The increasing number of cases related to accounting scandals in the world has caused various parties to assume that management has commited fraudulent financial statement. Detection of fraudulent financial statements must be carried out so it can be prevented fraud and the possibility of a scandal is prolonged. This research examines the effects of pentagon fraud theory (pressure, opportunity, rationalization, competence and arrogance toward fraudulent financial statement: The property, real estate and building construction companies listed on Indonesia Stock Exchange (IDX) in 2014-2018 periods The data used were the secondary data based on the purposive sampling method, the number of companies were 29 companies with 5 years observation. Based on logistic regression analysis, pressure has an impact on fraudulent financial statements on the significant value of 0.045. Opportunity has no impact on fraudulent financial statements on the significant value of 0.077. Rationalization has no impact on fraudulent financial statements on the significant value of 0.291. Competence has no impact on fraudulent financial statements on the significant value of 0.107. Arrogance has an impact on fraudulent financial statements on the significant value of 0.001.

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Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Inklusi Keuangan dan Literasi Keuangan terhadap Kinerja UMKM Batik di Kabupaten Tegal. Data yang digunakan adalah sumber data primer yang didapatkan dari penyebaran kuesioner. Metode penelitian yang digunakan adalah metode kuantitatif. Populasi dari penelitian ini yaitu UMKM Batik di Kabupaten Tegal dengan jumlah responden sebanyak 30 orang. Pengambilan sampel menggunakan teknik simple random sampling. Data dalam penelitian ini diolah dengan menggunakan uji regresi linier berganda dengan alat bantu program SPSS versi 22. Dari hasil penelitian dapat disimpulkan bahwa kedua variabel bebas (independen) yaitu inklusi keuangan dan literasi keuangan mempunyai pengaruh positif terhadap kinerja UMKM Batik di Kabupaten Tegal.

Aim of this research was to find out effect of systematic and unsystematic risks on expected return of manufacture company share at the Indonesia Stock Exchange. The submitted hypothesis was that systematic and unsystematic risks had an effect on expected return of manufacture company share at the Indonesia Stock Exchange. Analysis tool used was multiple linear regression by F test and t test. It was used 9 samples of companies registered in the Indonesia Stock Exchange and including in LQ Indices 45 in 2014. From the calculation result of multiple linear regression analysis, it was obtained the following equation : Y =-0,054 + 0,005 X1 + 0,772 X2.It was obtained from F test result that F calculation = 7, 449. Using significance level of 95 percen. Thus F calculation (1,803) < F, means that there was not a significant effect of systematic risk and unsystematic risk collectively on expected return. Using significance level of 95 percent was obtained t table was 2, 1009. It was obtained from t test result that t calculation of systematic risk (tX1) = 0,295 and t calculation of unsystematic risk (tX2) = 3,193 Thus t calculation of systematic risk was little that t table, whereans t calculation of unsystematic risk was little than t table so that partially systematic risk (X1) and unsystematic risk (X2) had not significant effect on expected return (Y). Keyword : Systematic risk; unsystematic risk; expected return. Abstrak Tujuan penelitian ini adalah untuk mengetahui pengaruh risiko sistematis dan tidak sistematis terhadap ekspektasi return saham perusahaan manufaktur di Bursa Efek Indonesia. Hipotesis yang diajukan adalah bahwa risiko sistematis dan tidak sistematik berpengaruh terhadap return yang diharapkan dari saham perusahaan manufaktur di Bursa Efek Indonesia. Alat analisis yang digunakan adalah regresi linier berganda dengan uji F dan uji t. Digunakan 9 sampel perusahaan yang terdaftar di Bursa Efek Indonesia dan termasuk dalam Indeks LQ 45 pada tahun 2014. Dari hasil perhitungan analisis regresi linier berganda, diperoleh persamaan sebagai berikut: Y =-0.054 + 0,005 X1 + 0,772 X2. Persamaan diperoleh dari hasil uji F dimana F hitung = 7, 449 dengan tingkat signifikansi 95 persen. Dengan demikian F hitung (1,803) < F, berarti tidak ada pengaruh yang signifikan dari risiko sistematis dan risiko tidak sistematis secara kolektif terhadap return yang diharapkan. Dengan menggunakan taraf signifikansi 95 persen diperoleh t tabel adalah 2,1009. Hal ini diperoleh dari hasil uji t bahwa t hitung risiko sistematis (tX1) = 0,295 dan t hitung risiko tidak sistematis (tX2) = 3,193. Dengan demikian t hitung risiko sistematis lebih kecil dari pada t tabel, sehinggasebagian risiko sistematis (X1) dan risiko tidak sistematis (X2) tidak berpengaruh signifikan terhadap return yang diharapkan (Y).

This journal has several objectives, such as how accounting conservatism affects earnings quality and intellectual capital on earnings quality. Quality is information that affects the company's financial system so as to produce relative financial information. In this case, it aims to see the effect of intellectual capital and accounting conservatism on earnings quality. The type of data used is qualitative data. These variables are Accounting Conservatism X1, Intellectual Capita X2, Profit Quality Y.