This study aims to determine whether the earnings management influences market reaction and whether audit quality moderates the relationship between earnings management and market reactions. The research sample has 115 manufacturing companies that go public in Indonesia Stock Exchange listed in 2013 – 2015 so that the number of samples (n) = 345 observations. Discretionary accruals are used to gauge the earnings management.. This study uses boostrap test to examine the hypothesis. The result shows that earnings management affects the market reaction positively. So it indicates if the market still gives a positive reaction to the report that generates earnings even though it contains earnings management. The interaction between book value equity and audit quality has a significant positive effect on the relationship between earnings management and market reaction.    

This study explores the role of perceived usefulness and perceived ease of use towards the intention of using QRIS for MSMEs in Semarang City’s Traditional Market based on the Technology Acceptance Model (TAM). Quantitative research with a causal design was applied in this study. The population of this study is the traders in the traditional market of Semarang City. Empirical data were collected through questionnaires from 100 respondents and analyzed using SmartPLS based on the SEM-PLS method. The results of this study confirm that perceived usefulness and perceived ease of use have a positive and significant impact on the intention to use QRIS. Thus, this study is consistent with the efforts of the government and Bank Indonesia in encouraging the acceleration of the implementation of digital payments or the National Non-Cash Movement (GNNT) and the development of the MSMEs digitalization program.Keywords: Usage Intentions, MSMEs, QRIS, Digital Payment, Technology Acceptence ModelABSTRAKTujuan dari penelitian ini ialah mengeksplorasi peran persepsi kemanfaatan dan persepsi kemudahan terhadap intensi penggunaan QRIS bagi pelaku UMKM di Pasar Tradisional Kota Semarang berdasarkan konsep Technology Acceptance Model (TAM). Penelitian kuantitatif dengan desain kausal diaplikasikan dalam studi ini. Populasi penelitian ini ialah para pedagang di pasar tradisional Kota Semarang. Data empiris dikumpulkan melalui kuesioner dari 100 responden dan dianalisis menggunakan SmartPLS berdasarkan metode SEM-PLS. Hasil studi ini mengkonfirmasi bahwa persepsi kemanfaatan dan persepsi kemudahan memiliki dampak yang positif dan signifikan terhadap intensi untuk menggunakan QRIS. Dengan demikian, studi ini konsisten dengan upaya pemerintah dan Bank Indonesia dalam mendorong percepatan implementasi digital payment atau Gerakan Nasional Non Tunai (GNNT) dan pengembangan program digitalisasi UMKM.Kata Kunci: Intensi Penggunaan, UMKM, QRIS, Digital Payment, Technology Acceptence Model

Manufacturing stocks are the most sensitive sector to changes in macroeconomic conditions and have different stock return volatility. Return is the rate of return obtained from the investment. The purpose of this study was to analyze the different effects of macroeconomic indicators such as inflation, interest rates and the IDR/USD exchange rate on stock returns in the manufacturing sector. Another factor that is thought to influence stock returns is the debt to equity ratio. This research is a quantitative research with the object of research on manufacturing companies listed on the IDX. The sample used is manufacturing companies that meet the criteria, so that obtained 76 companies during the years 2007-2009. Research data obtained by using documentation techniques. From the data obtained and analyzed using the SPSS 17.00 program, with multiple linear regression analysis tools. The results of this study indicate the results of 2 independent variabels, namely interest in the exchange rate and foreign exchange rates have a significant effect on stock returns with a negatif coefficient indicated by the significance level of 0.000 and 0.001. While the other 2 independent variabels, namely inflation and DER have no significant effect on stock returns, this is indicated by a significance level of 0.527 and 0.63.

