This study examines the effect of information technology and pressure such as time budget and task complexity on dysfunctional audit behavior. This study tests whether dysfunctional audit behavior affects fraud detection. Data were gathered from 81 auditors in Jakarta and were analyzed using structure equation model (SEM). The results explain that pressure (time budget and complexity task) have some impacts on dysfunctional audit behavior while information technology does not affect dysfunctional audit behavior. These results also indicate that dysfunctional audit behavior has an adverse effect on fraud detection. Jobrelated stress framework explains the conditions that make stress (stressors) will affect to individual psychology, physics, and behavior (strains) and make some result (outcome). Pressure (time budget and complexity task) is the condition that makes both positive and negative effect on individual behavior. Pressure can make individuals behave dysfunctional or motivate them to give their best shot even though their work uses a lot of energy and mind to solve the problems. Raising dysfunctional audit behavior will reduce auditor's ability to identify material misstatement in the financial statement. This study examines the effect of information technology and pressure such as time budget and task complexity on dysfunctional audit behavior. This study tests whether dysfunctional audit behavior affects fraud detection. Data were gathered from 81 auditors in Jakarta and were analyzed using structure equation model (SEM). The results explain that pressure (time budget and complexity task) have some impacts on dysfunctional audit behavior while information technology does not affect dysfunctional audit behavior. These results also indicate that dysfunctional audit behavior has an adverse effect on fraud detection. Job-related stress framework explains the conditions that make stress (stressors) will affect to individual psychology, physics, and behavior (strains) and make some result (outcome). Pressure (time budget and complexity task) is the condition that makes both positive and negative effect on individual behavior. Pressure can make individuals behave dysfunctional or motivate them to give their best shot even though their work uses a lot of energy and mind to solve the problems. Raising dysfunctional audit behavior will reduce auditor's ability to identify material misstatement in the financial statement.JEL Classification: G38, M42, L51.

Corporate governance has emerged as a sine-qua of corporate success. The stakeholder theory of corporate governance consists of various factors, other than the economy and finance and considers corporate governance as an important determinant of the supply chain performance and the supplier relationship. Following the stakeholder theory, the current study studies the impact of the corporate governance, and supplier diversification network on the firm supply performance. In addition, the current study investigates the moderating role of supplier diversification in the relationship between three corporate governance characteristics; namely board size, board independence, and board competency and firm supply performance. The study is carried out on a sample of the industrial firm in Indonesia. To achieve the research objectives PLS-SEM technique is employed. The findings of the study provide a great deal of agreement with the proposed hypotheses. The findings of the current study are helpful for the policymakers, researchers and practitioner in examining and understanding the link between corporate governance, supplier network and firm supply performance.

This study aims to examine empirical evidence of the effect of family ownership on negatives abnormal audit fee and positives abnormal audit fee. This study uses panel data of 733 observations of companies in Indonesia Stock Exchange (IDX) during the year 2012-2016, where 386 observations are companies that pay abnormal audit fee positives and 347 observations companies that pay abnormal audit fee negative. Regression results indicate that the family ownership level in the firm does not affect companies that pay negative abnormal audit fees but negatively affects the ownership of families who pay positives abnormal audit fee.