The purpose of this research is empirically to examine the effect of audit fees, audit delay, and auditor switching on audit quality in state-owned companies (BUMN). Secondary data used in this study were obtained from the Indonesia Stock Exchange (IDX), namely all state-owned companies that published complete audited financial reports in the period 2016-2020. Audit quality is proxied by discretionary accruals in Kasznik's model. The Data were analyzed using analysis descriptive, coefficient of determination, f test, and t test. Simultaneously, the result of this study indicates that empirical evidence for audit fees, audit delay, and auditor switching have significant influence on audit quality. Partially, the audit fee and audit delay have significant influence on audit quality. Meanwhile, auditor switching has no significant influence on audit quality.

INTRODUCTION: Small-Medium Enterprises (SMEs) play a vital role in economic development of Indonesia.  To support its economic development, the government is obliged to generate revenue.  In order to generate more revenue, Indonesian government implemented self- assessment system in compliance with tax obligations.  Most of the SMEs are compliant while some are not that aware of it because of lack of socialization.  The aim of this study is to comprehend the effect of implementing self-assessment system on tax compliance.   METHOD:  This study focused on SMEs in Lembang, West Java, Indonesia.  It was exploratory research based on data were gathered from West Java Regency Office.  Questionnaires were distributed to 70 (based on Slovin formula) respondents from the total population of 244.   RESULTS: The result showed that the correlation of implementation of self-assessment system on tax compliance is weak, thus, the findings showed that implementation of self-assessment system has no significant influence on tax compliance.         DISCUSSION AND RECOMMENDATION: Implementation of self-assessment system has no significant influence on tax compliance.  There are several reasons for this, such as, most of the people around the district of Lembang are not yet fully aware about its implementation. Also, it is not well socialized by the tax authorities from the Revenue Offices.  It lacks personnel to do the socialization.  The stated reasons were affirmed during the interview with the Head of SMEs located in West Bandung Regency.   Implementation of the Self - Assessment System is worth to grab by SMEs in the district of Lembang, Bandung, Indonesia. It is highly recommended to socialize again the implementation and assign personnel that can extend time and effort to socialization.                Keywords:  SMEs, revenue, self-assessment, socialization, compliance    

Penelitian ini bertujuan mengetahui pengaruh dariintelektual capital terhadap profitabilitas. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan teknik porpose sampling sebanyak 18 perusahaan dan penelitian yang terpilih selama 4 tahun penelitian sehingga terdapat sebanyak 72 data. Teknik pengumpulan datanya menggunakan data sekunder yang diambil dari perusahaan infrastruktur telekomunikasi yang terdaftar di bursa efek Indonesia (BEI) Tahun 2018-2021. Teknik analisis data diawali dengan Statistik Deskriptif, Normal probability P-P plot, Uji Multikolinearitas, Uji Koefisien Determinasi, Uji T dan Uji F, data dianalisa menggunakan SPSS versi 25.0, Hasil penelitian menunjukkan bahwa Value Added Capital Employed , Value Added Human Capital dan Value-Added Intellectual Coefficient tidak berpengaruh terhadap profitabilitas secara parsial, sedangkan Structural Capital Value Added berpengaruh positif terhadap profitabilitas secara parsial dan intelektual capital tidak berpengaruh simultan terhadap profitabilitas. Dengan demikian, dapat disimpulkan bahwa perusahaan Infrastruktur Telekomunikasi harus fokus pada modal strukturalnya untuk memiliki keunggulan kompetitif.

Penelitian ini dilakukan untuk meneliti seberapa besar pengaruh yang diberikan Opini audit tahun sebelumnya, Ukuran perusahaan dan Audit tenure terhadap Opini audit going corcern. Sampel yang di gunakan dalam penelitian ini adalah perusahaan yang bergerak di bidang Industri Manufaktur dan secara spesifik khusus unruk sub sektor kimia yang sudah terdaftar di BEI dan menyajikan laporan tahunannya di tahun 2017 – 2020. Adapun metode penelitian dalam penelitian kali ini memakai Uji Statik Deskriptif, lalu di lanjutkan Uji Asumsi Klasik dan Analisis Linier Berganda. Unuk Uji Hipotesis yang di lakukan dengan Uji F menunjukan bahwa variabel dalam penelitian ini adalah opini audit, ukuran perusahaan dan audit tenure memberikan pengaruh secara simultan terhadap opini audit going concern. Kemudian secara parsial, dengan menggunakan Uji T sebagai penguji Hipotesis ditemukan bahwa opini audit memberikan pengaruh secara significant, ukuran perusahaan tidak mmberikan pengaruh yang significant terhadap opini audit going concern, audit tenure memberikan pengaruh significant negatif terhadap opini audit going concern.

This research was conducted to examine whether agency cost can be influenced by the board of commissioners, audit committee, company size, and capital structure. This seeks to contribute to the literature of factors influencing agency cost in Indonesia.  Agency cost exists because of some assymetircal information and conflicts between principal and agent.  The study used descriptive method of which purposive sampling method was used in sample selection.  The samples were selected from the top 100 largest wealth-creators companies in 2019 in Indonesia.  Using the wealth-creators companies as the samples makes this research a unique one.  The classical assumption test was conducted to check the relationship between variables. Data gathered were analyzed and interpreted using multiple regression analysisof which t-test and F-test were considered. The study revealed that agency cost was simultaneously influenced by the board of commissioners, audit committee, company size, and capital structure. Partially, this study found that board of commissioners and company size have siginificant influence on agency cost, while audit committee and capital structure have no influence on agency cost. The findings indicate that there are several factors that influences agency cost. Thus, agency cost can be minimized by proper monitoring by the presence of board of commissioner; while company size and capital structure trigger agency costs.