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The purpose of this study is to investigate the impact of individual characteristics on employee performance of millennial employees. Furthermore, the study was also to test the moderating effect of training on the impact of individual characteristics on employee performance of millennial employees. This research was conducted from six business entities in Yogyakarta which were engaged in media and information technology sectors. This research used saturation sampling. Primary data was obtained by circulating questionnaires to 250 millennials employees, but only 118 questionnaires were returned. The data were analyzed with PLS-SEM using SmartPLS 3.00 application. The result revealed that individual characteristics have a positive and significant impact on employee performance of millennial employees. Furthermore, training cannot moderate the impact of individual characteristics on employee performance. From these findings, we need to underline that the millennial employee's performance would increase if millennial employees increased their individual characteristics in their working activity.

This study aims to examine whether there is an influence of leverage on earnings response coefficients with corporate governance as moderation. This study uses 108 data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the year of observation 2016 to 2018. The analysis technique used in this study is a moderated regression analysis using SPSS version 24. The results of this study provide empirical evidence that leverage has an effect but not significant on the earnings response coefficient. This study also provides empirical evidence that corporate governance is unable to strengthen or weaken the effect of leverage on the earnings response coefficient.

This research aims to examine the effect of psychology factors toward voluntary tax compliance on personal taxpayers who have a business (MSME) in Malang Raya. Kirchler, Hoelzl, & Wahl (2008) define voluntary tax compliance as the obedience based on the feeling of trust towards the tax authority. This feeling of trust towards tax authority can be created from the procedural justice obtained and felt by the taxpayers. Tax knowledge of taxpayers is also expected to strengthen the effect of perception of procedural justice towards voluntary tax compliance and the trust towards the tax authority. The researcher employed samples of personal taxpayers who have a business (MSME) in Malang Raya through a convenience sampling method. The samples of this research were 405 respondents and were analyzed by using the SEM-PLS method with WarpPLS 6.0. The research results show that procedural justice perception affects the trust towards the authority and voluntary tax compliance, the trust towards the authority also mediates the effect of procedural justice perception towards voluntary tax compliance, but tax knowledge is not proven of strengthening procedural justice perception towards the trust towards the authority and voluntary tax compliance. The result indicates that to increase tax compliance the authority must make sure the fair procedure according to taxpayers. The fair procedure will establish trust in the authority and make taxpayers easier to comply. Tax knowledge doesn’t make the effect stronger because taxpayers only judge to comply according to the easy and simple procedure of tax system

The purpose of this study is to find out about the setting of the authority of the Indonesian National Army (TNI)  overcoming the armed separatist movement, armed insurgency, and acts of terrorism in Law NRI Number. This research is normative legal research using the statutory approach, historical approach, comparative approach, philosophical approach. The analysis technique is done by qualitative juridical analysis. The results showed that the legis ratio of regulating the authority of the Indonesian National Army in overcoming armed separatist movements, armed insurgency, and acts of terrorism in RI law number 34 of 2004 concerning the Indonesian National Army was departed from the desire to abandon the dual function model of ABRI, namely as a security and security forces and as a social-political force. As a social and political force, ABRI at that time had a role as a stabilizer, a dynamist, as a pioneer, and as an implementer of Pancasila democracy. With the enactment of RI law number 34 of 2004 concerning the Indonesian National Army, changing the Indonesian National Army as a means of defense of the Unitary State of the Republic of Indonesia, which is tasked with implementing a state defense policy to uphold national sovereignty, maintain territorial integrity, and protect national security, carry out military operations for war and military operations other than war, and actively participate in the task of maintaining regional and international peace

