This research aims to determine the effect of information asymmetry and profitability on real earnings management. The research method used is quantitative with annual report data from a sample of manufacturing firms listed on the Indonesia Stock Exchange in 2016-2020 which were selected based on purposive sampling. The number of samples used in this study was 515 firmyears. The hypothesis was tested by multiple linear regression test. The findings found in this research are the independent variables, namely information asymmetry, which has a significant effect on real earnings management with abnormal Cash Flow Operations (Abn CFO) and abnormal production costs (Abn PROD), but has no significant effect on real earnings management with abnormal discretionary expenses (Abn DISC). Profitability has a significant effect on real earnings management with the three proxies (Abn CFO, Abn PROD, and Abn DISC). However, if the research focuses on firms suspecting real earnings management, information asymmetry has an effect on earnings management with the Abn DISC.

Abstract-Community Entrepreneurship Education Program(CEEP) at the Community Learning Center (CLC) in Banten province seems not to be ready, independent, and developed in entrepreneurship. In an effort to establish the independence of the CEEP in Banten, the patterns of independent education have been formed. Patterns of independence in CEEP were done in two patterns, i.e. the pattern of opportunities and the pattern of challenges. These two patterns based on the willingness and ability of entrepreneurs. The willingness and ability of entrepreneurs will grow the possibility of new ventures and grow new business types. To grow a new venture, the activities undertaken by the CEEP should be directed and integrated with the aim of the regency/city government so that the learning has an impact on self-reliance and community expectations.

This research aims to test the effect of financial pressure, opportunity, rationalization (fraud triangle), gender, and workload on the action of fraud. The data used in this research is the primary data using questionnaires that were distributed to 60 respondents with the technique of sampling slovin. The respondent of this research is an academic community of regional work unit of Department of Accounting, Faculty of Economics and Business, Yogyakarta "Veteran" National Development University. This research using quantitive methods such as multiple linear regression analysis. This research found that the action of fraud is not affected by pressure, opportunity, rationalization, gender, and workload.

This study aims to investigate empirical proof of the effect of media coverage, environmental sensitivity, environmental management system, and customer closeness on the environmental disclosure of companies listed on the Indonesia Stock Exchange in 2018-2020. The population in this study is all environmental disclosure on the company’s sustainability report listed on the Indonesia Stock Exchange in 2018-2020. This study sampling method is purposive sampling, with 15 companies meeting the criteria as the sample with 45 firm-years. This study was tested using multiple linear regression. The results of this study show that environmental sensitivity and customer closeness effect on company’s environmental disclosure. In contrast, media coverage and environmental management system do not affect the company’s environmental disclosure.Keywords: Environmental Disclosure, Media Coverage, Environment Sensitivity, Environmental Management System, Customer ClosenessABSTRAKPenelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh liputan media, sensitivitas lingkungan, Environmental Management System (EMS), dan kedekatan konsumen terhadap pengungkapan lingkungan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020. Populasi penelitian ini adalah seluruh pengungkapan lingkungan yang dilakukan perusahaan dalam laporan keberlanjutan oleh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode 2018-2020. Metode pengambilan sampel dipilih menggunakan metode purposive sampling sehingga perusahaan yang memenuhi kriteria sebagai sampel sebanyak 15 perusahaan dengan total observasi sebanyak 45 perusahaan-tahun. Penelitian ini diuji dengan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa sensitivitas lingkungan dan kedekatan konsumen berpengaruh terhadap pengungkapan lingkungan perusahaan sedangkan liputan media dan Environment Management System (EMS) tidak berpengaruh terhadap pengungkapan lingkungan perusahaan.Kata Kunci: Pengungkapan Lingkungan, Liputan Media, Sensitivitas Lingkungan, Environmental Management System, Kedekatan Konsumen