The purpose of this paper was to investigate the portraits of graduates who have learned English as a foreign language on one hand, while maintaining Indonesian and local languages on the other. This study draws on poststructuralist notions of identity and language learning and uses a portraiture lens emphasising contexts and voice. This paper draws on data from semi-structured interviews and focus group interviews of five key participants relating their contextual backgrounds and their efforts to be bilinguals. Learning an additional language requires systemic and multifaceted overarching approaches over relatively long periods of time rather than a single strategy within a short period. These efforts have contributed them to beome multilingual and multicultural individuals.  Empirical evidence shows that situational factors such as language exposure and motivation play dominant roles to assists learners to be bilingual and biliterate individuals. The situational factors link closely to the exposure in terms of quantity and quality of experiences to the target language.  They are, nevertheless, valuable as portraits of learners.

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In accounting and auditing, the concept of cultural relativism was promoted by Riahi-Belkaoui (1995). He developed a cultural relativism in accounting model based on a cognitive perspective view. This theory suggests that different cultural groups "create different cognitions or systems of knowledge for intracultural communications and/or intercultural communications" (Riahi-Belkaoui, 1995, p. 53). Differences in culture can be seen in terms of the value systems held by a culture. Of the values-based conceptions of culture, one of the most important and useful for empirical research was provided by Geert Hofstede (Patel, 2004). Hofstede (1980a) and Hofstede, et al. (2010) developed six cultural factors: (1) individualism versus collectivism; (2) large versus small power distance; (3) strong versus weak uncertainty avoidance; (4) masculinity versus femininity; (5) long-term versus short-term orientation; and (6) indulgence versus restraint. The long-term/short-term orientation was developed based on the concept of Confucian dynamism, which is closely related to the teachings of Confucius and can be interpreted as having a pragmatic future-oriented perspective rather than a conventional historical short-term point of view (Hofstede, et al., 2010). Meanwhile, the sixth dimension (indulgence versus restraint) was developed from the literature on "happiness research" (Hofstede, et al., 2010). These last two aspect are still not widely understood and are also not directly correlated to the topic of this study. Therefore, these dimension are excluded from the investigation. In addition, the first four Hofstede's taxonomy has been applied comprehensively in cross-cultural accounting research. According to Hofstede (1984), there is solid evidence that the four factors he proposes are universal, even though the original data they are based on were taken from the values scored by multinational corporation employees. Although the data can also be assumed to be up to date, according to Jones (2007, p. 7): …more research is needed to capture the shifting cultural maps which are influenced by, and influence, globalisation and technology, however this is difficult to achieve and may have temporal value. As a result the work of Hofstede will continue to have value now and into the future. This paper presents the conceptual framework based on the findings in the reviewed literature. In auditing, the influence of culture has been investigated widely in relation to audit and financial reporting judgments (Chan, et al., 2003; Haniffa & Cooke, 2002; Lin & Fraser, 2008), auditor independence (Agacer & Doupnik, 1991; Patel & Psaros, 2000; Stevenson, 2002), and ethical perception (Arnold, et al., 2007; Ge & Thomas, 2008; Smith & Hume, 2005). However, cultural research on particular aspects of audit quality perceptions has not been analysed closely, even though cultural values are likely to have a strong impact on perceptions of audit quality. Recognizing the effect of culture on perceived audit quality can make regulators aware of market expectation. As a result, they will be able to improve actual audit quality through the legal and accounting standards they set. In this study, the authors collect data from selected journal articles that mostly provide a comprehensive view of cultural values map and their impact on perceptions. Every journal has a different view. The author participates in comparing these sources of information to create a comprehensive framework. Thus, this study used content analysis both relationship analysis and conceptual analysis. The authors collect data from the theoretical concepts of cultural dimensions and relational relationships of that variable that influence audit quality. Key findings derived from the qualitative study confirmed that the differences in perceptions of the importance of audit quality factors in one country could be due to differences in cultural characteristics. For further consideration, it is necessary to develop a questionnaire instrument or a list of interview questions to measure each indicator of a framework that has been developed and tested as a reliable instrument. Keywords: culture; cultural values; perception; audit quality

<p>This study aims to understand the role of cultural values on the perception of the importance of service quality factors in providing audit services. Hofstede presents six national cultural values, four of which have been used extensively in the accounting and auditing research literature. In Hofstede's cultural perspective, Indonesia is a country with cultural values: high power distance; low uncertainty avoidance; collectivism; and feminists. The sample in this study is the practitioners in audit market. Data was collected by using semi-structured interview technique. Data analysis was carried out using qualitative descriptive analysis with a Content Analysis approach. The themes in the interview transcripts were highlighted using Nvivo's QSR software program. The results showed that the cultural value of "expect good treatment" was identified in the respondents' answers during interviews that discussed the quality factor of audit services. This cultural value is one of the cultural values mentioned by Hofstede held by community groups with a cultural dimension of "high power distance". This shows that in discussing the rules that must be applied in maintaining audit quality, local cultural values must be considered. Different community groups have different cultural values.</p>

This study aims to determine the level of financial health of companies during the COVID-19 pandemic in banking companies listed on the Indonesian stock exchange. The population in this study consisted of 47 banking companies listed on the Indonesia Stock Exchange, while the sample collection technique in this study used purposive sampling where from 47 companies there were 13 companies that met the sample collection criteria and were used as samples in this study. Data collection is done by using documentation techniques. The data analysis technique uses the RGEC method, namely risk profile, good corporate governance, earnings, and capital. The results of the assessment of the level of financial soundness of banks using the RGEC method as a whole show a percentage of 79.81% and this is in Composite Rank 2 (PK-2) with criteria classified as "Healthy"..Penelitian ini bertujuan untuk mengetahui tingkat kesehatan keuangan perusahaan selama masa pandemi COVID-19 pada perusahaan perbankan yang terdaftar di bursa efek Indonesia. Populasi dalam penelitian ini terdiri dari 47 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia, sedangkan Teknik pengumpulan sampel dalam penelitian ini menggunakan purposive sampling dimana dari 47 perusahaan terdapat 13 perusahaan yang memenuhi kriteria pengumpulan sampel dan dijadikan sampel pada penelitian ini. Pengumpulan data dilakukan dengan menggunakan teknik dokumentasi. Teknik analisis data menggunakan metode RGEC, yaitu risk profile, good corporate governance, earnings, dan capital. Hasil dari penilaian tingkat kesehatan keuangan bank dengan menggunakan metode RGEC secara keseluruhan menunjukkan presentase sebesar 79,81% dan hal ini berada pada Peringkat Kompisit 2 (PK-2) yaitu dengan kriteria yang tergolong “Sehat”.Keywords:Banking; Covid-19; Financial Statements; RGEC