Abstract              The purpose of this study is to determine the effect of independence, integrity and competence on audit quality and find out if it is proven that professional skepticism is able to moderate the effect of independence, integrity, competence, respectively on audit quality. The data collection method used is by distributing questionnaires to all public accounting firms (KAP) in the city of Surabaya. The sample selection technique uses a purposive sampling technique with KAP auditors as research subjects. The results showed that the higher the independence, integrity and competence, the better the audit quality would be. The moderating variable professional skepticism is able to moderate the positive influence of independence on audit quality, and negatively moderate the effect of integrity on audit quality but is not able to moderate the effect of competence on audit quality. Keywords: independence, integrity, competence, professional skepticism, audit quality.

Tanggal masuk 17-06-2020The purpose is to understand and identify concept of performance appraisal using value for money perspective method. This method is carried out with an approach with an interpretive paradigm. The results UPTD Tugu Pahlawan, Balai Pemuda and THR running effectively, efficiently and economically. 3 keys that are applied by UPTD in maintaining the level of Value for Money in their activities, namely collaboration, evaluation and innovation. Good collaboration internal and external organizations will be able to increase effectiveness. Evaluation performance make employees improve and make new innovations to increase revenue and save expenses.

The implementation of automation is very much needed for millennials generation because in the middle of year 200, the hotel industry, especially in the city of Surabaya has entered the era of the industrial revolution 4.0, which is shown by the developing digital technology rapidly. This affects a person lifestyle from the way they work, socializing, behavior or habit, making decision to shop and stay somewhere. In determining where to stay, the millennials taking advantage of technological advances by looking for preferences on website or social media. Using the post-positivism philosophy and descriptive approach to the Hotel Ciputra World Surabaya as the object of research, four informants were chosen to represent millennial generation as hotel guests and triangulation of resources was conducted with hotel staff managing technology and dealing with guests at the hotel. It turns out that the automation technology that has been implemented at Ciputra World Hotel Surabaya does not currently have a significant impact on the decision of millennial generation stays due to the lack of information about the existence and benefits of technology to guests. This failure became a lesson for Ciputra World Surabaya Hotel to first explore the perceptions expected by millennials as the future market segment regarding the implementation of automation first, namely the concept of all in one in mobile apps.

The purpose  of this research is to examine the existing relationship between participative budgeting with managerial peiformance  and job satisfaction empirically and to examine whether  organizational structure and  locus  of control  are  moderating  variables  that influence the relationship between participative  budgeting with managerial peiformance and job satisfaction in public sector organization. The samples of this research are taken from   hybrid public   sector organization population in east Java. From 550 sent questionnaire, there are 116 responden that send their answer back Only 99 questionnaire  that fulfill  the requirements to be processed in final  analysis:  20 from health organization, 32from educ.:alion urganizalion and 47 from BUMD & BUMN .Hypotheses testing technic that used to examine the relationship between participative budgeting and managerial performance and job satisfaction is simple linier regression. And to examine the interaction influence of two contingency factor (organizational structure and locus of control) use moderated regression analysis.The empirical result using simple regression show that participative budgeting influence the managerial peiformance and job satisfaction in public sector organization. But empirical result using moderated regression analysis show that participatiYe budgeting­ decentralization structure interaction affects managerial peiformance significantly and does not affects job satisfaction significantly.Interaction between participative budgeting and locus of control does not affect managerial peiformance and job satisfaction significantly in public sector urganization.