The financial world has grown significantly in the last five years, where insurance companies, finance companies, lending and borrowing between page users will increasingly grow along with technological developments. This should be an important concern for auditors because of the increasing number of transactions in digital and cyberspace, the audit methods or procedures must keep abreast of the times. This study hypothesizes the function of technology can help the performance of the auditor. Data collection is done by distributing questionnaires to auditors who work at the Public Accounting Firm (KAP). The analysis technique used is multiple linear regression. The results of the study will be presented after the data collection process is complete.

The purpose of this study is to analyze the impact of working capital management, fixed assets and debt ratio on company profitability. The study uses a sample of consumer goods sector companies listed on the Indonesia Stock Exchange from 2017 to 2019. The researchers use working capital management by the number of number of days account receivable (ARDays), the number of days Account Payable (APDays), the number of days inventory (INVDays), the Fixed Financial Asset Ratio (FA), and the Financial Debt Ratio (FD) with profitability by using gross profit (GP). Researchers used the secondary data obtained from the Indonesia Stock Exchange (IDX) on yearly basis and process the data statistics with multiple regression by SPSS 20. The population of this research includes 54 companies and the total sample covers 46 companies by passing the purposive sampling stage. The results of this study indicate that there was a significant relationship between working capital management, FA ratio and profitability while FD ratio had no effect on profitability.

The purpose of this study is to analyze the factors influencing non-performing loans in companies listed on the Indonesian Stock Exchange Banking sector. All banks in Indonesia carefully review their Non-Performing Loans. According to the Central Bank regulations, the non-performing loan is at a maximum of 5%. Exceed the percentage; there will be one of the indications that the bank is experiencing difficulties and could potentially endanger business continuity. The researchers use the micro-economic and several macro-economic variables to predict the influencing factors toward the non-performing loan. Microeconomic variables studied are the ratio of bank capital to assets (CAP), the loans to deposits (LTD) ratio, the return to assets (ROA) ratio and the ratio of return to equity (ROE). Macroeconomic variables are the ratio of public sector debt to gross domestic product (DEBT), the surplus or deficit of the government budget to gross domestic product (FISCAL) ratio, the percentage increase in gross domestic product (GDP), annual inflation rate (INFL), and percentage of job seeker level (UNEMP). Researchers used some regression methods to analyze the results and the samples taken by researchers were companies listed in the banking sector during the period 2014-2017, and macroeconomic data in Indonesia during that year.