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<p>The purpose of this study is to determine the forms of fraud that occured in public sector financial reporting. Based on the report ACFE (Association of Certified Fraud Examiner) in 2012, the financial reporting fraud cases lead to an average loss of $ 1 million. This study was included a qualitative study using interpretive paradigm. The informants are the staff who handle the reporting in public sector. Interviews were done by unstructure and informant didn’t know that they became informant in this research . The results of interviews indicate that public sector financial reporting fraud happens is misplaced account, negligence recognition grants/aid from the center goverment, accountability document manipulation, depreciation of assets disproportionate, estimates in determining the remaining inventory and estimated useful life of the asset.</p>

This study aims to prove role conflict and role ambiguity on the independence of auditors with spiritual intelligence as moderating variables. This study uses a quantitative approach with primary data in the form of questionnaires. The questionnaire distributed to 95 respondents. The population in this study is the APIP auditor who works in the Inspectorate Office located in four districts of Madura region. The results of this study are role conflict influences on independence and the role ambiguity also affects the independence of auditors, while spiritual intelligence moderate the impact of role conflict and role ambiguity to the auditor's independence.

This research examines the effect of ownership concentration, audit committee, and company performance on intellectual capital disclosures in banks on the Indonesia Stock Exchange. This research is descriptive quantitative research, and research data uses the financial statements of the IDX on banking 2014-2018. Company performance is measured by ROA, while VACA, VAHU and STV measure intellectual capital. Purposive sampling was used in this research and obtained 131 observations. Hypothesis testing with multiple linear regression analysis proves that ownership concentration and financial performance affect intellectual capital. A high concentration of ownership and sound financial performance will encourage company management to disclose intellectual capital. The amount of concentration of shares owned by shareholders will impact the effectiveness of control over management. Companies that have a good performance, shareholders will always supervise management in carrying out their duties; therefore, management will disclose intellectual capital. This study also shows that the audit committee doesn't affect intellectual capital. The audit committee doesn't affect intellectual capital due to the lack of independence in conducting supervision. Therefore, management will always carry out their duties in managing companies that disclose intellectual capital.