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This study aims to analyze the effect of profitability, company size, and type of public accounting firm on Key Audit Matters (KAM), with audit fees as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study used a quantitative approach with a purposive sampling method. Data were obtained from audited financial statements and annual reports published on the official Indonesia Stock Exchange website. The study sample consisted of 67 companies, with a total of 201 observations. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results showed that profitability had a significant negative effect on KAM disclosure, while company size had a significant positive effect on KAM disclosure. The type of public accounting firm showed a significant negative effect on KAM disclosure. Furthermore, audit fees did not moderate the relationship between profitability and KAM, but they did moderate the relationship between company size and type of public accounting firm on KAM disclosure. This study demonstrates that company and auditor characteristics play a significant role in determining the disclosure of Key Audit Matters in the independent auditor's report.

The swift proliferation of short-video-centric social media, notably TikTok, has revolutionized the educational landscape by facilitating novel methods of knowledge production, dissemination, and interpretation. This phenomenon denotes a transition in media and signifies an epistemological transformation in educational practices within the digital age. This study seeks to analyze the representation and interpretation of knowledge in TikTok educational content using a qualitative methodology grounded in an interpretive case study framework. Data were gathered via digital participant observation, comprehensive interviews, and document analysis involving 12 participants, comprising educational content creators and active TikTok users in higher education settings. Thematic data analysis was performed utilizing a Multimodal Critical Discourse Analysis framework to elucidate the interplay among visual, verbal, and auditory components in the construction of meaning. The results show three main patterns: the conflict between quick understanding and deep knowledge, the importance of emotional multimodal experiences in learning, and the negotiation of knowledge authority in changing digital spaces. These results indicate that learning via TikTok encompasses not only cognitive aspects but also intricate emotional, aesthetic, and social dimensions. This study theoretically enhances multimodal discourse analysis by integrating users' subjective experiences, while practically informing the advancement of critical digital literacy and the design of social media-based learning. Moreover, this study facilitates additional investigation into algorithmic dynamics, digital identity, and the evolution of learning methodologies within platform-centric contexts.

The purpose of this study is to examine the effect of Good Corporate Governance (GCG), financial performance, and Earning Per Share (EPS) on firm value. The object of this research consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the period of 2021–2024. This study employs a quantitative approach using secondary data in the form of annual financial statements as the primary source. The sample was selected using purposive sampling based on predetermined criteria, ensuring that only companies with complete data and consistent reporting were included in the analysis. The independent variables analyzed include the audit committee, independent commissioners, institutional ownership, Return on Assets (ROA), and Earning Per Share (EPS). Multiple linear regression analysis was used to process the data in this study, allowing the researchers to examine the simultaneous and partial effects of the variables on firm value. The findings indicate that firm value is significantly influenced by financial performance, particularly ROA, highlighting the importance of operational efficiency and profitability in enhancing shareholder wealth. While certain GCG variables such as institutional ownership showed positive influence, other elements like audit committees and independent commissioners produced mixed results, suggesting that governance mechanisms may have varying effects depending on organizational context. Meanwhile, EPS demonstrated inconsistent results in relation to firm value, implying that market perceptions of earnings may not fully capture the impact on overall firm valuation. This study provides insights for policymakers, investors, and corporate managers on the relative importance of governance and financial indicators in value creation for state-owned enterprises.

Schizophrenia is a severe mental disorder often accompanied by auditory hallucinations and has a significant impact on patients’ psychosocial functioning. This condition can reduce medication adherence, thereby increasing the risk of relapse. In this context, the role of caregivers is crucial in supporting treatment success. This study aims to describe psychiatric nursing care for patients with auditory hallucinations in improving medication adherence through caregiver involvement. The method used is a case study with a nursing process approach, including assessment, nursing diagnosis, planning, implementation, and evaluation. Interventions focus on hallucination management, psychoeducation, and caregiver involvement in care. The results show an increase in patients’ and families’ knowledge regarding the illness and its treatment, improved medication adherence, and enhanced patient ability to control responses to auditory hallucinations. Caregiver involvement has been shown to assist in supervision and providing support to patients. Therefore, comprehensive psychiatric nursing care through hallucination management, psychoeducation, and caregiver involvement is effective in improving medication adherence and controlling symptoms in patients with auditory hallucinations.

