Capital structure is the mix (proportion) of a company's long-term permanent funding indicated by debt, preferred stock equity and ordinary shares. The purpose of this study was to determine the effect of profitability, company size, asset structure and sales growth on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange in 2012 - 2016. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange ( IDX) in 2012-2016 totaling 149 companies. The sampling technique used a purposive sampling method so that the number of samples of 25 companies was obtained. The method of collecting data in this study is the documentation method. The data analysis method used is multiple linear regression. The results showed that the variable profitability and firm size did not have a significant effect on capital structure. Variable asset structure and sales growth had a significant effect on capital structure. Suggestions that can be given is that for future research, it is expected to increase the variables that affect capital structure such as liquidity ratios, business risks, liabilities and so on. For investors, it is necessary to look at the company's capital structure as a consideration for investing in order to get the return value as desired and for the manufacturing industry to be able to consider asset structure factors and maintain sales growth to remain stable in managing the company.

This study aims to determine the effect of company size, profitability, solvency and auditor opinion on audit delay, and to determine the ability of company size to moderate the effect of profitability, solvency and auditor opinion on audit delay. This research is a quantitative study, with the study population being mining companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique using purposive sampling technique obtained samples of 29 companies. Data collection uses the documentation method, with analysis techniques using multiple linear regression. The results of the study at the significance level of 5% indicate that: 1) profitability has no significant effect on audit delay, 2) solvency has a significant effect on audit delay, 3) auditor's opinion has no significant effect on audit delay, 4) company size has a significant effect on audit delay, 5) company size does not strengthen and weakens the effect of profitability on audit delay, 6) firm size does not strengthen and weaken the effect of solvency on audit delay, 7) firm size does not strengthen and weaken the influence of auditor opinion on audit delay.

The hospital is a health institution engaged in the field of services that are required to create good health services in operational services. In creating good service, research is needed. This study aims to determine (1) the influence of Operational Audit on the Effectiveness of Health Services at the Hospital (2) the influence of Internal Control on the Effectiveness of Health Services at the Hospital (3) Pengauh Audit Operational and Internal Control on Health Services Effectiveness at the Hospital.The selected population is all employees at RSU Fastabiq Sehat PKU Muhammadiyah Pati which amounted to 200 people. Sampling technique using purposive sampling technique with sample amounted to 90 people. Variabe in this research is operational audit, internal control, and effectiveness of health service. Data collection techniques through questionnaires. Data analysis methods include analytical prerequisite test and hypothesis test. Prerequisite test analysis includes linearity test, multicollinearity test and heteroscedasticity test. Hypothesis test in this research using multiple regression analysis, coefficient of determination, partial test (t test) and simultaneous test (F test).Considering the multiple linear regression model, Y = 6,229 + 0,237X1 + 0,594 X2. The results of this study indicate that the Operational Audit and Internal Control there is a positive and significant influence on the Effectiveness of Health Services at the Hospital.Based on the results of the study, it is recommended that Fastabiq Health Hospital PKU Muhammadiyah Pati should add a good medical tool so that the services provided to be more effective. As well as Accounting and Management Information Systems owned by the hospital should be developed better again to improve internal control of the hospital, so as to improve the effectiveness of health services at the hospital.

At this time the development of Islamic financial institutions is growing so rapidly. This can be seen from the many Islamic banks and other Islamic financial institutions such as Islamic Financial Services Cooperatives (KJKS). For the sake of transparency, accountability and comparability of sharia financial reports, it is necessary to have SAK syariah which regulates it, especially SAK 102, but there are still many KJKS that have not implemented it. The purpose of this study was to determine the suitability between the application of murabahah financing accounting with SAK 102 at KJKS Ibu Mandiri Ungaran. The informants in this study were managers and tellers at KJKS Ibu Mandiri. The research variables are murabahah financing at KJKS and SAK 102. Data collection methods are interviews and documentation to collect data about the application of murabahah financing accounting. Methods of data analysis using descriptive qualitative method. The results of the study show that KJKS has not fully implemented SAK 102. Because the recognition of receivables, calculation of fines, presentation and disclosure of murabahah financing is not in accordance with SAK 102. The advice given is KJKS Ibu Mandiri to carry out murabahah financing accounting in accordance with SAK 102 related to recognition, measurement, presentation and disclosure.