This research was conducted to see the role of the production cost budget in increasing the effectiveness and efficiency of controlling production costs at PT. Tolan Tiga Indonesia in North Sumatra. The type of data used is quantitative data. Sources of data used are primary and secondary data. Data collection methods used for this research are documentation, observation and interviews. The data analysis technique used is descriptive analysis.  The results showed that the company was still less effective and efficient in carrying out production budget activities, because PT. Tolan Tiga Indonesia has not attempted to improve production cost control in order to increase its effectiveness and efficiency because there are still many levels of unfortunate or unforable variance between the relationship and the company budget. It can be seen in 2016 and 2017 the realization and production costs of PT. Tolan Tiga Indonesia in North Sumatra experienced a favorable variance where the realization rate decreased compared to the company budget. The unfavorable deviation was caused by high staff allowance expenses, increased overhead expenses, increased management expenses, increased depreciation expenses and increased third party depreciation expenses.

Bankruptcy prediction models continue to develop both in terms of forms, models, formulas, and analysis systems. Various bankruptcy prediction studies currently conducted aim to find the most appropriate and accurate bankruptcy prediction model to be used in predicting bankruptcy. This study aims to determine the most appropriate and accurate model in predicting the bankruptcy of 53 trade sector companies in Indonesia. The analysis technique used in this study is binary logistic regression. The results of this study prove that the most appropriate and accurate model in predicting bankruptcy of trade sector companies in Indonesia is the Springate model and the Altman model

This study aims to determine the effect of the board of directors on the disclosure of carbon emission, the effect of the managerial ownership on the disclosure of carbon emission, and the influence of the audit committee on disclosure of carbon emission in mining companies on the Indonesia Stock Exchange. The data sources used in this study are mining sector companies that have been listed on the Indonesia Stock Exchange (IDX) and have been published as sustainable annual financial reports for the period 2017 to 2020, and the data analysis used is multiple linear regression. The results of the study indicate that the board of directors has a positive and significant effect on disclosure of carbon emission; the managerial ownership has no significant effect on disclosure of carbon emission, and the audit committee has a positive and significant effect on disclosure of carbon emission.

Fraud triangle is the three element that cause fraud. Pressure, opportunity and rationalization are dimensions of fraud triangle. This study aims to investigate the effect of fraud triangle element and fraud. Data are collected from the responses of the questionnaires distributed to executive of the Government of North Sumatra Province. Data analyzedusing multiple regressions. This study found that the fraud triangle element did not affect the incident of fraud. An interesting finding was made that the fraud triangle elements are not enough to prevent fraud in North Sumatra Province. This study implies that there are other factors needed to prevent fraud in North Sumatra Province, such as integrity.

The value of the company is the selling value of the company or the value of growth for shareholders, the value of the company is reflected in its share price. The main goal of the company is to maximize the value of the company. Increasing the value of the company can also increase investment opportunities by investors so that companies can get additional sources of funds. The purpose of this study is to examine the effect of profitability, liquidity on firm value on the Indonesian stock exchange. The results of this study indicate that (1) liquidity does not affect firm value and (2) profitability affects firm value. Simultaneously, liquidity and profitability affect the value of banking companies listed on the IDX. Keywords : Liquidity, Profitability, Firm Value, IDX