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Using Attribution Theory, this study aims to examine several predictor variables such as independence, objectivity, professional skepticism, and the ability and experience of investigative auditors that potentially affect the effectiveness of audit procedures in revealing fraud. This research involved a total of 120 auditors consisting of auditors of the Supreme Audit Agency of the Republic of Indonesia (BPK) and auditors of the Indonesian Financial and Development Supervisory Agency (BPKP) representatives of the Special Region of Yogyakarta Indonesia as the research sample. The regression analysis revealed that the professional skepticism, the ability, and the experience of the investigative auditors had a significantly positive effect on the effectiveness of audit procedures in revealing fraud. The results serve as a material consideration for government auditing agencies, such as the BPK and BPKP to increase their effectiveness in implementing audit procedures using various means, such as through sustainable training and education programs as well as by increasing professional skepticism in conducting audits.

This study aims to examine the effect of corporate governance mechanisms on the percentage of profits in manufacturing companies. The population in this study is manufacturing companies in the industrial & chemical sector, which are listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The samples were selected using the purposive sampling method and resulted in 34 manufacturing companies in the industrial and chemical sectors. Data were taken from the Indonesia Stock Exchange for the 2017-2019 period. The independent variable in this study is corporate governance with a focus on the board of commissioners and the audit committee, while the dependent variable is the effect of profit percentage on manufacturing companies. This study used simple linear regression analysis. From the regression analysis in this study, the two corporate governance proxies which include the board of commissioners and the audit committee have a significant positive effect on company profits. These results provide evidence that the existence of a board of commissioners and an audit committee in manufacturing companies in Indonesia has been effectively associated with the company’s profit percentage gain.

This study aimed to examine a number of factors that affect the accounting fraud. This study used the variables consisting of information asymmetry, organizational commitment and individual morality. Theauthors study surveyed the employees at the Office for Management of Regional Revenue, Finance and Assets (Dinas Pendapatan Pengelolaan Keuangan Aset), Yogyakarta Province. This study uses convenience sampling technique method. The data from 96 respondents revealed that the variables of information asymmetry and organizational commitment significantly enhanced the accounting fraud while the individual morality significantly diminished the accounting fraud.