The purpose o f this research is to analyze whether the persuasiveness o f client

Auditor is the third line of defence of good governance that can play a role in fraud detection efforts. Audit quality can be achieved if the auditors meet supervisory standards and beneficial for the management of state finances that are accountable, transparent, economical, efficient and effective. This study examines the effect of ethical principles and professionalism on audit quality and its implication on fraud detection. The study was conducted on 30 auditors at the Inspectorate of Jambi Province by distributing questionnaires and analysed using Partial Least Square (PLS) to obtain an effective audit quality model in detecting fraud. The results showed that audit quality, which is determined by the ethics and professionalism of auditors, has an effect on fraud detection. Furthermore, audit quality is a mediator of ethics and auditor professionalism on fraud detection.

The COVID-19 pandemic had a wide-ranging impact, resulting in a global recession due to weakened purchasing power. This circumstance necessitates business organizations adapting to developments and being more conscious of the risk of financial statement fraud. The intention of this research is to investigate the way corporate governance affected financial statement fraud during the COVID-19 pandemic. To acquire empirical data for examining corporate governance variables on financial statement fraud, the research was examined using quantitative methods. The study takes advantage of secondary data acquired from annual reports of companies under special monitoring listed on the Indonesia Stock Exchange of 2020–2021. The logistic regression method was used to evaluate 134 data sets, and financial statement fraud was measured using the Z-Score and F-Score models. The results indicate that when using the Z-score, only the board size has a negative effect on financial statement fraud during the COVID-19 pandemic. Meanwhile, using the F-Score, the corporate governance variables studied are not proven to have an influence on financial statement fraud during the COVID-19 pandemic.

ABSTRACT This research aims to determine the effect of NPF, BOPO, CAR, FDR and NIM on Return On Asset (ROA) of Islamic Comercial Banks for year 2013-2017. Data analysis of this research are using descriptive statistics techniques and testing using classic assumption test, multiple regresssion analysis, hypothesis testing and coefisient of determination. the result of the research shows the simultaneously NPF, BOPO, CAR, FDR  dan NIM had effect on return on asset (ROA), partially  NPF had no effect on return on asset (ROA), BOPO had effect on return on asset (ROA), CAR had effect on the return on asset (ROA), FDR had no effect on the return on asset (ROA) and NIM had effect on return on asset (ROA). Keywords: Islamic Comercial Banks, Return On Asset  (ROA), NPF, BOPO, CAR, FDR, NIM. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh  NPF, BOPO, CAR, FDR dan NIM terhadap Return On Asset (ROA) Pada Bank Umum Syariah di Indonesia  tahun 2013-2017. Analisis data pada penelitian ini menggunakan teknik statistik deskriptif dan pengujiannya menggunakan asumsi klasik, regresi berganda, uji hipotesis dan koefisien determinasi. Hasil penelitian menunjukan bahwa secara simultan  NPF, BOPO, CAR, FDR  dan NIM berpengaruh terhadap Return On Asset (ROA). Secara parsial NPF tidak  berpengaruh terhadap return on asset (ROA), BOPO berpengaruh terhadap return on asset (ROA), CAR berpengaruh terhadap return on asset (ROA), FDR tidak  berpengaruh terhadap return on asset (ROA) dan NIM berpengaruh terhadap return on asset (ROA). Kata kunci: Bank Umum Syariah, Return On Asset (ROA). NPF, BOPO, CAR, FDR, NIM.

This study was conducted to determine the effect on Profit Distribution Management recorded in Bank Indonesia on financing for profit sharing, transparency and performance. Research conducted using RGEC Method to determine the level of performance in the company and the population of this study is a company listed in the Jakarta Islamic Index of 2012-2016. The results of this study indicate that mudharabah variables have an effect but not significant to PDM, ROA and CAR have significant effect to PDM while musharaka, transparency, FDR, GCG and BOPO have no significant effect to PDM.