This research aims to determine the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Peforming Loan (NPL), dan Operational Effeciency Ratio (OER) of commercial banks listed on the Indonesia Stock Exchange 2017-2019. Population in this research while sample was defined bu purposive sampling method and 28 Banks as sample. Type of data that we used was secondary data (panel data) from www.idx.com and company's website. Data collection method used documentation method and multiple regression analysist method. The result are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) have no effect on ROA.

Sharia issuers are determined by considering Islamic principles and it is expected that company activities will be in harmony with Islamic law and framework. ISR is part of corporate social responsibility that should be disclosed by Islamic issuers. However, ISR disclosure is still voluntary, so the level of disclosure of each sharia issuer still varies. This study aims to examine the effect of Good Corporate Governance (GCG) on disclosure of Islamic Social Reporting (ISR). The total samples used in this study is 65 annual reports from 13 companies registered in the Jakarta Islamic Index (JII) for the period 2013-2017. The measurement of ISR disclosure is done by means of content analysis through scoring methods on the annual reports of each sharia issuer. Data analysis was performed with descriptive statistics and classic assumption tests and hypothesis testing with multiple linear regression, F test, R2 test, and t test. The results showed that the frequency of board of commissioner meetings had a significant positive effect on ISR disclosure. The size of independent commissioners, the size of the audit committee, and public ownership have a significant negative effect on ISR disclosure. Institutional ownership and managerial ownership have no effect on ISR disclosure.

This study aims to prove empirically about: the influence of internal control, compensation compatibility and individual morality on accounting fraud tendency. Data for this study was obtained from samples of 26 SKPD Solok Regency. Collecting data in this study are primary data obtained from questionnaires distributed directly to the respondents. Total respondents which is used in this research are 78 respondents (100%). The analyzing method used in this research is Double Regression methods using SPSS (Statistical Product and Service Solution) version 24. Result of the study indicates that internal control negative influence to accounting fraud tendency. Compensation compatibility and individual morality positive influence to accounting fraud tendency. The coefficient of determination in this study was 76,6%, while 23,4% is influenced by other variables.

This research aims to find new evidence about the factors that effect the workload,experience and professional skepticism to fraud detection ability of auditor. Respondents in this research is the auditor’s who work at Badan Pemeriksa Keuangan (BPK) Padang Province Representation. Collecting data of thid study using a questionnaires submitted to 42 auditors. From questionnaires distributed 36 questionnaires (85,71%) were completed and can be processed. The data of this study using primary data directly through a questionnaires and analyzed using SPSS version 22 for windows. The data were analyzed to test the hypothesis using multiple linear regression analysis approach Then, the research using multiple regression method found that only workload having a negative on the fraud detection ability of auditor. While, experience, and professional skepticism having a positive effect on the fraud detection ability of auditor.Keywords: workload, experience, professional skepticism, and fraud detection ability of auditors

This study aims to determine the effect of audit quality and audit fees on the integrity of financial statements with audit fees as moderating variable on audit quality. The population in this study was 78 companies listed on the Indonesia Stock Exchange in the 2014-2016 periods. The data analysis technique used was Moderated Regression Analysis (MRA). The result shows that audit quality does not significantly influence the financial statement integrity; while, audit fees have a positive effect on the integrity of financial statements. Then, the audit fee variable is not able to moderate the effect of audit quality on the integrity of financial statements. Keywords: Integrity of financial statements, audit quality, audit fees necessarily result in good audit quality and vis-à-vis the integrity of company financial statement. Low or high audit fee may cause conflicting to audit performance. Audit fee is the cost incurred to an auditor for audit services rendered. Auditors have to be cautious for negations in audit engagement to avoid any issue that may ruin auditor professional judgment. Eshlesman & Guo (2013) suggest that clients paying abnormally low audit fees are receiving inferior audits. While higher audit fee is a signal that auditor may be losing her independents. A reasonable audit fee will lead auditor to perform adequate auditing procedure. Thus, judgment of opinion given by auditor is taken based on true condition underlying the financial statement (Harahap et.al., 2018). Prior literatures show the relationship of audit fee toward audit quality. It seems reasonable that more audit hours with agood reputation firm will lead to higher audit fees and finally result higher audit quality.(Kuntari et.al., 2017) and (Abdul-Rahman et.al., 2017) find that audit fees have significant positive effect on audit quality. Khadash et al (2013) indicate a positive and significant correlation between audit quality and audit efficiency, the reputation of auditing office, auditing fees, the size of audit firm, and the proficiency of auditor. In this study, audit quality is measured by firms size, that is big-four audit firm and non big-four. Using firms size as a proxy of audit quality has been used by Kuntari et.