The purpose of this paper is to analyze the Legis Ratio in the regulation of Ministerial Regulations in Article 8 of Law 12 of 2011 concerning Formation of Regulations and Regulations as amended by Law 15 of 2019 concerning Amendments to Law 12 of 2011 concerning Formation of Regulations. This research is normative legal research with a philosophical approach, conceptual approach, comparative law, and historical approach. The legal materials used are primary, secondary, and tertiary legal materials. basic norms and laws and regulations, while secondary sources include new and current scientific knowledge which includes books, research reports, journals, magazines Tertiary sources namely black law dictionary, abstracts and other tertiary sources Analysis of legal material is carried out with descriptive perspective. The results showed that the regulation of Ministerial Regulations departs from the desire to re-regulate clearly the existence of Ministerial Regulations previously stated in the Explanation of Law 10 of 2004 concerning Formation of Legislation so that the existence of Ministerial Regulations has stronger legal legitimacy in the legislation system Indonesia. The Ministerial Regulation provides the legal basis for the Minister to form laws and regulations in their respective fields as an assistant to the President in carrying out governmental power.

This study examines the relationship between stock price crash risk (SPCR) or the risk of a stock price collapse with strategy, practice, and quality of sustainability reports. This research uses archival data and verification methods. Data analysis using descriptive statistics, regression, classic assumption, and path analysis. This phenomenon arose due to the large number of SPCRs which resulted in losses for investors in the capital market. Samples were taken based on judgment sampling and found 304 reporting studied during the period from 2010-2017 (8 years). The outcomes of this study are the strategy and practice of standalone sustainability reports have a positive effect on the quality of sustainability reports. The quality of sustainability reports (SRQ) mediates the strategy and practice of standalone sustainability reports against SPCR.

The purpose of this research is to find out how to resolve corruption on the basis of the value of state loss with an economic approach to the law. This research is normative juridical research with a statute approach, comparative approach, case approach and conceptual approach. This research shows research on the philosophy of eradicating corruption, restoring state losses, and high efficiency in order to realize economic growth and national development through an economic analysis approach to the application of its law. The results showed that the PTPK Law was made for economic stability, therefore, solving the problem of corruption cannot be separated from the consideration of the country's economy, and the costs that pose a relative risk to state expenditure affecting the country's economy. The juridical reality, the regulation of additional criminal charges, namely the penalty of paying as much as the amount of corrupt compensation as stated in Article 18 paragraph 1 letter (b) of the PTPK Law, if it is related to empirical facts about the imbalance between costs and the recovered economic value, is the reality is that the series of state expenses have increased.    

The purpose of this research is to empirically prove the effect of executive compensation on the accounting fraud and the influence of directors' gender in moderating the effect of executive compensation on accounting fraud. The sample of this study is obtained from a manufacturing sector public company listed in the Indonesia Stock Exchange. The analysis technique uses multiple regression methods and moderated regression analysis (MRA). There are 394 observations of data obtained during 2016-2018 by using the purposive sampling method. The results of this study indicate that executive compensation has no effect on accounting fraud and the directors' gender does not moderate the effect of executive compensation on accounting fraud. The implication of this research theory shows that accounting fraud is not related to Positive Accounting Theory and Gender Socialization Theory. The practical implication of this research is that to prevent accounting fraud in companies, there is no need to pay attention to executive compensation and the directors' gender

This study aims to determine the effect of financial rewards (given and not given), personal costs (low and high) and reporting channels (anonymous and non-anonymous) on whistleblowing intentions. This study also analyzes the interaction effects among financial reward and personal cost, financial reward and reporting channel as well as personal cost and reporting channel on whistleblowing intentions. Participants in this study involve 65 finance and accounting employees of state universities in Bali. This research employs a 2x2x2 experimental design. The results of this study indicate that whistleblowing intentions are greater when given financial rewards compared to not given financial rewards, in low personal cost compared with a high personal cost, reported through anonymous reporting channels than in non-anonymous reporting channels. The results of the interaction effect indicate that greater whistleblowing occurs when given a financial reward (case at a low personal cost), through non-anonymous reporting channels. The results also confirm that higher whistleblowing intentions appear in a low personal cost through anonym reporting channels.