<p>Tujuan penelitian ini adalah untuk mengetahui pengaruh kemudahan terhadap keputusan menggunakan <em>E-Banking</em> pada BNI 46 KC Karangayu Semarang dengan minat nasabah dan kepercayaan sebagai variabel mediasi. Populasi dalam penelitian ini adalah seluruh nasabah yang terdaftar sebagai pengguna <em>E-banking </em>di Bank BNI 46 KC Karangayu Semarang sebanyak 44.380 nasabah (data EIS BNI 46 KC Karangayu Semarang). Teknik pengambilan sampel pada penelitian ini digunakan teknik <em>Simple Random Sampling </em>yaitu pengambilan sampel dengan acak sederhana dimana setiap unit analisis memperoleh kesempatan yang sama untuk dipilih sebagai sampel penelitian. Jumlah sampel yang diperoleh adalah 100 responden (dibulatkan ke atas agar dapat mewakili jumlah populasi). Metode analisis yang digunakan adalah pengujian instrumen data, uji kelayakan model, uji asumsi klasik, analisis jalur (<em>Path Analysis</em>).</p><p>Kemudahan teknologi berpengaruh positif terhadap minat nasabah yang dapat dilihat dari angka signifikansi sebesar 0,000 &lt; a = 0,05 dan angka t test = 31,684 &gt; t tabel = 1,661.  Kemudahan teknologi berpengaruh positif terhadap kepercayaan nasabah yang dapat dilihat dari angka signifikansi sebesar 0,000 &lt; a = 0,05 dan angka t test = 35,738 &gt; t tabel = 1,661. Kemudahan teknologi berpengaruh positif terhadap keputusan menggunakan <em>E-Banking</em> yang dapat dilihat dari angka signifikansi sebesar 0,000 &lt; a = 0,05 dan angka t test = 28,490 &gt; t tabel = 1,661. Minat nasabah berpengaruh positif terhadap keputusan menggunakan <em>E-Banking</em> yang dapat dilihat dari angka signifikansi sebesar 0,000 &lt; a = 0,05 dan angka t test = 42,141 &gt; t tabel = 1,661.</p><p>Kepercayaan nasabah berpengaruh positif terhadap keputusan menggunakan <em>E-Banking</em> yang dapat dilihat dari angka signifikansi sebesar 0,000 &lt; a = 0,05 dan angka t test = 45,695 &gt; t tabel = 1,661. Kemudahan teknologi berpengaruh positif terhadap keputusan menggunakan <em>E-Banking</em> dengan minat nasabah sebagai mediasi yang dapat dilihat dari angka signifikansi sebesar 0,000 &lt; a = 0,05 dan angka t test = 5,177 &gt; t tabel = 1,661. Kemudahan teknologi berpengaruh positif terhadap keputusan menggunakan <em>E-Banking</em> dengan kepercayaan nasabah sebagai mediasi yang dapat dilihat dari angka signifikansi sebesar 0,000 &lt; a = 0,05 dan angka t test = 7,070 &gt; t tabel = 1,661.</p><p> </p><p>Kata kunci : Kemudahan, keputusan menggunakan <em>E-Banking</em>, minat nasabah dan kepercayaan</p>

Quick Response Indonesian Standard (QRIS) is the standardization of QR codes as a technology for payment systems established by Bank Indonesia on January 1, 2020. This standardization was formed to provide an easier and more efficient cashless payment system, especially for MSMEs. This study targets to analyze factors, namely product knowledge, perceived usefulness, perceived ease of use, and perceived risk of the intention of using QRIS in Traditional Market MSMEs in Semarang City. The model in this study was developed from the Technology Acceptance Model (TAM) framework and adapted to the context of MSMEs in Indonesia. This research uses an associative quantitative approach. The population in this study was traders in seven traditional markets in the Semarang City area. As empirical data was collected through a questionnaire involving 105 respondents from traders in the traditional market of Semarang City, then analyzed with SEM-PLS analysis techniques with SmartPLS software. The results showed that product knowledge, perceived usefulness, and perceived ease of use positively and significantly affected the intention of using QRIS. Then, perceived risk negatively and significantly affects the intention of using QRIS