PRIVE (JURNAL RISET AKUNTANSI dan KEUANGAN) DEPARTEMENT OF ACCOUNTING FACULTY OF ECONOMICS UNIVERSITAS ISLAM MAJAPAHIT PRIVE Jurnal Riset Akuntansi dan Keuangan Editor-In-Chief Hari Setiono. SE. Editors Nurdiana Fitri Isnaini. SE. MM (Departament of Accounting. Faculty of Economics Universitas Islam Majapahit. Mojokerto. Indonesi. Nur Ainiyah. SE. Akt (Departament of Accounting. Faculty of Economics Universitas Islam Majapahit. Mojokerto. Indonesi. Reviewers Hari Setiono. SE. Si (Departament of Accounting. Faculty of Economics Universitas Islam Majapahit. Mojokerto. Indonesi. Toto Dwi Handoko. SE. MM. Ak. CA (Departament of Management. Faculty of Economics Universitas Islam Majapahit. Mojokerto. Indonesi. Managements Tatas Ridho Nugroho. Pd. Pd (Departament of Accounting. Faculty of Economics Universitas Islam Majapahit. Mojokerto. Indonesi. Bahril Ilmi Daviq. AB. SA (Departament of Accounting. Faculty of Economics Universitas Islam Majapahit. Mojokerto. Indonesi. Technical Support Eko Wahyudiono. SE (Administration. Faculty of Economics Universitas Islam Majapahit. Mojokerto. Indonesi. Journal Contact Gedung Andalusia Lt. Fakultas Ekonomi Universitas Islam Majapahit Jl. Raya Jabon Km 0,7 Mojokerto Telp . 399474 Email : jurnalprive@gmail. PRIVE (Jurnal Riset Akuntansi & Keuanga. Volume 2. Nomor 1. Maret 2019 ISSN Online : 2615-7306 ISSN Cetak : 2615-7314 Editor Note It is our pleasure to present to you the third issue of Volume 2 No 1 of Prive (Jurnal Riset Akuntansi dan Keuanga. The journal debut in 2018 and try continue to publish research work from scholars within Indonesia and elsewhere relating to issues about accounting and finance. We are particularly pleased to receive papers from Indonesia and outside Indonesia The journal has had a good ISSN for print and online versions. In this issue 7 articles are presented. The first paper by Nurbayani and Muliana from Universitas Fajar with title AuPengaruh Kompetensi. Independensi, dan Motivasi Auditor Internal terhadap Efektivitas Struktur Pengendalian Internal Pada Kalla GroupAy. In the second paper by Eviana Dwi Saputri and Muhammad Hasyim Ashari from Sekolah Tinggi Ilmu Ekonomi Indoakti Malang with title AuTradisi Buwuh Dalam Perspektif Akuntansi Piutang dan Hibah di Kecamatan Lowokwaru Kota MalangAy. In the third paper by Hasan Fahmi Kusnandar. Maman Sulaeman and Gun Gun Gunawan from Politeknik Triguna Tasikmalaya and Universitas Siliwangi with title AuThe Influence of Housing Loan (KPR) to Non Performing Loan and its Impact on Return On Asset (Case Study on PT. Bank Tabungan Negara (Perser. Tbk. )Ay. The next paper. Shodiqul Amin. Supriadi and Nurdiana Fitri Isnaini from Universitas Islam Majapahit with title AuPengaruh Komitmen Manajemen dan Kapasitas Sumber Daya Manusia Terhadap Transparansi Laporan Keuangan di Pt. Hilon Felt Cabang MojokertoAy. Next. Lely Fithri Nela Margarita. Hari Setiono and Tatas Ridho Nugroho from Universitas Islam Majapahit with title AuPengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi Untuk Mengikuti Pendidikan Profesi Akuntansi (PPA. (Studi Pada Mahasiswa Prodi Akuntansi STIE Al-Anwar Mojokert. Ay. Next. Nur Rosyidah. Tatas Ridho Nugroho and Toto Heru Dwihandoko from Universitas Islam Majapahit with title AuPengaruh Profitabilitas. Financial Leverage dan Size Terhadap Perataan Laba (Income Smoothin. Pada Perusahaan Manufaktur Tekstil dan Garment Yang Terdaftar di BEI Tahun 2012 Ae 2016Ay. The last paper. Putri Mutiara from Universitas Pembangunan Jaya with title AuReaksi Pasar Atas Informasi Corporate Social ResponsibilityAy. We also wish to thank for Reviewer for his willingness to be a team on the journal's reviewers. To authors and researchers, it is our sincere hope that the papers published in this journal will spawn research and publication Thank You and Enjoy Reading. Hari Setiono. SE. Editor-In-Chief PRIVE (Jurnal Riset Akuntansi & Keuanga. Volume 2. Nomor 1. Maret 2019 ISSN Online : 2615-7306 ISSN Cetak : 2615-7314 DAFTAR ISI Nurbayani & Muliana Eviana Dwi Saputri & Muhammad Hasyim Ashari Pengaruh Kompetensi. Independensi, dan Motivasi Auditor Internal terhadap Efektivitas Struktur Pengendalian Internal Pada Kalla Group Tradisi Buwuh Dalam Perspektif Akuntansi Piutang dan Hibah di Kecamatan Lowokwaru Kota Malang Hasan Fahmi Kusnandar. Maman Sulaeman & Gun Gun Gunawan The Influence of Housing Loan (KPR) to Non Performing Loan and its Impact on Return On Asset (Case Study on PT. Bank Tabungan Negara (Perser. Tbk. Sodiqul Amin. Supriadi & Nurdiana Fitri Isnaini Pengaruh Komitmen Manajemen dan Kapasitas Sumber Daya Manusia Terhadap Transparansi Laporan Keuangan di Pt. Hilon Felt Cabang Mojokerto Lely Fithri Nela Margarita. Hari Setiono & Tatas Ridho Nugroho Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi Untuk Mengikuti Pendidikan Profesi Akuntansi (PPA. (Studi Pada Mahasiswa Prodi Akuntansi STIE Al-Anwar Mojokert. Nur Rosyidah. Tatas Ridho Nugroho & Toto Heru Dwihandoko Putri Mutiara Pengaruh Profitabilitas. Financial Leverage dan Size Terhadap Perataan Laba (Income Smoothin. Pada Perusahaan Manufaktur Tekstil dan Garment Yang Terdaftar di BEI Tahun 2012 Ae 2016 Reaksi Pasar Responsibility Atas Informasi Corporate Social