This study aims to empirically examine the impact of tax penalties, tax audits, and taxpayers’ awareness of corporate taxpayer compliance and the role of compliant intentions as the moderating variable in its correlation. The analytical method used is the Multiple Linear Regression (Multiple Regression Analysis) and the Moderated Regression Analysis (MRA). The population of this study is the corporate taxpayers in North Banjarmasin Tax Office in 2019 with a sample of 142 corporate rate taxpayers. The sampling method used is convenience sampling. The results show that tax penalties, tax audits, and taxpayers’ awareness positively affect corporate taxpayer compliance. However, the compliant intention is unable to moderate the effect of fines, tax audits, and taxpayers’ awareness toward corporate taxpayer compliance. This is due to the applied penalties and tax audits following the taxation laws and the corporate taxpayer’s awareness of the importance of taxation as the source of state income. The purposes of this research are to provide inputs and references for the tax authorities and taxpayers, to examine further about tax penalties and tax audits that have been implemented, and to raise awareness among taxpayers for complying with taxes. Then, this research is influenced by external factors and internal factors, namely penalty sanctions, tax audits, and awareness of taxpayers who make taxpayers compliant with taxes, so that the presence or absence of intentions will continue to make taxpayers obedient to taxes.

This study aims to examine the effect of the audit committee and internal audit on the audit report lag and examine the relationship between the audit committee and the internal audit moderated by the size of a public accounting firm. This study uses 220 samples of manufacturing companies listed on the Indonesia Stock Exchange based on purposive sampling. The analytical method used is Partial Least Square (PLS). The results show that the audit committee influences the audit report lag while the internal audit has no effect. The size of a public accounting firm successfully moderated the relationship between the audit committee and audit report lag, but failed to moderate the relationship between the internal audit and audit report lag

This study aims to empirically examine the effect of tax fairness and tax knowledge on tax compliance for Micro, Small and Medium Enterprises (MSMEs). Azmi and Perumal (2008) identified five of tax fairness dimensions: general fairness, exchanges with the government, special provisions, tax rates structure, and self-interest. Tax knowledge related to tax calculation, tax payment, and tax reporting. This study used a survey method by distributing the questionnaire. The sample used was Micro, Small and Medium Enterprises (MSMEs) in Malang city through the cluster random sampling method. The data obtained were 107 respondents who were processed with the help of SPSS 24. Two regression analyses used in this study are multiple linear regression analysis and simple linear regression analysis. The results of the study using multiple linear regression analysis showed that the three dimensions of tax fairness that affect MSMEs compliance are general fairness, tax rates structure, and self-interest. The results from the simple linear regression analysis show that tax knowledge influences MSMEs' compliance.

This study aims to empirically examine the influence of intellectual capital towards company value and also its influence while being moderated by institutional ownership. This study uses purposive sampling to determine samples from manufacturing companies listed in Indonesia Stock Exchange during the year of 2014–2018. The total sample obtained in this study is 301 from the 720 population of data throughout the research year. Data analysis techniques use multiple regression and moderated regression analysis (MRA) methods. The results of this study show that Intellectual Capital has a positive significant effect on company value while institutional ownership does not have a significant effect on moderating the influence of intellectual capital towards company value. The practical implication of this study is to provide information to managers or owners of public manufacturing companies and investors about the importance of intangible assets investment like intellectual capital as the competitive strategies to achieve more optimal company value, as well as for regulator to make clear regulations about the disclosures of intangible assets.

This study aims to examine and prove empirically the effect of perceived usefulness, perceived ease of use, social influence, facilitating conditions on tax compliance. The sample selection technique uses convenience sampling obtained 100 samples taxpayers in Directorate General of Taxation III East Java. Data analyzed using partial least square. The result shows that (1) perceived ease of use does not affect tax compliance. (2) Perceived usefulness has a positive effect on tax compliance. (3) Social influence has a positive effect on tax compliance. (4) Facilitating conditions does not affect tax compliance.