This study aims to examine the effect of debt policy and transfer pricing on tax avoidance, with audit quality as a moderating variable. The object of this study is non-banking companies included in the LQ45 index listed on the Indonesia Stock Exchange during 2021-2024, with a total sample of 117 firm-year observations. The data were analyzed using multiple linear regression and subgroup analysis (and chow test), by comparing the regression results between companies audited by Big Four and non-Big Four audit firms. The results indicate that debt policy has a positive and significant effect on tax avoidance, while transfer pricing does not have a significant effect on tax avoidance. Audit quality is proven to moderate the relationship between debt policy and tax avoidance by weakening the effect. However, audit quality does not moderate the relationship between transfer pricing and tax avoidance. These findings suggest that corporate financing decisions through debt remain an important mechanism in tax planning practices, while audit quality plays a crucial role as an external monitoring mechanism in limiting aggressive tax avoidance behavior.

Financial reporting integrity is heavily reliant on audit quality. This research explores the effect of auditor attributes, specifically integrity and professional background, on audit standards in Timor-Leste. Quantitative data was collected from a survey of 60 auditors and analyzed using descriptive statistics, correlation analysis, and multiple linear regression techniques. The findings suggest that auditor ethics has a substantial positive impact on audit quality, indicating that conformity to professional ethical guidelines is vital for enhancing audit results. In contrast, experience in auditing does not demonstrate a statistically significant impact on the quality of audits. Visualization through scatter plots further supports the notion that the relationship between ethics and audit quality is more robust than that of other auditor characteristics. Strengthening ethical standards in the auditing profession is crucial to enhancing audit quality, as these findings demonstrate. This study contributes to the body of research on auditing behavior by presenting empirical findings from a developing institutional setting. The findings also have practical implications for policymakers and auditing bodies in Timor-Leste.

Investment decisions in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) are influenced by fundamental analysis and stock price fluctuations. Stock prices reflect market perceptions shaped by profitability, liquidity, and capital structure. This study examines the effects of Return on Assets (ROA), Current Ratio (CR), and Debt-to-Equity Ratio (DER) on stock prices, both partially and simultaneously. Using a quantitative approach, the study analyzes secondary data from audited financial statements and stock prices of 12 pharmaceutical companies during 2022–2024, totaling 36 observations. Panel data regression with EViews 12 is applied. Results show that ROA and DER have positive and significant effects on stock prices, while CR has a negative but insignificant effect. Simultaneously, all three variables significantly influence stock prices, with an adjusted R² of 73%, indicating strong explanatory power. Profitability (ROA) is the most influential factor, followed by capital structure (DER), while liquidity (CR) shows no significant impact.

Individual behavioral factors are critical determinants of organizational effectiveness and a vital component of modern organizational diagnosis. This study aims to identify and map individual behavioral factors as strategic indicators in organizational diagnosis using a Systematic Literature Review (SLR) approach guided by PRISMA 2020. Analysis of ten selected articles reveals that organizational effectiveness in the digital transformation era is driven by a reciprocal equilibrium between an individual's cognitive infrastructure and volatile work environment demands. The findings synthesize these behaviors into four strategic clusters: psychological well-being as primary infrastructure, digital structural support audits, justice and trust equilibrium, and psychological contract synchronization. This research provides tactical implications for Human Capital practitioners to transform annual diagnostic methodologies toward the implementation of monthly pulse surveys to detect fluctuations in well-being and disengagement intentions in real-time. This predictive diagnostic step is essential to mitigate turnover risks and design precise institutional interventions in hybrid work ecosystems.

