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This study aims to find empirical evidence of the effect of intellectual capital and competitive advantage on financial performance in manufacturing companies listed on the Indonesian stock exchange in 2016-2018. By using the Public - Value Added Intellectual Coefficients (VAICTM) model, this study examines the relationship between the value-added efficiency (VAICTM) of the company's three main resources in the form of (capital used efficiency (CEE), human capital efficiency (HCE) and structure capital efficiency (SCE). )) competitive advantage to the company's financial performance as proxied through Return on Assets (ROA) and Return on Equity (ROE). Data were drawn from 72 manufacturing companies listed on the IDX in 2016-2018. The results show that Capital Employed Efficiency (CEE) affects the financial performance of ROA and ROE proxies, Human Capital Efficiency (HCE) does not affect the proxy performance of ROA but affects the proxy performance of ROE, Structural Capital Efficiency (SCE) affects the financial performance of ROA proxies. and ROE, the Value-added Intellectual Coefficient (VAICTM) does not affect the financial performance of ROA proxies, but it does affect the financial performance of ROE proxies, and Competitive Advantage (CA) has no effect on the financial performance of ROA and ROE proxies.

Purpose This study aims to examine the effect of managerial ability on real earnings management (hereafter REM) in family firms. Design/methodology/approach The sample consists of 864 firms-years listed in the Indonesian Stock Exchange. REM is measured by abnormal activities. Managerial ability is measured by data envelopment analysis. Data analysis uses random-effect regression analysis. Findings Family firms reduce the possibility of higher ability managers to engage in REM. Compare to non-family firms, higher ability managers in family firms are more likely to engage in REM to improve future earnings. Research limitations/implications This research only uses efficiency score data envelopment analysis to measure managerial ability while the managerial ability is, by nature, multi-dimensional and unobservable. This research also does not find the role of professional Chief Executive Officer (hereafter CEO) in the family firms in REM behavior because does not consider the professional CEO motivation (e.g. compensation structure). Practical implications This research is expected to help family firms formulate managers' selection based on managerial ability. This research also is expected to help investors and creditors to put their funds in the family firms with higher ability managers that reduce earnings information distortion. Originality/value To the best of the author’s knowledge, this research is the first research that examines the managerial ability on REM in Indonesian family firms. This research also contributes to fil the findings gap in managerial ability and REM.

Fraud is a case that often occurs in various organizations. The goal of this research was to look into and assess organizational characteristics such as leadership style and organizational culture, as well as human factors such as organizational dedication and religiosity, in order to protect the State Civil Apparatus against fraud (ASN).The population in this study is the State Civil Apparatus (ASN) of the Riau Province Government as many as 15,455. Purposive sampling was utilized, with the requirements for ASN being in a post and working for more than two years. Questionnaires were collected by sending questionnaires directly and some were sending questionnaires in the form of a google form. A total of 104 civil servants participated in this study and 100 questionnaires were processed. The results of multiple regression analysis with the help of SPSS 27 show that organizational culture and competence have an effect on ASN fraud in the Riau Provincial Government. However, leadership style and religiosity have no effect on cheating. The results of this study have a contribution to the government in reducing the occurrence of fraud.

The main problems of this study are as follows: Does locus of control affect the intention to perform internal whistleblowing? Does the degree of seriousness of fraud affect the intention to conduct internal whistleblowing? Does Reward affect the intention to do internal whistleblowing? The data obtained in this study by distributing questionnaires to the respondents, i.e., staff/employees of OPD District Siak, Rokan Hilir and Kuantan Singingi regency with the total of 337 respondents. Data analysis with multiple linear regressions is used to obtain a comprehensive picture of the effect of independent variables namely locus of control, seriousness of fraud, and reward to the dependent variable is intense to conduct internal whistleblowing. The results showed that: locus of control effect on internal whistleblowing. The higher a person's locus of control level the higher they are to perform internal whistleblowing. The degree of seriousness fraud affects internal whistleblowing. The higher the level of fraud that occurs in the agency where staff/employees work the higher they are to conduct internal whistleblowing. The reward also influences internal whistleblowing. The higher the reward will be received by the whistle-blower the higher they are to do the internal whistleblowing.