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This study aims to estimate and predict the effect of stock prices on profit volatility, net profit, and comprehensive income on the Indonesia Stock Exchange for the period 2014-2019. The study uses quantitative analysis with secondary data consisting of 98 banking companies on the Indonesia stock exchange from 2014 to 2019. The results prove that the share price has a significant effect on net income and comprehensive income but does not have a significant effect on profit volatility, so that net and comprehensive income has relevance to the share price and investors can make both variables in conducting further fundamental research. Previous studies measured the level of volatility of earnings, net income, and comprehensive income on the share price, but when trialing other approaches by causality, share prices affect net income and comprehensive income but not for profit volatility. In this study, however, the change includes detailed income variables due to Financial Accounting Standard No. 1, a shift in terms from profit and loss statements to systematic profit and loss statements.

This study aimed to obtain empirical proof of tax uncertainty and tax avoidance's impact on e-commerce businesses. Regression data panels with independent variable variations in tax rates and tax types were used as dummy variables. This study found that this type of tax affects tax avoidance, whereas variations in tax rates show no effect. In ecommerce businesses, various types of taxes are avoided. The types of taxes vary between countries that affect tax avoidance. The calculation mechanism can have an impact on changing selling prices which can reduce e-commerce margins. Margin is the determinant of CETR as a tax avoidance formulation, which can be used as a consideration for e-commerce to make its tax avoidance strategy. Tax avoidance can be viewed as opportunistic action committed by taxpayers. E-commerce businesses can also avoid taxes by considering the types of taxes they receive. This research examines tax uncertainty about e-commerce tax legislation. Tax uncertainty occurs because of variations in tax rates and the type of tax imposed on e-commerce transactions in each country, which contain risks for crossborder e-commerce players. It has never been analyzed in terms of tax avoidance efforts. [ABSTRACT FROM AUTHOR]

This study was conducted to evaluate the application of revenue accounting in accordance with Government Regulation No. 71 Year 2010 on Government Accounting Standards on accrual basis in Regional Revenue Offices of East Java Province. The application of Government Accounting Standards on accrual basis have to be fully applied by the start of the year 2015. There is still many local government agencies that hasn't fully applied government accounting standards on accrual basis, the reasons for local government agency that hasn't fully applied government accounting standards is the lack of human resources that understand the government accounting standards on accrual basis in Government Offices, the accounting application systems that inadequate resulting in financial reporting took a long time. In This study, the writer has conducted interviews in Sub-Division of Finance, responsible to made the financial statements in Regional Revenue Offices of East Java Province. The Interviews conducted were about the application of Government Accounting Standards on accrual basis, revenue accounting policies. The results showed that Regional Revenue Offices of East Java Province has applied the Revenue Income appropriate with The Government Regulation No. 71 Year 2010 on Government Accounting Standards on accrual basis. [ABSTRACT FROM AUTHOR]

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The purpose of this study is to determine the influences of professionalism, Emotional Spiritual Quotient (ESQ), and Locus of Control on Dysfunctional Behavior with the Performance of Internal auditor as an intervening variable. The study is conducted in State Development Audit Agency, South Sumatra Province. This study has employed associative research methods to determine the relationship of correlation or causal relationship between variables. The sampling technique used is saturated sample or census for 110 internal auditors with varying degrees, but with just 52 eligible respondents processed and tested further. The analysis of data used a structural equation model with a Partial Least Square approach coupled with Smart PLS Software 3.0. The results showed that the professionalism, ESQ, and locus of control are directly related to dysfunctional behavior, and to the performance of internal auditor as a variable support for dysfunctional behaviors' internal auditor in South Sumatra. In effect, high professionalism, ESQ, and Locus of Control could lead to effective performance for internal auditors and, hence, deter fraud. [ABSTRACT FROM AUTHOR]