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The purpose of this paper is to investigate the relationships between auditor quality to professional skepticism and between auditor quality and professional skepticism to audit quality.

The analysis method to test the causal effect of auditor quality to profesional skepticism and audit quality. The respondent in this research is the auditor in the Audit Board of the Republic of Indonesia in South Sulawesi province using questionnaire. The analysis tool used in this research is partial least square.

The auditor quality has direct effect on the professional skepticism. Professional skepticism has direct effect on the audit quality. The auditor quality has no direct effect on audit quality, but auditor quality has indirect effect on audit quality with mediation of professional skepticism.

This paper shows a research was conducted about professional skepticism public sector in governmental sector for producing the audit quality, especially in South Sulawesi province in Indonesia. This research retests the research result from Aranya and Amernic (1981); Carcello et al. (1992); Behn et al. (1997); Copley (1998); Brown and Raghunandan (1995); Beasley et al. (2001); Chiu (2003); Suraida (2005); Lewinsohn et al. (1997); Novianti (2008); Varelius (2009). The researcher uses model combination (design) method of sequential explanatory based on evidentiary sequence from Creswell 2009, quantitative research (by instrument using questionnaire).

The aim of this paper is to investigate the mediation effect of whistleblower in relationship between auditor’s ethic, auditor’s commitment and auditor’s independence to audit quality – a survey on provincial audit boards in South, Central and West Sulawesi, Indonesia.

The population in this research were auditors of audit board, amounting to 249 people, distributed in three provinces, namely, South Sulawesi, Central Sulawesi and West Sulawesi, using purposive sampling. The method used for analyzing the data in this research is structural equation modeling with auxiliary program analysis of moment structural version 20.

The main finding of this research is that the whistleblower is not the mediation variable of the relationship between auditor’s ethic, auditor’s commitment and auditor’s independence to audit quality. However, it does not mean that auditors will be whistleblowers who will disclose all cases into the public domain. Facts on the field are that Badan Pemeriksa Keuangan Republik (BPK) or The Audit Board of the Republic of Indonesia auditors do not become whistleblowers due to unsupportive atmosphere and less response from superiors. The results support the agency theory. This research supports the agency theory because of the fact in the field that BPK auditors are not committed to be whistleblowers. Meanwhile, there is positive effect of commitment to audit quality. This research supports stewardship theory and setting theory, as BPK auditors are already committed to the organization and demonstrate high levels of participation in the organization and stronger willingness to keep working and contribute to achievement of better audit. The BPK auditors maintain their independence in the inspection, but for them to be whistleblowers to reveal findings to the public is not allowed by their superiors. The research results support the agency theory.

Whistleblower needs special attention in BPK, as it is proven that whistleblowing system has not been implemented, and support is needed from superiors and the agencies concerned if one of the auditors in carrying out their auditing tasks turn out to be a whistleblower due to their conscience. Although whistleblower is not regulated in Inspection Standard Statement, Regulation No. 01 of 2007 on Standards of State Audit (SKPN) of BPK, BPK should accommodate the application of the whistleblowing system, such as that adopted by institutions under the Ministry of Finance (Tax Office); hence, the existence of independent auditor profession regains public trust, something that has been dropped for all this time due to many cases involving independent auditors in business sector or the government sector. The government should provide a strong legal protection to ensure the protection to whistleblowers, as the existing legislation is still general in characteristics, as outlined in Law No. 13 of 2006 on Protection of Witnesses and Victims. Furthermore, the researchers should use qualitative research to study the behavior of the government auditors; why some areas receive Wajar Tanpa Pengecualian (WTP) or unqualified opinion predicate but are coupled by a tremendous increase in corruption; and whether BPK auditors have become whistleblowers in disclosing the actual facts.

Whistleblower need special attention in BPK as it is proven that whistleblowing system has not been implemented, and support is needed from superiors and the agencies concerned if one of the auditors in carrying out their auditing tasks turn out to be a whistleblower due to their conscience. Although whistleblower is not regulated in Inspection Standard Statement, Regulation No. 01 of 2007 on Standards of State Audit (SKPN) of BPK, BPK should accommodate the application of the whistleblowing system, such as that adopted by institutions under the Ministry of Finance (Tax Office), hence the existence of independent auditor profession regain public trust, something that has been dropped for all this time due to many cases involving independent auditors in business sector or the government sector. The government should provide a strong legal protection to ensure the protection to whistleblowers, as the existing legislation is still general in characteristics, as outlined in Law No. 13 of 2006 on Protection of Witnesses and Victims. Furthermore, the researchers should use qualitative research to study the behavior of the government auditors; why some areas receive WTP predicate but are coupled by a tremendous increase in corruption; and whether BPK auditors have become whistleblowers in disclosing the actual facts.