The Application Of Hallucination Management Using The Shutting-Out Technique For The Control Of Auditory Hallucinations In Schizophrenia Patients In The Angruk Ward Of Prof. Dr. Margono Soekarjo General Hospital, Purwokerto. Schizophrenia is a severe mental disorder often accompanied by auditory hallucinations. Auditory hallucinations may cause patients to talk to themselves, appear restless, and experience difficulty in controlling responses to internal stimuli. One non-pharmacological nursing intervention that can be applied is the rebuking technique, a strategy used to firmly reject or dismiss hallucinatory voices. This study aimed to examine the application of the rebuking technique in controlling auditory hallucinations in patients with schizophrenia. This research employed a descriptive case study design using a nursing process approach and was conducted from February 17 to 19, 2026, on a patient diagnosed with schizophrenia experiencing auditory hallucinations. The intervention was implemented over three days, with one session per day lasting approximately 15–20 minutes. The results showed an improvement in the patient’s ability to recognize and control hallucinations, as indicated by a reduction in self-talking behavior, increased awareness of hallucination onset, and the ability to independently apply the rebuking technique. In conclusion, the rebuking technique is an effective nursing intervention to assist patients with schizophrenia in controlling auditory hallucinations.

This study aims to analyze the influence of Good Corporate Governance (GCG) mechanisms, proxied by the Board of Commissioners and Audit Committee, as well as Environmental Performance on Financial Performance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The research method used is quantitative, with a purposive sampling technique that resulted in 22 companies as samples, totaling 88 observations over the four-year study period. The research data is secondary data obtained through financial statements and annual reports from the official IDX website. Literature reviews indicate inconsistencies in previous studies; however, the hypothesis of this research suggests that the Board of Commissioners, Audit Committee, and Environmental Performance have a positive and significant effect on the company's financial performance. The board of commissioners and audit committee play a role in strengthening the oversight function to minimize agency costs and improve efficiency. Meanwhile, good environmental performance, measured through PROPER ratings, is expected to enhance the company's positive image in the eyes of investors and stakeholders. 

This study examines the application of Transparent Artificial Intelligence (AI) for fraud detection in public welfare programs using publicly available administrative data. Persistent challenges in welfare governance such as misallocation, fraud, and data inaccuracy necessitate analytical frameworks that are both effective and explainable. The research aims to design and evaluate an interpretable anomaly detection system capable of identifying irregularities in welfare distribution while maintaining transparency and accountability. Methodologically, the study employs two unsupervised models Isolation Forest and Local Outlier Factor (LOF) to detect anomalies in sub-district-level welfare data, incorporating features such as population size, number of beneficiaries, and coverage ratio. An Explainable AI (XAI) framework integrating surrogate Random Forests, Permutation Feature Importance (PFI), and local linear surrogates (LIME-like) is applied to ensure interpretability of both global and local model behaviors. Findings reveal that receivers per 1000 population and percentage coverage are dominant determinants of anomaly scores. Fifteen administrative units were flagged for potential inconsistencies suggesting over- or under-reporting of beneficiaries. Cross-validation between IF and LOF models confirmed consistency in identifying anomalous regions. The integrated XAI explanations enhance transparency, enabling policymakers and auditors to trace the rationale behind detected anomalies. In conclusion, the proposed Transparent AI framework demonstrates that combining anomaly detection with interpretability tools can strengthen accountability and fairness in welfare administration. It offers a reproducible, ethical, and data-driven approach to social program monitoring, reinforcing public trust and supporting responsible AI governance.

This study aims to analyze the influence of Corporate Social Responsibility (CSR) on firm value and examine the role of audit committees and gender diversity as moderating variables in raw materials companies listed on the Indonesia Stock Exchange. Using a quantitative approach with a sample of 58 companies selected through purposive sampling, data were analyzed using descriptive statistics and moderated regression analysis (MRA). The results show that CSR has a positive and significant effect on firm value, indicating that the higher the disclosure and implementation of CSR, the higher the market appreciation of the company. However, audit committees and gender diversity were not proven to be able to moderate the relationship between CSR and firm value. This finding implies that although CSR has been proven effective in increasing firm value through positive investor perceptions, corporate governance mechanisms represented by audit committees and gender diversity have not functioned optimally in strengthening this relationship. Therefore, companies need to consistently improve the quality of CSR implementation and evaluate the effectiveness of the role of audit committees and gender diversity policies so that they are not merely regulatory compliance but actually contribute to overseeing and directing the company's sustainability strategy.  

