This study aims to examine the effect of profitability, liquidity and leverage on firm value with dividend policy as a moderating variable on Manufacturing Companies on the Stock Exchange during the 2014-2018 period. The number of samples in this study are 28 Manufacturing Companies on the Stock Exchange that provide regular dividends during the 2014-2018 period. The type of data used is secondary data in the form of panel data obtained from the company's Annual Report. Data analysis method used is Panel Data Regression. The results of this study found that profitability, leverage and dividend policy had a positive and significant effect on firm value, but liquidity had no significant effect on firm value. The moderating effect proves that the dividend policy is able to moderate the effect of profitability, liquidity and leverage on the value of the company, where the dividend policy belongs to the type of variable Quacy Moderator.Keywords : Profitability, Liquidity, Leverage, Dividend Policy and Company Value

The purpose of the study was to identify key trends that determine the structural and qualitative changes in the labor market in a crisis state of the economy after exposure to coronavirus and intensifying business digitalization processes at the same time. In the course of the study, the tasks of analyzed factors that influence the transformation of the labor market in the context of digitalization are considered. The authors identify the problems of training specialists in universities based on the active use of online education tools. Particular attention is paid to the search for optimal tools for the interaction of business and public authorities in the preparation of university graduates in demand for various sectors of the economy. During the study methods of comparison, generalization, grouping, as well as comparative and statistical data analysis are used to reveal the features of labor market transformation in the context of business digitalization. The main result of the authors’ paper is the development of guidelines for the effective interaction of universities, business and public authorities in the preparation of specialists demanded by the labor market who have digital competencies for working in a transforming business.

Over the last two decades, the global financial landscape has changed dramatically, including the corporate and political climates, the creation of more market-based economies, and rapid technological advancements. Micro, Small, and Medium Enterprises (MSMEs) is one form of market-based economies created with the most significant business opportunities and very important socially and economically in developing countries for many reasons. However, MSMEs face significant difficulty related to financial reporting standards to evaluate the achievement of business activities. Most MSMEs use a simple form for financial reporting, such as by calculating the difference between inflow and outflow from their business activities. Also, numerous previous studies that focus on Financial Accounting Standards in Indonesia are still limited. Thus, the present study investigates the factors that influence the implementation of Financial Accounting Standards (FAS) of Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province, Indonesia. This quantitative study uses cross-sectional data collected by distributing 200 questionnaires to MSMEs actors that spread North Aceh Regency, namely Lhokseumawe city and Bireuen regency. The data are analyzed using descriptive statistics (e.g., frequency, percentage, mean, standard deviation) and inferential statistic (multiple linear regression) analyses. The study indicated that Perception, Education, Socialization and Incentive factors had significant positive effects on implementing Financial Accounting Standards of Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province, Indonesia. In conclusion, this study has successfully investigated the factors that influence the implementation of Financial Accounting Standards of Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province.

This study aims to examine empirically the antecedents of individual performance on its consequences of turnover intention in public accounting firms. There are eight variables measured which consists of auditors' empowerment, innovation, professionalism, role ambiguity, role conflict, organizational commitment, individual performance and turnover intention. Data analysis is based on 163 public accountant using the Structural Equation Modeling assisted with an application of the Analysis Moment Structure (AMOS). The findings have revealed that the model is acceptable and successfully proves on a significant influence of the auditors' innovation on the role ambiguity, professionalism on the role ambiguity, empowerment on the role conflict, innovation on the role conflict, professionalism on the role conflict, role conflict on the organizational commitment, role ambiguity on the auditors' performance, organizational commitment on the auditors' performance, auditors' empowerment on the turnover intention, innovation on the turnover intention, professionalism on the turnover intention, organizational committment on the turnover intention, auditors' performance on turnover intention. The new variables of auditors' empowerment and innovation in the model as well as the direct influence of performance on turnover intention are successfully proven.

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