This study aims to analyze the effect of profitability, leverage, firm size, institutional ownership and managerial ownership of earnings management. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2010 to 2015. The sample in this study as many as 47 companies for 6 years.The result of analysis shows that profitability have a significant positive effect to earnings management, firm size and managerial ownership negatively affect earnings management, while leverage and institutional ownership have no effect to earnings management. While jointly shows that the variable profitability, firm size, leverage, institutional ownership and managerial ownership have a significant effect on earnings management. Keywords: Profitability, Leverage, Company Size, Institutional Ownership, Managerial Ownership and Profit Management,

This research aims to analyze the effect of education levels, business scale and length of business on the use of accounting information. The population in this study were all MSMEs in Ciawigebang sub-district as many as 380 MSMEs. While the sample in this study were 79 MSMEs using the slopin formula and random probability with the provision of sample proportions. The data analysis technique used in this study is multiple regression analysis.Based on the results of the study indicate that the level of education, business scale, and duration of business have a significant positive effect on the use of accounting information. Thus, the level of education, business scale and duration of business are determinants of the use of accounting information on MSMEs.�Keywords: use of accounting information, education level, business scale, length of business

This study aims to analyze the effect of profitability, leverage, company size, and environmental performance to environmental disclosure. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2014 until 2016. The sample in this study were 71 companies for 3 years. The method of analysis used in this study is multiple regression analysis.The results show that profitability and leverage have no effect on environmental disclosure, while firm size and environmental performance have positive effect on environmental disclosure. Taken together, the variables of profitability, leverage, firm size and environmental performance have significant effect on environmental disclosure.��Keywords: Profitability; Leverage; Size; Environmental Performance; Environmental Disclosure

Adanya tindakan korupsi yang dilakukan oleh aparatur pemerintah desa mengenai penyelewengan penggunaan dana desa di Kecamatan Cibeureum sehingga asas pengelolaan keuangan desa secara akuntabilitas belum sepenuhnya dilaksanakan dengan benar. Tujuan: Penelitian ini bertujuan untuk menghasilkan bukti atau fakta empiris tentang pengaruh kualitas laporan keuangan, kompetensi aparatur pengelola keuangan desa dan sistem pengendalian internal terhadap akuntabilitas pengelolaan keuangan desa. Metode Penelitian: Populasi dalam penelitian ini adalah aparatur pemerintah desa sewilayah kecamatan Cibeureum dengan unit analisis Kepala desa, Sekretaris desa, kaur keuangan, bendahara desa, ketua BPD, bendahara BPD, ketua LPM dan bendahara LPM. Teknik pengambilan sampel yang digunakan adalah sampel jenuh, dimana seluruh populasi dijadikan sampel sehingga sampel dalam penelitian ini adalah 64 responden. Metode penelitian yang digunakan adalah metode deskriptif dan metode verifikatif. Teknik pengumpulan data menggunakan kuesioner atau angket. Hasil Penelitian: Berdasarkan hasil penelitian menemukan bahwa secara parsial kualitas laporan keuangan, kompetensi aparatur pengelola keuangan desa dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan desa. Keterbatasan Penelitian: Keterbatasan dalam penelitian ini terletak pada subjek penelitian yang hanya lingkup kecamatan sehingga untuk penelitian selanjutnya bisa memperluas lingkup penelitian yang lebih luas. Keaslian/Novetly Penelitian: Penelitian ini dilakukan pada pemerintah desa di wilayah kecamatan Cibeureum kabupaten Kuningan yang sebelumnya belum ada yang meneliti mengenai pengaruh kualitas laporan keuangan, kompetensi aparatur pengelola keuangan desa dan sistem pengendalian internal terhadap akuntabilitas pengelolaan keuangan desa.

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia, pengawasan Badan Permusyawaratan Desa dan partisipasi masyarakat terhadap akuntabilitas pengelolaan keuangan desa dengan sistem keuangan desa sebagai variabel intervening. Penelitian ini menggunakan metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah pemerintah desa se-Kecamatan Talaga dan Kecamatan Maja. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kualitas sumber daya manusia (SDM), pengawasan Badan Permusyawaratan Daerah (BPD), partisipasi masyarakat, dan sistem keuangan desa secara parsial berpengaruh positif terhadap akuntabilitas pengelolaan keuangan desa. Kualitas SDM dan pengawasan BPD berpengaruh positif terhadap akuntabilitas pengelolaan keuangan desa sedangkan partispasi masyarakat tidak berpengaruh terhadap sistem keuangan desa. Sistem keuangan desa mampu memediasi kualitas SDM, pengawasan BPD dan partisipasi masyarakat terhadap akuntabilitas pengelolaan keuangan desa. Implikasi dari penelitian ini untuk mewujudkan asas pengelolaan keuangan desa yang akuntabel diperlukan SDM yang berkualitas, Badan Permusyawartan Desa bertugas mengawasi secara baik dan selalu melibatkan masyarakat dalam rapat perencanaan pembangunan maupun pelaksanaan pembangunan desa jangka pendek maupun jangka panjang dan mengungkapkan penggunaan dana secara akuntabel dan transparan. ABSTRACTThis study aims to analyze the influence of the quality of human resources, supervision of the Village Consultative Body and community participation on the accountability of village financial management with the village financial system as an intervening variable. This research uses descriptive and verification methods. The population in this study is the village government in Talaga and Maja sub-districts. The data analysis technique used multiple linear regression analysis. The results of this study indicate that the quality of human resources (HR), supervision of the Regional Consultative Body (BPD), community participation, and the village financial system partially have a positive effect on village financial management accountability. The quality of human resources and supervision of the BPD has a positive effect on the accountability of village financial management, while community participation has no effect on the village financial system. The village financial system is able to mediate the quality of human resources, BPD supervision and community participation in the accountability of village financial management. The implication of this research is that to realize the principle of accountable village financial management, quality human resources are needed. The Village Consultative Body is tasked with supervising properly and always involving the community in development planning meetings and implementing short and long-term village development and disclosing the use of funds in an accountable and transparent manner.