This study is aimed at examining the effects of auditor's attitude towards professional skepticism, the competence of audit evidence, and the pressure of time on the detection of fraud in the Bener Meriah Inspectorate Office. The data of the study were collected by distributing questionnaires to all 39 auditors/inspectors of the Inspectorate of Bener Meriah and then analyzed using the multiple regression technique. The study found that: (1) the auditor's attitude toward professional skepticism, the competence of audit evidence, and the time pressures simultaneously and significantly affected the detection of fraud,(2) the auditor's attitude toward professional skepticism positively affected the fraud detection, (3) the competence of audit evidence positively affected the fraud detection,and (4) the time pressures negatively affected the detection of fraud.Keywords: the auditor's attitude, professional skepticism, competence of the audit evidence, time pressure fraud detection. Abstrak Penelitian ini bertujuan untuk menguji pengaruh sikap skeptisme profesional auditor, kompetensi bukti audit dan tekanan waktu secara bersama-sama terhadap pendeteksian kecurangan pada Inspektorat Kabupaten Bener Meriah. Penelitian ini merupakan penelitian pengujian hipotesis dengan sumber data yang dikumpulkan dengan kuesioner dan dianalisis dengan menggunakan analisis regresi berganda. Populasi dalam penelitian ini adalah seluruh auditor/pemeriksa di Inspektorat Kabupaten Bener Meriah, dengan responden berjumlah 39 aparatur yang bekerja pada Inspektorat Kabupaten Bener Meriah. Hasil penelitian menunjukkan bahwa: (1) sikap skeptisme profesional auditor, kompetensi bukti audit dan tekanan waktu secara simultan berpengaruh signifikan terhadap pendeteksian kecurangan; (2) sikap skeptisme profesional auditor berpengaruh positif terhadap pendeteksian kecurangan; (3) kompetensi bukti audit berpengaruh positif terhadap pendeteksian kecurangan, dan (4) tekanan waktu berpengaruh negatif terhadap pendeteksian kecurangan.Kata kunci: sikap skeptisme profesional auditor, kompetensi bukti audit, tekanan waktu, dan pendeteksian kecurangan

This study aims to examine the influence of regional wealth, balancing funds, and regional expenditures on the district's financial performance in Aceh, Indonesia. The population of this study is all 23 districts/cities in Aceh from the period 2011 to 2015 with the 115 total number of observations. The data used in this research is secondary data, comprising data of Revenue and Expenditure Budget of Districts/City-Revision (APBK-P). The analysis method used in this study is the Multiple Linear Regression Analysis. The study found that the regional wealth, balancing funds, and regional expenditures significantly affected the financial performance of districts/cities in Aceh. AbstrakPenelitian ini bertujuan untuk menguji pengaruh kekayaan daerah, dana perimbangan, dan belanja daerah baik secara bersama-sama maupun secara terpisah terhadap kinerja keuangan kabupaten/kota di Aceh. Populasi dalam penelitian ini adalah seluruh Kabupaten/Kota di Aceh tahun 2011-2015 yang berjumlah 23 Kabupaten/Kota sehingga jumlah pengamatan sebanyak 115 pengamatan. Data yang digunakan dalam penelitian ini adalah data sekunder berupa data Anggaran Pendapatan dan Belanja Kabupaten/Kota-Perubahan (APBK-P) 23 Kabupaten/Kota di Aceh periode 2011-2015. Sedangkan teknik pengumpulan data penelitian dilakukan dengan teknik dokumentasi yaitu pengumpulan data sekunder. Metode analisis yang digunakan yaitu Analisis Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kekayaan daerah, Dana Perimbangan, dan belanja daerah baik secara bersama-sama maupun secara terpisah berpengaruh terhadap kinerja keuangan kabupaten/kota di Aceh.

