Enterprise resource planning (ERP) is the core of business information processing. ERP becomes one of the most important factor in business, regardless various core of business (financial, human resources, marketing, operations). Supply chain management (SCM) looks beyond the individual company, taking into account that enterprises are increasingly concentrating on their core competencies, leaving other activities to suppliers. ERP System helps companies to achieve it's competitive advantages by enhancing information flow of process through connected functional system between supplier, manufacture, distributor, even up to end user. The research was carried out for 148 Indonesia Companies’ executives. Hypotheses was tested using multiple regression path analysis. All the constructs or questions of this research were processed quantitatively using Serqual Equation Modelling (SEM). The results indicated that SCM practices has positive impact on competitive advantage (β = .56, p <.05). SCM practices has positive impact on firm performance (β = .58, p<.05). ERP systems is positively related to competitive advantage (β = .68, p>.50). ERP system has positive impact on firm performance (β = .54, p < .05). Finally, that competitive advantage positively affect the firm performance (β = .64, p > .05)

Many cases of fraud that occur and are revealed. something happened in the realm of employee fraud and fraud management. One of the frauds that causes substantial losses is fraudulent financial reporting. Fraudulent financial statement becomes one of the fraud schemes that growth simultaneously within the current years. Many of this fraud scheme cause large sum amount of loss to investor, creditors and other financial statement user. The purpose of this research is to gain empirical evidence about financial statements fraud detection using fraud diamond elements. This research is conducted on listed banking companies in Indonesia Stock Exchange year 2014-2018. There is a total of 190 samples companies used in this research which further analyzed by using Logistic Regression Analysis. Statistical test is conducted to test the hypothesis. The test included: determination of coefficient, logistic regression and partial hypothesis testing. Fraudulent financial statement is proxies by Beneish M-score. The research concluded that Pressure proxies by Changes in Total Assets affects significantly to fraudulent financial statements detection. Meanwhile, Pressure proxies by Return on Assets, Opportunity proxies by Ratio of Independent Board of Commissioners, Rationalization proxies by Changes of External Auditor and Capability proxies by Changes in Board of Director do not affect significantly towards fraudulent financial statements detection. Determination of coefficient test result indicates that 20% of fraudulent financial reporting was able to be explained by pressure, opportunity, rationalization and capabilities.

Audit report lag has become a phenomenon that cannot be denied is one of the problems that is quite disturbing. Audit report lag is detrimental to users of financial statements. Users of financial statements take longer to receive financial statements, even though they want to use the financial statements as a decision-making tool. This study aims to provide empirical evidence of the influence of profitability, leverage, audit opinion, and reputation of public accounting firms on audit delay in listed manufacturing companies in the Indonesia Stock Exchange. This research is quantitative, using secondary data. The population of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The testing of the hypothesis used in this study is multiple linear regression analysis. After passing the data processing process that is processed in SPSS, the results of the study show that leverage affects audit delay, while profitability, audit opinion, and the reputation of public accounting firms do not significantly influence audit delay. In this study, the authors did not test together the effect of all variables on audit delay.

Audit delay is the lag in completing an audit report by the auditor. Audit delay causes financial statements to be inhibited for publication. This causes the users of financial statements to wait longer to be able to use financial statements as a tool in decision making. The purpose of this research is to empirically examine the effect of company size, liquidity, profitability, solvability, and audit firm size towards audit delay on property and real estate companies that listed on Indonesia Stock Exchange (IDX) in 2014-2018. This research is a quantitative study that tests the hypothesis, whether there is the influence of independent variables on the dependent variable. This study uses the ordinary least square method Statistical test used is the coefficient of determination test, partial t test and simultaneous f test. The selection of research samples using purposive sampling method. The sample of this research consists of 46 companies with 5 years of research so total of the research objects amounting 230 data. The data analysis method used in this research is panel data regression analysis using E-views version 10. Based on the results of partial test, profitability and audit firm size have significant effect on audit delay. Company size, liquidity, and solvency do not have a significant effect on audit delay. Simultaneous test result showed that company size, liquidity, profitability, solvability, and audit firm size simultaneously affect audit delay. The results of this study indicate that if the auditor wants to minimize audit delay, they must pay more attention to clients' profitability and consider the size of the company, the size of the audit's scope of work

The background of this research is to give an overview to millennial accountants of various challenges that will be faced by the accounting profession in the future. The background of writing this essay is because Indonesia will be affected by the Industrial Revolution 4.0 which will cause jobs to disappear, emerge and change. This research is directed to solve the solutions that occur in millennial accountants in making strategies to deal with these changes by paying attention to conditions in the 4.0 era where technology has developed rapidly and is living side by side with humans. Technology that has developed rapidly is certainly not an obstacle for millennial generation accountants to get a job. One technology that is booming is Artificial Intelligence (AI). AI Began to become a part of work activities at the start of the Industrial Revolution 4.0. With this advanced technology, all things can be handled well and is a helper for today's companies in processing large amounts of data. Therefore, many people assume that the role of accountants will be replaced by machines. But if you look further, it is the lack of skills and information regarding the operation of the technology that causes new accountants such as millennial generation to feel threatened by the presence of technology. By learning more about the accounting profession in the future, accountants can collaborate with machines to advance life as a unit of valuable assets. All of this was done so that they could remain competitive and not be left behind in the rapid development of technology.