Cost of equity is the cost incurred by the company to meet the rate of return expected by investors, either in the form of dividends or capital gains Since investors wanted a rate of return on the investment, then the company should compensate the shareholders with the economic return implicit in forecasting in the future, which may be different from the previous performance. The company's incapability in controlling the cost of equity can increase the occurrence of financial distress, which in turn can decrease the firm value. The purpose of this research is to find out whether the cost of equity can influence the occurrence of financial distress, which suffers a substantial reduction in firm value. The research variables are cost of equity as an independent variable, Financial distress as a mediator and Firm Value as an independent variable. The population of the research is the go public companies in the corporate governance perception index ranking by Corporate Forum for Governance in Indonesia. The sample selection of the study using the purposive sampling method so that the number of samples is 144 companies. The result shows that the cost of equity has a significant effect on financial distress and Firm Value, but the financial distress doesn't affect firm Value.

The spread of the Corona virus is getting bigger and bigger, making people keep their distance from each other. Social distancing is the new rule from the government that people should adapt. It influences how people choose the electronic money to pay without contact each other. The use of electronic money led to the Cashless Society. This study aims to explain the effect of benefits, convenience, and security & risk effects on the e-money payment system in the digital era in the midst of the Covid-19 outbreak. This research is included in the primary research which includes 107 respondents. The analysis used is multiple linear regression analysis. The results of this study are that the perceived benefits and benefits variables partially have a positive and significant effect on the interest in using e-money, and the variables of trust and influence have a negative effect on the use of e-money.

Free Cash Flow, in general, being a problem for the company if it is not good in controlling. The manager can use free cash flow for actions that can harm the company. Leverage is a cost that can control the usage of free cash flow for the company's activity, which in turn can improve financial performance. The purpose of this study is to examine the role of leverage in mediating the relationship between free cash flow and financial performance. The research variable consists of Free Cash Flow as the independent variable, the Leverage as the mediator and Financial Performance as the dependent variable. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange periods 2011-2015. The sampling method is purposive sampling with criteria, and the samples that meet the criterion are 70 manufacturing companies. The research model is used Warp PLS 3.0. The results show that free cash flow has an effect on financial performance, and Leverage mediates the relationships between free cash flow and financial performance. This research contribute a novelty of science in the field of management accounting, and has positive implications for companies in determining control strategies of free cash flow through the leverage could improve the financial performance.

The purpose of this research is to analyse the part of agency cost reduction, firm's corporate governance quality in its relation with corporate social responsibility (CSR), and firm's value. The sample used in this research are firms that have CSR information disclose in their annual company's report and firms that are joining corporate governance ranking conducted by The Indonesian Institute for Corporate Governance (IICG) publicized as CGPI (Corporate Governance Perception Index) year 2006-2012. The research outcomes demonstrate that CSR produces a direct positive result to firm's value. It also demonstrates that agency cost reduction has a role as an intermediary between CSR and firm's value. Other outcomes demonstrate that firm's corporate governance quality do not moderate correlation between CSR and agency cost reduction.

No abstract