This study aims to analyze the effect of liquidity risk and firm size on profitability in the banking sector listed on the Indonesia Stock Exchange in the period 2016-2018. Liquidity risk in this study is proxied by using factors that can be managed by the bank to avoid the threat of liquidity risk.Liquidity risk in this study is proxied by loan debt ratio, while firm size uses a natural logarithm from total assets. The sampling technique uses a purposive sampling method that is by using certain criteria. The population in this study was all banking companies listed in Indonesia Stock Exchange. The sample used in this study are 30 banks.The analysis was carried out using multiple regression analysis. The results of this study indicate that loan debt ratio has aninsignificant effect on bank profitability. Firm size has a positive  and significant effect toward profitability in banking sector in Indonesia.Keywords: Liquidity Risk, Firm Size and ProfitabilityJEL Classification Codes:  C12, G21, L25

This study aims to examine the direct effect of the characteristics of the Management Accounting System (SAM) on the performance of SMEs. Further, this study also examines the role of innovation as a mediating variable. This study's sample consists of managers or finance departments from SMEs in Rembang Regency. Associative research is used. In this study, quantitative data was collected through primary sources. In this study, data processing algorithms were calculated utilizing SEM-based variants (SEM PLS) and a smart PLS software program. The study's findings support the concept that management accounting systems influence the performance of SMEs. The ability to innovate moderates the indirect influence of management accounting systems on the performance of SMEs. This research's contribution is projected to aid SMEs by focusing on innovation strategies, management accounting systems in SME decision making connected to performance, and competitive advantage of SMEs.

This study aims to examine the mediating role of intellectual capital and the moderating role of business age on the effect of financial inclusion on the performance of the MSME cluster. The sample in this study were members of the Batik Tulis, Processed Fish and Coffee Lelet MSME cluster in Rembang Regency, Central Java, Indonesia with a total of 134 respondents. Data collection techniques using survey methods with questionnaires. The sampling technique used is saturated sampling. Data analysis uses structural equation modeling with the help of WarpPLS. The results of the study show that financial inclusion has no significant positive effect on MSME performance, intellectual capital has a significant positive effect on MSME performance and financial inclusion has a significant positive effect on intellectual capital. The results of this study also found evidence that intellectual capital plays an important role in mediating the effect of financial inclusion on MSME performance, and the age of the business can strengthen the relationship between financial inclusion and MSME performance

The Micro Small and Medium Enterprises (MSMEs) sector is critical pillars of the Indonesian economy. The COVID-19 pandemic has had a negative impact on MSMEs. The existence of activity violation policies, namely lockdown and social distancing, needs to be anticipated by MSME actors because it has changed consumer behavior and business competition. Digital transformation is a solution for MSMEs to survive the COVID-19 pandemic. The objective of this study is to investigate the impact of access to finance on MSME performance moderated by digitalization. This study utilized 83 MSMEs as a sample. Data was collected by distributing questionnaires to MSME owners who were selected as research samples. Data analysis was performed using the Moderated Regression Analysis (MRA) method. The results of the study indicated that digitization significantly strengthens the relationship between financial access and MSME performance. For MSME actors, digitization will also make it simpler to introduce products, boost turnover, and assist with recording and producing financial reports.

Penelitian ini bertujuan untuk menguji pengaruh pergantian manajemen, financial distress, dan opini audit terhadap auditor switching. Variabel dependen dalam penelitian ini adalah auditor switching, sedangkan variabel independen yang diukur dalam riset ini adalah Pergantian manajemen, financial distress, dan opini audit. Jenis penelitian ini adalah penelitian kuantitatif. Populasi yang dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Penelitian ini memiliki 24 sampel perusahaan untuk 3 tahun observasi. Jenis data yang digunakan adalah sekunder yang diambil dari laporan keuangan perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil analisis dalam penelitian ini menunjukkan bahwa variabel opini audit berpengaruh negatif terhadap auditor switching. Sedangkan pergantian manajemen, dan financial distress, tidak berpengaruh terhadap auditor switching. Koefisien Determinasi (R2) dalam penelitian ini adalah sebesar 23% sedangkan sisanya dijelaskan oleh variabel lain diluar penelitian ini.