This study aims to determine how the impact of the application of PSAK 72 on the financial performance of telecommunications companies during the Covid-19 pandemic. This research was conducted in the telecommunications sector, which was affected by the issuance of PSAK 72. This research uses descriptive quantitative analysis techniques. The sampling technique uses non-probability purposive sampling technique, namely telecommunication companies listed on the Indonesia Stock Exchange that meet the predetermined criteria. The following three telecommunication companies which become the research sample, namely PT. Telekomunikasi Indonesia Tbk, PT. INDOSAT Tbk AND PT. XL AXIATA Tbk. The results of this study indicate that the application of PSAK 72 resulted in the financial performance of the three companies not being a little better when compared to the previous standard. The difference in the revenue recognition provisions based on PSAK 72 and the previous standard caused a slight change in the value of revenue from contracts with customers in the third quarter of 2020, so that the revenue value was smaller when compared to using the previous standard. On the other hand, based on the assessment of the three companies, the Covid-19 pandemic has not had a significant adverse impact on the business continuity of PT Telkomsel Indonesia Tbk, PT. INDOSAT Tbk and PT. XL AXIATA Tbk.

Obtaining information about a company’s financial statements has become increasingly important. Thus, highly skilled and expert public accountants are required who can execute their tasks following ethical standards. This study investigates the effects of audit professional skepticism and auditor expertise and integrity on audit quality in the accounting profession, with auditor ethics as the moderating variable. The study sample consisted of 65 auditors working in 14 public accounting firms in Surabaya, Indonesia. Data were collected through questionnaires and then analyzed using the SmartPLS approach. Results indicated that audit professional skepticism and auditor expertise and integrity positively influence audit quality. On one hand, auditor expertise, which is moderated by auditor ethics, positively influences audit quality. On the other hand, audit professional skepticism and integrity, which are moderated by auditor ethics, do not influence audit quality. The findings suggest that auditors must further improve their compliance with ethical standards to strengthen their integrity, which in turn, enables them to produce good audit quality. Furthermore, auditors must always strive to increase their professional skepticism and expertise.

Purpose:  This study was conducted with the aim of testing the Effect of Corporate Social Responsibility (CSR) on Firm Value with Profitability as a Moderating Variable.   Theoretical framework:  Pharmaceutical companies are very closely related to the environment around the company. In the operational activities of companies that process 9 types of chemicals, they can potentially trigger the release of substances that can damage the surrounding environment, so that waste management is needed. This study explores the violation of corporate practice by linking the implementation of CSR.   Design/methodology/approach:  We use documentation technique as data collection and analysis of outer model and inner model as data analysis using smartPLS software. This research was conducted on Indonesian pharmaceutical companies listed on the Indonesia Stock Exchange for the 2016-2020 period and Malaysian pharmaceutical companies listed on the Malaysia Stock Exchange for the 2016-2020 period. By using purposive sampling method, 8 Indonesian pharmaceutical companies were selected from 10 companies, and 8 Malaysian pharmaceutical companies from 16 companies were selected as samples that met the requirements.   Findings: Corporate Social Responsibility Affects the Value of Indonesian Pharmaceutical Companies. Corporate Social Responsibility Does Not Affect The Value of Malaysian Pharmaceutical Companies. Profitability is able to moderate the influence of Corporate Social Responsibility on the value of Indonesian and Malaysian pharmaceutical companies.   Research, Practical & Social implications:  Future studies may consider indicators of the influence of CSR on firm value with profitability as a moderating variable.   Originality/value:  Indonesian pharmaceutical companies show results that Corporate Social Responsibility (CSR) has an effect on firm value, Malaysian pharmaceutical companies show results that Corporate Social Responsibility (CSR) has no effect on firm value, Indonesian pharmaceutical companies show that profitability is able to moderate the influence of Corporate Social Responsibility (CSR) on firm value, Malaysian pharmaceutical companies show results that profitability is able to moderate the effect of Corporate Social Responsibility (CSR) on firm value.

PSAK 71 is officially effective in 2020, banking issuers are required to include the formation of CKPN. The purpose of this study is to determine the analysis of the implementation of PSAK 71 against the allowance for impairment losses at PT. Bank XYZ Tbk. The data analysis of this research was carried out from 2017 to 2019, because PT. Bank XYZ Tbk has implemented PSAK 71 from an early age in 2017. The method used in this research is descriptive qualitative. The results of this study are the determination of CKPN, recognition and measurement of CKPN PT. Bank XYZ Tbk is in compliance with PSAK 71. Where PT. Bank XYZ Tbk recognizes and measures allowance for losses for financial instruments totaling ECL - 12 months if credit risk is low and there is no significant increase. On the other hand, PT. Bank XYZ Tbk will recognize and measure the allowance for losses for financial instruments based on the ECL lifetime of the financial instrument, if the credit risk of the financial instrument has experienced a significant increase from the time of initial recognition. PT. XYZ Tbk uses information that is forward looking.

Tujuan dari penelitian ini adalah untuk mengetahui dampak implementasi PSAK 72 terhadap kinerja keuangan di era pandemi covid-19. Penelitian ini adalah penelitan kuantitatif yang menggunakan data sekunder berupa laporan keuangan dari perusahaan real estate. Populasi penelitian ini adalah Perusahaan real estate yang yang terdaftar di Bursa Efek Indonesia dengan jumlah 61 perusahaan. Berdasarkan kriteria yang telah ditentukan yakni perusahaan real estate yang yang menyajikan laporan keuangan tahun 2019 dan Laporan keuangan Kuartal II tahun 2020 di bursa efek indonesia, maka sampel penelitian ini berjumlah 46 perusahaan. Penelitian ini menganalisis dengan menggunakan regresi linier sederhana. Hasil dari penelitian ini adalah sebagai berikut PSAK 72 memiliki pengaruh signifikan (negatif) terhadap rasio aktivitas, rasio likuiditas, rasio pasar dan rasio profitabilitas. Sebaliknya implementasi PSAK 72 tidak memiliki pengaruh signifikan terhadap rasio solvabilitas. Sehingga dapat disimpulkan, walaupun implementasi PSAK 72 menunjukkan pengaruh signifikan (negatif), akantetapi perusahaan telah melakukan upaya persiapan implementasi PSAK 72 ditahun 2019 dengan menyelenggarakan pelatihan terhadap karyawannya dan evaluasi sebelum akhirnya mengimplementasikan PSAK 72. Artinya implementasi 72 tidak sepenuhnya berdampak negatif bagi pendapatan perusahaan, Hal itu dikarenakan implementasi PSAK 72 bersamaan dengan adanya pandemi Covid-19 yang juga menyebabkan turunnya pendapatan perusahaan.