Laba yang berfluktuasi sering dianggap sebagai sinyal buruk yang akan berdampak pada perilaku dysfunctional. Oleh karena itu, penelitian ini menguji pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap praktik income smoothing. Penelitian dilakukan di perusahaan manufaktur yang terdaftar di BEI. Sampel yang digunakan sebanyak 45 perusahaan. Metode analisis menggunakan regresi berganda. hasil empiris menunjukkan bahwa ukuran perusahaan dan profitabilitas tidak berpengaruh terhadap praktik income smoothing. Leverage berpengaruh negative signifikan  terhadap praktik income smoothing. Kata Kunci : ROA, DER, Total Aset, dan Income Smoothing

CSR is a form of sustainability activity that must be a concern for the company because it poses a risk to existence. This study aims to determine the effect of governance, political connections, and executive power on CSR performance. The research uses a quantitative approach with a positivism paradigm. The research population is all issuers of the manufacturing sector listed on the Indonesia Stock Exchange during the 2017-2021 period. The research sample was 89 companies with 445 observations. Data were analyzed using multiple regression. The results show that corporate governance has a positive effect on CSR performance, whereas executive power has a negative effect on CSR performance. The political connection does not affect CSR performance. This research confirms stakeholder theory, legitimacy theory, and agency theory. The study results are also useful for investors/creditors in making investment decisions in companies, and top management can adopt CSR strategies that affect sustainability. This study uses a more comprehensive measurement variable.

Purpose — This study aims to examine and analyze the effect of performance expectancy, effort expectancy, social influences, and facilitating conditions on the actual use of electronic payment-based accounting information systems. Design/methodology/approach — Data obtained through online questionnaires filled out by 247 active users of electronic payment systems. The analysis method used is a Structural Equation Modeling/SEM with a Partial Least Square/PLS test tool. Findings — Empirical evidence shows that performance expectancy, effort expectancy, social influences, and facilitating conditions significantly affect electronic payment systems' actual use. Practical implications — Electronic payment platforms are recommended to provide an electronic payment application system that can be used easily and usefully. The platform can use these results as a reference regarding customer behaviour in using an electronic payment-based accounting record system Originality/value — This study uses UTAUT which is modelled directly on actual use. Keywords — Accounting; System; Electronic Payments; UTAUT; and Actual Use. Paper type — Positive Paradigm Research Paper

Artikel ini bermaksud untuk mendiskusikan kembali hasil penelitian-penelitian terdahulu mengenai pro dan kontra penerapan Akuntansi Nilai Wajar (ANW) menggunakan metoda studi literatur. Hasil reviu artikel menemukan bahwa pendukung (pro) penerapan ANW menganggap penerapan ANW sudah tepat karena laporan yang disampaikan lebih relevan. Sedangkan, kelompok penentang (kontra) penerapan ANW menganggap penerapan ANW tidak tepat karena rendahnya reliabilitas dalam penyajian informasi. Kesimpulannya ANW memiliki faktor pendukung utama yaitu kondisi pasar. Jika kondisi pasar aktif, penerapan ANW dapat maksimal karena situasi pasar yang aktif dapat memberikan informasi yang relevan dan reliabel.

This study is aimed to learn and analyze the impact of institutional ownership, corporate governance, and dividend policy on reducing the indication of expropriation. Multiple linear regression was employed as the method for data analysis. The population of this study was manufacturing companies listed in Indonesia Stock Exchange (IDX) during the period of 2017. The sampling process was conducted by using the purposive technique. The result shows that institutional ownership, good corporate governance, and dividend policy (DPR) negatively affect the indication of expropriation practice. It suggests that institutional ownership, good corporate governance, and dividend policy (DPR) can reduce the indication of expropriation practice explained in agency theory type II.