The rapid development of the process of informatization of modern society has necessitated cybersecurity in all spheres of human activity, as the implementation of deliberate or unintentional influences on the information sphere by both external and internal sources can damage security and lead...

This study measures the cognitive moral development and tests its interaction with antecedent variables of prosocial behaviour such as fraud level, the status of person committing fraud and cohesiveness in affecting the willingness of internal auditors of local government (APIPs) to be a...

This study aims to analyze the role of treasurer capacity on human resources and its tenure of services, facilities and infrastructures, the regulation, intensity of training administration and accountability of each of the task forces (SKPD) in North Sumatera on the timeliness of the regional...

This study measures the cognitive moral development and tests its interaction with antecedent variables of prosocial behaviour such as fraud level, the status of person committing fraud and cohesiveness in affecting the willingness of internal auditors of local government (APIPs) to be a...

The rapid development of the process of informatization of modern society has necessitated cybersecurity in all spheres of human activity, as the implementation of deliberate or unintentional influences on the information sphere by both external and internal sources can damage security and lead...

The purpose of this study was to determine the factors (financial condition, previous year's audit opinion, growth, company size, reputation of auditors, and leverage) affect the company's going concern disclosure on companies listed in Indonesia Stock Exchange.The population used in this study...

The purpose of this research is empirically to know the influence of capital structure and working capital turnover to return on equity either partially and simultaneously. Capital structure is measured by debt to equity ratio and working capital turnover is measured by working capital turnover...