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This research analyzes the influence of financial report quality, profitability, tax avoidance practices on financial performance; analyze the influence of financial report quality, profitability, tax avoidance practices on business value; and analyzing financial performance in mediating the relationship between financial report quality, profitability and tax avoidance practices and business value. The research sample was 20 (twenty) financial reports from 6 (six) banking companies listed on the Indonesia Stock Exchange (BEI) for the period 2017 to 2022, namely BNI, BRI, Bank Danamon, BCA, Bank CIMB Niaga and Bank Permata with 79 observations. The data collection technique was showed by accessing the official PT website. Indonesia stock exchange. The data analysis technique is path analysis with correlation and regression techniques. The research results show that the quality of financial reports has no effect on business  performance; profitability influences business  performance; tax avoidance practices have no effect on business  performance; the quality of financial reports has no effect on business  value; profitability influences the value of banking companies; tax avoidance practices have no effect on business  value; financial performance has no effect on the value of banking companies; financial performance cannot mediate the relationship between financial report quality and business  value; financial performance cannot mediate the relationship between profitability and firm value; and between tax avoidance practices and firm value.

This study aims to show the influence of variable audit delays, audit quality and leverage, on financial reporting fraud: auditor switching as intervening variables on idX-listed property, real estate, and building construction companies. The population of this study is 85 companies, by accessing financial statements and auditor reports through the Indonesia Stock Exchange website. The sampling method used is the purposive sampling method, so 30 sample companies were obtained for 3 years of observation (2018-2020) with 90 units of analysis. The data analysis method used is the logistic regression method. Based on the results of data processing using the logistic regression method with SPSS software, it is known that simultaneous audit delays, audit quality and levarage have a significant influence on auditor switching at a significance level of 5%. Similarly, the influence that occurs between switching audiors on financial reporting fraud is statistically significant at a significance level of 5%. Switching auditors are also able to mediate the relationship between audit delay, audit quality and leverage against financial reporting fraud with a significance level of 5%.