Despite the fact that display rules are an important concept of theories of emotion and contemporary psychology, relatively little cross-cultural research has been done on them. This study examined cross-national differences in display rules of emotion, and investigated the degree to which those differences could be attributed to Individualism and Collectivism (IC) measured on the individual level. Participants in the US, Japan, South Korea, and Russia completed a comprehensive measure of display rules assessing behavioral tendencies for seven universal emotions in four social contexts in two rating domains. They also completed Matsumoto et al.'s (1997) Individualism-Collectivism Interpersonal Assessment Inventory. The results confirmed the existence of cross-national differences in IC and display rules, and indicated that IC and display rules were correlated. Significant differences between the countries remained even after IC was controlled for, and effect size analyses comparing cross-national differences when IC was controlled and not indicated that IC accounted for approximately 30% of the effect sizes related to cross-national differences. This study is unique in that it not only used the concept of IC to explain and predict differences; it also quantitatively assessed the degree to which IC contributed to those differences. These findings are discussed in terms of the utility of the IC concept to understanding cross-cultural and cross-national differences in emotion.

A career as an accountant is seen as promising bright prospects because this profession provides intellectual challenges and invaluable learning experiences. This study aims to determine the reasons for the accounting profession's career selection. This study uses the variables of financial rewards, professional recognition, professional training, job market considerations, and personality as factors that influence the choice of profession, namely public accountants, management accountants, accountant educators, and government accountants. The population in this study were all accounting students of semester seven and semester five who were active at STIE Perbanas Surabaya, with a total of 225 students for semester seven and 258 students for semester five. Research samples with non-probability techniques. The data of this study are primary data obtained from distributing questionnaires. Kruskal Wallis analysis technique is used to test the proposed hypothesis. Based on the test results, it was concluded that accounting students who chose the profession as public accountants, management accountants, educator accountants, and government accountants had different perceptions about the factors of financial rewards, professional recognition, professional training, and job market considerations. However, there was no difference in the perception of the personality.

This study aims to determine the effect of financial literacy, income, and financial behavior as intervening variables on investment decisions of active undergraduate students of accounting at UPN "Veteran" East Java. The population in this study were active students majoring in accounting at UPN "Veteran" East Java who had worked or were self-employed. The research method used is a quantitative method. The data collection method was carried out using a questionnaire in the form of a Google form. The analysis technique used is Partial Least Squares (PLS) with the help of SmartPLS 3.0 software. The results showed that financial literacy and financial behavior had a positive and significant effect on investment decisions, while income had no effect on investment decisions. Financial literacy has a positive and significant effect on financial behavior while income has no effect on financial behavior. In addition, the mediation test results show that financial behavior mediates the relationship between financial literacy and investment decisions and does not mediate the relationship between income and investment decisions. Keywords: Investment Decision, Financial Literacy, Income, Financial Behavior

Abstrak. Perusahaan yang terdaftar di BEI wajib mempublikasikan laporan keuangannya, publikasi yang mengalami keterlambatan akan mempengaruhi citra perusahaan di mata investor, karena jika mengalami keterlambatan menggambarkan kondisi perusahaan tersebut buruk. Tujuan penelitian ini untuk melakukan analisa dan mencari bukti empiris atas pengaruh ukuran perusahaan, return on asset serta solvabilitas terhadap audit delay. Peneliti menggunakan objek perusahaan yang bergerak di bidang perdagangan jasa dan investasi yang terdaftar di Bursa Efek Indonesia, dengan metode purposive sampling sehingga menghasilkan 95 data sampel, serta berupa data sekunder. Jenis penelitian ini kuantitatif. Analisis statistik mengunakan SPSS 25 dengan teknik analisis regresi linier berganda. Hasilnya mengindikasikan ukuran perusahaan tidak ada pengaruhnya tehadap audit delay, sedangkan profitabilitas dan solvabilitas secara bersama-sama berpengaruh terhadap audit delay.

Penelitian ini dilakukan untuk menguji  pengaruh CSR dan solvabilitas terhadap nilai perusahaan melalui GCG pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019. Jenis penelitian adalah kuantitatif menggunakan data sekunder dan alat uji Warp PLS dengan metode purposive sampling. Hasil dari penelitian ini yaitu GCG dapat dipengaruhi CSR, GCG tidak dapat dipengaruhi oleh solvabiitas, nilai perusahaan tidak dapat dipengaruhi oleh GCG, nilai perusahaan tidak dapat dipengaruhi langsung oleh CSR, nilai perusahaan dipengaruhi langsung oleh solvabiitas, nilai perusahaan tidak dapat dipengaruhi CSR melalui GCG, dan nilai perusahaan tidak dapat dipengaruhi oleh solvabilitas melalui GCG.