The purpose of this study is to measure auditor quality of The Audit Board of the Republic of Indonesia (BPK) and investigates the effect of auditor quality on the follow-up of audit recommendation. This study uses sample of local government financial statements in Indonesia from 2010-2012. Using principle component analysis method, the result shows that there are four components extracted that form auditor quality which is experience, training, motivation, and education. All four components are then combined into a single auditor quality index that represents comprehensive measure of auditor quality. The test result shows positive effect between auditor quality and follow-up of audit recommendation. This indicates that high quality auditor is able to produce appropriate recommendations that can be easily followed up by the auditee. The more recommendations are acted upon, the better the quality of local government financial statements.

This article aims to determine the effect of competence, professionalism and experience of auditors in detecting fraud. This article was carried out by conducting a literature study from various studies that have been done. This article reviews the factors that influence fraud detection, namely: competency, professionalism and audit experience, a study of audit literature. The results of this literature review article are: 1) competency influences fraud detection; 2) professionalism influences fraud detection; and 3) audit experience influences fraud detection. Abstrak: Artikel ini bertujuan untuk mengetahui pengaruh dari kompetensi, profesionalisme dann pengalaman auditor dalam mendeteksi fraud. Artikel ini dilakukan dengan melakukan studi literatur dari berbagai penelitian yag sudah dilakukan. Artikel ini mereview faktor-faktor yang mempengaruhi pendeteksian fraud, yaitu: kompetensi, profesionalisme dan pengalaman audit, suatu studi literatur audit. Hasil artikel literature review ini adalah:  1) kompetensi berpengaruh terhadap pendeteksian fraud; 2) profesionalisme berpengaruh terhadap pendeteksian fraud; dan 3) pengalaman audit berpengaruh terhadap pendeteksian fraud.

The word "fraud" is a word that exists today. There are no business entities or institutions that are entirely devoid of the risk of fraud. People who commit crimes can be found in every socioeconomic class. As a result, there's a requirement for various stakeholders to be concerned and aware of the possibility of fraud in the workplace. The purpose of this research is to study the impact of role conflicts, workload, and internal auditors’ ability to detect fraud. Collecting data using a questionnaire which is measured by a Likert scale. The population in this study were all internal auditors of the Inspectorate General of the Ministry of Education and Culture. The saturated sample consisted of 300 respondents. The data analysis method uses SEM-PLS modeling through the SmartPLS version 3.0 program. By testing the validity, reliability, R Square value, F Square value, Q Square value. Testing the hypothesis using the bootstrap T-test method. The results of the study stated that role conflict and time burden had a negative and significant effect on professionalism, but competence had a positive and significant effect on professionalism, role conflict, and time load had a negative and significant effect on the ability to detect fraud, but competence and competence. professionalism has a positive and significant effect on the ability to detect fraud. Role conflicts, time, and professional burdens can affect the ability to detect fraud indirectly through professional mediation. This study requires careful planning and clear authority and responsibility to conduct field audits and the need to increase competence to increase the professionalism of auditors in detecting.

Factors affecting going concern audit opinions have always been the focus of academic research. This article categorizes relevant previous research in Indonesia and analyzes several variables affecting audit opinion. This article examines the relationship or effect of company size, company growth, and company liquidity on going concern audit opinions, a study of auditing literature. This article aims to build a hypothesis of the effect between variables to be used in further research. This literature study shows the following results: 1) Company size has a negative effect on going concern audit opinion; 2) Company growth has a negative effect on going concern audit opinion; 3) Company liquidity has a negative effect on going concern audit opinion. This article provides a reference for more in-depth research on the factors affecting going concern audit opinions.

Artikel Literatur Review Analisis Manfaat Insentif Pajak Selama Pandemi Covid – 19 Pada Pelaku UMKM di Wilayah Jaka Setia Galaxy Tahun 2021 adalah artikel imliah yang bertujuan membangun hipotesis riset pengaruh antar variabel yang akan digunakan pada riset selanjutnya. Metode penulisan artikel Literature Review ini adalah dengan metode library risearch, yang bersumber dari media online seperti Google Scholar, Mendeley dan media online akademik lainnya. Hasil artikel literature review ini adalah:  1) Manfaat Insentif Pajak Pada Pelaku UMKM.