Indonesia has recorded tremendous growth in this decade given a new dimension to her economy. Presently Indonesian economy is the fourth largest in East Asia, after China, South Korea and Japan – and one of the largest in terms of purchasing power parity (PPP), worldwide. This performance can be further improved by employing better supply chain practices. This study observes how green supply chain (GSC) practices can improve foreign direct investment (FDI) and export on Indonesian economic growth. Data is collected from Indonesian economists through a survey questionnaire and is analyzed using PLS-SEM. The results of the study indicate that GSC had positive impact on the economic growth of Indonesia. GSC has also maintained a positive impact on exports and FDI and it is considered crucial for the economic growth. The study shall have broad implications in strategic formulations to boost economic growth.

This study aims to examine the effects of different factors influencing on financial distress. The population of this study includes industrial companies listed on the Indonesia Stock Exchange. Samples were processed by choosing 69 companies for three years of information which leaves us to have 150 observations. The sampling technique uses purposive random sampling and data is analyzed using PLS. The results show that firm size and liquidity negatively affect the financial distress while leverage positively affects the financial distress. In addition, institutional ownership moderates liquidity towards financial distress, firm size negatively affects liquidity, and liquidity does not mediate the effect of firm size on financial distress. The conclusion of this research is that management teams can avoid financial distress if they are able to manage liquidity ratios and leverage well, both ratios must be maintained so that they would not exceed firms’ financial abilities. Companies with big amount of total assets have an advantage in competition since it is not overshadowed by the condition of financial distress and they can easily gain stakeholders’ confidence. Institutional ownership in this study seems to encourage management to take risks related to company liquidity to generate profits by utilizing long-term debt in financing its operations.

The primary objective of this study is to find the role of different policies on supply chain performance (SCP). To achieve this objective, quality assurance policies (QAP) and continuous process improvement (CPI) are selected as independent variables. Additionally, the moderating effects of environmental regulations and policy (ERP) are examined between various policies and SCP. ERP is taken as moderating variable because the role of ERP in logistics is crucial. Logistics transport has serious effect on environment due to the emission of CO2. Primary data are collected from supply chain companies of Indonesia. Three hundred questionnaires are used in this study and they are analyzed through statistical tests. Conclusion of the study shows that QAP and CPI had major role in SCP. Better implementation of QAP and CPI increase the SCP among Indonesian supply chain companies. Moreover, ERP is a moderating variable between the relationship of QAP and CPI and SCP. Therefore, Indonesian supply chain companies should enhance the policies related to quality assurance, process improvement and environmental policies to enhance SCP.

One of the leading industries that affect economic growth in Indonesia is the palm oil industry. The role of this industry depends on the level of exports from European Union countries. Based on the COVID-19 pandemic situation, international trade activities are hampered and could affect industry performance from a stock perspective. Therefore, this study aims to explore the impact of the COVID-19 cases that occurred in the European Union and related macroeconomic variables on the stock performance of the oil palm industry in Indonesia. This research also examines the impact of COVID-19 on certified sustainable companies and companies that are not certified. Panel regression was applied in this study with Eviews 11 Software.This research's observations are 13 palm oil companies in Indonesia which are listed on the Indonesia Stock Exchange (IDX) from March 2, 2020, to August 31, 2020. This study's results reveal that the world CPO prices and market capitalization affect the activities shares of palm oil companies in Indonesia.Meanwhile, from the grouping of certifications within companies, the impact of COVID-19 in the European Union was more substantial on companies that were certified as sustainable. Based on these results, The COVID-19 case in the European Union must be a concern for palm oil companies in Indonesia.

The financial world has grown significantly in the last five years, where insurance companies, finance companies, lending and borrowing between page users will increasingly grow along with technological developments. This should be an important concern for auditors because of the increasing number of transactions in digital and cyberspace, the audit methods or procedures must keep abreast of the times. This study hypothesizes the function of technology can help the performance of the auditor. Data collection is done by distributing questionnaires to auditors who work at the Public Accounting Firm (KAP). The analysis technique used is multiple linear regression. The results of the study will be presented after the data collection process is complete.

The research is aimed to analyze the influence of debt covenant, political cost and implementation of IFRS toward firm value. The population in this research are non public companies in the period 2016, 2017 and 2018. Non public companies are used as the population in this research to see the level of implementation of IFRS that have been applied by non public companies. The sample selection by using a random method and obtaining a sample of 46 companies or 138 observation data. The analysis used in this research is a Panel Data Regression by using Eviews 10.00. The partial result showed that political cost and implementation of IFRS affect firm value, while the debt covenant does not affect firm value. And the simultaneous result showed that debt covenant, political cost and implementation of IFRS affect firm value.

