The purpose of this study is to examine the effect of organizational commitment and procedural fairness against participative budgeting, organization commitment and procedural fairness against managerial performance, and participative budgeting on managerial performance in Jakarta Capital City Government. The populations are structural agencies of the regional work unit in Jakarta, with 100 structural agencies of the regional work unit in Jakarta as the sample. This research uses primary data collected by questionnaires. The analysis data method uses path analysis with Smart PLS to test the direct effect and indirect effect between variables. The results of this study present that organizational commitment did not affect participatory budgeting as well as managerial performance, procedural justice had a positive and significant effect on participatory budgeting as well as on managerial performance and participatory budgeting had a positive and significant effect directly or indirectly on managerial performance.

The purpose of this study was to determine the rule of organizational citizenship behavior (OCB) and innovative work behavior (IWB) in mediating the influence of organizational commitment and culture to employee performance with Bank Riau Kepri as the research object. Samples in this study were 105 employees of Bank Riau Kepri. Samples were taken using proportional stratified random sampling technique. Data collecting in this study was done using closed-questionnaires as research instrument. Data collected was analyzed using SmartPLS 3.0 program. The results of this study found that: (1) Organizational commitment variable had not influenced to employee performance, (2) Organizational culture variable had influenced to employee performance, (3) OCB fully mediated the influence of organizational commitment to employee performance, and (4) IWB partially mediated the influence of organizational culture to employee performance.

The present study aims to determine the effect of a company's life-cycle stage, profitability, institutional ownership, and liquidity on dividend policy as well as the effect of dividend policy on firm value. Data were run through logistic regression analysis and ANNOVA test with total sample data of 31 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange over the period 2014-2018. With control variables consisting of asset growth, corporate debt, and investment cash flow, it is determined that the growth and maturity life-cycle stages as well as return on assets of a company had positive and significant effects on dividend policy. Companies at growth and maturity stages provided dividends since they attempted to show to shareholders that the company was under good financial and profitable conditions. Corporate debt also had a significant effect on dividend policy where the relationship was inversely proportional, meaning that companies with large debt ratios tend not to provide dividends. Other results show that there was a significant difference between dividend policy and firm value. Companies that provide dividends tend to be overvalued since it leads to increase in the confidence of shareholders to invest.

This study aims to analyze the influence of intellectual intelligence, emotional intelligence, spiritual intelligence and gender on ethical behavior. The study is conducted on Auditors who worked in KAP in the provinces of Bali and East Java with a total sample of 53 respondents. Data analysis in this study uses multiple linear regression analysis. The results of this study prove that the variables of intellectual intelligence, emotional intelligence, spiritual intelligence and gender had positive effects on ethical behavior.

This study analyzes the effect of supervision activities on the quality of the internal control system. It ascertains how the board of commissioners direct the company in presenting information as required by the stakeholders. The presentation of adequate information on internal control is a part of good corporate governance. The study was conducted on a public company in Indonesia, and data of 119 companies were collected using content analysis. The items used in measuring the extent of disclosure were developed based on the 2013 COSO framework and directions in the circular letter of number 30 /SEOJK.04/2016. A regression test with the IBM SPSS 21 program was used to perform the data analysis. The analysis results showed empirical support for some characteristics of the board of commissioners, such as the size, accounting and financial literacy, and the number of meeting in a year on the quality of internal control system disclosure. This study provided a theoretical contribution by using supervision mechanisms to overcome asymmetric information. Practical contributions are also expected to be conveyed to the financial service authority regarding the independence proportion and gender diversity, that have not been generally performed. The value of this research is an instrument that measures the quality of the disclosure adjusting conditions in Indonesia. Design of measurement items based on rules is issued by the Financial Services Authority for public companies.

Financial literacy is one of the human capitals, which has a contribution in influencing financial behavior. In line with the development of Islamic financial products, the Islamic financial literacy is needed to be enhanced to support people’s financial decision making. This study aims to determine the dimensions of Islamic financial literacy. The study used 472 Sharia mutual funds’ individual investors who were collected using convenience sampling technique. Islamic financial literacy in this study was measured using 9 indicators. Based on exploratory factor analysis (EFA), two dimensions of Islamic financial literacy were extracted: the first dimension is labelled subjective knowledge of Sharia compliance and the second dimension is named subjective knowledge of riba and profit-sharing.

This study aims to examine the influence of credit risk and capital adequacy of a rural bank on financial distress, proxied by interest coverage ratio (ICR). Samples used in this research are 123 rural banks located in the Jakarta metropolitan area from 2013 to 2018. In this area, almost 70% of cash flow circulation in Indonesia was happening. The logistic regression model was employed to analyze the collected data. The findings show that both credit risk and capital adequacy had significant influences on financial distress, with positive and negative effects, respectively. Realizing the important role of credit risk and capital adequacy, this study makes some suggestions that rural banks should utilize both variables as a measure to monitor their financial performance.

This research aims to find the tendency fiscal illusion’s existence in regencies/cities of South Sumatera Province during the period 2012 – 2018. In addition to detecting fiscal illusions, the study aims to determine the factors that explain the estimated value of detected fiscal illusions. To detect fiscal illusions, the study uses 3 approaches divided into 3 models, namely revenue enhancement, expenditure manipulations, and debt utilization. The sample of this research is 15 regencies/cities in South Sumatra Province. The analytical method used is panel data regression. The results of this study show that there was a fiscal illusion detected in regencies/cities of South Sumatera Province in the 2012-2018 period through the expenditure manipulation approach. Besides that, the test results also show that all variables in the expenditure manipulation approach affect and are able to explain the detected fiscal illusion.

The yield curve is the building block of fair value in pricing bonds. It has been used by market participants for their asset valuations, Central Bank and Government’s Treasury for monetary, interest rate and borrowing decisions. The official yield curve construction in Indonesia government bond is based on Svensson model which is widely accepted and used by several countries. The objective is to find more accurate fair price from yield curve as the alternative of IBPA government bond curve as the baseline. This research takes observation on three alternative yield curve models in comparison with the baseline Svensson Model to price several series of benchmark and non-benchmark bonds. Fair price is further tested with One-Way ANOVA and Post Hoc in order to find the significance between models. The results show that alternative models are performing better in determining the fair value prices of the government bonds compared to the baseline model.

The purpose of this study is to examine the auditor's dysfunctional behavior mediating the influence of Machiavellian characteristic and time budget pressure on audit behavior. This study took a sample of all auditors at the Public Accountant Office (KAP) of the Province of Bali. Determination of the sample was accomplished based on the nonprobability sampling method with saturated sample technique. The research sample was 94 auditors and questionnaires were distributed among them and managed to collect 65 questionnaires. Data analysis was performed using the path analysis model. The results show the auditor's dysfunctional behavior fully mediated the influence of Machiavellian traits on audit quality, while the auditor's dysfunctional behavior mediated the partial effect of time budget pressure on audit quality. The results of this study can be considered for auditors and input for IAPI in improving audit quality by suppressing and avoiding the auditor's dysfunctional behavior due to the influence of Machiavellian characteristic and time budget pressure.