Accountability and transparency of government agencies are an essential part to creating good governance. This research was conducted to determine the effect of management commitment and legislative mandate (regulation) on accountability and transparency in government agencies (SKPD) regency/city in the special region of Yogyakarta. This research is a quantitative study with the population are covering all government organization employees in Yogyakarta. The sampling technique is using a purposive sampling method with specific criteria. The hypothesis was testing using SEM-PLS. Analysis of research data involved 120 officials of all SKPD in Yogyakarta.The study shows that commitment to management has a significant effect on accountability and transparency. Regulation has a significant effect on transparency but does not affect the accountability of government agencies.

Penelitian ini memiliki tujuan untuk mengetahui dan menjelaskan penerapan PSAK No. 109 tentang Laporan Keuangan Laziznu Blitar Melalui Diskursus Akuntansi Zakat Mall. Metode yang digunakan adalah studi kasus di LAZISNU Kabupaten Blitar dengan menganalisis Laporan Keuangan Tahun 2020 dan melakukan wawancara dengan pengurus.  Kesimpulan bahwa secara umum LAZISNU Kabupaten Blitar belum sepenuhnya menerapkan PSAK No. 109 dalam membuat Laporan Keuangan pengelolaan zakat dan infak/sedekah. Hal ini didasarkan pada dua temuan, yaitu: pertama, hanya ada dua unsur dari lima unsur laporan keuangan pengelolaan zakat, yaitu Laporan Perubahan Dana dan Laporan Arus Kas. Kedua, Dana Amil tidak diakui dan disajikan secara tepat. Dana amil tidak dipisahkan dari dana zakat dan dana infak/sedekah.

This study aims to determine the effect of independent commissioners, managerial ownership, audit quality, firm size and leverage on the integrity of financial statements. The sample in this study is the mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used is non-probability sampling. The sample method uses quota sampling. The data analysis technique using software analysis eviews-9. The test results from the proposed hypothesis show that independent commissioners, managerial ownership, audit quality, firm size and leverage have a joint effect. the same to the integrity of financial statements. The results of the partial study show that independent commissioners and leverage have a significant negative effect on the integrity of financial statements. Managerial ownership, audit quality and firm size has a significant positive effect on the integrity of financial statements. Keywords: Integrity of Financial Statements, Independent Commissioner, Managerial Ownership, Audit Quality, Company Size, Leverage

Auditor performance is one of the popular benchmarks used to enable the auditor to do a good job or vice versa. In carrying out his profession, an auditor also has professional ethics and this is done in order to gain the trust of the public and this professional ethics is a standard that has been designed which are principles that apply to certain fields. This study examines professional ethics moderating the effect of Audit Tools and Linked Archived Systems, computer self-efficacy, and professional training on auditor performance. Respondents who work in a Public Accounting Firm in Semarang, Indonesia. The sample in this study were 29 Public Accounting Firms consisting of 117 auditors. Purposive sampling methodology was used to determine the sample, while multiple regression was used to test the hypothesis. The results show that the Audit Tools and Linked Archived System (ATLAS), computer self-efficacy and professional training have positive effect on auditor performance; Professional ethics strengthens the positive effect of using Audit Tools and Linked Archived System on auditor performance. Professional ethics weakens the effect of professional training on auditor performance and auditor ethics does not moderate the effect of computer self-efficacy on auditor performance.