Telp: 62 89685588968 2 Fakultas Ekonomi dan Bisnis Universitas Udayana (Unud), Bali, Indonesia ABSTRAK Pengungkapan corporate social responsibility (CSR) adalah komponen penting yang ada pada operasi perusahaan yang secara sukarela akan memberikan kontribusi pada lingkungan. Tujuan penelitian adalah untuk menguji dan memberikan bukti empiris pengaruh ukuran perusahaan, proporsi dewan komisaris independen, dan kepemilikan asing pada pengungkapan CSR. Penelitian dilakukan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia selama periode penelitian 2013-2016. Jumlah sampel sebanyak 96 menggunakan metode purposive sampling. Teknik analisis data adalah regresi linear berganda. Berdasarkan hasil analisis ditemukan bahwa adanya pengaruh yang signifikan positif antara ukuran perusahaan pada pengungkapan CSR. Proporsi dewan komisaris independen memiliki hasil bahwa tidak adanya pengaruh pada pengungkapan CSR. Kepemilikan asing memiliki pengaruh negatif signifikan pada pengungkapan CSR. Hasil penelitian ini dapat menjadi pertimbangan bagi investor yang ingin memiliki saham pada perusahaan property dan real. Kata kunci: CSR, ukuran perusahaan, kepemilikan asing, proporsi dewan komisaris independen. ABSTRACT CSRD is an important component of the company's operation, which voluntarily contribute to the environment. This study was aimed to test and provide empirical evidence of the effect of firm size, the board of independent commissioners , and foreign ownership on CSR disclosure. This research was conducted on property and real estate companies listed on Indonesia Stock Exchange during the period of research year 2013-2016 and the sample were 96 purposive sampling. Data analysis technique used by multiple linier regression. Based on the results of the analysis was fund that firm size had a significant positive effect on CSR disclosure. The board of independent commissioners has no significant effect on CSR disclosure. Foreign ownership has a significant negative effect on CSR disclosure. The results of this study can be a consideration for investor to invest their shares.

The purpose of this study is to prove and explain empirically the factors that affect the auditor's ability to detect fraud which consists of work experience, independence, and auditor training, and empirically prove and explain skepticismin moderating the effect of audit experience, independence, and auditor training on auditor's ability to detect fraud. The population in this study are auditors working in Public Accounting Firms in the Provinces of Bali & Nusa Tenggara in 2022 with a total of 130 people. The sample used in this study uses the saturated sample method. The data collection method in this study was a survey using a questionnaire. The analysis technique used to answer the problem formulation uses Moderated Regression Analysis (MRA) analysis with the Statistical Product and Service Solution (SPSS) application. The results of the analysis provide evidence that audit experience, independence, and auditor training have a positive and significant effect on the auditor's ability to detect fraud and skepticismcan moderate the effect of audit experience, independence, and auditor training on the auditor's ability to detect fraud.