This study aims to determine dividend policy can be a mediating variable from the influence of leverage and profitability on firm value in LQ 45 index companies. This study uses quantitative research with purposive sampling technique and obtains 80 observational data. Data analysis techniques used include classical assumption test, simple linear regression, correlation coefficient and determination as well as hypothesis testing simultaneously or partially. The results of the study show that leverage and profitability have a significant effect on dividend policy. Profitability and dividend policy have a significant effect while leverage has no significant effect on firm value. Based on the Sobel test, dividend policy is not able to mediate leverage and profitability on firm value.

the Aspect of Human Rights (Research Study at the Office of Social Affairs and Community Empowerment), has been carried out as it should, in accordance with Law Number 35 of 2014 concerning Amendments to the Law Number 23 of 2002 concerning Child Protection (Supplementary Gazette of the State Gazette of 2014 Number 5606). The qualification/type of writing in this journal uses normative legal writing, and subsequently integrates it with sociological/empirical legal writing, and to analyze some of the problems in this journal, Satjipto Rahardjo's big theory of legal protection, Jeremy Bentham's middle theory, while Soerjono Soekanto's application/applied theory. The results of the field analysis show that legal protection for children as victims of economic exploitation has not been effective. This means that there are obstacles/obstacles in its implementation, including the obstacles faced in dealing with the problem of violence and economic exploitation of children, namely law enforcement in controlling children, not solving the root problem, only taking curative action, not preventing it. For this reason, it is hoped that the government together with law enforcers will pay more attention and take firm action regarding the problem of economic exploitation of street children, both in terms of guidance and legal sanctions for perpetrators of economic exploitation.

This study aims to examine the effect of career development and work environment on the performance of the Aceh Agriculture and Livestock Service Office employees. Data was obtained by distributing questionnaires to 100 employees. The data analysis method is Structural Equation Modeling (SEM). The results showed that career development and employee work environment had a significant effect on work motivation and employee performance. In addition, career development and work environment also have a direct effect on performance. Work motivation partially mediates the effect of career development, work environment on performance. The Department of Agriculture and Livestock is expected to improve career development in order to create a conducive work environment to improve employee performance at the Aceh Agriculture and Livestock Service Office.

In this study, researchers used respondent data, such as gender, age and length of employment of respondents in order to provide information about the characteristics of respondents. Where from the questionnaires distributed as many as 186. The discussion in this chapter is the result of field studies to obtain data on answers to questionnaires that measure the five main variables in this study, namely  budget participation, job characteristics, emotional intelligence, work motivation and power performance of budget users. Data analysis with parametric and non-parametric statistics using SEM-PLS (Structural Equation Modeling-Partial Least Square) regarding research variables, instrument testing, normality testing, hypothesis testing, and discussion of the results of hypothesis testing and Path Analysis. The effect of the X3 variable on X4 has a P-Values ​​value of 0.000 <0.05, so it can be stated that the effect of X3 on X4 is significant. The effect of the X3 variable on Y has a P-Values ​​value of 0.000 <0.05, so it can be stated that the effect of X3 on Y is significant. The effect of the X4 variable on Y has a P-Values ​​value of 0.213 <0.05, so it can be stated that the effect of X4 on Y is significant. The effect of the X1 variable on X4 has a P-Values ​​value of 0.066 > 0.05, so it can be stated that the effect of X1 on X4 is not significant. The effect of the X1 variable on Y has a P-Values ​​of 0.481 > 0.05, so it can be stated that the effect of X1 on Y is not significant. The effect of the X2 variable on X4 has a P-Values ​​value of 0.251 > 0.05, so it can be stated that the effect of X2 on X4 is not significant. The effect of the X2 variable on Y has a P-Values ​​value of 0.124 > 0.05, so it can be stated that the effect of X2 on Y is not significant.

Fleksibilitas yang dimiliki perusahaan untuk memilih metode akuntansi yang digunakan dalam penyusunan laporan keuangan sering digunakan oleh manajer untuk mencapai kepentingan mereka sendiri. Pilihan metode akuntansi yang disengaja dikenal sebagai manajemen laba. Manajemen laba perusahaan ditujukan untuk investor agar investor membeli saham perusahaan sehingga nilai saham akan meningkat yang akan meningkatkan nilai perusahaan juga. Manajemen laba dapat diminimalisir dengan menerapkan tata kelola perusahaan yang baik melalui praktik tata kelola perusahaan yang baik seperti komposisi komisaris independen, kualitas audit, kepemilikan institusional, kepemilikan manajerial, dan komite audit. Penelitian ini menguji pengaruh biaya akrual diskresioner dan diskresioner terhadap nilai-nilai perusahaan dengan tata kelola perusahaan yang baik sebagai variabel moderasi dalam perusahaan sektor manufaktur di indonesia. Data yang digunakan adalah data sekunder berupa laporan tahunan dan laporan keuangan perusahaan sektor manufaktur yang dipublikasikan di bursa efek indonesia. Sampel yang digunakan dalam penelitian ini adalah 47 perusahaan dengan periode observasi selama 5 (lima) tahun dari 2014-2018. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa akrual diskresioner parsial dapat berpengaruh positif pada model 1 dan negatif pada model 2 tetapi tidak signifikan terhadap nilai perusahaan, sedangkan biaya diskresioner memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. Untuk praktik tata kelola perusahaan yang baik, tidak ada praktik yang dapat memoderasi hubungan akrual diskresioner terhadap nilai perusahaan, sedangkan komisaris independen, kualitas audit, kepemilikan institusional, dan kepemilikan manajerial dapat memoderasi hubungan biaya diskresioner dengan nilai perusahaan. Pengaruh biaya akrual diskresioner dan diskresioner secara simultan berpengaruh signifikan terhadap nilai perusahaan dengan nilai koefisien determinasi sebesar 26,1% pada model 1, sedangkan pada model 2, biaya akrual diskresioner dan diskresioner dengan tata kelola perusahaan yang baik sebagai variabel moderasi berpengaruh signifikan terhadap nilai perusahaan dengan nilai koefisien determinasi 83,9%.