<br /><table class="data" width="100%"><tbody><tr valign="top"><td class="value"><p>This study aims to analyze empirically the influence of integrity and professional<br />skepticism of Auditors on audit quality. This research was conducted in South Jakarta<br />with auditor respondents working at Public Accounting Firm in South Jakarta. This<br />research is descriptive quantitative research. The data used are primary data, with<br />sample collection using purposive sampling. Data processing using multiple regression.<br />Auditor should be able to detect fraudulent financial statements that may be done by the<br />management, then the core problem is the integrity and skepticism of auditor<br />professionalism in detecting the fraud is still questioned. The purpose of research to test<br />and analyze the influence of integrity on audit quality, professional skepticism auditor<br />influence audit quality . Hasill research shows that integrity affects audit quality.<br />Professional auditors' skepticism influences the auditor's quality. This study provides an<br />understanding of the integrity of auditors and professional skepticism of auditors with quality of auidors, so far the research on varaibel is rarely studied, with this research will provide input to the auditor that an auditor must have an auditor's attitude of auditor integrity and professional skepticism to report the resulting quality.</p><p><strong>Keywords: Integrity, Auditor Professional Skepticism, Quality Audit</strong></p></td></tr></tbody></table>

-research aims to explore if there is fraud in a financial statement, use the Act stated that Benford's distribution number the first digit until the fifth will follow the trend of lower number. Research methods-in this case study authors use the first digit until fifth of the analysis of the numbers. Having obtained the results of the analysis of the first and fifth digits, the authors make a distinction between implementation using the scale above and below 5%, the rate of occurrence of difference. The findings -from research that has been done can be drawn the conclusion that digit more often appears in accordance with the characteristics of Benford's law, almost in its entirety the company in Benford law, except for the use of the scale specified by the limit of 5%. The data from the financial reports do not follow Benford's model, then there is the assumption of the financial report which examined the possibility of manipulation going on. Conclusions -concludes that Benford's law can serve as indicator tool in detecting the possibility of wrong in financial statements to case studies of PT Astra International Tbk 2000-2010.

This study aims to analyze the disclosure of internet financial reporting (IFR) based on auditors' reputation and profitability. Data panels with purposive sampling methodology are used to collecting the 204 total samples from 51 manufacturing companies whose listed on Indonesia Stock Exchange from the 2016 to 2019 period. By using the data panel regression random effect model, this study reveals that an auditor's reputation has a positive effect on IFR. This study also finds evidence that profitability which is proxied by return on assets (ROA) has a positive effect on IFR. This study contributes to the literature especially in using the random effect regression data panel model which has been widely found in the context of Indonesian studies. This study implies the need for Indonesia's government through the Financial Services Authority (OJK) to encourage companies to use reputable auditor services. Besides, future research is expected to use other independent variables such as the audit committee, auditor professionalism, and the company's financial characteristics in influencing IFR disclosure.

The purpose of this research is to provide an understanding of the making of the Agency's Annual SPT and the development strategy of MSME-IKM and to find out what obstacles are faced during the MSME-IKM Kec Forum. Parungpanjang at the time of making the annual corporate tax return. To achieve this goal, training activities for the preparation of the Agency's Annual SPT were carried out in UMKM-IKM Kec. Parungpanjang. The method used in this research is through training and coaching activities. The data collection method used in this study is a quantitative and descriptive method, namely by reviewing, researching, and providing training and guidance to companies in recording transactions and making annual and periodic tax returns. Thus making the company more effective and efficient in dealing with financial reporting and tax reporting issues. This bookkeeping and recording becomes a very crucial thing because what is recorded or recorded will be the basis for every taxpayer to calculate the amount of tax owed. From the results of this study, financial transactions have not been properly recorded into financial statements, although simple because there are many obstacles in making the annual corporate tax return, one of the factors is that human resources or managers do not understand a

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