A material misstatement is the beginning of a fraud that can not be detected by an auditor and may have negative effects on the financial reporting process. The Internal factors related to the audit work environment in this research are audit fees, Independence, professional skepticism and Auditor Interlock. Sometimes, the amount of audit fee makes an auditor in a dilemma position on giving the opinion about the fairness of financial statements relating to the interests of many parties. The other factor which making a dilemma problem is Independence. Independence should be maintained by an auditor to provide a neutral assessment of the financial statements. Researchers also choose professional skepticism as things that need to be developed in order to reduce the adverse effects of fraudulent financial statement. The last Internal factor in this research is Auditor Interlock that may help auditor to get all disclosure that they’re needed. The unique external factor is client narcissism. Narcissism is known as a distorted personal characteristic that may obstruct an auditor's opinion statement according to the scope of the examination.The samples are all external auditors in KAP which operating in Manado area. Multiple linear regression analysis is an analysis thecnique that used in this research. Instrument in this research is questionnaire and processed using SPSS program.The results of this study indicate that the Audit fee and Independence have a significant effect on audit judgment. While Client Narsism, Professional Skepticism, and Interlock external auditors have no significant effect on audit judgment. Key Words: Narcissism, Fee, Independence, Skepticism, Interlock, Judgment

Asset management in the public sector is important to provide quality public services. One of the important public assets is the regional property that manages by the regional government. Various problems often occurred related to asset management in Indonesia's public sector, especially the management issue that follows regulations. The research aims to examine the management of public sector assets in The Government of Indonesia, especially regional property, which refers to Indonesia's prevailing laws and regulations, namely Government Regulation number 27 of 2014. The research was conducted in Indonesia at the Minahasa District government of North Sulawesi Province. The research method used descriptive qualitative, focusing on investigating the use and utilization of regional property and locus at the Regional Financial and Asset Management Agency (BPKAD) in Minahasa Regency. The data collection method in this research is an interview with several key point informants. The informants consist of top-level management, middle management, and staff of BPKAD, with a total of nine informants. The research findings indicate that Regional Property Management by the Minahasa Regional Financial and Asset Management Agency has been carried out under applicable regulations, namely Government Regulation Number 27 of 2014. Several suggestions were given to interested parties. The limitations of this research were limited to specific objects, only general discussion, and only one case study.

Job satisfaction will affect employee performance. Employees with high job satisfaction can produce maximum work performance. Conversely, employees with low job satisfaction will produce bad work performance. Therefore, job satisfaction is one of the important factors in a company that needs attention from the company's leadership. The science and technology method used is six dimensions in job satisfaction stated by Luthans (2006) which consists of the work itself, salary or wages, opportunities for promotion, supervision, work colleagues and working conditions. This study serves to measure job satisfaction and how it affects to employee performance at PT. Indonesia Stock Exchange North Sulawesi Representative Office.Keywords: job satisfaction, employee performance, dimensions in job satisfaction

One important factor in assessing the achievements and success of a company to achieve a company goal is by conducting a performance appraisal analysis, PT Daya Anugrah Mandiri Manado is a company engaged in the sale of Honda motorcycles and maintenance which of course must be carried out performance assessment to measure level of achievement and success achieved. In this study the author conducted an analysis on PT Daya Anugrah Mandiri Manado for performance assessment using the Balanced Scorecard method which discusses several things in the method. With the method of performance assessment analysis and financial perspective techniques, customer perspective, internal business process perspective, learning and growth perspective. The results of the study are very good at using this method to assess the growth performance of the company. With suggestions, you can do an analysis of PT Daya Anugrah Mandiri Manado in order to find out whether there is performance growth or not.Keywords : performance measurement, balanced scorecard

PT. Victory International Futures was established in 2003 as a brokerage company in the world financial market that uses information technology to support its business. Centered in the city of Surabaya in the heart of the Indonesian business city. PT. Victory International Futures is one of the institutions recognized by the Indonesian government. We provide 100% focus on trading via the internet using the "Meta Trader 5" system PT. Victory International Futures is under the supervision of the Commodity Futures Trading (BAPPEBTI), Member of Indonesia Commodity & Derivatives Exchanges (ICDX) / Indonesian Commodity and Derivative Exchange (BKDI) and PT. Identrust Security International (ISI). Time never stops in the era of global trade and so does PT. Victory International Futures serves thousands of customers directly and always provides quality and professional financial services.Keywords : brokerage company, gold, forex, trading system via the internet