This study aims to verify the correlation between corporate governance mechanisms, reflected independent commissioners, audit committee and audit tenure to audit report lag, and the audit complexity has able to moderate the relationship between corporate governance mechanisms to audit report lag. This study uses a population of manufacturing companies that publish their financial statements on the Indonesian Stock Exchange in 2015-2017. The samples are selected with a purposive sampling method. There is 100 manufacturing company selected as the sample for the period of 2015-2017. This study was tested by using the Moderate Regression Analysis test. The results of this study indicate that the audit committee and audit tenure have a negative effect on audit report lag, but the independent commissioner has an insignificant effect on audit report lag. Audit complexity is proven to increase audit report lag as an increase audit committee. This research provides the capital market authority (OJK) to issue policies and strict sanctions, thus encouraging companies to publish audited financial statements more time.

The objective of this study is to ex?mine the imp?ct of profit?bility ?nd feminism of bo?rd of directors on corpor?te sust?in?bility perform?nce. This study ?lso investig?tes the role of independent bo?rd in moder?ting the rel?tionship between profit?bility ?nd feminism of bo?rd of directors on corpor?te sust?in?bility perform?nce. The ?n?lysis of this study use moder?ted regression ?n?lysis with b?l?nced p?nel d?t?. The s?mple consists of 51 firms, b?sed on purposive s?mpling method. The results find th?t profit?bility ?nd feminism of bo?rd of directors h?ve neg?tive effect on corpor?te sust?in?bility perform?nce. The result ?lso shows th?t independent bo?rd moder?tes the rel?tionship between profit?bility ?nd feminism of bo?rd of directors on corpor?te sust?in?bility perform?nce.

This research is the use of cloud-based regional information management system (IT) by applying existing theories. The purpose of this study is to investigate enablers and inhibitors including the dual factor theory of the use of cloud-based regional management information systems. This research directly empirical tests in Jember Regency, include: IT infrastructure problem variables on the perceived of usefulness, IT infrastructure problem variables on the perceived ease of use, IT infrastructure problem variables on the use of cloud-based regional management information systems, perceived usefulness of cloud-based regional management information systems and perceived ease of use of using regional management information systems cloud based. The sample selection technique in this study uses purposive sampling and data analysis uses multiple regression. The data that has been analyzed using smartPLS version 2. The results show, first the IT infrastructure problems negatively affect the perceived usefulness. Second, IT infrastructure problems negatively affect perceived ease of use. Third, IT infrastructure problems negatively affect the use of cloud-based regional information systems. Fourth, perceived usefulness has a positive effect on the use of cloud-based regional information systems. Fifth, the perceived ease of use for the use of cloud-based regional information systems.

This study was aimed to prove the research hypothesis that there are effects of financial ratios, which consist of profitability, leverage, and liquidity on the financial statements fraud risk, and the quality of auditors are able to moderate the relationship between financial ratios to financial statements fraud. This study uses a population of manufacturing companies that publish their financial statements on the Indonesian Stock Exchange in 2016-2017 will also be summarized and inferred. This study uses purposive sampling so that the study sample amounted to 275 firm years. The dependent variable uses the financial statements fraud risk with the proxy Dechow F-score. The independent variable in this study consisted of profitability with ROA ratio, leverage using the calculation of the ratio of total liabilities to total assets, and liquidity using the calculation of the ratio of total current assets to current liabilities. The moderating variable in this study is auditor quality as a moderating variable with a dummy variable. The Hypothesis test conducted is using moderated regression analysis (MRA). The results of this study indicate that the financial statements fraud risk is influenced by financial liquidity ratios, while financial ratios of profitability and leverage have not been proven to affect financial report fraud. This study provides a contribution by providing evidence that the quality of auditors can suppress fraudulent actions on financial statements with low profitability. This research provides information to regulators to pay more attention to companies that experience liquidity problems, and become input for regulators to make rules that improve the quality of auditors.