This study aims to test and analyze the effect of auditor exchange and company measurement on audit quality. The population of this study are all manufacturing companies that have been listed and published audited financial reports on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Sampling in this study is the sampling technique used representative sampling with 15 manufacturing companies listed on the IDX. This study uses secondary data by taking data recorded on the IDX. The data analysis method used is logistic regression analysis. The results showed that Auditor Exchange had a negative and insignificant effect on Audit Quality in manufacturing companies listed on the IDX for the 2017-2019 period. Meanwhile, Company Measurement has a negative and insignificant effect on Audit Quality in manufacturing companies listed on the IDX for the 2017-2019 period.

The purpose of this study was to determine the effect of the value of intellectual capital and disclosure of intellectual capital on the company value of state-owned enterprises which are listed on the Indonesian stock exchange partially. The type of data used in this study is quantitative data in the form of values or numbers obtained from financial reports. The source of data in this research is secondary data. The population in this study are state-owned companies listed on the Indonesia Stock Exchange during the period 2015 -2019. By using the purposive sampling method, the total sample in this study is 45 data from 9 companies. The data in this study will be tested with several stages of testing, namely descriptive statistical tests, classic assumption tests (normality test, heteroscedasticity test, multicollinearity test, autocorrelation test), and testing all hypotheses through the partial test (t test) and coefficient test determination. The research findings lead to several concrete conclusions. Firstly, the study reveals a significant negative effect of intellectual capital value on firm value for state-owned companies in Indonesia. This suggests that intellectual capital alone does not guarantee an increase in firm value. Secondly, the research demonstrates a significant positive effect of intellectual capital disclosure on firm value. Active disclosure of intellectual capital information positively influences stakeholders' perceptions and builds confidence in the company's potential, ultimately enhancing firm value   Keyword: Intellectual capital; disclosure of intellectual capital; the value of the company

This correlational study aims to explain the impact of the Regional Financial Accounting System (SAKD), the Government Internal Control System (SPIP), and the Use of Information Technology on the Quality of Regional Financial Reports at the Regional Apparatus Organization of Papua Province. The sampling technique is a Saturated sample of 67 respondents who perform duties as general treasurer/assistant/assistant, regional financial report system operator, or financial report verification section. According to the findings of this investigation, the regional financial accounting system needed to be implemented optimally. Supposedly, the implementation of the regional financial accounting system facilitates the achievement of quality regional financial management by local administrations. Implementing the regional accounting system has not optimally contributed to producing high-quality regional financial reports. The effectiveness of the government's internal control system can influence the quality of local government financial reports by continuously applying critical processes to actions and activities carried out by leaders and all employees to provide sufficient assurance of achieving organizational goals through effective and efficient workouts. Utilizing information technology in the OPD environment of the Papua Provincial Government has enhanced the role of information technology in improving the integrity of Local Government Financial Statements.Keywords:Regional Financial Accounting System, Government Internal Control System, Information Technology and Quality of Financial Statements.

This study seeks to investigate the impact of tax extension and intensification on personal income tax collections. The sample was selected using a specific procedure to ensure that it was representative of the population; the sample size was 100 respondents. The data source employed is primary data, i.e., data collected directly from respondents via questionnaire by researchers. The methodology employed in this study is multiple linear analysis. In addition, descriptive statistical analysis, validity tests, reliability tests, normality tests, heteroscedasticity tests, multicollinearity tests, and hypothesis testing with the coefficient of determination test, t test, and f test were performed on the data. The results of the analysis indicate that Tax Extensification has a positive and significant impact on Individual Income Tax Receipts, while Tax Intensification has a similar effect.

This research is associative research, which aims to explain the effect of education level, work experience, training and position on the application of accrual-based financial report preparation in the Papua Province Regional Government OPD. The sample technique in this study uses nonprobability sampling with purposive sampling technique, with a population and sample size of 70 respondents. Based on the results of the t test analysis, it shows that partially the level of education, work experience, training and position have a positive and significant effect on the application of accrual-based financial report preparation. Based on the results of the F test analysis, it is obtained that the T count is 197.541> from the T table with a significance level of 000, it can be concluded that simultaneously the variables of education level, work experience, training and position have a positive and significant effect on the application of accrual-based financial report preparation in the OPD of the Papua Province Regional Government with the acquisition of the adjusted r-square value shows a number of 0.920, meaning that the variables of education level, work experience, training and position contribute 92.0% to the application of accrual-based financial report preparation while the remaining 8.0% is influenced or explained by other variables not included in this research model.