The purpose of this study was to determine the effect of the implementaion of the government internal control system on prevention of fraud in Regional Device Organization Palembang. The variabels in this study used the implementation of the government internal control system. and prevention of fraud. The data used primary data in the from of questionnaires. The analitycal method and analysis techniquesin this study used a quantitative analysis method and descriptive and associative analysis techniques with the help of the Statistical Program Special Science (SPSS). The results of this study indicated that government internal control had effect on the prevention of fraud. Keywords: Government Internal Control, Prevention of Fraud, and Regional Device Organization AbstrakPenelitian ini bertujuan untuk mengatahui pengaruh penerapan sistem pengendalian internal pemerintah terhadap pencegahan kecurangan pada Oraganisasi Perangkat Daerah Kota Palembang. Variabel  yang digunakan dalam penelitian ini yaitu penerapan sistem pengendalian internal pemerintah sebagai variabael X dan variabel pencegahan kecurangan sebagai variabel Y. Data yang digunakan adalah data primer dan teknik pengumpualan data menggunakan kuesioner. Metode analisis dan teknik analisis data yang digunakan dalam penelitian ini adalah metode analisis kuantitatif dan teknik analisis deskriptif dan assosiatif dengan bantuan Program Statistical Program Special Science (SPSS). Dari hasil analisis tersebut menunjukan bahwa penerapan sistem pengendalian internal pemerintah berpengaruh terhadap pencegahan kecurangan. Kata Kunci: pengendalian internal pemerintah, pencegahan kecurangan, organisasi      perangkat daerah

This study aims to determine the effect of asset structure, firm size, profitability and business risk on capital structure in companies listed on the Indonesian Stock Exchange (IDX). The object of research is property, real estate and building construction employee. The type of research used is asosiatif research with secondary data. The population was 91 companies; the research sample used purposive sampling method that collected 20 samples of the companies with 2016-2020 of the study period. The technical analyses used were multiple linear regression analysis. The result showed that the variables of asset structure did not have a significant influence on capital structure, while the firm size, profitability and businesse risk variable gave a significant influence on capital structure.

Penelitian ini dilakukan untuk menjawab masalah yang ada yaitu bagaimanakah pengaruh pelaksanaan penagihan pajak terhadap pencairan tunggakan pajak di Kantor Pelayanan Pajak Pratama Palembang Ilir Barat. Tujuannya Untuk mengetahui pengaruh pelaksanaan penagihan pajak terhadap pencairan tunggakan pajak di Kantor Pelayanan Pajak PratamaPalembang Ilir Barat. Penelitian ini menggunakan jenis penelitian deskriptif.. Variabel yang digunakan adalah penagihan pajak dan pencairan tunggakan pajak. Data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner. Teknik analisis data yang digunakan yaitu menggunakan statistik deskriptif dan statistik inferensial. Analisis statistik inferensial terdiri dari uji asumsi klasik, analisis regresi sederhana, uji koefisien determinasi dan dilanjutkan dengan uji hipotesis ( uji t ). Teknik analisis data dalam penelitian ini dibantu olehstatistical progtam for special science (SPSS). Hasil analisis menunjukkan bahwa penagihan pajak berpengaruh terhadap pencairan tunggakan pajak di Kantor Pelayanan Pajak Pratama Palembang Ilir Barat.

This study aims to determine and analyze taxpayer compliance, tax collection, and the self-assessment system of individual tax receipts in the city of Palembang. The type of research used is descriptive and associative. Sampling used a random method, the sample used was 100 respondents. The data used is primary data by distributing questionnaires to respondents. The analysis used is descriptive statistical analysis and inferential statistical analysis (assumption test and classical multiple linear regression, and hypothesis testing). The results showed that taxpayer compliance has an effect on tax revenue (t count 4.759 > t table 1.660). Tax Collection on Tax Revenue (t count 5,262 > t table 1,660). Self Assessment System has an effect on Tax Revenue (t count 8.394 > t table 1.660) and significant average 0.000 > 0.05 Keywords: Taxpayer Compliance, Tax Collection, System and Taxe revenue

This study aims to determine and analyze the influence of factors that affect audit quality. This research was conducted because there are problems / phenomena related to factors that can affect audit quality. The population in this study were auditors in 10 Public Accounting Firms (KAP) Palembang City with a total of 60 auditors. The research method used in this research quantitative, to prove the hypothesis by using the SPSS application. The analysis technique in this study is descriptive statistical analysis and inferential statistics. The results of the descriptive analysis showed, that there were variables included in namely Accountability with low criteria and Audit Quality with medium criteria, whereas Integrity, Audit Evidence and Professional Ethics with tall criteria. From inferential statistical analysis the show: auditor integrity has no effect on audit quality, accountability affects audit quality, audit evidence affects audit quality, professional ethics affects audit quality.