This study aims to prove the consistency of Agency Theory and Behavioral Consistency Theory as a solution to explain the role of Earnings Management in mediating the influence of male CEO masculinity on leverage. This research uses a quantitative approach with the population and research samples using companies on Indonesia’s Stock Exchange in 2014–2018. This study collected facial images identified as male CEOs from data from Indonesia’s Stock Exchange website and company websites and utilized Google searches. The data analysis method in this study uses Structural Equation Modeling (SEM) with Stata Software which connects theories, concepts and data that can be carried out on research variables. The findings explain that the decrease and increase in Earning Management practices has an impact on increasing and decreasing the value of the masculinity face of male CEOs also has an impact on increasing and decreasing the value of corporate leverage.

Budget changes triggered by internal factors intend to realize budget effectiveness and save the budget. Meanwhile, Refocusing Activities and Budget Reallocation (RABR) tends to disrupt budget realization because external factors trigger it. This research focuses on the impact of budget policy during the COVID-19 pandemic in Indonesia. This research seeks empirical evidence of differences in budget absorption, tax revenues, and local revenue before and during RABR. This research contributes to filling the micro research gap regarding RABR policy and becomes a reference for public policy stakeholders. This study uses quantitative methods. Data published by 91 cities for four years, namely two years before RABR (2018-2019) and two years during RABR (2020-2021), were analyzed using descriptive statistics and difference tests. Data for 2022-2023 are also used to test robustness. The results of statistical tests show a decrease in budget absorption, tax revenue, and local original income during the implementation of the RABR policy. The results of the Wilcoxon test statistics for hypothesis testing and robustness tests conclude the same thing, namely that the levels of budget absorption, tax revenue, and local revenue before and during the implementation of RABR are significantly distinct.

Abstrak Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh Earning Per Share (EPS), Book Value (BV), Return On Assets (ROA), Return On Equity (ROE) dan Net Profit Margin (NPM) terhadap harga saham perusahaan LQ45 yang tesaji di Bursa Efek Indonesia (BEI) tahun 2015 – 2019. Studi ini merupakan penelitian kuantitatif. Populasi studi ini adalah seluruh perusahaan LQ45 sebanyak 45 perusahaan. Sampel yang sesuai dengan kriteria adalah 44 perusahaan dengan 191 sampel. Teknik pengumpulan data memanfaatkan data sekunder pada laporan keuangan perusahaan LQ45 tahun 2015 – 2019. Teknik analisis data memanfaatkan Analisis Regresi Linier Berganda. Hasil penelitian memperlihatkan Book Value (BV), Return On Assets (ROA) dan Return On Equity (ROE) berpengaruh positif terhadap harga saham sedangkan Earning Per Share (EPS) dan Net Profit Margin (NPM) tidak berpengaruh terhadap harga saham.

Financial statements are instruments that represent the company's assets in a structured manner and represent an assessment of the company's performance in the current year. Auditors play an important role in protecting investors' rights by detecting misstatements or fraud in the presentation of financial statements. This study aims to examine the effect of CEO compensation on audit fees and to know that corporate governance can strengthen the effect of CEO compensation on audit fees. This study uses a quantitative approach with multiple linear analysis models and secondary data sources from the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The sample used is 192 samples. The results of this study indicate that the CEO's compensation has no effect on the audit fee. This shows that the amount of the audit fee is not seen from the amount of compensation received by the CEO. In the moderating variable of corporate governance, there is no effect of CEO compensation moderated by the proportion of independent commissioners and audit committees on audit fees. This shows that the role of corporate governance does not also affect the fees given by the auditors for auditing services for their financial statements.