This is an open access article under the CC-BY-SA license.

This study aims to identify, analyze, demonstrate and test the differences in health status between the model results Grover, Springate, and Zmijewski. The model used by investors who will invest in the company. This study has a characteristic that is tested three models and find the one best model. Data was tested using chi-square test. Results showed Hypothesis 1 accepted that there are differences in health status in the test model of Grover, Springate, and Zmijewski on manufacturing companies listed on the Stock Exchange 2006-2015. Model Springate is the best predictive model than the model Grover and Springate, because it has more components than the other models and models Springate have EBIT To Current Liabilities component is how much profit the ability to pay debts. This component is a very important component to see financial distress, due to financial distress occur because one debt that not covered by the company.

Accrual earnings management is a form of manipulation of financial statements on the accrual components to increase its profit in order to look good in the investors perception. This research approach discretionary  revenue published by Stubben in 2010 with two different formulas are conditional revenue models and revenue models to measure the accrual earnings management to be proxies to the performance of the company. The purpose of this study was to analyze the effect of accrual earnings management by discretionary revenue approach on firm performance in manufacturing companies listed on the Stock Exchange. The Results of analysis for this study were 1) Accrual earnings management is measured using a Revenue Model does not affect the Return On Asset. 2) Accrual earnings management is measured using a Revenue Model does not affect the Tobin’s q. 3) Accrual earnings management is measured using a Conditional Revenue Models effect on the Return On Asset. 4) Accrual earnings management is measured using a Conditional Revenue Models has no effect on Tobin’s q.

Kecurangan merupakan kesalahan yang dilakukan secara sengaja dan dapat mengakibatkan terjadinya kerugian terhadap suatu organnisasi. Salah satu faktor yang mempengaruhi terjadinya kecurangan adalah adanya kesempatan yang disebabkan oleh pengendalian internal organisasi yang lemah, kurangnya pengawasan serta adannya penyalahgunaan wewenang. Penelitian ini bertujuan untuk menganalisis pengaruh pengendalian internal terhadap kecurangan yang terjadi pada suatu organisasi. Penelitian ini dilakukan dengan menggunakan tinjauan literatur dengan cara menelaah berbagai penelitian terdahulu yang ada pada berbagai database elektronik pencarian jurnal atau literatur. Kata kunci yang digunakan dalam pencarian literatur antara lain “pengendalian internal”, “internal control”, “sistem pengendalian internal”, “kontrol”, “control”, “fraud”, “kecurangan”, “fraud prevention”, dan “pencegahan kecurangan”. Kriteria inklusi dan eksklusi digunakan dalam screening artikel. Hasil telaah dari 14 artikel ini menunjukkan bahwa pengendalian internal merupakan upaya efektif dalam mencegah terjadinya kecurangan pada suatu organisasi. Dengan pengendalian internal yang baik, karyawan diharapkan tidak melakukan tindakan yang tidak sesuai dengan aturan yang telah ditetapkan. Oleh karena itu, perusahaan diharapkan dapat menerapkan sistem pengendalian internal yang efektif .

The movement of macroeconomic factors can be used to predict the movement of the stock price, but different researchers are using different macroeconomic factors because there is still no consensus among them which macroeconomic factors that have an influence on stock prices. This study aimed to analyze and test the impact of macroeconomics factors which consisting of inflation, interest rates, exchange rate, and microeconomy factors, consisting of asset growth, growth earnings and sales growth to the volatility of stock prices on food and beverages companies listed in Indonesia Stock Exchange between 2011 and 2015 period. The study measure the sensitivity of inflation and interest rates and stock price volatility by regressing each variable with a share price which will produce the sensitivity value of each variable. A total of 66 samples are tested by using the classic assumption as the precondition for regression analysis techniques (multiple regressions). The results showed that inflation is partially affect the stock price volatility, Indonesia Interest Rate (SBI) is partially effect on stock price volatility, and exchange rate and microeconomics are partially no effect on stock price volatility.