This research was conducted in connection with the effective enactment of International Financial Accounting Standard IFRS 2020 to improve the concept of hedging accounting as well as basic measurement and classification of financial instruments. IFRS carries the concept of Expected loss backup which begins to acknowledge losses if there is a potential failure to pay even though it has not really happened, allowing the bank to form a larger loan-loss provision. The loan-loss provision is formed based on the number of failed pays in credits indicated by the ratio of Non-Performing Loans (NPLs). Fund distribution can be regulated by the Third-party Fund (TPF). The increasing number of loan-loss provisions and NPLs are feared to affect capital conditions for the bank. Therefore, the study aims to determine the partial and simultaneous influence of the loan-loss provision, Non-Performing Loans (NPLs), and third-party Fund (TPF) against the bank's capital adequacy ratio (CAR). The samples in this study are central government-owned banks, namely Bank Mandiri, Bank Negara Indonesia, Bank Rakyat Indonesia, and Bank Tabungan Negara period from 2011 to 2018. Data taken is a data time series of the quarterly financial statements published by the respective online website of the bank. The analysis used is a multiple linear regression analysis using SPSS Tools version 21 and Microsoft Excel. The results showed that a partial loan-loss provision had no significant effect on the bank's capital adequacy ratio, while the Non-Performing Loans (NPLs) and the Third-party Fund (TPF) were partially influential of the bank's capital adequacy ratio. Simultaneously the three independent variables have a significant effect on the dependent variable capital adequacy ratio (CAR).

This study investigates the association of industry specialization at the engagement partner level and audit firm level with aggressive earnings management and modified audit opinion. The study employs a sample of 570 firm-year observations of manufacturing industries on the Indonesia Stock Exchange from 2014 to 2018 using a binary logistic regression model. First, this study finds no evidence of a relationship between industry specialization at the engagement partner level and audit firm level with aggressive discretionary accruals. Furthermore, the author finds evidence of a positive association between industry specialization at the audit firm level and aggressive real earnings management due to high audit quality. Finally, the study finds evidence that industry specialization at audit firm level is likely to issue modified audit opinion. This study contributes to the study of industry specialization at the engagement partner level and audit firm level, which is rarely performed in Indonesia. Policy makers and capital market players might learn some lessons from the audit quality of external auditors with industry specialists as the gatekeeper of the capital market. Moreover, this study has provided a valuable perspective to practitioners, researchers, and policy makers in other emerging markets regarding the quality of industry specialization at the partner and audit firm level.

This research aims to analyze the role of religiosity in moderating the influence of servant leadership and job satisfaction on the education office employees’ performances of Pekanbaru City. The sample of the research includes 121 employees and the sampling used a simple random sampling method. This research used closed questionnaires and the results of data are processed using SmartPLS 3.0. The result of the research is: (1) Variable of servant leadership has a significant effect on the employees’ performances, (2) Variable of job satisfaction has a significant effect on the employees’ performances, (3) Variable of religiosity moderating the influences of servant leadership (has a negative significant effect) on the employees’ performance, and (4) Variable of religiosity does not play any moderating role between job satisfaction and employees’ performances.

Income smoothing is an act of accounting engineering by exploiting gaps in accounting standards. This study aims to determine the motives for income-shifting management. Based on agency theory, this study tested three hypotheses on two income-smoothing objects: operating income and net income. This research is a quantitative study with data in Indonesian public manufacturing companies’ financial statements dated December 31, 2009 - 2018 obtained from the Indonesian Capital Market Directory. Hypothesis testing uses a binary logistic regression approach. The practice of income smoothing exists in manufacturing companies in Indonesia. Management shift income with object engineering is gross profit by 30.2% and net income by 21.7%. Hypothesis testing confirms that the commissionaire board size is not a mechanism of supervision effectiveness. The independent commissioners’ size was able to suppress income smoothing in manufacturing companies. Audit tenure has a negative effect on income smoothing. The audit period is directly proportional to the auditor’s ability to limit income smoothing. These results contribute to the formulation of policies, especially in improving the quality of corporate governance. Even the public and investors can understand the indications of income smoothing practices. New evidence suggests that income smoothing is less likely to be desired by corporate governance mechanisms. The motive for income smoothing is considered opportunistic. Audit tenure improves the quality of oversight of accounting engineering actions, contrary to the previous opinion that tenure reduces auditor independence.