Audit failure and inconsistencies in previous research results regarding the influence of auditor experience and self-efficacy on audit judgment serve as the main drivers of this study. This study aims to re-examine the relationship between auditor experience and self-efficacy on audit judgment at Public Accounting Firms in South Jakarta. Using a quantitative approach, this study employs purposive sampling techniques by distributing questionnaires as a data collection instrument, involving 70 auditors working at Public Accounting Firms in South Jakarta. The results of multiple linear regression analysis using IBM SPSS version 26 indicate that both auditor experience and self-efficacy have a positive and significant influence, both partially and simultaneously, on audit judgment. These findings provide evidence that improving auditors' work experience and self-confidence is crucial in producing high-quality audit decisions. This study offers new insights that can be used to enhance audit quality through the development of experience and strengthening auditors' self-efficacy. The findings are expected to contribute to better audit practices by focusing on factors that can improve auditors' ability to make accurate and effective judgments.

Local governments manage substantial public resources under conditions of decentralization, fiscal complexity, and heightened accountability demands, making them particularly vulnerable to financial mismanagement and fraud. In this context, risk-based internal oversight has increasingly been promoted as a governance-oriented alternative to traditional compliance-based supervision. This literature review article examines how risk-based internal oversight is conceptualized, operationalized, and linked to fraud prevention and control in the management of local government finance. The study addresses a central problem in the existing literature: the fragmentation of analytical perspectives across risk-based internal auditing, fraud risk management, internal control systems, public financial management, and public accountability, which has limited a comprehensive understanding of how internal oversight contributes to safeguarding public funds. The primary objective of this article is to synthesize and integrate these strands of literature to clarify the role of risk-based internal oversight as a systemic governance mechanism for fraud prevention and control at the subnational level. Methodologically, the study employs an integrative literature review approach, drawing on peer-reviewed journal articles and authoritative institutional publications indexed in major academic databases over the past decade. A structured search, screening, and thematic synthesis process was applied to identify patterns, convergences, and divergences across conceptual, empirical, and policy-oriented studies. The findings indicate a clear shift from compliance-oriented inspection toward risk-based internal oversight that prioritizes high-risk financial processes—particularly procurement, grants, and asset management—where fraud risks are most pronounced. The synthesis further shows that effective fraud prevention depends on the alignment of risk-based oversight with fraud risk management practices, robust internal control systems (including SPIP).

This study presents ReflectAI, a web-based system designed to automate the creation of teaching materials tailored to students' learning styles using behavior data from a Learning Management System (LMS). Student digital activity data—such as logins, material access, forum participation, assignment submission, and quiz results—are extracted and processed using a Hierarchical Clustering algorithm to categorize students into three learning styles: visual, auditory, and kinesthetic. Based on the clustering results, the system automatically generates personalized learning modules using generative AI (ChatGPT API), aligned with each student's learning preferences. Employing a data-driven system development approach, the system was tested with data from 230 students in a mathematics course. The results show diverse learning style distributions and relevant, tailored content generation. ReflectAI is designed to reduce teachers’ administrative workload and enhance personalized and adaptive learning. This system contributes to educational transformation through deep, data-driven technology integration.

