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This study aims to examining the effect of Financial Distress and Profitability on Audit Report Lag in companies operating inthe Consumer Cyclicals sector listed on the Indonesia Stock Exchange and S&P Capital IQ platform. The independent variables used in this study are Financial Distress and Profitability. The dependent variable in this study is Audit Report Lag. The sample collected and used in this study is secondary data from the financial statements of Consumer Cyclicals companies available on the official website of the IDX from 2020–2022. The technique for collecting samples was using the purposive sampling method and analyzed using the multiple regression method with a total sample of 276 data using STATA software. The results of this study indicate that Financial Distress has a positive effect on Audit Report Lag and Profitability has no effect on Audit Report Lag in Consumer Cyclicals companies listed on the IDX during 2020–2022. Keywords -Audit report lag, financial distress, profitability, company size, company age, audit quality, COVID-19.

Fraud merupakan suatu masalah yang cukup besar dan sulit untuk dideteksi dalam dunia bisnis. Salah satu alat yang dapat digunakan dalam mendeteksi kecurangan adalah dengan menggunakanrasio keuangan, model terbaru dan sering digunakan saat ini adalah Dechow F-Score. Untuk perusahan notasi khusus yang digunakan dalam penelitian, Dechow F-Score memiliki kemampuanrendah dalam mendeteksi tingkat salah saji. Dengan tujuan membuktikan kemampuan Dechow F-Score, peneliti menggunakan variabel-variabel Fraud Triangle sebagai variabel lainnya yang dianggap memiliki pengaruh terhadap Dechow F-Score. Sampel yang digunakan disediakan olehBEI berupa perusahaan yang memiliki notasi khusus. Laporan keuangan dari setiap perusahaan dikumpulkan dan diproses dengan statistik menggunakan model regresi linear berganda. Uji yangdilakukan meliputi uji statistik deskriptif, uji korelasi, uji asumsi klasik, dan uji hipotesis. Setelahpenelitian dilakukan, variabel independen pressure, rationalization, dan opportunity terbukti tidakmemiliki pengaruh terhadap Dechow F-Score. Kata Kunci: Kecurangan, manajemen laba, Dechow F-Score, Fraud Triangle.

Auditing is essential in ensuring the appropriateness of financial reports, the accuracy of company operations, and compliance with applicable regulations. One of the regulations governing audit procedures is PSAK 72, which establishes the essential steps in recognizing revenue from contracts with customers. Even though it has been published since 2017, implementation of PSAK 72 is mandatory starting in 2020. To help understand the implications and application of PSAK 72, a webinar entitled "PSAK 72 and the Implications of Audit Procedures" was held by the PKM Team. This Webinar will present expert speakers in this field to provide an in-depth understanding of audit procedures related to PSAK 72. This Webinar aims to help accounting professionals and auditors develop their knowledge and skills in facing fast and dynamic changes in the business environment. In this way, risks related to compliance can be reduced, and audit quality can be improved, thereby increasing stakeholder confidence in the reported financial information. Participation in the Webinar reflected high enthusiasm, with the number of participants increasing as the session progressed. The evaluation was conducted through an online survey, which showed that participants agreed that this Webinar provided significant benefits for their future. Furthermore, the survey results show that the objectives of this Webinar were well achieved, as reflected by the high level of agreement in the questionnaire. Thus, this Webinar provides an in-depth understanding of PSAK 72 and its audit procedures and meets participants' needs to increase professionalism and quality in accounting and audit practices amidst continuously developing business dynamics.

This research was done to analyze the role of the fraud triangle theory in detecting the occurrence of financial statement fraud of transportation companies listed on S&P Capital IQ and Bursa Efek Indonesia from 2018 through 2020 from 2018 through 2020. The variables tested in this research are financial stability pressure, excessive pressure, personal financial need, financial target, ineffective control, and rationalization. This research uses 162 data from 54 transportation companies on S&P Capital IQ and Bursa Efek Indonesia. The test was done using Stata version 16. It showsed that financial stability pressure, personal financial need, financial target, and independent rationalization variables positively affect the occurrence of financial statement fraud. In contrast, excessive pressure and ineffective control of independent variables hurt the occurrence of financial statement fraud.

