Planned behavior theory as the theoretic foundation for knowing the influence of attitudes toward behavior, perceptive behavior control and subjective norm on the objective of the young generation to stock investment in the capital market. The data are collected by questionnaires distributed to 395 respondents. Hypotheses are tested with Partial Least Squares (PLS). Exploratory test is done first to determine the indicators in this research. The result shows that perspective toward behavior, perceptive behavior control and subjective norm positively and significantly affect the objective of the young generation to stock investment in the capital market  

Financial distress is a phase of the decline in the financial condition experienced by a company before the bankruptcy or liquidation occurs. One of the causes of financial distress is the company’s operating losses, caused its operating cash flow to be negative. During 2014-2016, there was 24 percent of manufacturing companies listed in Indonesia Stock Exchange (BEI) that has a negative pretax profit. The purpose of this study was to obtain empirical evidence of the effect of managerial ownership, institutional ownership, the proportion of independent commissioner board, and intellectual capital on financial distress. The population of this research is all of manufacturing companies listed on Indonesian Stock Exchange (IDX) on 2014-2016. The sample was taken using a non-probability sampling with a saturated sample technique. The numbers of samples analyzed were 423 financial reports of manufacturing companies published on IDX during 2014-2016. The analysis technique used in this research is multinomial logistic regression. It was found that managerial ownership has a negative effect on financial distress, institutional ownership has a negative effect on financial distress, proportion of independent commissioner has a positive effect on financial distress, and intellectual capital has a negative effect on financial distress.

A fraudulent financial statement is an issue that continues to be discussed as a form of deviation from corporate governance. Covid-19 pandemic has also demanded management to uphold the company's performance to have a good public image. Thus, the present study sets out to scrutinize the fraud pentagon theory on fraudulent financial statements. Each element is not able to be tested directly. However, there are proxies. The pressure element is proxied as a personal financial need. The opportunity is becoming the nature of industry. Each of the qualities of the external auditors as well as the change of directors propose rationalization and competence. The frequent number of CEO’s appearances in photos is a proxy of arrogance. The testing was carried out on the registered pharmaceutical companies of the Indonesian stock exchange in the span of the 2015-2019 period. The samples were selected by the means of sampling technique which is purposive. Data are scrutinized by the means of panel data regression. The analysis results show that the characteristics of the industry positively affects financial reports which are fraudulent. Changing top management positions such as directors can be an indication of financial reports which are fraudulent. The personal financial need variables, the caliber of external auditors and the quantity of CEO’s appearance in photos pose no effects on the fraudulent financial statements of the Indonesian's pharmaceutical companies.

The purpose of this study was to examine organizational culture in moderating the influence of internal control and community participation on fraud prevention in managing village funds during the covid-19 pandemic. The sample of this study was 27 villages in the province of Bali with 3 villages in each district/city having the highest Village Fund Direct Cash Assistance, so that there were 161 respondents. Data collected using a questionnaire. The data analysis technique used the Partial Least Square (PLS) method. Results show that internal control and community participation have a positive effect on preventing fraud in managing village funds during the Covid-19 pandemic. The results also show that organizational culture strengthens the influence of internal control and community participation on fraud prevention in managing village funds during the Covid-19 pandemic. This shows that the better internal control, and community participation which is strengthened by organizational culture, the prevention of fraud in the management of village funds during the covid-19 pandemic will be better.

Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh Pengungkapan Corporate Social Responsibility (CSR) pada Nilai Perusahaan dengan Profitabilitas dan Leverage sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2016. Jumlah sampel dalam penelitian ini adalah 41 perusahaan dengan 164 observasi karena terdapat 3 perusahaan pertambangan yang tidak memiliki informasi lengkap yang diperlukan dalam penelitian. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Berdasarkan hasil analisis penelitian ini ditemukan bahwa pengungkapan corporate social responsibility berpengaruh positif pada nilai perusahaan. Profitabilitas memperkuat pengaruh pengungkapan corporate social responsibility pada nilai perusahaan sedangkan leverage memperlemah pengaruh pengungkapan corporate social responsibility pada nilai perusahaan. Kata kunci: Nilai perusahaan, corporate social responsibility