This study aims to examine the role of Computer-Assisted Audit Techniques (CAATs) in evaluating internal control within accounting information systems (AIS) to detect fraud in the expenditure cycle. The research employs a literature review method by analyzing five relevant studies selected based on publication criteria within the last ten years and a focus on technology-based auditing, internal control, and fraud. The findings indicate that CAATs, through features such as test data and parallel simulation, are effective in identifying system weaknesses, detecting transaction anomalies, and strengthening controls in the expenditure cycle. Fraud in this cycle is commonly caused by weak authorization, incomplete documentation, and expenditures conducted without proper procedures. CAATs address these challenges through data-driven and automated audit approaches. In conclusion, CAATs represent a strategic solution for enhancing monitoring accuracy, preventing fraud, and supporting organizational transparency and accountability in the digital era.

Auditors' compliance with the Public Accountant Professional Standards (SPAP) is the main concern in maintaining the quality and trust of the audit process, especially in the face of increasingly complicated audit tasks. This study aims to evaluate the level of integ-rity and skepticism of auditors in supporting compliance with SPAP. This study uses a de-scriptive qualitative approach with observation methods and document studies. The object of the research is the Public Accounting Firm Dra. Yati Ruhiyati, data was obtained from direct observation during the field professional practice period and analysis of relevant audit documents. The results of the study show that the integrity of auditors can be seen from consistency in carrying out audit stages, compliance with established procedures, and clarity in audit documents. The professional skepticism of auditors can be seen from the cautious attitude in evaluating audit evidence, including the application of additional checks before drawing conclusions. These findings show that compliance with SPAP is not only formal, but also highly dependent on the auditor's professional attitude. This study shows the importance of increasing the integrity and professional skepticism of auditors as part of efforts to improve quality and compliance in audit practices in Public Accounting Firms.

This study aims to analyze the implementation of human resource management (HRM) audits in motivating employee performance at CV Cipta Alignment Constructions (CV.CLC). HRM audits serve as an evaluative and strategic tool in assessing the effectiveness of personnel functions such as recruitment, training, career development, and reward systems. The study used a qualitative approach with a case study method through interviews, observation, and documentation. The results show that HRM audits have a positive effect on employee motivation and performance by increasing work morale, placing employees according to competencies, and reducing turnover. Based on Resource-Based Theory (Barney, 1991), HRM audits are valuable and difficult-to-imitate strategic resources, thus supporting a company's competitive advantage. These findings emphasize the importance of implementing HRM audits continuously as part of a management strategy to improve organizational effectiveness. The implications of this study provide recommendations for companies to integrate HRM audits into strategic planning to achieve optimal and sustainable performance. In addition, this study also opens opportunities for further studies to strengthen the implementation of HRM audits in different sectors and company scales.

Delays in the submission of audited financial reports (audit report lag) remain a problem for public companies in Indonesia because they can reduce the relevance of information for investors and stalk holders. This study aims to analyze the effect of profitability, solvency, liquidity, operational complexity, and company size on audit report lag in property and real estate companies listed on the Indonesia stock exchange for the period 2022-2024. The research method used is quantitative with panel data regression analysis using Random Effect Model (REM). The results show that profitability and solvency have a negative effect on audit report lag, while company size have no effect. Simultaneously, all independent variables affect audit report lag. This study emphasizes the importance of financial performance and operational complexity in determining the timeliness of audited financial reporting.

The auditor's responsibilities include not only assessing the accuracy of financial statements and detecting fraud, but also evaluating the company's ability to continue its business on an ongoing basis. This responsibility arises from the expectations of shareholders and other stakeholders that auditors provide timely and relevant information about the company's future prospects to support rational and evidence-based investment decision-making. In this context, audit opinions related to business continuity are an important instrument in reducing information asymmetry between management and investors. This study aims to analyze the impact of liquidity, solvency, and audit quality on the issuance of business continuity declarations. The research sample consisted of coal mining companies listed on the Indonesia Stock Exchange between 2014 and 2017, a period marked by fluctuations in commodity prices and global economic uncertainty. Logistic regression is used as an analysis method because dependent variables are dichotomous. The results showed that audit quality had a significant negative impact on the issuance of business continuity declarations, while liquidity and solvency did not have a significant impact on the issuance of the declarations, indicating that the factors of governance and auditor independence were more decisive than short-term financial conditions.