This researh aims to analyze the influence the effect of independent commissioner, managerial ownership, institusional ownership, audit quality, size and audit committee on the acceptance of going concern opinion on real estate companies that have been listed on S&P Capital in 2016-2020. The population used in this reseach are all real estate companies listed on www.capitaliq.com in the five year period, bertween 2016-2020 with 23 companies. The sampling method used in this reseach is using purposive sampling method to obtain 115 sample. The data analysis method  used in this reseach is logistic regression. The results of this study explain that independent commissioners, company size and audit committee effect on the acceptance of going concern audit opinions, while managerial ownership, institutional ownership and audit quality not affect the acceptance of going concern audit opinions.

Pandemi COVID-19 memberikan dampak yang cukup besar bagi kinerja keuangan perusahaan. Tahap awal financial distress merupakan masalah profitabilitas di mana perusahaan masih memiliki alat-alat likuid untuk membayar kewajiban jatuh temponya. Ketikafinancial distress berkelanjutan, akan membuat perusahaan berada pada kondisi yang lebih ekstrim di mana perusahaan sudah tidak dapat membayar kewajiban yang jatuh tempo denganmenggunakan alatalat likuid lagi. Hal ini menarik perhatian auditor untuk melakukan pengawasan. Menurut teori keagenan, hal ini menciptakan peluang bagi manajer untuk melakukan praktik manajemen laba. Penelitian ini bertujuan untuk mengetahui pemilihan praktikmanajemen laba saat kondisifinancial distress pada pandemi COVID-19. Menurut teorikontigensi, pemilihan strategi manajemen laba dipilih berdasarkan kondisi perusahaan tersebut. Penelitian ini menggunakan model Three Stage Dynamic Financial Distress yang dikembangkan oleh Farooq pada tahun 2018 yang dinilai dapat mengukur tingkat financial distress lebih baik dibandingkan dengan model sebelumnya. Penelitian ini dilakukan terhadap210 perusahaan yang terdaftar dalam Bursa Efek Indonesia pada periode 2020 yang merupakan tahun di mana pandemi COVID-19 pertama kali terjadi di Indonesia. Hasil penelitian ini menunjukkan pada pandemi COVID-19, perusahaan cenderung melakukan praktik manajemen laba akrual pada tingkat awal dan akhir financial distress sedangkan tidak melakukan praktik manajemen laba pada industri yang paling terdampak pandemi COVID-19. Kata kunci: COVID-19, Financial distress, manajemen laba akrual, manajemen laba riil

The auditing profession has become so important in the general society as well as the business world because of its responsibility in providing assurance in reporting assets such as sustainability and other information, which a variety of stakeholders have their interests in (Arens et al., 2016). The goal of this study is to observe the relationship between the audit committee and audit quality towards earnings management of public companies that operate in the food, beverage, and tobacco industry in the top three GDP countries in ASEAN between 2018 and 2020. The result from various tests in this paper indicates that audit committee independence and audit quality do affect earnings management significantly. On the other hand, audit committee size did not seem to show any significance in influencing earnings management. Keywords: Audit Committee Size, Audit Committee Independence, Audit Quality, Earnings Management

Tujuan penellitian ini untuk menjembatani tiga jenis penelitian terdahulu untuk memberikan wawasan bagi konsumen ketika mereka membuat keputusan dalam hal pelayanan oftalmologi dengan tingkat persaingan tertentu, pada saat yang sama dapat digunakan untuk memahami anteseden dari revisit intention dan WOM yang berhubungan dengan patient satisfaction. Pengembangan model penelitian yang melibatkan perceived quality, price fairness dan patient satisfaction sebagai komponen yang dipengaruhi oleh kompetisi healthcare berdasarkan dari perspektif konsumen. Model ini divalidasi menggunakan Structural Equation Modeling di SmartPLS 3.2.8. Sampel terdiri dari 251 responden dan pengumpulan sampel dilakukan dengan metode nonprobability sampling dan teknik purposif sampling. Model struktur menunjukkan bahwavariabel patient satisfactionmampu dijelaskan oleh variabel healthcare competition, perceived quality dan price fairness sebesar 71.3%. sementara itu variabel perceived quality mampu dijelaskan oleh variabel healthcare competition sebesar 66,1%. Hal ini menunjukkan bahwa model penelitian ini tergolong kuat. Selanjutnya dengan menggunakan analisis matriks IPMA, kualitas layanan di mana institusi dapat memberikan waktu yang efisien dan akurat merupakan faktor kunci dalam keputusan untuk revisit intention. Di sisi lain, item yang palingkuat dari membangun patient satisfaction dengan pengaruh pada WOM adalah di mana institusi perlu meningkatkan persaingan melalui melengkapi teknologi canggih dan memiliki dokter mata dengan reputasi yang tinggi. Penelitian lanjutan diperlukan pada kategori yang berbeda pada layanan kesehatan oftalmologi. Kata Kunci:perceived competition-quality, price fairness, patient satisfaction, revisit intention, WOM

