Abstract-

The purpose of the study was to examine the effect of accounting understanding on the quality of MSME financial statements. The data collection method used in this study was a questionnaire—determination of the number of samples using the Simple Random Sampling method. The analysis technique used is simple regression. The findings of the research show that the quality of MSME financial reports is influenced by accounting understanding. Adjusted R Square value of 0.742 means that 74.2% of the quality of financial statements is affected by accounting understanding Keywords: SAK EMKM, Understanding of Accounting, Quality of Financial Reports

This study aims to examine the effect of independence and remote audit on audit quality during the covid-19 pandemic. Covid-19 pandemic makes the auditors have difficulties inspect the audited company directly. Remote audit is a way to solve the difficulties. The effectiveness of remote audit still needs more research related to audit quality. Therefore, this research examines the effect of independence and remote audit on audit quality, both partially and simultaneously.  The examination the effect of remote audit on audit quality in covid-19 pandemic is the novelty of this research. The samples are selected by purposive sampling method. The data is collected by questionnaire sent to 8 Public Accounting Firms (KAP) in Malang City. The collected data is analyzed by multiple linear regressions. The partial test results show that auditor independence does not affect on audit quality. On other hand, remote audit affects on audit quality in covid-19 pandemic. Simultaneous test results show that independence and remote audit simultaneous has significant and positive effect on audit quality during the covid-19 pandemic.

Evaluasi laporan arus kas dapat memberikan kemajuan dalam perhitungan laporan arus kas dan memberikan informasi tentang perubahan-perubahan aktiva bersih sebuah perusahaan. Tujuan dari penelitian ini adalah untuk mengevaluasi pengelolaan kinerja keuangan pada PT. Gudang Garam Tbk. berbasis arus kas pada tahun 2013-2015. Penelitian dilakukan di Bursa Efek Indonesia, Jalan M.T Haryono 169, Malang, 65145 dengan dengan menggunakan metode deskriptif kuantitatif untuk evaluasi rasio liquiditas yaitu rasio lancar dan rasio quick. Hasil penelitian menunjukkan bahwa berdasarkan laporan arus kas PT. Gudang Garam Tbk. tahun 2013-2015, perusahaan ini sudah efisien dalam mengelola laporan laporan keuangan.