Purpose: This study discussed the factors that influence the use and debt of credit cardholders in Jakarta and surrounding areas (Jakarta, Bogor, Depok, Tangerang, Bekasi) Research methodology: The dependent variable used in this study is the use of credit cards and debts on credit cards. This study's independent variables were demographic factors, credit card feature factors, and attitude towards money factors. The sample of this study was 333 respondents using the purposive sampling technique. The data analysis model used is Ordinary Least Square (OLS). Results: The results showed that there were influences from demographic factors (age, income, family size), features on credit cards (credit limits), and attitudes towards money (the main payment method with credit cards, card tenure) on the use of credit cards; also, demographic factors (gender, type of work, level of education, income) and attitude towards money (minimum payment) on credit card debt. Therefore the factors that banks need to consider to increase their income, and the government for control of public expenditure, also the public to pay more attention to spending on their credit cards so that there is no accumulation of debt that cannot be paid. Limitations: This study has several limitations of specifically only examines the people who are in Jakarta and their surroundings (Jabodetabek) and examines demographic factors, features on credit cards, and attitudes. Contribution: This study will examine demographic factors, features on cards, and attitudes towards money by uniting variables per category into a unified category. The indicators in this study are adjusted to the community in Indonesia. Keywords: Attitude towards money, Credit cards, Credit card features, Demographics

Purpose: This study aimed to provide empirical evidence of the influence of Accrual Based Investment Ratio and Cash-Based Investment Ratios in detecting fraudulent financial reporting Research methodology: Fraudulent financial reporting in this study used a combined model of the cheating model (Beneish M-Score) with a bankruptcy model (Altman Z-Score). This study's sample was a non-financial company listed on the Stock Exchange during the observation period from 2010-2018. Sampling techniques with purposive sampling and obtained a total of 790 observations. Data processing was done via SPSS program version 16.0 using logistic regression. Results: This study proves that Earnings per Share, Dividend per Share ratio, Total Share Profitability Ratio, Dividend Profitability, Asset Efficiency Ratio influence in detecting fraudulent financial reporting while Price / Earning ratio, Dividend Ratio, Operating Cash Flow Ratio, Current Liability Coverage Ratio, Long Term Debt Coverage Ratio, Interest Coverage Ratio, Cash Generating Power Ratio, External Financing Index Ratio do not affect detecting fraudulent financial reporting Limitations: There are still inaccuracies in predicting Fraudulent Financial Reporting so that for future research, other combined models can be used in predicting Fraudulent Financial Reporting, including adding liquidity ratios, asset management ratios, debt management ratios, profitability ratios, and sufficiency ratios Contribution: This study provides implications for the signal theory that explains the usefulness of financial statements in decision making and predictions, including using financial ratios in predicting Fraudulent Financial Reporting Keywords: Fraudulent financial reporting, Accrual based investment ratio, Cash-based investment ratio, Beneish M-Score, Altman Z-score

Purpose: This research aimed to determine the effect of deferred tax and company size on earnings persistence in Indonesia's hotel and tourism companies. Research methodology: This research is associative quantitative research. The analysis technique used multiple linear regression with SPSS VS 20.00 as a tool. The population is hotel and tourism companies listed on the IDX for the 2012-2017 period. Samples were taken based on the purposive sampling technique. Results: The conclusions of this study's results are: (1) Deferred tax has no significant effect on earnings persistence. (2) Firm size has a significant effect on earnings persistence. (3) Deferred Tax and Company Size have a significant effect on Earnings Persistence. Limitation: This research's limitations are the short research period and the company's short scope is the object. It is hoped that further research will be done by replacing or adding other dependents such as cash flow volatility, sales volatility, leverage and increasing the scope of the company under study. Contribution: This research's contribution is that the results of this study can be used as a reference for further researchers and a reference for company management in making decisions. Keywords: Deferred tax, Company size, Profit persistence