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This study aims to examine the determinants of audit quality at a public accounting firm in Surabaya. The primary data collection method used in this research is a questionnaire method which is distributed to the Auditors of Public Accounting Firms in the Surabaya area. The data collected were 129 respondents. This research uses multiple linear analysis method with SPSS 26 data processing tool. The results of this study indicate that independence has a significant effect on audit quality. Audit experience has a significant effect on audit quality. Audit Tenure has a significant effect on audit quality.

Abstrak - Skeptisme Pelaku Usaha Mikro terhadap Standar Akuntansi Tujuan Utama- Penelitian ini berupaya untuk mengetahui bagaimana perilaku skeptisisme pelaku usaha mikro terhadap standar akuntansi. Metode- Penelitian ini menggunakan metode deskriptif kualitatif. Beberapa pihak dari pelaku usaha mikro, dosen, dan dinas koperasi menjadi informan utama. Temuan Utama- Pelaku usaha mikro tidak mau membuat laporan keuangan untuk usahanya. Selain itu mereka juga masih belum mengenal standar akuntansi khusus entitas mikro. Hal ini kemudian berakibat pada tercampurnya pembukuan operasional bisnis dan rumah tangga. Implikasi Teori dan Kebijakan – Pemerintah harus memosisikan dirinya sebagai pembina dan pendidik pelaku usaha mikro. Selain itu, pelatihan akuntansi menjadi urgensi bagi operasional bisnis mereka. Kebaruan Penelitian – Penelitian ini mengangkat isu skeptisme pelaku usaha mikro dalam memahami standar akuntansi. Abstract - Micro-Entrepreneurs Skepticism of Accounting Standards Main Purpose - This study seeks to determine how the behavior of micro-entrepreneurs skepticism towards accounting standards. Method - This study uses a qualitative descriptive method. Several parties from micro-entrepreneurs, lecturers, and the cooperative service become the primary informants. Main Findings - Micro entrepreneurs do not want to make financial reports for their businesses. In addition, they are still not familiar with specific accounting standards for micro-entities. These things then resulted in the mixing of business and household operational books. Theory and Practical Implications – The government must position itself as the coach and educator of micro-entrepreneurs. In addition, accounting training becomes an urgency for their business operations. Novelty – This research raises the issue of skepticism of micro-entrepreneurs in understanding accounting standards.

The Covid 19 pandemic that has occurred since December 2019 until now requires all teaching and learning activities for students to be temporarily carried out online from home, this learning is very different from conventional learning that occurs on campus, lecturers and students do not face directly but are separated. by distance that allows lecturers and students to be in different places, the positive effect of this learning really helps the continuity of the learning process during a pandemic like this. Lecturers and students must take advantage of communication media and social media as data storage media that can be used to record quality learning activities. The purpose of this research is, to find out how the quality of learning in accounting lecturers during the Covid 19 pandemic, to find out how the availability of IT and E-Learning helps in the quality of learning for accounting lecturers during the Covid 19 pandemic, to find out how the accounting program stakeholder strategy is to improve the quality of learning during the covid pandemic 19.

Tujuan penelitian ini adalah menguraikan keterkaitan resources-based theory dengan intellectual capital disclosure (ICD), pengimplementasian ICD pada website dan menguraikan respon wakil rektor dan kepala unit terkait. Metode penelitian ini adalah kualitatif deskriptif yang menggambarkan penerapan ICD pada empat website direktorat dan satu program studi. Kesimpulan penelitian adalah the resources based theory sangat terkait dengan ICD. Untuk implementasi ICD pada website direktorat di UMSIDA adalah ada beberapa item yang sudah ada di website tersebut dan ada beberapa yang baru diterapkan berdasarkan ICD. Respon semua wakil rektor dan kepala unit kerja mendukung implementasi ICD ini dan memang itulah yang dibutuhkan saat ini oleh website UMSIDA. Implikasi dari penelitian ini adalah manajemen perguruan tinggi harus mampu mengembangkan website yang dimiliki untuk peningkatan kinerja, media promosi, dan image building.

The purpose of this research is to analyze the meaning of ratings and formulate efforts to improve the performance and competitiveness of universities in the intellectual capital perspective. The interpretive qualitative research type was used. Data collection was carried out using in-depth interviews, focus group discussions, observations, and documentation. Data analysis was carried out throughout the four-stage research process involving data collection, data reduction, data display, and conclusion. The results of the study state that the meaning of ratings is related to performance, media promotion, and related to reputation or image building. Efforts to improve the performance and competitiveness of universities can be done by optimizing the role of human capital, structural capital, and relational capital both individually and integrated as intellectual capital. Another method that can be used is the comprehensive intellectual capital management or CICM method. Keywords: Ranking, performance, competitiveness, intellectual capital

Abstract: The Quality of Corporate Internet Reporting in Indonesia and Malaysia. This research attempts to describe the quality of Corporate Internet Reporting (CIR) for Indonesian and Malaysian companies. The method used as an analysis is logistic regression with the CIR of Indonesian and Malaysian pharmaceutical companies in the period 2012-2016 as samples. This study found that Indonesian pharmaceutical companies are more qualified in CIR reporting. The implication of this finding is the necessity of pharmaceutical companies in Indonesia to make quality improvements. This increase can satisfy all stakeholders. In contrast, pharmaceutical companies in Malaysia must strive to pursue the quality and timeliness of CIR.

The purpose of this study was to examine the effect of the integration of Intellectual Capital (IC) and Knowledge Management (KM) on the performance of the pharmaceutical company’s business in East Java. This study included an explanatory research using finance and accounting manager 44 pharmaceutical companies in East Java as the respondent. The variables used in this study is human capital (HC), structural capital (SC), relational capital (RC), knowledge management (KM) enablers, knowledge management (KM) process and business performance (BP). The results stated that integration of IC and KM can be done either partially or simultaneously and proven effect on the business performance of pharmaceutical companies in East Java .