The objective of this study is to examine whether earnings management choices is different in changes of corporate life cycles (growth to mature and mature to stagnant). This earnings management behavior AbstrakTujuan dari penelitian ini adalah menguji apakah terdapat perbedaan pilihan manajemen laba dalam perubahan siklus hidup perusahaan (growth ke mature dan mature ke stagnant). Perbedaan perilaku manajemen laba ditunjukkan dengan manajemen laba akrual dan manajemen laba riil. Manajemen laba riil diindikasikan dengan tiga proksi, yaitu abnormal CFO, abnormal expenses, dan abnormal production costs sedangkan manajemen laba akrual diindikasikan dengan discretionary accruals. Penelitian ini menggunakan data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2000-2009. Pengelompokan siklus hidup perusahaan menggunakan variabel dividend payout, sales growth, capital expenditure value, dan umur perusahaan. Data dikumpulkan dengan menggunakan metode purposive sampling. Total sampel sebanyak 58 perusahaan. Hasil penelitian ini menunjukkan bahwa perusahaan yang berada pada titik kritis growth-mature dan mature-stagnant melakukan manajemen laba yang menaikkan laba. Tetapi penelitian ini tidak dapat membuktikan bahwa perusahaan yang berada pada titik kritis growth-mature dan maturestagnant melakukan manajemen laba riil.Kata Kunci: manajemen laba riil, manajemen laba akrual, siklus hidup perusahaan

This study aimed to analyze the response of investors to the announcement of the financial statements of the banking sector. The population in this study was the banking industry. This study used purposive sampling method. Based on sampling techniques the number of samples in this study were 11 banks. The research period was 2002-2014. The analysis technique used was panel data regression. The result showed that investor response to the financial statements of banks which faced cost stickiness was weak. The increase of cost stickiness on banking sector led the weak investor response to the announcement of the financial statements of banks. In the banking companies facing cost stickiness problem, earnings prediction accuracy reduced. This causes the income statement would provide information that was less important to the earnings prediction in the next periods. AbstrakPenelitian ini bertujuan untuk menganalisis respon investor terhadap pengumuman laporan keuangan sektor perbankan. Populasi dalam penelitian ini adalah industri perbankan. Penelitian ini menggunakan metode purposive sampling. Berdasarkan teknik sampling jumlah sampel dalam penelitian sejumlah 11 bank. Periode penelitian tahun 2002-2014. Teknik analisis yang digunakan regresi berganda data panel. Hasil penelitian menunjukkan lemahnya respon investor terhadap laporan keuangan perbankan yang menghadapi kos stickiness. Kenaikan kos stickiness sektor perbankan menyebabkan lemahnya respon investor terhadap pengumuman laporan keuangan perbankan. Pada perusahaan perbankan yang menghadapi masalah kos stickiness, akurasi prediksi laba berkurang. Hal ini menyebabkan laba yang dilaporkan akan memberikan informasi yang kurang penting bagi prediksi laba periode mendatang.

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Learning activities during the Covid-19 pandemic have changed the paradigm of education and require all parties to change the learning system using online media. This includes assessment activities for students. Therefore it is necessary to have an alternative assessment model that supports a good and effective online learning process, both for educators and students. This study seeks to provide an overview of alternative forms of assessment and evaluation that can be used as a model for educators in assessing and evaluating student learning outcomes during the Covid-19 pandemic that hit Indonesia. This research is a type of qualitative research. Researchers obtained data from the results of literature studies from various books, journals, scientific papers, and also other documents that examine assessment and evaluation of learning, both in general and specifically examining the assessment and evaluation of online learning. The results of this study are several forms of assessment models that can be applied in the online learning process, including online-based assessment, portfolio assessment, and character assessment.

The purpose of this study is to examine the influence of competence, Independence, Pressure of Obedience and internal control system to Audit Quality based on Internal Audit Capability Model (IACM) and gender as mediating variable. This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of auditors by taking into account the competence, independence, and pressure of obedience and internal control system to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of auditors in the Inspectorate of East Java Province which amounted to 53 auditors. The results of this study indicate that competence and internal control system affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence, pressure of obedience and gender do not affect the Audit Quality based on Internal Audit Capability Model (IACM).