This study aims to examine the implementation of compliance audit in addressing non performing loan risk at PT Bank Perekonomian Rakyat Bina Usaha Dana in East Flores Regency. The research method used in this study is descriptive qualitative with data collection techniques using observation, interviews, documentation, and literature review. The research informants were the compliance director, internal audit executive officer, compliance and risk management executive officer, credit department head, and two debtors. The research results indicate that the implementation of compliance audit has not been optimal because it does not use tools such as C2R for detecting credit applications and the application of the 7P principle has not been maximized in the prospect, payment, and profitability, so there are still non performing loans in quite large amounts.

This study aims to analyze the factors that affect the profitability of banks that go public on the Indonesia stock exchange for the period 2020-2024. The population of this study were 57 banks listed on the Indonesia Stock Exchange and the total sample collected from the purposive sampling method was 10 banks for the 2020-2024 period, obtaining 50 observation data. The data used is secondary data in the form of financial statements with the analysis carried out including inferential statistics, classical assumption tests, panel data regression tests and hypothesis tests (t test, F test, coefficient of determination) which are analyzed using the Eviews version 12 application. The results of the research conducted explain that the Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) has no partial effect on Return On Asset (ROA), while Operating Costs and Operating Income (BOPO) and Net Performing Loan (NPL) have a partial effect on Return On Asset (ROA). The F test results explain that the Capital Adequacy Ratio (CAR), Operating Costs and Operating Income (BOPO), Net Performing Loan (NPL), and Net Interest Margin (NIM) simultaneously affect Return On Asset (ROA).

This study was suppose to determine the influence of tax amnesty and tax sanctions on individual tax-payers compliance at KPP Pratama Kupang. This research type is quntitive research with incidental sampling as the sampling technique. The sample in this research are the 100 individual tax payers registered in KPP Pratama Kupang. The method of collecting data in this study is using a questionnaire. The research instrument is analyzed using validity and reliability tests. Data analysis technique used in this study are classical assumptions test and multiple linear regression analysis. The analytical tool used is the Statistical Package for the Social Sciences 26 (SPSS 26). The results of this study indicate that: tax amnesty and tax sanctions influence both partially and simltaneously on induvidual tax-payers compliance registered in KPP Pratama Kupang.

The purpose of this study was to determine the effect of auditor switching, financial distress, and KAP reputation on the phenomenon of audit delay in property & real estate companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. This study uses three (3) independent variables, namely auditor switching, financial distress, and KAP reputation as well as one (1) dependent variable audit delay. The sampling method in this study used a purposive sampling technique with a sample of twenty-six (26) property & real estate companies listed on the Indonesia Stock Exchange for five (5) years of observation, in order to obtain a final sample of one hundred and thirty (130) data. The data analysis technique used is panel data regression analysis using the EViews 12 SV computer application program. The results of this study indicate that auditor switching and financial distress partially have no effect on audit delay. While the reputation of KAP partially affects the audit delay.