The purpose of this study was to investigate the effect of related party transactions on earnings management. This study also investigates the role of institutional ownership as a moderator on the effect of related party transactions on earnings management. This study uses agency theory to explain the relationship between variables. The research population consists of all manufacturing companies listed on the Indonesia Stock Exchange. The sample selection used a purposive method which produced 225 observational data. The analytical method used is moderation regression analysis. The results of this study indicate that partially related party transactions have a positive and significant effect on earnings management. Institutional ownership is able to significantly weaken the relationship between related party transactions on earnings management and act as a quasi moderator.

The Capital Market is an object that must be known by students of economics, especially in the area of specialization in the concentration of financial accounting. Knowledge of the capital market will be beneficial for students so that they are able to engage and apply it in securities trading activities. This study aims to describe and identify the extent to which the level of knowledge of students, especially in the field of accounting in financial concentration, in observing phenomena that occur in the Indonesian capital market. There is a research location in Kupang City, Nusa Cendana University Accounting Study Program (UNDANA). The research implementation lasted 6 months. The overall level of Capital Market literacy is still low related to capital market knowledge in accounting students with a concentration in finance. It is necessary to cultivate an intention to study the capital market and the importance of the level of capital market literacy in students.

This research aims to explain how the influence of Internal Control Systems and Accounting Information Systems on the Quality of Financial Statements. Quantitative method used in this research. The population in this study is PT Gudang Garam Tbk and PT Wilmar Group. The sampling technique using a purposive sampling technique was taken based on the criteria for obtaining it, meaning that the information obtained was based on predetermined criteria, namely the finance and accounting departments. The sample of this research is 37 respondents. Methods of data collection using the survey method, namely the authors disseminate directly to the respondents. Data analysis techniques in this study used descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests, and hypothesis testing. this study found that there is a positive insignificant effect between the Internal Control System on the Quality of Financial Statements There is a significant positive impact between accounting information systems and the quality of financial statements.

This study aims to determine the influence of intellectual capital, dividend policy, and asset growth on company performance with the audit committee as a coding variable in Primary Consumer companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study was 66 companies. The sampling method in this study used the purposive sampling method, so that a research sample of 18 Primary Consumer companies listed on the Indonesia Stock Exchange in 2017-2021 was obtained. The data source used in this study is secondary data. Data analysis was performed using Eviews 10. Partial intellectual capital and dividend policy have no effect on the company's performance, Asset growth affects company performance, the audit committee as a moderation variable can moderate the effect of asset growth relationships on company performance, but cannot moderate intellectual capital relationships on company performance, as well as dividend policy on company performance.

This study aims to reveal the practice of determining the selling price of woven cloth in a women's weaver group called "Tene Tuen". This research was conducted from July to August 2021 through interviews with leaders of the women weaver group. This study used the qualitative method with a descriptive approach as a research method and collected data by using interviews, direct observation, and documentation. This study found that the concept of formulating the selling price set by the (sellers) informants was not only formed by material values but also contained cultural and justice values with a holistic philosophy. In the end, the selling price determined by the tene tuen group seeks to create prosperity and justice for all parties.

Transfer pricing is a transaction price that is included in every product or service from one company to another or from one industry to another with the same or different companies and has a special relationship. This study aims to determine the effect of effective tax rates, bonus schemes, tunneling incentives, and leverage on transfer pricing with size as a moderating variable in manufacturing companies listed on the IDX for the 2018-2021 period. The analytical method used is logistic regression analysis and Moderated Regression Analysis (MRA). The results of the study show that the bonus scheme, tunneling incentive, leverage, and size have a partial effect on transfer pricing. Meanwhile, the effective tax rate has no partial effect on transfer pricing. Size is able to moderate the effect of bonus schemes, tunneling incentives, and leverage on transfer pricing. However, size is unable to moderate the effect of the effective tax rate on transfer pricing.