Knowing the impact of the auditor's competence, work experience, and internal control on audit quality is a goal to be achieved. This type of research uses quantitative research with saturated samples. The data collection technique is primary data that comes from questionnaires, then secondary data is taken from company documentation. The population in this research was 32 internal auditors as respondents at PT Bank Rakyat Indonesia (BRI) Tbk, which is headquartered in Jakarta in the Internal Audit Unit (SKAI). The data analysis technique used SEM with Smart PLS software for windows version 3.0. The results of this research show that audit quality is significantly affected by auditor’s internal control, while competence and work experience have no significant effect.

This study aims to examine the effect of implementing corporate risk management on fraud prevention. This study adopts the COSO framework for risk management system analysis. This research is a quantitative study with a case study approach. The sample in this study were 99 employees who served in 5 business units using the simple random sampling method. The data analysis method used is Structural Equation Modeling (SEM). Based on the results of hypothesis testing, it shows that risk management has a significant effect on fraud prevention. The risk management implemented by PT Taspen can be categorized as good. However, it is still necessary to evaluate, monitor and further refine the company's risk management framework.

We attempt to understand the cross-country impact of interest rate on macroeconomic economic activities among a few major economies such as advanced economies (US, Japan, and Germany) and emerging economies (China, India, and Russia). Using Generalized Impulse Response analysis of VAR model, we find that advanced countries' interest rate affects economic activities relatively higher than emerging economies' interest rate. Contrastingly, among emerging economies, China's interest rate influences economic activities of all while interest rates of India and Russia have either marginal or no impact on others' aggregate economic activities, including advanced countries.

This study aims to determine the integrity of the financial statements of plantation companies listed on the Indonesia Stock Exchange 2017-2020. This study began to observe information on cases of disclosure of corporate financial statements that are published and do not meet the characteristics of accounting standards in several business sectors which are thought to be influenced by various factors such as managerial ownership, profitability ratios, and company size. This study used quantitative methods with multiple regression analysis through statistical data analysis software SPSS. The data used is secondary data which is collected through literature review and downloading the issuer's financial statements via IDX.co.id. This study found a negative effect of managerial ownership and firm size on the integrity of financial statements, while the effect of profitability was not found. This finding explains the function of managers as agents and at the same time as a principle of providing great opportunities for managers in making policies that benefit themselves so that the integrity of financial reports is low, as well as the fact that the level of company prosperity encourages management to take policies that have an impact on low financial statement’s integrity.

Relationship management is seen as key to organizational productivity; as such this study was designed to explore the link between relationship management and organizational citizenship behaviour (OCB). The elements of employee relationship management under study were trust, communication, commitment, conflict management and teamwork. Data for this study were collected from 217 respondents using a structured questionnaire. Data collected were analysed using descriptive statistics, Pearson’s correlation, partial correlation and multiple linear regressions. Results of analysis support both hypotheses of the study. Based on the results, it is concluded that good employee relationship management brings about increased employee performance of organizational citizenship behavior (OCB) in organisations. Consequently, it is recommended, among other things, that managers should strive to build good relationships with employees and manage same properly to reap the benefits thereof.

The implementation of regional development in order to be carried out as expected, one of the influencing factors is the preparation of a financial budget in financing any regional development because without adequate financial budgeting, both in the form of revenue targets and realization of regional expenditures, financial management in the form of revenue and regional financial expenditures will not be implemented effectively. There are many efforts that can be made by local governments in improving people's welfare, one of which is the equitable distribution of development in a more just and balanced manner in each region. After conducting the research, the authors obtained the research results that in 2017, 73.20% was categorized as less effective, in 2018 50.95% was categorized as ineffective, and in 2019 54.26% was categorized as ineffective. These three years show that the financial performance of the Enrekang Regency Government has decreased, for the efficient value in 2017 of 11.51%, in 2018 it was 18.88%, and in 2019 it was 19.44%. During these three years, it shows that the regional financial performance is in the very efficient category.