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"Penelitian ini bertujuan untuk mengetahui bentuk perilaku kecurangan akademik yang terjadi di kalangan mahasiswa akuntansi Politeknik Negeri Bandung. Jenis penelitian yang dilakukan adalah kuantitatif dengan metode statistik deskriptif. Penelitian ini menggunakan sampel sebanyak 100 orang mahasiswa yang diambil dari program studi D-IV akuntansi, D-IV akuntansi pemerintahan, dan D-III akuntansi. Hasil penelitian menunjukan bahwa perilaku kecurangan akademik mahasiswa akuntansi Politeknik Negeri Bandung berada dalam beberapa kriteria: mereka yang tidak pernah melakukan adalah 54%, mereka yang jarang melakukan adalah 44%, mereka yang kadang melakukan adalah 2% dan mereka yang sering dan selalu melakukan perilaku curang dalam hal akademik adalah 0%. Berdasarkan bentuk perilaku kecurangan akademik, yang paling banyak dilakukan adalah tindakan pemalsuan.

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This study aims to determine the academic fraud behavior form that occurred among accounting students of Bandung State Polytechnic. The type of research is quantitative with descriptive statistic method. This study uses 100 students as sample drawn from the D-IV accounting, D-IV government accounting, and D-III accounting study program. The results showed that academic fraud behavior of accounting students of Bandung State Polytechnic are in several criteria: those who never do are 54%, those who rarely do are 44%, those who sometimes do is 2% and those who frequently and always commit fraudulent behavior in academic terms is 0%. Based on the form of academic cheating behavior, the most common is the act of forgery."

"ABSTRAKThe aim of this research is to investigate the effect of reward and punishment in escalation of commitment. The escalation of commitment is usually attributed to the decision maker if the project is unfavorable. This research also investigates the effect of organizational commitment to the decision to escalate or not to escalate the commitment. Experimental method is used in this research. There are 37 participants contribute to this research. The result of this research shows that the escalation of commitment level is higher if there is reward and punishment provided in the organization than if only reward provided. In other hand this level is higher if only punishment provided than if reward and punishment provided. It is mean that decision makers will avoid punishment, so they escalate their commitment. As predicted before organization commitment also effect escalation of commitment. The result shows that organizational commitment will decrease the level of escalation of commitment."

"ABSTRAKThis research aims to analyze the influence of operating costs and sales volume to against net income of PT Aero Globe Indonesia, and to analyze how much effect from net income as intervening variabel of this research. The sampling technique used in this research is purposive sampling. The data in this research is secondary data which were obtained from 8 years financial statements years 2007 until 2014. The analyze methode of this research is path analysis. The result of this research show that operating cost and sales volume partially had negative significant effect to the net income. But after the research adding by the invervening variabel, the substructure 2 was show that operating cost, sales volume and net income simultaneously had positive significant effect to the net profit margin."

"ABSTRAKThis research aims to study management accounting implementation in managers decisions for setting targeting goals in service revenue of West Java province. Public sector management accounting is defined as relevant and reliable accounting information aimed at leaders with a view to planning (strategic planning, information delivery, investment assessment, budgeting, service costing, performance appraisal) and control (measuring management performance achievement by means of the achievement of targets that are in accordance with the planned program. The Vehicle Tax is the potential of substantial local taxes for revenue revenues in the western Java province. The results showed that Management Accounting has a strong relationship with Target Income Determination at West Java Provincial Income Board. Meanwhile, if seen from the result of regression equation, regression coefficient from independent variable marked positive which indicate that the implementation of good Management Accounting will increase Target Income of Regional Income Board in West Java province."

"ABSTRAKThe purpose of this study to determine the effect of earnings management on stock returns and know information asymmetry and debt covenant in moderating the effect of earnings management on stock returns. This research is a descriptive verification research that is causality. The unit of analysis in this study is a company that conducted an IPO in 2013-2016. The research data using sample data selected through purposive sampling technique and obtained by 46 companies doing IPO period 2013 until 2016. This research use technique of simple linier regression analysis and moderated regression analysis. Modified Jones Model is used to detect earnings management. Cummulative Abnormal Return (CAR) is used as a proxy of stock returns. Deb to Equity Ratio (DER) as a proxy for identifying debt covenant. The result of research with simple linear regression test showed that earnings management did not have an effect on stock return. The result of research by using moderated regression analysis test shows that information asymmetry can not moderate the influence of earnings management on stock return. Debt Covenant can moderate the effect of earnings management on stock returns."