Academic fraud is a bad habit done by students, particularly the college students. This bad habit includes cheating, opening the answer key during the test, or involving teamwork on individual homework. This academic fraud occurs because of several factors. This research aims to analyze the factors that influence academic fraud consisting of fraud triangle dimensions (pressure, opportunity, and rationalization), self-efficacy, and religiosity. Respondents of this research are the accounting students at STIE Perbanas, Surabaya. Respondents were collected using convenience sampling method. This research is a quantitative research conducted using a multiple regression analysis. The results of this research show that the variables of pressure and rationalization have an effect on academic fraud, while the variables of opportunity, self-efficacy, and religiosity have no effect on academic fraud.

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Abstract. This study aims to analyze the effect of profitability to firm value, and the moderating of audit quality, from the banking companies in Indonesian Stock Exchange during 2014-2016. Using linear regression, Chow-Test, and from the numbers of coefficient determination (R2), the results show that profitability have a significant efffect to the firm value, meanwhile, audit quality could influence the correlation between profitability and firm value. These results indicate the importance of profitability and audit quality during this time, although audit quality from KAP Non-Big4 more strengthening the correlation between profitability and firm value than audit quality from KAP Big4. Thus, it means all of the auditors, no matter where they come from, have to use their competence and other ethical principles in the audit assigment. This study confirm agency theory and signaling theory, but do not confirm the audit quality of DeAngelo.Abstrak. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas terhadap nilai perusahaan, dengan kualitas audit sebagai variabel moderasi. Sampel penelitian adalah perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Melalui regresi linear, uji chow, dan koefisien determinasi (R2), hasil penelitian menunjukkan bahwa profitabilitas memiliki pengaruh signifikan terhadap nilai perusahaan, dan kualitas audit dapat memoderasi profitabilitas dan nilai perusahaan. Hal ini mengindikasikan pentingnya profitabilitas dan kualitas audit selama rentang periode penelitian, meskipun kualitas audit dari KAP non-big4 lebih memperkuat pengaruh profitabilitas terhadap nilai perusahaan, dibandingkan dengan kualitas audit dari KAP big4. Hal ini menandakan bahwa setiap auditor, baik yang berasal dari KAP big-4 maupun KAP non-big4, harus menjunjung kompetensi audit dan prinsip etika lainnya. Penelitian ini mengkonfirmasi teori agensi, sinyal, namun tidak dengan kualitas audit DeAngelo.

Persisting in Jakarta Islamic Index positions for more than ten years was not easy. Managing the proportion of debt at the same time making its attractive to investors was also not simple. This study aims to analyze the determinants of debt from the surviving companies in Jakarta Islamic Index positions during 2004-2014. Using multiple linear regression, the adjusted R2 was 66,3% and the results stated that managerial ownerships, institutional ownerships, independent commissioners, and liquidity could influence and control the level of debt. Meanwhile, profitability, assets structure, and company size had no significant efffect to debt. These results indicated the importance of managerial ownerships, institutional ownerships, independent commissioners, and liquidity as the determinats of debt in accordance with sharia (Bapepam-LK No.IX.A.13).

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The COVID-19 pandemic that occurred in early 2020 caused a decrease in the turnover or income of individual taxpayers. Tax avoidance and tax incentives are considered a strategy by taxpayers to reduce tax payments and manage their funds, especially during this pandemic. The condition of the Taxpayer certainly affects the fulfillment of his tax obligations. On the other hand, taxpayer compliance will have an impact on state revenues. Individual taxpayer perspectives on aspects of accounting and taxation knowledge are important to realize the level of taxpayer compliance. This study also relates the efforts of tax avoidance and government tax incentives as mediating variables. The sample data obtained were 131 individual entrepreneur taxpayers who took advantage of tax incentives in Surabaya and its surroundings. The regression test results showed that accounting and taxation knowledge affect tax avoidance efforts, tax incentives, and taxpayer compliance. The results of the Sobel test show that tax avoidance and tax incentives can mediate the impact of accounting and taxation knowledge on taxpayer compliance. The test results of control variables (gender, education, training, length of business, number of employees, business turnover) showed no effect on taxpayer compliance.

Penelitian ini bertujuan untuk menguji moderasi spesialisasi audit terhadap pengaruh antara profitabilitas sebagai faktor fundamental perusahaan, dengan nilai perusahaan. Informasi keuangan yang diungkapkan oleh perusahaan, terutama yang diaudit oleh KAP dengan spesialisasinya, diharapkan dapat menambah keyakinan para penyedia dana, sehingga semakin memperkuat nilai perusahaan. Penelitian ini berfokus pada perusahaan di sektor perbankan Bursa Efek Indonesia periode 2014-2016. Melalui analisis regresi dan analisis sub kelompok, dapat diketahui bahwa profitabilitas memiliki pengaruh terhadap nilai perusahaan, dan spesialisasi audit mampu memperkuat pengaruh antar-keduanya. Hal ini membuktikan bahwa pasar mempercayai informasi keuangan, terlebih yang telah mendapatkan kredibilitas kewajaran laporan dari KAP. Hal ini sekaligus mengonfirmasi pentingnya peran auditor dalam menjembatani potensi keagenan, dan mendukung teori kualitas Audit (De Angelo).