Financial reports are a source of information that can be used for decision-making, so it is necessary to carry out an audit process to assess the fairness or feasibility of presenting the financial statements prepared by the company. This study aims to prove the factors that influence audit delay. The factors tested in this study were financial distress, auditor switching, audit committees, and the COVID-19 pandemic on audit delay. This research was conducted on real estate companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The number of samples in this study was 58 companies using a purposive sampling technique. Data analysis was carried out with classical assumptions and hypothesis testing using the multiple linear regression method with STATA version 17. Based on the results of the analysis it is known that audit delay is not affected by financial distress, auditor switching, and audit committee while audit delay is positively affected by the COVID-19 pandemic.

Main Purpose - The main objective of this study is to examine the influence of audit fee, audit rotation and audit reputation towards audit quality with earnings surprise benchmark. Method - Purposive sampling is utilized in this study and samples of 108 companies are gathered from publicly traded ASEAN-5 consumer companies that are listed on S&P Capital IQ from the period of 2017-2020. This research will use quantitative method and data will be tested by using SPSS IBM 25 with logistic regression approach. Main Findings - Audit fee (FEE) has negative and insignificant effect on audit quality as higher audit fee could indicate a higher audit risk, complexity of audit procedure or the business itself. Audit rotation (ROT) has negative and insignificant effect on audit quality as auditors needs more time understand risks associated with the industry. Audit Reputation (Rep) impact audit quality positively and have significant influence towards audit quality as Big Four firm with an outstanding reputation hold their auditors to a higher standard to maintain their expertise within the fields. Theory and Practical Implications - The implications of this research are addressed to investor, company, and future researcher. The implication of this study is that high audit fee and frequent rotation doesn’t necessarily result in high audit quality, but it can impair and degrade the quality of an audit. Novelty – This research will used real audit fee that are disclosed in company’s annual report as opposed to professional fee as an indicators of audit fees.   Keywords: audit fee; audit quality; audit reputation; audit rotation; earning surprise benchmark

This research was conducted to test and analyze the influence of interest, price, product quality, promotion, and brand image on purchasing decisions. The method used in this research was Structural Equation Modeling (SEM) using the SmartPLS application. The population in this study consisted of Traveloka application users with a total of 137 respondents. The study used purposive sampling with 104 respondents. The test results show that interest variable has a positive and significant effect toward purchasing decisions of Traveloka application users, while the price, product quality, promotion, and the variables of brand image have no significant effect toward users purchasing decisions of Traveloka application. Keywords: Price; Product Quality; Promotion; Brand Image; Interest

Tujuan utama dari perusahaan untuk mencari laba sebanyak-banyaknya dari hasil kegiatan perusahaan. Namun karena adanya perbedaan tujuan antara stakeholder dengan manajemen perusahaan, maka muncullah manajemen laba yang dilakukan oleh pihak manajemen perusahaan. Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh return on asset, return on equity, dan net profit margin terhadap manajemen laba. Penelitian ini dilakukan dengan metode pengambilan sampel purposive sampling dengan metode analisis regresi linear berganda pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Hasil penelitian ini menunjukkan bahwa return on asset memiliki pengaruh positif terhadap manajemen laba, sedangkan return on equity dan net profit margin tidak memiliki pengaruh terhadap manajemen laba. Kata kunci : return on asset, return on equity, net profit margin, manajemen laba