This study aims to determine the effect of the mechanism of Corporate Governance, Audit Quality and Company Size on the integrity of financial statements in construction and building sub-sector companies listed on the Indonesia Stock Exchange (IDX). This study uses descriptive research with a quantitative approach and the data analysis method used is panel data regression analysis with EViews 12. The population of this study is all construction and building sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sample was determined based on the purposive sampling method, so that a sample of 12 companies was obtained. The data collection method uses documentation through the official IDX websitewww.idx.co.id. Based on the results of panel data regression analysis with a significance level of 5%, the results of this study conclude that: (1) Institutional ownership affects the integrity of financial statements. (2) Independent Commissioner, Audit Quality and Company Size have no effect on the Integrity of Financial Statements.

Abstrak– Penelitian ini bertujuan untuk mengetahui pengaruh modal dan biaya transaksi terhadapa laba / rugi investasi emas derivatif melalui PT. Trijaya Pratama Futures. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur dengan menggunakan aplikasi SPSS versi 25. Populasi dari penelitian ini adalah investor emas derivatif yang terdaftar di PT. Trijaya Pratama Futures tahun 2021. Sampel ditentukan berdasarkan metode convenience sampling, dengan jumlah sebanyak 30 investor emas derivatif. Teknik pengujian statistik yang digunakan adalah analisis linier parsial dan berganda. Hasil dari penelitian membuktikan bahwa (1) Modal berpengaruh terhadap Laba / Rugi Investasi Emas Derivatif dan (2) Biaya Transaksi berpengaruh terhadap Laba / Rugi Investasi Emas Derivatif.   Kata kunci : Modal, Biaya Transaksi, Laba / Rugi Investasi Emas Derivatif

This study aims to determine the effect of intellectual capital and corporate governance on the company's financial performance. Intellectual capital measurement uses three independent variables, namely Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Value Added Structural Capital (STVA), while corporate governance is proxied by institutional ownership, foreign ownership, and the proportion of independent commissioners, to the company's financial performance is proxied by the Return of Assets (ROA). The study was conducted on mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. By using purposive sampling method, obtained a sample of 10 companies. The results showed that Value Added Capital Employed (VACA), Structural Capital Value Added (STVA), and institutional ownership had an effect on the company's financial performance, while Value Added Human Capital (VAHU), and the proportion of independent commissioners had no significant effect on financial performance.

Penelitian ini bertujuan untuk menguji apakah terdapat Pengaruh Efektivitas Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, Dan Implementasi Good corporate governance Terhadap Fraud Di Masa Pandemi Covid-19. Penelitian ini menggunakan jenis penelitian kausalitas dengan pendekatan kuantitatif, yang diukur menggunakan metode berbasis regresi linier berganda dengan SPSS versi 24.00. Populasi dari penelitian ini adalah PT. Sarindo Makmur Sejahtera. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 30 responden. Data yang dikumpulkan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan angket berupa kuisioner yang disebarkan kepada karyawan PT. Sarindo Makmur Sejahtera. Pengujian hipotesis menggunakan uji t dan uji f. Hasil penelitian membuktikan bahwa (1) Efektivitas Sistem Pengendalian Internal berpengaruh terhadap Fraud di Masa Pandemi Covid-19, (2) Ketaatan Aturan Akuntansi berpengaruh terhadap Fraud di Masa Pandemi Covid-19, (3) Implementasi Good corporate governance berpengaruh terhadap Fraud di Masa Pandemi Covid-19. (4) Efektivitas Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, dan Implementasi Good corporate governance berpengaruh secara simultan terhadap Fraud di Masa Pandemi Covid-19