This research aims to know and analyze determine drop out, poverty, and unemployment to criminality in Indonesia. This research use panel least square and Fixed effect model. The estimation result should that elementary school drop out has a positive and significant effect on criminality in Indonesia, poverty doesn’t h ave effect to criminality in Indonesia, unemployment doesn’t have effect to criminality in Indonesia. From the result of this research, goverment and the police should be do some sosialization at school and also give sosialization in front of citizen. The sosialization is about the law of criminality and increasing parents educations and anticipate negativity on environment.

This study aims to determine the effect of the rest of the audit findings and follow-up of the audit results on the opinion of local government financial report of the regency/city government in Aceh Province. The population in this study is all 23 regencies/cities in Aceh Province. Samples are selected by using saturated or census sample techniques. The data source of this study cames from the secondary data obtained from the reports audit result of audi board of Indonesia  for the 2015-2017 period. Analysis method used is ordinal logistic regression analysis. The results of this study indicate that the audit findings have a negative effect on opinion of local government finalcial report, and follow-up of the  audit results have negative effect on opinion of local government financial report