This study aimed to investigate the relationship between audit committee accounting and finance expertise and earnings quality, with a focus on examining the impact of complexity and industry on this relationship. The study utilized multiple linear regression and control variables, such as the amount of audit committee meetings, to analyze data from 149 listed companies in IDX from 2018 to 2020. The results showed that audit committee accounting and financial expertise were positively associated with earnings quality. However, the hypothesis that earnings quality in complex companies and audit committees with accountingfinancial expertise is higher than in less complex companies and audit committees with accounting-financial expertise was not supported. These findings suggest that companies should prioritize the appointment of audit committees with accounting and finance expertise to improve earnings quality. However, the complexity of the industry does not significantly impact this relationship.

This research aims to identify the factors that influence integrated reporting in mining and manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The study focuses on the impact of Good Corporate Governance and company characteristics on integrated reporting, using institutional ownership, managerial ownership, audit committee, board of commissioner, profitability, and company size as independent variables. The study uses Warp PLS to test the hypotheses, with integrated reporting as the dependent variable. The results of the study show that institutional ownership, managerial ownership, and company size have a significant influence on integrated reporting. These findings suggest that companies can improve their integrated reporting by implementing good corporate governance practices, increasing institutional ownership, and improving their management structures. The implications of the study are relevant to companies, regulators, and other stakeholders interested in promoting transparency and accountability in corporate reporting.

This study aims to determine the effect of organizational culture which has a proxy for achievement culture, academic service quality and the use of information technology on student academic performance. The data source is derived from a questionnaire given to students of the Yogyakarta Veterans National Development Study Accounting Program. The questionnaire uses a Likert scale with a population of 1020 students. The research method uses a survey to students. The sample is done using simple random sampling. The minimum sample was taken 10% of the population, which is 102 increased to 200 students who are taking semester five to semester eight. Because students who are respondents, so far have experienced receiving academic services. The data analysis tool uses multiple regression. Primary data collected are first tested for validity, reliability, and normality and then analyzed by multiple regression. The results of this regression to determine the effect of independent variables with the dependent variable. The expected output can be an additional reference to improve the culture of achievement, service quality and implications for student academic performance. The results found that the use of information technology has a positive effect on student academic performance, while the organizational culture which is proxy from the culture of achievement, and the quality of academic services do not influence student academic performance.Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi yang diproksikan dengan budaya berprestasi, kualitas pelayanan akademik dan penggunaan teknologi informasi terhadap prestasi akademik mahasiswa. Sumber data berasal dari angket yang diberikan kepada mahasiswa Program Studi Akuntansi Pembangunan Nasional Veteran Yogyakarta. Angket menggunakan skala likert dengan populasi 1020 siswa. Metode penelitian menggunakan survei kepada siswa. Pengambilan sampel dilakukan dengan menggunakan simple random sampling. Sampel minimal diambil 10% dari populasi yaitu 102 meningkat menjadi 200 mahasiswa yang menempuh semester lima hingga semester delapan. Pasalnya, mahasiswa yang menjadi responden, selama ini sudah berpengalaman menerima layanan akademik. Alat analisis data menggunakan regresi berganda. Data primer yang dikumpulkan terlebih dahulu diuji validitas, reliabilitas, dan normalitasnya kemudian dianalisis dengan regresi berganda. Hasil regresi ini untuk mengetahui pengaruh variabel independen dengan variabel dependen. Output yang diharapkan dapat menjadi acuan tambahan untuk meningkatkan budaya berprestasi, kualitas pelayanan dan implikasinya terhadap prestasi akademik mahasiswa. Hasil penelitian menemukan bahwa penggunaan teknologi informasi berpengaruh positif terhadap kinerja akademik mahasiswa, sedangkan budaya organisasi yang diproksikan dari budaya berprestasi, dan kualitas layanan akademik tidak berpengaruh terhadap kinerja akademik mahasiswa.