This study aims to test and prove empirically the influence of IFRS implementation, audit effort and complexity of company operations. This research was conducted at a jasa real estate company listed on Indonesia Stock Exchange (BEI) in 2009-2017. The sample in this research by purposive sampling method. Research type is quantitative with quantitative descriptive method, obtained 9 companies that used as research sample with observation for 9 (nine) year, so total observation is 81 financial report which have been audited. The analysis method used is descriptive statistics, data quality test and hypothesis test with significance level of5%. The results of this study indicate that the application of IFRS has no significant effect on audit delay, while audit effort has no effect on audit delay and the company's operating complexity has no significant effect on auditdelay

Nowadays, the recruitment of an auditor is still based on the intellectualintelligence to assess whether a person is eligible to be an auditor or not. The purpose of this study is to recognize the effect of spiritual intelligence and personality types on auditor ability to detect fraud at public accountant office in South Jakarta. The population of the study are the auditors who work in Public Accounting Firm in South Jakarta. The sample selection is conducted by convenience sampling method. There are 8 Public Accounting Firms in South Jakarta area which fulfill the criteria as research sample, then the questionnaires distributed are 85 data. However, the questionnaires that meet the criteria are 75 data. Consequently, those 75 data can be further processed by using multiple linear regression. The results of the study indicate that: (1) Spiritual Intelligence (SQ) has a significant effect on the ability of Auditors in Detecting fraud with Sig. 0.000 (0,000 <0,05), (2) Personality Type has no significant effect on Auditor'sAbility in Detecting fraud with sig value. 0,654 (0,654> 0,05), and SpiritualIntelligence (SQ) and Personality Type simultaneously have a significant effect on Auditor's Ability to Detect fraud with the sig value. 0.000 (0,000 <0.05).

This study is to gather empirical evidence on the effectiveness of the Audit Committee, bankruptcy forecasts and audit delay solvency. Various manufacturing industries listed on the Indonesian Börse in 2015-2019 were among the population in this study. A selection from 11 companies with 55 observational data was obtained by using the purposeful sampling technique. Testing of hypotheses and the analyzes is conducted using Eviews-10 for the regression of panel data. The findings showed that the efficacy of the audit committee has no significant impact on audit delays, that bankruptcy predictions have a significant impact on the audit delay and that audit delays have a significant impact on the level of solvency.

The slowdown in tax revenues was influenced by national economic conditions that were under pressure due to the weakening of the manufacturing industry, a decrease in international trade activities, and restrictions on community activities due to the pandemic. The objectives of this article is to find out how much sales growth, capital intensity, executive compensation, and manager ownership affect taxation. This is a form of quantitative associative research, with secondary data from annual financial statements served as the data source. The population includes property companies listed on the Indonesia Stock Exchange in 2017-2020 with a total population of 65 companies. The sample selection method chosen was purposive sampling and samples that matched the criteria obtained by 11 companies with a period of 4 years, so that 44 observation data were obtained. The data analysis methods used are descriptive statistics, testing classical assumptions, regression of panel data and hypothesis testing. Data analysis of this study uses statistical calculations using the Eviews application version 12. The results of simultaneous research (statistical test F) show that Sales growth, Capital intensity, Executive Compensation, and Managerial Ownership together affect tax avoidance. Based on the results of partial research (statistical test t) shows that Sales growth and Capital intensity have a negative and significant effect on tax avoidance, while in Executive Compensation and Managerial Ownership do not have a significant effect on tax avoidance.

This study aims to find out and obtain evidence about Company Size, Public Ownership and Application of International Financial Reporting Standards (IFRS) to Lag Audit Reports. This type of research is quantitative research with descriptive research. The population in this study was LQ-45 companies listed on the Indonesia Stock Exchange in 2010-2018 which were bought by 95 companies. The sampling technique used a purposive sampling method. With a total of 81 research data. Hypothesis testing in this study uses linear multiple regression. Firm size and International Financial Reporting Standards (IFRS) do not affect the audit lag report, while public ownership is related to the audit lag report