This study aims to examine the effect of managerial ownership, institutional ownership, and debt policy either jointly or partially to Corporate Value. The sample in this research is Manufacturing Company listed in Indonesia Stock Exchange period 2014-2016, the total sample in this research are 46 manufacturing companies selected by purposive sampling method. This study uses secondary data, secondary data used in the form of financial statement data, annual report (annual report), sustainability reporting, and GCG report from sample companies period 2014-2016. The method of analysis used in this study is multiple linear regression. The results of this study indicate that; (1) managerial ownership, institutional ownership, and debt policy together affect to Corporate Value. (2) Managerial ownership partially does not have affect to Corporate Value. (3) Institutional ownership and Debt policy partially affect to Corporate Value.Keywords: Managerial Ownership, Institutional Ownership, Debt Policy, Corporate Value AbstrakPenelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, kepemilikan institusional, dan kebijakan hutang baik secara bersama-sama ataupun parsial terhadap Nilai Perusahaan. Sampel pada penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2016, total sampel pada penelitian ini sebanyak 46 perusahaan manufaktur yang dipilih dengan purposive sampling method. Penelitian ini menggunakan data sekunder, data sekunder yang digunakan adalah berupa berupa data laporan keuangan, laporan tahunan (annual report), sustainability reporting, dan GCG report dari perusahaan sampel periode tahun 2014-2016. Metode analisis yang digunakan pada penelitian ini adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa; (1) kepemilikan manajerial, kepemilikan institusional, dan kebijakan hutang secara bersama berpengaruh terhadap nilai perusahaan. (2) kepemilikan manajerial secara parsial tidak berpengaruh terhadap nilai perusahaan. (3) kepemilikan institusional dan kebijakan hutang secara parsial berpengaruh terhadap nilai perusahaan.Kata kunci:    Kepemilikan Manajerial, Kepemilikan Institusional, Kebijakan Hutang, Nilai Perusahaan

Objective – This study aims to examine whether Return on Assets (ROA), Financing to Deposit Ratio (FDR), Size, Net Interest Margin (NIM), and Deposit (DEP) have any influence on Capital Adequacy Ratio (CAR) of Islamic Commercial Banks in Indonesia for the period of 2015-2017. Design/methodology – The population in this study is all Islamic Commercial Banks operating in Indonesia for the period 2015-2017. The data was collected from financial statements of the Islamic Commercial Banks for the period of three years totalling of 36 observations. Multiple Linear Regression was used to analyse the data. Results – The results showed that Return on Assets (ROA) has a negative effect on Capital Adequacy Ratio (CAR). Meanwhile financing to Deposit Ratio (FDR) has a negative effect on Capital Adequacy Ratio (CAR) and size has a negative effect on Capital Adequacy Ratio (CAR). Furthermore, net Interest Margin (NIM) has a positive effect on Capital Adequacy Ratio (CAR) and lastly Deposit (DEP) has a negative effect on Capital Adequacy Ratio (CAR). Research limitations/implications – This study has limitations due to the short observation period of only 3 years from 2015 to 2017. Future studies are recommended to enhance this current study by embarking a longer period of study or by performing a comparative analysis between Islamic banks in different countries.

Objective – This study aims to analyze the effect of capital adequacy and bank size on nonperforming loans in public banks in Indonesia for the 2012-2016 period. Design/methodology – The secondary data used is obtained from the Financial Statements published by Bank Indonesia. This research is a hypothesis-testing study. Purposive sampling method was utilized and 81 samples constitute the final samples of this study. Multiple linear regression analysis with panel data estimation was run to test the hypotheses. Results – The results show that simultaneously capital adequacy ratio, bank size, and loan to deposit ratio have an effect on nonperforming loans. Partially, the result shows that capital adequacy ratio has a positive effect on non-performing loans, while bank size negatively affects nonperforming loans, and loan to deposit ratio negatively affects nonperforming loans. Research limitations/implications – This study is perhaps limited in the number of variables used to test the model. There may be other variables influencing NPL in public banks in Indonesia hence future studies may broaden the scope of this study.