Penelitian ini bertujuan untuk mengetahui pengaruh struktur aset, profitabilitas, kebijakan dividen, pertumbuhan perusahaan dan ukuran perusahaan terhadap kebijakan hutang pada perusahaan perbankan yang listing di BEI tahun 2015-2018. Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar pada BEI yang berjumlah 42 perusahaan. Sampel yang digunakan dalam penelitian ini yaitu dengan menggunakan Teknik Pengumpulan Data (Purposive Sampling) yang terdiri dari 9 perusahaan. Penelitian ini menggunakan metode analisis data yang digunakan adalah analisis regresi linier berganda dengan program SPSS Versi 22. Hasil penelitian menunjukkan bahwa struktur aset tidak berpengaruh terhadap kebijakan hutang dengan nilai signifikan 0,090, profitabilitas berpengaruh terhadap kebijakan hutang dengan nilai signifikan 0,004, kebijakan dividen berpengaruh terhadap kebijakan hutang dengan nilai signifikan 0,002, pertumbuhan perusahaan  berpengaruh terhadap kebijakan hutang dengan nilai signifikan 0,000, ukuran perusahaan tidak berpengaruh terhadap kebijakan hutang dengan nilai signifikan 0,074. Hasil uji koefisien determinasi diperoleh R2 sebesar 0,792 atau 79,2%. Dapat diartikan bahwa 79,2% kebijakan hutang dalam model ini dipengaruhi oleh struktur aset, profitabilitas, kebijakan dividen, pertumbuhan perusahaan dan ukuran perusahaan. Sedangkan sisanya sebesar 20,8% dipengaruhi oleh faktor lain diluar model penelitian ini.

The effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitability to fraudulent financial statement. Essay. Tegal : Faculty of Economics and Business. Pancasakti University Tegal 2018. This study aims to obtain empirical evidence and to analyze the effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitbility to fraudulent financial statement which measured using fraud score model (F-Score). The data in this research uses secondary data which form the company's financial statement and annual report. The population in this study are all companies listed on Indonesia Stock Exchange in period 20142017. This study uses purposive sampling method to select sample from the population and obtained sample of 28 companies of consumer goods industries. The methode of data analysis is performed with classic assumption test, descriptive statistics analysis and hypothesis tested by multiple linear regression analysis with SPSS version 23. The results of this study shows that the financial targets and level of performance significantly to the fraudulent financial statement, however the financial stability, asset turnover ratio, audit committee’s financial expertise, and profitability is not significant to the fraudulent financial statement. Financial stability, financial targets, level of performance, asset turnover ratio, audited financial audit, and profitability simultaneously have a significant effect on fraud financial statements.

The purpose of this article is to explore in depth the literature on the theories and models that underlie ethical investment research. Through a literature review study, the research found 10 journals that are ready to be reviewed. The literature search found several theories and models that underlie ethical investment research. The theories and models include agency theory, Angel and Rivoli model (1997), Heinkel, Krause and Zechner model (2001), Barnea, Heinkel and Krause model (2005) and Hypothesis Model of Ethical Investment and Stock Price Relationship of Derwall, Koedijk and Ter Horst (2011).

The purpose of this research is 1) to obtain empirical evidence of Corporate Governance influence on Related Party Transaction, 2) to obtain empirical evidence of the influence of Ownership Structure on Related Party Transaction, 3) to obtain empirical evidence of the influence of Cash Flow Right to Related Party Transaction, 4) to obtain empirical evidence of Disclosure of rpt influence on the Related Party Transaction, 5) to obtain empirical evidence of Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt to Related Party Transaction. The result of the research is that there is no influence of corporate governance to related party transaction, there is positive influence of ownership structure to related party transaction, there is positive influence of cash flow right to related party transaction, there is positive influence of disclosure of rpt to related party transaction, there is influence of Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt to Related Party Transaction. The value of determination coefficient obtained is 0.314. it can be concluded that the contribution of corporate governance variable. Ownership structure, cash flow right, and disclosure of rpt to related party transaction amounted to 31.4% while 68.6% was caused by other unexplained factors. Keywords : Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt, Related Party Transaction.