Purpose: This study aims to analyze internal work motivation and external work motivation on employee performance at PT. Fontera Brand Indonesia Bandar Lampung Branch. Method: The research method used in this study is a quantitative method with a census approach. Data collection techniques based on data sources in this study uses a questionnaire method. The analysis technique used in this research is validity test, reliability test, classical assumption test, multiple linear regression analysis, correlation analysis and coefficient of determination, F test, and t test. Result: Work motivation both internally and externally simultaneously has a significant effect on employee performance at PT. Fontera Brand Indonesia Bandar Lampung Branch; Partial internal work motivation has a significant effect on employee performance at PT. Fontera Brand Indonesia Bandar Lampung Branch; External work motivation partially has a significant effect on employee performance at PT. Fontera Brand Indonesia Bandar Lampung Branch. Limitation: This study only assesses the variables of internal and external motivation and the performance of employees working at PT. Fontera Brand Indonesia Bandar Lampung Branch, as well as clear literacy limitations on employee motivation. Contribution: This research provides suggestions for PT. Fontera Brand Indonesia Bandar Lampung Branch to provide performance motivation both internally and externally for employees who can provide output in terms of improving employee performance so that it is more leverage. Novelty: The novelty in this study lies in the conditions carried out by researchers during the transition from pandemic to endemic, so that they pay attention to differences in research results with previous studies that have been conducted.

Purpose: This research aims to examine, analyze, and obtain evidence the factors influencing in the fraudulent financial statements in fraud triangle perspective. Method: This research’s population are Manufacturing Companies Food and Beverage Sub Sector that Listed on Indonesia Stock Exchange period 2017-2019. The sampling method used in this research is purposive sampling method and obtained a total sample of 51 companies. This research uses logistic regression analysis to examine the effects of financial stability, financial targets, external pressures, personal financial needs, nature of industry, ineffective monitoring, organizational structure, auditor turnover, audit opinion and total accruals on the fraudulent financial statements. Results: The result of this research indicated that nature of industry influences on the fraudulent financial statements. Meanwhile, financial stability, financial targets, external pressures, personal financial needs, ineffective monitoring, organizational structure, auditor turnover, audit opinion and total accruals were not influence on the fraudulent financial statements.

Purpose: This research was conducted to find out and explain several factors that are thought to influence firm value, such as how good corporate governance is and how the company's financial performance is. Research Methodology: The research sample was taken based on several criteria while the data collection was based on a documentation study which was processed using SPSS and the Sobel Test. Results: This study shows that financial performance cannot mediate the effect of managerial ownership on the value of a company. However, financial performance can mediate the effect of institutional ownership on the value of a company. Limitations: The number of variables selected in this study is limited, as well as the number of samples studied. Contribution: It is hoped that this research can be used as reference material for those who wish to do further research on this topic and is expected to be useful for company managers in an effort to maximize company value as their main objective.