The global financial crisis has had a negative impact on the banking sector, especially the banking sector in Indonesia. Many studies suggest that Islamic banking is not affected by the global crisis, due to differences in the business nature. The purpose of this study was to analyze the internal and external factors affecting the performance of Islamic banking in Indonesia. This study will also analyze the effect of the global crisis on the financial performance of Islamic banks. This research resulted in the finding that the performance of Islamic banks is significantly affected by non-performing finance and inflation. In addition, the performance of Islamic banks have relatively better after crisis.

This research examines the impact of company size, profit or loss, and information system toward audit delay in companies listed in the Indonesia Stock Exchange. Additionally, it also scrutinizes the implications of audit delay to fraudulent financial reporting. The population of the study includes the LQ 45 companies registered in the Indonesian Stock Exchange in the period of 2010-2014. Purposive sampling technique was employed in the study, involving the total sample of 90 companies. The data analysis used Amos software. The results of the study indicate that the information system, company size, and operation loss and profit have significant influence towards audit delay. Furthermore, it is revealed that audit delay have significant influence towards fraudulent financial reporting system.

This study aims to investigate the influence of Shariah financial accounting standards, the independence of the Shariah Supervisory Board and Auditor Competency Shariah to the prevention of fraud in Islamic banks in Indonesia. Sampling using saturated sample or the entire population of as many as 48 people include auditors in Islamic banking and Islamic Supervisory Board analysis tool using regression analysis using F test and t test with SPSS ver.17.00. The results showed that the Shariah financial accounting standards, the independence of the Shariah Supervisory Board and Auditor Competency Shariah simultaneously affect the prevention of fraud in Islamic banks. Islamic financial accounting standards have significant effect on the prevention of fraud in Shariah banks. Variables such as independence of the partial Shariah Supervisory Board has no effect on the prevention of fraud in Shariah banks while Islamic auditor competence variables have partially significant effect on the prevention of fraud in Shariah banks.

This research aims to observe the consequences of going concern opinion (GCO) and examine the role of specialist accounting firms for the financial reports of business firms and capital markets. The research is based on an experimental study consisting of 107 undergraduate and graduate students who were asked to act as financial analysts. The GCO consequence for the financial reports of business firms is that the stock price of the corresponding firms will decline, but the decline will be smaller if the financial reports are audited by specialist accounting firms. The GCO consequence for rival firms is that the stock prices of the rival firms will rise if other companies in the same industry receive GCO, but the increase will be smaller if the companies receiving GCO are audited by specialized accounting firms. The GCO consequences of the capital markets is that the stock prices of all companies, the composite index and the market participants will increase, but the presence of a specialized accounting firm has not been proven to strengthen the market participants' willingness to participate further in the stock market.

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