Research aims: This study aims to investigate how the influence of board diversity before and during the COVID-19 pandemic.Design/Methodology/Approach: The researchers used purposive sampling method. The research sample was 70 companies in the pre-pandemic period and 52 companies during the pandemic with the following criteria: all companies in Indonesia listed on the IDX that published complete sustainability reports and annual reports. In testing the hypotheses, multiple linear regression analysis was employed.Research findings: The presence of board diversity affected sustainability reporting in the pre-pandemic period, but during the pandemic, it did not affect the sustainability report disclosure.Theoretical contribution/Originality: This study is empirical evidence regarding the comparison of the effect of the presence of board diversity before the pandemic and during the pandemic.Research limitation/Implication: The sample period during the pandemic was still too short. As known that the initial COVID-19 pandemic entered Indonesia was in 2020, so the researchers experienced limited data regarding sustainability reports during the pandemic.

The purpose of this research is to see the impact of learning using a bold system on the level of academic cheating that can be done by students. This research is a quantitative study using primary data. The data were obtained by distributing questionnaires to accounting students at the Muhammadiyah University of Surakarta. In the process of analyzing the data, the researcher used the incidental sampling technique. Incidental Sampling, is a technique where the researcher determines the research using the right principles. Where the researcher accidentally meets the respondent, and the respondent is matched by the researcher, the researcher makes the respondent a sample.Based on the results of data processing, it can be concluded that tcount 6.873> 1.655 t table and sig 0.00 <0.05 α. So, it can be ignored that the learning process has an effect on academic fraud. The results of this study are in accordance with the theory of diamond fraud which is related to the dimension of opportunity. In the dimension of diamond fraud, that someone is cheating because of opportunity. Students cheat during the learning process which is daring, because of supervisors from the problematic party.Keywords: Online Learning, Academic Fraud