indonesian Stock Exchange (ISE) from 1997 until 2002. Regression logistic is used in this research for examining the hypothesis. Result of this research, debt default was significant, but the other variables (audit quality and opinion shopping) weren't significant with going concern opinion.

The development of fintech has led to several application innovations in financial services such as payment instruments, loan tools and others that are becoming known in this digital era. Some business actors such as MSMEs in Demak Regency have also used this financial technology (fintech) for the convenience of running a business. The survey results show that MSMEs are still not optimal in the use of fintech as well as the level of inclusion is still relatively low. The problem in this study is that there is a gap regarding the effect of financial literacy and technology-based fintech services on financial inclusion. The population in this study were all MSMEs in Demak Regency. Collecting data using cross section data with sampling method using accidental sampling. The analysis tool uses double step multiple regression by performing other tests such as normality test, classical assumption deviation test, goodness of fit test and coefficient of determination test. The results show that financial literacy has a significant positive effect on financial inclusion (H1 is proven) fintech-based financial services have a significant positive effect on financial inclusion (H2 is proven). This increasingly complex business world has an impact on the demands or desires of business people for speed in transactions which are constrained by distance and time. Increased knowledge and behavior as well as attitudes in the financial sector have an impact on the fulfillment of technology-based financial services as well as on increasing the use of financial applications

Perbankan merupakan lembaga keuangan yang memiliki peranan dalam sistem keuangan di Indonesia. Kinerja keuangan perbankan atau kesehatan perbankan dapat dilihat melalui kinerja profitabilitas. Dalam mengukur profitabilitas bank yang go public, penelitian ini menggunakan Return On Asset (ROA). ROA lebih memfokuskan pada kemampuan perbankan untuk memperoleh earning dalam operasi perusahaan. Penelitian ini merupakan pengembangan dari penelitian Hardiyanti (2016) dengan menambah variabel Capital Adequacy Ratio(CAR).Penelitian ini mengambil obyek pada perbankan go public di Indonesia sebanyak 43 perbankan. Sampel yang digunakan untuk penelitian adalah sebanyak 41 bank (2 bank tidak dapat digunakan). Metode pengambilan sampel menggunakan purposive sampling. Alatanalisis menggunakan regresi berganda dengan tiga tahapan regresi.Hasil penelitian menunjukkan bahwa Loan to Deposit Ratio (LDR) mempunyai pengaruh positif signifikan terhadap Net Interest Margin (NIM) dan negative tidak signifikan terhadap Return On Asset (H1 dan H4 ditolak). Biaya Operasional terhadap Pendapatan Operasional (BOPO) mempunyai pengaruh negative signifikan terhadap Net Interest Margin (NIM) dan terhadap Return On Asset (H2 dan H5 diterima). Capital Adequacy Ratio (CAR) terbukti mempunyai pengaruh positif tidak signifikan terhadap Net Interest Margin (H3 ditolak) dan negative signifikan terhadap Return On Asset (H6 diterima). Net Interest Margni (NIM) Bank Go Public di Indonesia mempunyai pengaruh positif signifikan terhadap Return On Asset (H7 diterima). Hasil perhitungan sobel test menunjukkan bahwa Net Interest Margin (NIM) terbukti sebagai variable mediasi untuk Loan To Deposit Ratio (LDR) dan BOPO terhadap Return On Asset (ROA), sedangkan pada variabel Capital Adequacy Ratio (CAR) tidak terbukti sebagai mediasi.

This research aims to determine the effect of organizational culture that moderates the effect of work motivation on the performance of Moro Berkah Village Owned Enterprises (Bumdes) employees in Mororejo village, Kaliwungu, Kendal, Central Java. The background is from the relatively young age of the organization, as well as the unprofessional performance of Bumdes Moro Berkah employees. The independent variables in this study are work motivation and organizational culture as moderating variables. This research is a quantitative research, with data collection techniques through distributing questionnaires to 40 employees. The data analysis technique used simple linear regression analysis and moderated regression analysis (MRA). The results show that work motivation has a positive and significant effect on employee performance, and organizational culture strengthens the influence of work motivation on employee performance.