Islamic social reporting is a measure of Islamic-based social performance reporting in each company. Increased disclosure of Islamic social interpretation will influence investor decisions. This study aims to analyze what factors influence the declaration of Islamic corporate social responsibility. The data used is the annual report of companies registered in the halal industry sector from 2013 to 2018 with 44 selected companies. This study uses a random effect model (REM). The analysis results show that the halal lifestyle, profitability, and leverage are significant in disclosing Islamic corporate social responsibility. Implementation of ISR disclosure as a form of accountability is based on principles and philosophies following Islamic Sharia. Therefore, companies must improve their financial performance to enhance corporate social responsibility disclosure quality, which is very important for stakeholders in investing.

The public accounting profession is responsible for increasing the reliability of the company's financial statements so that the public can obtain reliable financial information as a basis for decision making. This study analyzes independence and competence in audit quality with audit risk as a moderating variable. Pandemic affects most of the business processes carried out by public accounting firms, be it internal management, to reconsider audit engagements to alternative audit approaches that must be taken in a pandemic. Respondents in this study are auditors who work at the Public Accounting Firm in East Jakarta. The number of auditors who were the sample of this study was 250 respondents consisting of auditors from the public accounting firm. The method used in this research is multiple linear regression analysis. The results showed that competence had a significant effect on audit quality. Auditors need to increase additional knowledge by participating in training and professional courses so that their competencies are increasingly developing.

The purpose of this study is to determine Cyber Security, Cyber Hardware, Information Systems against Fraud. The population of this study are users of information technology in Jakarta and Tangerang. This research method is a qualitative method and the type of primary data by collecting questionnaires. Types of primary data are data taken directly from the object of research, using a questionnaire with a total of 103 respondents. While secondary data is data obtained from documents from banks and other sources related to this research. The sampling technique is the analysis of the outer model (measurement model) and analysis of the inner model (structural model) using the Multivariate Structural Equation Model (SEM) Partial least square or commonly abbreviated as PLS is a type of statistical analysis whose use is similar to SEM in covariance analysis. Because it is similar to SEM, the basic framework in PLS used is based on linear regression. So, what is in linear regression, is also in PLS. It's just that it is given a different symbol, symbol or term. In participatory technique, the results of this study show that cybersecurity, cyber hardware has a positive effect on fraud. The performance of this research shows that Cyber security and cyber-Hardware have an effect on Fraud, so that users or users are more careful in using information technology and always update it. Simultaneously, the R-Square value is 0.257 or 25%, which means cyber security, cyber hardware influenced by the information system against fraud by 25%.

The purpose of this research is to know Influence Halal Lifestyle, Profitability, Size of the Corporate Social Responsibility based Tawhidi Epistemology Approach. The method used in this research is quantitative research with descriptive data analysis techniques and secondary data. Secondary data is the result of panel analysis. The results of the study are from the results of panel data selected is the Random Effect Model with Eviews 9 software. From these results, it can be concluded that Halal Lifestyle has a significant effect on Corporate Social Responsibility, Profitability has a significant effect on Corporate Social Responsibility, and Company Size has a significant effect on Corporate Social Responsibility. Model Tawhidi string of relations based on the approach of the Qur'an and as-Sunnah with the suratic done in the form of interaction, integration and evolution (IIE), which makes a reciprocal relationship (circular causation) between the issues and make the flow of knowledge on the issues discussed in this study. In accordance with the objectives of sharia is to determine the effect of each variable against another thoroughly and proportionate, so that the learning process variable to one another are interconnected strong and being great, it can improve human welfare or as a function of welfare social good for the company, society, employees, government and investors.