The government needs to provide a strong legal framework to ensure the protection of whistleblowers, because the existing legislation is still general as outlined in the Act – Act No. 13 of 2006 on the Protection of Witnesses and Victims.

The originality of this research is using the government whistleblower as the mediation variable in relationship between auditor’s ethics, auditor’s commitment and auditor’s independence on audit quality, with the object being auditor in South Sulawesi, Central Sulawesi and West Sulawesi, Indonesia.

Citizens are substantial stakeholders in every e-government system, thus their willingness to use and ability to access the system are critical. Unequal access and information and communication technology usage, which is known as digital divide, however has been identified as one of the major obstacles to the implementation of e-government system. As digital divide inhibits citizen’s acceptance to e-government, it should be overcome despite the lack of deep theoretical understanding on this issue. This research aimed to investigate the digital divide and its direct impact on e-government system success of local governments in Indonesia as well as indirect impact through the mediation role of trust. In order to get a comprehensive understanding of digital divide, this study introduced a new type of digital divide, the innovativeness divide.

The research problems were approached by applying two-stage sequential mixed method research approach comprising of both qualitative and quantitative studies. In the first phase, an initial research model was proposed based on a literature review. Semi-structured interview with 12 users of e-government systems was then conducted to explore and enhance this initial research model. Data collected in this phase were analyzed with a two-stage content analysis approach and the initial model was then amended based on the findings. As a result, a comprehensive research model with 16 hypotheses was proposed for examination in the second phase.

In the second phase, quantitative method was applied. A questionnaire was developed based on findings in the first phase. A pilot study was conducted to refine the questionnaire, which was then distributed in a national survey resulting in 237 useable responses. Data collected in this phase were analyzed using Partial Least Square based Structural Equation Modeling.

The results of quantitative analysis confirmed 13 hypotheses. All direct influences of the variables of digital divide on e-government system success were supported. The mediating effects of trust in e-government in the relationship between capability divide and e-government system success as well as in the relationship between innovativeness divide and e-government system success were supported, but was rejected in the relationship between access divide and e-government system success. Furthermore, the results supported the moderating effects of demographic variables of age, residential place, and education.

This research has both theoretical and practical contributions. The study contributes to the developments of literature on digital divide and e-government by providing a more comprehensive framework, and also to the implementation of e-government by local governments and the improvement of e-government Readiness Index of Indonesia.

The purpose of this paper is to survey existing information security policy (ISP) management research to scrutinise the extent to which manual and computerised support has been suggested, and the way in which the suggested support has been brought about.

The results are based on a literature review of ISP management research published between 1990 and 2017.

Existing research has focused mostly on manual support for managing ISPs. Very few papers have considered computerised support. The entire complexity of the ISP management process has received little attention. Existing research has not focused much on the interaction between the different ISP management phases. Few research methods have been used extensively and intervention-oriented research is rare.

Future research should to a larger extent address the interaction between the ISP management phases, apply more intervention research to develop computerised support for ISP management, investigate to what extent computerised support can enhance integration of ISP management phases and reduce the complexity of such a management process.

The limited focus on computerised support for ISP management affects the kind of advice and artefacts the research community can offer to practitioners.

Today, there are no literature reviews on to what extent computerised support the ISP management process. Findings on how the complexity of ISP management has been addressed and the research methods used extend beyond the existing knowledge base, allowing for a critical discussion of existing research and future research needs.

Purpose – This study aims to examine how the task-based learning model influences the motivation of students of the Social and Political Sciences (FISIP) Department at Universitas Malikussaleh in learning English. Also, the present study attempts to find out the effectiveness of the implementation of this model in the English class as well as assess their attitudes toward the use of the model. This research involved 35 students of the first semester who were doing the English-I course.

Design/Methodology/Approach – This research combined a qualitative and quantitative approach with a direct application procedure through experimental study. The data were collected through a test, questionnaire, and interview.

Findings – The result shows that the task-based learning model helps non-English students to improve their English proficiency which in turn increases their motivation to learn English and therefore their attitudes toward using this model in their classroom is positively seen as a better way to learn English.

Research Limitations/Implications – Unlike many findings on similar studies, this research found that motivation cannot be utilized to predict grades in the peripheral university. New approaches should be developed to find out the predictors for student grades.

