This study aims to determine and prove the effect of tax avoidance and profitability with the moderating variable of good corporate governance on firm value. Manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020 are the population of this study. A sample of 20 companies was optained using purposive sampling technique. WrapPLS 7.0 for windows is used as a tool in the Structural Equation Model (SEM) analysis method in this study. This study optained result stating that there was no effect of tax avoidance o firms value. Meanwhile, it was found that firm value was positively influence by profitability. Good corporate governance cannot provide a moderating effect on the relationship between tax avoidance and firm value, but good corporate governance provides a moderating effect and strengthens the relationship between profitability and firm value. Keywords : Tax Avoidance; Profitability; Firm Value; Good Corporate Governance

<p><em>The </em><em>purpose of this research is to test the influence of job complexity against audit judgment; job knowledge against audit judgment; job experience against audit judgment and self-efficacy moderating job complexity, job knowledge also job experience against audit judgment. In this study using several related theories, namely theory of planned behaviour, social cognitive theory and also attribution theory. The method used in this research is quantitative method by using primary data obtained by spreading questionnaire and measured using likert scale. The object of this research is auditors at public accounting firms in East Surabaya. This study uses proportional random sampling techniques. The sample used in this study was 100 respondents. The analytical technique used in this study was Partial Least Square (PLS) using WarpPLS 6.0</em><em>. </em><em> the results of this research are interpreting that job complexity has not influences against audit judgment; job knowledge has a positive and significant influences against audit judgment; job experience has a positive and significant influences against audit judgment; self-efficacy has a moderating influence with negative and significant effect of job complexity, job knowledge and job experience against audit judgment.</em></p><p><strong><em>Keywords: </em></strong><em>Job Complexity, Job Knowledge, Job Experience, Self-Efficacy, Audit Judgment</em></p>

This study aims to analyze: Student Academic Fraud in Online Learning Systems with Self-Efficacy as Moderating Variable: Dimensions of Diamond Theory and Information Technology Abuse. The population used in this study were undergraduate students majoring in accounting at UPN Veterans East Java, Class of 2018 totaling 224 students and Class of 2019 totaling 293 students, so the total population in this study was 517 Accounting students at UPN Veterans East Java, Class of 2018 and 2019. Research This study uses a probability sampling technique and the results obtained are 226 respondents. The analysis in this study uses the Partial Least Square (PLS) approach. The results of this study show that pressure and opportunity has a positive but not significant or no effect on accounting student academic fraud in the online learning system. Rationalization, ability, and misuse of information technology has a positive effect on accounting student academic fraud in online learning systems. Self-efficacy is able to moderate, more precisely, strengthen the influence of pressure on accounting student academic fraud in the online learning system. Self-efficacy is not able to moderate the effect of opportunity, rationalization, ability, and misuse of information technology on accounting student academic fraud in the learning system.