The development of technology and information provides great benefits for information exchange, but also opens up opportunities for misuse of information and the spread of harmful hoaxes. The deepfake phenomenon, which is the manipulation of images and videos using Artificial Intelligence (AI), poses a serious threat to security and privacy. This research focuses on deepfakes of human face imag…
This study aims to examine the effect of the fair value of non-current assets, company complexity, and regulated industries in determining the amount of audit fees. This study used quantitative methods with a cross-sectional design. The data used in this study is secondary data with a population of all companies listed on the IDX. The sampling technique in this study used purposive sampling tec…