Practical Implications – To understand the influencing aspects for students’ grades attainment, more variables should be used. Both internal and external motivation factors failed to predict students’ grades.

Originality/Value – Research on students learning motivation specifically at the peripheral university has been studied.

This paper aims to propose a conceptual model of policy components for software that supports modularizing and tailoring of information security policies (ISPs).

This study used a design science research approach, drawing on design knowledge from the field of situational method engineering. The conceptual model was developed as a unified modeling language class diagram using existing ISPs from public agencies in Sweden.

This study’s demonstration as proof of concept indicates that the conceptual model can be used to create free-standing modules that provide guidance about information security in relation to a specific work task and that these modules can be used across multiple tailored ISPs. Thus, the model can be considered as a step toward developing software to tailor ISPs.

The proposed conceptual model bears several short- and long-term implications for research. In the short term, the model can act as a foundation for developing software to design tailored ISPs. In the long term, having software that enables tailorable ISPs will allow researchers to do new types of studies, such as evaluating the software's effectiveness in the ISP development process.

Practitioners can use the model to develop software that assist information security managers in designing tailored ISPs. Such a tool can offer the opportunity for information security managers to design more purposeful ISPs.

The proposed model offers a detailed and well-elaborated starting point for developing software that supports modularizing and tailoring of ISPs.

Extracting information from unstructured data becomes a challenging task for computational linguistics. Public figure’s statement attributed by journalists in a story is one type of information that can be processed into structured data. Therefore, having the knowledge base about this data will be very beneficial for further use, such as for opinion mining, claim detection and fact-checking. This study aims to understand statement extraction tasks and the models that have already been applied to formulate a framework for further study.

This paper presents a literature review from selected previous research that specifically addresses the topics of quotation extraction and quotation attribution. Research works that discuss corpus development related to quotation extraction and quotation attribution are also considered. The findings of the review will be used as a basis for proposing a framework to direct further research.

There are three findings in this study. Firstly, the extraction process still consists of two main tasks, namely, the extraction of quotations and the attribution of quotations. Secondly, most extraction algorithms rely on a rule-based algorithm or traditional machine learning. And last, the availability of corpus, which is limited in quantity and depth. Based on these findings, a statement extraction framework for Indonesian language corpus and model development is proposed.

The paper serves as a guideline to formulate a framework for statement extraction based on the findings from the literature study. The proposed framework includes a corpus development in the Indonesian language and a model for public figure statement extraction. Furthermore, this study could be used as a reference to produce a similar framework for other languages.

This paper aims to assess the impact of credit risk on the market values of private banks during the corona pandemic.

This study is identifying critical issues of credit risk at six great private banks. A conceptual framework is designed based on the Tobin Q model for investigating study hypotheses. Quantitative financial analysis methods have been used for processing data, such as financial ratios, arithmetic mean and multiple linear regression.

The most important result of this study is the lack of influence of credit risk on the market value of selected banks. Because the dimensions of credit risk have critical importance in increasing or decreasing the market value, these banks must continue to adopt quantitative financial analysis to measure credit risks to avoid their risk.

This study elaborates the need for financial indicators to help assess the market value of banks during the economic crises caused by the closure of commercial institutions during the corona pandemic. There is continued increase in bank credit to support these institutions, borrowers and cash withdrawals, which may affect their market reputation.

The purpose of this study is to critically understand and find out the socio-political role of the Acehnese ulamas (Muslim scholars) in solving and coping with social issues faced by contemporary Acehnese society.

This study was conducted in the province of Nanggroe Aceh Darussalam, especially in the districts of Aceh Utara, Pidie, Aceh Besar, Aceh Selatan and Aceh Timur. The locations were chosen based on the consideration of the objective conditions that many ulamas were dwelling and could easily be found in these areas. Besides, the locations are historically believed as the origins of the Acehnese that are so diverse. In addition, a large number of social problems frequently arose within those regions. The subjects of this research study were a number of community determined by purposive sampling technique. The instruments used for the data collection in this research were observation, in-depth interview and library study; and interpretative understanding was also used to analyze the data.

The existence of the Acehnese ulamas represents the government’s recognition to word the traditional institutional in Aceh. However, some people think that institutions are used by the government to exploit ulama as the mediator between the government and the society. For the Acehnese ulamas, the institution could be used to consolidate their power for the benefit of the people.

The various theories discussed are considered the framework and guidance for this study, especially in terms of data collection and data analysis. The new theories and relevant references will also possibly be added to the following study.