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Quardrangle Bottom Line (QBL) in "Spiritual Performance" Sustainability Reporting Practice Dimension. Business organization as an entity has a main priority to obtain profi t. Economic aspect is regarded more dominant than social and environmental aspects, and will result in ecology balance disturbance or "Environmental Crisis". The purpose of this research is to identify various phenomenon in a business entity to present 'Sustainability Reporting' as an essential need. Phenomenology is used in this research. The results of this research can be presented as Quadrangle Bottom Line Concept where economic performance, social and environ mental performance will not be achieved if spiritual performance dimension has not yet been caught. Abstrak: Quardrangle Bottom Line (QBL) dalam Praktik Sustainability Reporting Dimensi "Spiritual Performance". Organisasi bisnis sebagai suatu entitas memiliki tujuan utama mendapatkan laba. Aspek ekonomi dipandang lebih dominan daripada aspek-aspek sosial dan lingkungan dan ini menyebabkan gangguan ekologis atau "Krisis Lingkungan". Tujuan riset ini adalah untuk mengindentifi kasi berbagai fenomena dalam entitas bisnis untuk menyajikan "Sustainability Reporting" sebagai kebutuhan yang penting. Paradigma interpretif-fenomenologi digunakan dalam riset ini. Hasil riset dapat disajikan sebagai Quadrangle Bottom Line Concept di mana kinerja ekonomi, sosial dan lingkungan tidak akan dapat dicapai apabila kinerja spiritual tidak tercapai.

This study aims to determine the ability of the R2 model to predict the independent variable in influencing the de-pendent variable. In addition to knowing the competence of auditors, auditor independence, standard operating procedures, information technology, and accounting standards. This research method uses a quantitative approach with multiple linear regression models. Result of the coefficient of determination R2 is 53%, the remaining 47%, influenced by other variables outside of this study. Partially, namely: auditor competence has positive and significant effect on the quality of financial statements, auditor independence has a positive and significant effect on the quality of financial statements, standard operating procedures have a positive and significant effect on the quality of financial statements, information technology has a positive and significant effect on the quality of financial statements, and accounting standards have a positive and significant effect on the quality of financial statements. In conclusion, all independent variables either simultaneously or partially have a positive and significant effect on the quality of financial reports. Keywords-several components, audit results, internal auditors, quality of financial reports. Standard operating proceduresStandard operating procedures (SOP) [8] describe the procedures carried out by certain

<p style="text-align: justify;">The paper aims to know the influence of entrepreneurial leadership on the students' entrepreneurial intentions as well as its impact on teacherpreneurship. The design employed was quantitative with the ex post facto method using Partial Least Square Structural Equation Modelling (PLS-SEM) to test the hypothesis. The samples were taken using a stratified random sampling technique, obtaining 70 teachers and 285 students as the respondents. The data were gathered through a questionnaire, which has been tested for validity and reliability. The validity and reliability tests of each variable show the Cronbach's Alpha value, and the Composite Reliability is higher than 0.6 (the minimum standard), while the average variance extracted (AVE) value is higher than 0.50 (the minimum standard for validity). The hypothesis tested using the path coefficient is accepted if the t-statistic is above 1.96 and p-value less than 0.05.The results of the path coefficient and indirect effect are above 1.96 and below 0.05 for the t-statistic and p-value, respectively. Therefore, the three hypotheses are accepted. First, entrepreneurial leadership has a positive and direct significant influence on teacherpreneur, with a t-statistic value of 18.057 and a p-value 0.000. Second, similarly, the teacherpreneur positively and significantly influences students' entrepreneurial intentions, with a t-statistic value of 3.558 and a p-value 0.000. Third, entrepreneurial leadership has an indirect influence on entrepreneurial intentions, mediated by teacherpreneur. In other words, teacherpreneur mediated the influence of entrepreneurial leadership on entrepreneurial intentions, with a t-statistic value of 3.282 and p-value 0.0001. The findings recommend the importance of entrepreneurial leadership and teacherpreneur in establishing the students' entrepreneurial intentions.</p>

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