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Research was aimed to examine the indirect effect of ownership concentration on firm value through environmental performance. Firms with businesses at mining, manufacture, and agriculture sectors, and that listing at Indonesia Stock Exchange and participating with Environmental Performance Assessment Program (PROPER), were the sample of research. Research has given some results. Ownership concentration has positive impact non-linearly on environmental performance. Ownership concentration can increase firm value through strategy of improving environmental performance. These results supported stakeholder theory and legitimacy theory. Corporate action that adopts environmentally friendly issue was selected as strategy to create firm value.

The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon theory factors such as stimulus (financial target, financial stability, and external pressure), capability (change in director), collusion (total board of commissioners who have multiple positions), opportunity (ineffective monitoring), rationalization (auditor switching), and arrogance (frequency of the number of photos of the chief executive officer (CEO) in the annual financial statements) affect fraudulent financial reporting. The sample of this study comprises banking companies listed on the Indonesia Stock Exchange (IDX) in 2017–2021, with a total sample of 215 and data processing using SPSS 25 software. The results of this study indicate that external pressure and arrogance affect fraudulent financial reporting. However, financial targets, financial stability, ineffective monitoring, auditor switching, change in director, and collusion do not affect fraudulent financial reporting. Therefore, for a company to have a system for preventing the occurrence of embezzlement, the company has to create a system of detection, monitoring, and systems review policies in the field of human resources (HR).

The study was carried out explain the feasibility of the investment plan for additional garbage truck by Banjarmasin Environmental Service, viewed from the investment criteria assessment namely in the term of technical, social and econimic feasibility. It was a quantitative descriptive study. The data obtained in the form of Budget Execution Document, Local Revenue Receipt Report, Waste Retribution, and direct interview. The analysis technique is: knowing the source of investment funds, creating a forecast of retribution income during the economic age, making a forecast of operating cost over economic age, evaluating investment proposal with technical analysis, social and economic using NPV, IRR, CBA. The result indicated that (1) From the result of technical aspect and social aspects, the government investment investment for additional garbage truck is feasible to implement. (2) Net Present Value (NPV) method with a social discount rate 9% results negative NPV of Rp.-764.123.860. It means that the investment for additional garbage truck is not feasible. (3) The value of Internal Rate of Return (IRR) is not able to be found since the present value of cost is all negative. So, a positive NPV cannot be found. (4) From Cost Benefit Analysis (CBA) method, comparison result between benefit/cost yields a number of 0.49 which means less than 1. Thus, the feasibility analysis of the investment for additional garbage truck is not feasible.

Purpose: This study aimed to determine the ability of quality control to moderate the relationship between time pressure, locus of control, and professional skepticism of auditors. Method: The population included auditors in the city of Semarang, Indonesia. Data were collected using questionnaires distributed to 100 respondents with only 78 returned while the hypotheses were tested through the use of multiple regression methods.Findings: The results showed two hypotheses, the first and third, were not accepted. This, therefore, means time pressure does not affect professional skepticism and there was no moderating effect of quality control on this relationship. The remaining two hypotheses, second and fourth, were accepted. This indicates there was an influence of external locus of control on professional skepticism and quality control was able to moderate this effect.Novelty: The research’s originality was the use of Professional Skepticism variable which is made up of ethical dilemmas, knowledge and experience gap, deadline pressure, auditor characteristic, and feedback. However, several situational factors like the quality control are usually adopted in a public accounting firm as a moderating variable to improve the direct effect of certain determinants on professional skepticism Keywords: Professional skepticism, Time pressure, Locus of Control, Quality Control