The financial statement fraud is generally difficult to be detected, because of the various motivations behind the actions taken. The purpose of this research is to analyze the elements of fraud diamond in detecting financial statement fraud by looking at the influence of variables into a proxy of the elements of fraud diamond on financial statement fraud. The population of this research is the entire financial sector companies registered in BEI 2013-2017 period. Purposive sampling technique was used to determine sample research. The company elected to sample as many as 46 companies. The research method used is the method of multiple linear regression analysis. The results of the analysis of this study are pressure elements showing only financial target variables have positive effect on financial statement fraud. The opportunity element shows variable number for audit committees, independent commissioners and the number of audit committee meetings have negative affect. The rationalization element shows that the audit opinion variable has no effect on financial statement fraud. The capability element shows that the change of director's variable has no effect on financial statement fraud.

Fenomena Akuntabilitas Perpajakan pada Jaman Bali Kuno: Suatu Studi Interpretif. Riset ini bertujuan untuk menginterpretasikan fenomena akuntabilitas perpajakan pada jaman Bali kuno (IX-XV Masehi). Melalui studi interpretif dengan metode etnoarkeologi penggabungan data arkeologi dan etnografi, fenomena akuntabilitas perpajakan masa itu dapat ditelusuri. Berdasarkan hasil interpretasi, masyarakat dipungut pajak oleh kerajaan melalui pemungut pajak (Sang mangnalila drbya haji) sesuai aturan berlaku. Daerah tertentu (swatantra) dibebaskan pembayaran pajaknya (disebut sima) karena sesuatu hal. Pajak "rotting banyu" bagi orang yang melakukan irigasi (subak) ditentukan sebesar 1 masaka. Pencatatan pajak hingga pelaporan dan pertanggung jawaban oleh bendahara kerajaan pada Raja telah dilakukan.

A company is established to raise the value of the firm by maximizing profit and shareholder’s wealth. In the capital market, firm value is reflected in the stock price. To raise a firm value, needed to investigate the determinant of firm value. So, this research is aimed to determine the effect of free cash flow on firm value with dividend payout and investment opportunity set as mediator. Population in this research was companies listed on the Main Board Stock Index in Indonesian Stock Exchange for 2013-2017. The sample is 189 observation and it was taken by using purposive sampling technique. Data analysis technique used in this research is path analysis and Sobel test. This research founded that free cash flow has a positive significant effect on firm value and dividend payout, free cash flow has a negative effect on investment opportunity set, dividend payout has a positive significant effect on firm value, and investment opportunity set has a positive significant effect on firm value. Furthermore, dividend payout act as a mediator on the effect of free cash flow on firm value, but investment opportunity unable to mediate the effect of free cash flow on firm value.

Penelitian ini bertujuan untuk meneliti pengaruh religiusitas, status sosial ekonomi dan love of money pada persepsi etis mahasiswa akuntansi. Teori Motivasi digunakan untuk menjelaskan hubungan antar variable. Populasi penelitian adalah seluruh mahasiswa aktif program studi akuntansi non reguler angkatan 2014 Fakultas Ekonomi dan Bisnis Universitas Udayana dengan jumlah 187 orang. Sampel penelitian berjumlah 127 orang dengan menggunakan rumus Slovin. Penelitian menggunakan teknik analisis berganda. Data dikumpulkan dengan menggunakan metode kuesioner. Mahasiswa akuntansi dengan tingkat religiusitas yang tinggi akan memiliki persepsi etis yang tinggi. Mahasiswa akuntansi dengan status sosial yang tinggi akan memiliki persepsi etis yang rendah. Mahasiswa akuntansi dengan love of money yang tinggi akan memiliki persepsi etis yang tinggi.

This research is an empirical study that aims to determine the effect of managerial ownership, leverage, profitability, and type of industry on the disclosure of Corporate Social Responsibility (CSR). The population uses all companies listed on the Indonesia Stock Exchange in 2018 and the sample is chosen using purposive sampling. Managerial ownership is measured by the percentage of shares owned by management. The level of leverage is measured by the debt ratio (DER). Profitability is measured by ROA, and industry types are grouped into high-profile and low-profile. CSR is measured by the CSR index, CSRDI. Data were tested for normality, multicollinearity, and heteroscedasticity. Data analysis uses multiple linear regression analysis techniques. The results indicate that managerial ownership has no effect on CSR disclosure. The level of leverage has a negative effect on CSR disclosure. Profitability has a positive effect on CSR disclosure. Industry type has no effect on CSR disclosure. Keywords: Leverage; Profitability; Industry Type; Corporate Social Responsibility.