Research aims: This study aims to investigate the relationship between the level of digital financial literacy (DFL) and financial behaviors, namely saving behavior, spending behavior, and investment behavior among the millennial generation in Indonesia.Design/Methodology/Approach: A survey method was performed in this study, and 741 millennial generations aged 25–40 years from several cities in Indonesia participated in this study. The Structural Equation Model using SmartPLS was employed to estimate the relationship of the latent variable.Research findings: Based on the data, it was found that DFL had a positive effect on spending behavior, saving behavior, and investment behavior. In addition, this study also revealed that social factors such as income had a significant influence on the DFL.Theoretical contribution/Originality: This research provides a map of the level of digital financial literacy among the millennial generation in Indonesia. In addition, since there is a limited study related to digital financial literacy, this research contributes to the enrichment of literature, especially related to digital financial literacy.Practitioner/Policy implication: It is expected that this result will be used by policymakers to make a policy regarding digital financial literacy, especially for millennial generations.Research limitation/Implication: Most respondents who participated in this study came from West Sumatra, affecting the generalization of the research results.

Pengungkapan lingkungan merupakan salah satu bentuk tanggung jawab perusahaan terhadap lingkungan di sekitarnya. Pengungkapan lingkungan diharapkan juga dapat menarik para stakeholder untuk berinvestasi dan memberikan keuntungan pada perusahaan. Meskipun otoritas di beberapa negara masih tidak mewajibkan perusahaan untuk mengeluarkan pengungkapan lingkungan, pengungkapan lingkungan menjadi sesuatu yang penting karena mencakup seluruh aktivitas perusahaan dan dampaknya terhadap lingkungan. Namun, banyak perusahaan yang lebih berfokus pada kinerja perusahaan dan belum menyajikan pengungkapan lingkungan dalam laporan tahunannya. Oleh sebab itu, penelitian ini dilakukan untuk mengidentifikasi pengaruh antara kinerja keuangan dan karakteristik perusahaan terhadap pengungkapan lingkungan perusahaan. Variabel dependen dalam penelitian ini adalah pengungkapan lingkungan yang diukur dengan checklist items sesuai dengan Global Reporting Initiatives (GRI) Standard 2016. Terdapat empat variabel independen dalam penelitian ini yaitu: profitabilitas (Return on Equity - ROE), leverage, ukuran perusahaan dan tipe industri. Penelitian ini menggunakan data yang diperoleh dari laporan tahunan (annual report), laporan berkelanjutan (sustainability report) milik perusahaan yang terdaftar di Singapore Exchange (SGX) tahun 2018. Terdapat 61 perusahaan sebagai sampel dan diambil sesuai dengan metode purposive sampling. Penelitian ini menggunakan teknik analisis linear berganda sebagai metode analisis untuk menguji pengaruh dari variable-variabel independen terhadap pengungkapan lingkungan. Hasil penelitian menunjukkan bahwa ukuran perusahaan terbukti berpengaruh positif signifikan terhadap pengungkapan lingkungan. Hal ini memperkuat bukti bahwa semakin besar ukuran perusahaan, kesadaran perusahaan lebih tinggi untuk melakukan pengungkapan lingkungan. Sebaliknya tiga variabel lain yaitu profitabilitas, leverage, dan tipe industri terbukti tidak berpengaruh signifikan terhadap pengungkapan lingkungan perusahaan yang terdaftar di SGX.

Implementation of risk management applies not only to companies but also to universities. However, the implementation of risk management to universities is still limited and still needs improvement. This limitation is due to the absence of special units in universities dealing with risk management issues. This article focuses on the implementation of risk management at Universitas Negeri Semarang by using descriptive analysis. The results show that Internal Control Unit on Unnes has run the IIA (2009) mandate related to its participation in the implementation of risk management system by sticking to independence and objectivity. Furthermore, the implementation of three line of defenses on Universitas Negeri Semarang has not been able to be implemented. This is due to the lack of resources in the field of risk management, as well as limited scope. Therefore, it is expected that the internal control unit able to always increase their role in developing, implementing and evaluating risk management system in universities.

The audit quality becomes important in the realization of good corporate governance. There are several things that affect audit quality, namely the size of public accounting firm (KAP), specialist auditors, audit tenure, and so on. This study examines the influence of KAP size and specialist auditors on audit quality in banking companies in Indonesia. Furthermore, this study has a novelty on the use of audit committee variables as a moderating variable. The sample of this study is the audit report of banking company listed on the Indonesian Stock Exchange (IDX) in 2014-2018. Furthermore, the data analysis method uses MRA test with SPSS 21. The result of this study indicate that auditor specialization has a negative effect on audit quality. Whereas, the size of the KAP has no effect on audit quality. Furthermore, there is a significant influence between KAP size on audit quality that is moderated by the audit committee. However, the audit committee cannot moderate the relationship of the influence of auditor specialization on audit quality. This research contributes to the scientific literature related to audit quality.

The COVID-19 pandemic has forced all the universities in Indonesia to switch their on-campus learning to online learning. Some universities could only provide emergency online learning since they were not ready to conduct proper online learning. This switching may decrease the students' engagement with learning and impact their perceived competencies. Operational accounting competencies (OAC) are important basic competencies which allow accounting graduates to perform generic jobs in their field. Hence, this study attempts to identify the impact of emergency online learning on students' perceived OAC. A survey was used to collect data on the students' engagement with synchronous and asynchronous learning and OAC. The study collected 122 items of data and analysed them using descriptive and path analyses. The students have reported that synchronous learning-online classroom engagement-only had a small impact on improving their perceived OAC. The improvement in the students' perceived OAC was mainly caused by asynchronous learning in terms of active, collaborative and enrichment Heri Yanto