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Purpose: The specific purpose of this research can be developed more specifically to identify the influence of audit quality, audit committee, and media exposure on Corporate Social Responsibility. Corporate Social Responsibility is a social responsibility that is beneficial for the company itself, the local community as well as the community in general. Corporate Social Responsibility is basically a form of obligation and commitment of the company to pay attention to the interests of stakeholders for the sake of sustainable economic development in improving the quality of life.Design/methodology/approach: This research used secondary data in the form of annual report of basic and chemical industry manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019, with data sources accessed from www.idx.co.id. The sample withdrawal in this research used Purposive Sampling method which is a technique of determining samples with certain considerations, samples used as many as 120 samples. The analysis method used multiple linear analysis and t-test hypothesis. Findings:The results showed that Audit Quality, Audit Committee, and Media Exposure had a partial positive effect on Corporate Social Responsibility. CSR is a form of commitment to business activities to act ethically, contribute to economic development, and improve the quality of life of workers and communities.Research limitations/implications: The implications of research results, the higher the audit quality, the larger the number of audit committees and the higher the intensity of using the website in media exposure at the company, the greater the company in CSR disclosure.Practical implications: Practical implications for investors, that the integrity of financial statements can be trusted by investors as investment decision making, while for companies/management, will get a positive value from the public regarding broad CSR disclosures.Originality/value: This research is different from the previous research on the object of research and the most recent observation throughout the year. Thus, it can add the latest CSR research references by the development of CSR.

Facing the latest industrial era, the development of the digital economy opens up new possibilities as well as increases the risk of fraud. These changes certainly have a significant impact on the development of accounting. On the other hand, these phenomena and situations have resulted in increasingly fierce business competition, the demands of this competition can change business behavior towards unfair/cheat competition which is a form of economic crime. This study aims to determine the effect of whistleblowing system toward fraud detection with forensic audit and investigative audit as a mediating variable. This study used primary data to obtained important information from the respondents by using purposive sampling method. The object research is 56 auditors in the Inspectorate of Banten Province. Smart PLS 3 was used to analyze the research purpose, that consist are descriptive statistics and hypothesis tested. The result of this study indicates that first, whistleblowing system partially have a positive significant effect on the forensic audit. Second, whistleblowing system partially has a positive significant effect on the investigative audit. Third, whistleblowing system partially has a positive significant effect on the fraud detection. Forth, investigative audit partially have a positive significant effect on the fraud detection. Fifth, forensic audit partially have a positive significant effect on the fraud detection. Therefore, it can be explained that the implementation of a wistleblowing system will encourage and increase employee participation in reporting violations that affect the fraud detection in the organization, with the results obtained from this research.

Objective – This study aims to examine the effect of organizational reward, procedural justice, and supervisor support as an antecedent variables of perceived organizational support in increasing organizational commitment as the ultimate dependent variable at the local government units in Serang City Government, Banten Province, Indonesia.  Design/methodology – This research is an empirical study using purposive sampling technique. Data was collected through surveys and the respondents are civil servants from local government unit of Serang City Government. Data analysis was performed with the Structural Equation Model (SEM) with the SmartPLS (Partial Least Square) program. Results – The results of this study provide empirical evidence that organizational reward, procedural justice, supervisor support perceived organizational support, and organizational commitment have a significant positive relationship. This results is consistent with similar studies in private sector.