ABSTRAKSalah satu faktor yang memengaruhi nilai perusahaan yaitu Corporate Social Responsibility (CSR). Adanya inkonsistensi hasil penelitian diharapkan profitabilitas mampu memperkuat CSR dalam meningkatkan nilai perusahaan. Tujuan penelitian ini untuk mendapatkan bukti empiris mengenai profitabilitas sebagai pemoderasi pengaruh CSR pada nilai perusahaan sektor pertambangan yang terdaftar di BEI periode 2016-2018. Metode penentuan sampel yang digunakan adalah metode nonprobability sampling dengan teknik purposive sampling. Jumlah perusahaan yang memenuhi kriteria adalah 11 perusahaan dengan jumlah amatan sebanyak 43. Teknik analisis data yang digunakan adalah Moderated Regression Analysis. Hasil penelitian menemukan bahwa CSR tidak berpengaruh pada nilai perusahaan. Profitabilitas memperkuat pengaruh CSR pada nilai perusahaan. Hasil penelitian ini diharapkan mampu memberikan informasi bagi pihak-pihak yang berpekentingan sebagai dasar pengambilan keputusan investasi. E-JA e-Jurnal Akuntansi ABSTRACT One of the factors that effect a firm value is Corporate SocialResponsibility (CSR). The inconsistency of research results is expected to be able to strengthen CSR profitability in increasing company value. The purpose of this study is to obtain empirical evidence about profitability as a moderating effect of CSR on the value of the mining sector companies listed on the Stock Exchange in the 2016-2018 period. The sampling method used is the nonprobability sampling method with a purposive sampling technique. The number of companies that met the criteria was 11 companies with a total of 43 observations. The data analysis technique used was Moderated Regression Analysis. The results found that CSR not has a effect on firm value. Profitability strengthen the influence of CSR on firm value. The results of this study are expected to be able to provide information for interested parties as a basis for investment decision making.

Dysfunctional behavior that can directly affect audit quality is referred to as audit quality reduction behaviors. The research aims to study the mediating role of the auditor dysfunctional behavior towards the effect of locus of control, turnover intention, and time budget pressure on audit quality. Sample consists of 151 public accounting firms in Bali. Data are collected using a 1 to 4 Likert-Like Scale questionnaire. Data analysis using SEM PLS finds that external locus of control, turnover intention, and time budget pressure have negative effect on audit quality; external locus of control, turnover intention, and time budget pressure have positive effect on the dysfunctional behavior of auditors; auditor's dysfunctional behavior negatively affects audit quality; and auditor dysfunctional behavior mediates the effect of external locus of control, turnover intention, and time budget pressure on audit quality.