This study aimed to determine the effect of eight Beneish variables on earnings management in detecting fraudulent financial statements in property, real estate and building construction companies listing on the Indonesia Stock Exchange in 2014 - 2018. The population in this study is 80 companies in property, real estate and building construction sector. The sampling technique uses purposive sampling. The method of data collection used archival data collection techniques in the database. Data analysis used descriptive analysis using the Beneish ratio index, the classic assumption test and simple linear regression analysis. The results showed that DSRI (DaysoSalesoinoReceivableoIndex), SGI (SalesoGrowthoIndex), DEPI (DepreciationoIndex), TATA (TotaloAccrualotooTotal AssetsoIndex), and LVGI (LeverageoIndex) variables significantly influence earnings management in detecting fraudulent financial statements in sample companies. While the GMI (Gross MarginoIndex), AQI (AssetoQualityoIndex), and SGAI (Selling, GeneraloandoAdministrative Index) no significant effect on earnings management in detecting fraudulent financial statements in sample companies.

The purpose of this study is to determine the effect of training and work motivation on employee performance. Training measured by the dimensions of skills and knowledge, while working motivation dimension is measured by motives, expectations, and incentives, and the employee's performance can be measured by indicators of quantity of work, quality of work, cooperation, understanding of the task, initiative, discipline and reliability. Respondents in this study were 200 employees of accounting staf who work in manufacturing companies in Batam, technique which is used to analyze this study is simple linear regression analysis. Results of the study found that training and motivation work have positive influence on employee performance. Based on these results it’s advisable for the company to provide adequate training and increase employee motivation to improve the productivity of the company. This study is confined to the accounting staf employees in manufacturing companies in Batam, so further research is recommended to use the different samples and from other types of companies.

This study aims to find an accurate picture of all production activities that run at the Batam State Polytechnic Teaching Factory Laboratory through system and procedure documentation whose results become the basis for designing systems and procedures and producing procedures in the production cycle that have considered internal control aspects at the Batam State Polytechnic Teaching Factory Laboratory. The research method used is descriptive qualitative. This research began with brainstorming with the Teaching Factory manager on the ongoing systems and procedures to get an overview of the existing conditions with survey procedures through interviews with the TFME manager. The next stage is to survey the parts related to production, starting from order acceptance, production, and post-production. The object of research is the production cycle that occurs in TFME involving several procedures, namely production order procedures, purchase requisition procedures, price quote request procedures and supplier selection, purchase order procedures, purchase return procedures, procedures for requesting and releasing goods from the warehouse, production monitoring procedures and cost accounting, procedures for returning goods at the warehouse, procedures for recording working hours and direct labor costs and procedures for finished products and recording of factory overhead charges. The survey results were then documented in procedures and continued with analysis to be carried out to the procedure design stage. The results of the documentation and analysis show that almost all procedures do not pay attention to internal control aspects, which consist of segregation of functions, authorization systems, and sound practices.

This study aims to determine and empirically prove the effect of leadership style, trust in superiors, and job satisfaction on employee performance. This study uses primary data in the form of questionnaires and data collection using purposive sampling method. This research was conducted in the Batamindo Industrial Park area with a total population of 250 employees and using the Slovin formula obtained 165 employees as samples. Data analysis used in the form of multiple linear regression, t test (partial) and F test (simultaneous). The statistical test of this research uses the SPSS version 22 application program. The results of this study indicate that leadership style has a positive effect on employee performance, trust in superiors has a positive effect on employee performance, and job satisfaction has an effect on employee performance and simultaneously leadership style, trust in superiors, and job satisfaction has a significant positive effect on employee performance.

Research purpose to analyze the effect of partial and simultaneous financial performance on stock returns in companies engaged in the infrastructure, utilities, and transportation sectors in the Indonesian Stock Exchange. The variables of this study include the dependent variable which is represented by debt to equity ratio, return on assets, and total asset turnover then the independent variable is stock return. The study was conducted using a descriptive quantitative, approach by taking data from the company's annual report with sample, which means that all existing samples using the purposive sampling method for 27 companies that had issued financial statements for 3 (three) consecutive years. Based on the result of statistical analysis partially return on asset and total asset turnover variables affect stock returns and debt to equity ratio variables have no effect on stock returns. Simultaneous test result show that the three variables have effect on stock return.