<em>This study to examine the inflluence of experience, independence, auditor professional scepticism, application of ethics, and workload on the ability of auditors in detecting fraud in the public accounting firm in Jabodetabek using multiple regression analysis. In this study using of hypothesis testing. The technique of sampling with convenience sampling approach. The study sample of 97 respondents in 14 public accounting firm in Jabodetabek. The result conclude that experience, independence, and workload have no effects on the ability of auditors in detecting fraud. While auditors professional skepticism and application of ethics have significant positive effects on the ability of auditors in detecting fraud.</em>

<p><em>This study aims to examine the effect of Corporate Social Responsibility (CSR) on Financial Performance on Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). The population used in this study is the Sub-Sector Services company of Property and Real Estate listed on the Indonesia Stock Exchange in 2013-2017. Data collection used purposive sampling method which aims to determine the samples taken with certain criteria and objectives, deliberate data collection to be included in the criteria according to the research. Based on sample collection techniques obtained as many as 175 companies.</em></p><p><em>The results found that 1) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROA, 2) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROE, and 3) Corporate Social Responsibility (CSR) had a significant positive effect on the company's financial performance as measured by NPM. This research has implications for the property and real estate industry sector in improving its financial performance through CSR disclosure considering the higher the corporate social responsibility disclosure, the higher the company's financial performance.</em></p>

<p><em>This study aims to examine the effect of corporate risk taking, intensity of fixed asset and firm size on aggressive tax avoidance. This study uses secondary data from is manufacturing company during 2016-2018. Techniques and sampling used are using by purposive sampling. The data analysis technique used is multiple regression with the help of Statistical Package For Social Science (SPSS). The results of this study indicate that first, corporate risk taking has a significant positive effect on aggressive tax avoidance where the significance value is 0,002 &lt; 0.05. Second, intensity of fixed asset has a significant negative effect on aggressive tax avoidance where the significant value is 0.000 &lt; 0.05. Third, firm size has a significant negative effect on agggressive tax avoidance where the significant value is 0.019 &lt;0.05. The conclusion of the study shows: 1) The corporate risk taking has a significant positive effect on aggressive tax avoidance, 2) Intensity of fixed asset has a significant negative effect on aggressive tax avoidance, 3) Firm size has a significant negative effect on aggressive tax avoidance.</em></p>

<p><em>This </em><em>research</em><em> aimed to examine the effect of diamond fraud, corporate governance and complexity of the bank to financial statement fraud in companies engaged in banking activities using secondary data. </em><em></em></p><em>The population in this research was banking companies that listed in Indonesia Stock Exchange for the period 2013-2015. The method used is multiple regression analysis by purposive sampling as sampling method. Selected samples of 30 companies during of 3 periods are 90 samples. Data were obtained through the annual financial statements which have been provided in the Indonesia Stock Exchange. The results showed that pressure has significant positive effect on financial statement fraud, while opportunity, rationalization, capability, corporate governance and complexity have not significant effect on financial statement fraud. Adjusted R Square value of 0,115 can illustrate that the dependent variable was explained by the independent variable variabelitas for 11,5% while 88,5% are influenced by the other variables</em>

Kecurangan (Fraud) masih menjadi suatu kata yang lazim dimana pada praktiknya cenderung bersifat merugikan, pada tahun 2019 hampir setiap negara mengalami krisis akibat Pandemi Covid-19. Jika ekonomi suatu perusahaan di proksikan pada harga saham terutama ketika terjadi krisis pada suatu negara maka fakta yang terjadi adalah penurunan harga saham yang signifikan. Tujuan penelitian ini adalah menguji Financial Distress terhadap Kecurangan Laporan Keuangan. Tujuan tersebut di dasari oleh kondisi perekonomian dalam sudut pandang makro, sampel dalam penelitian ini adalah perusahaan sektor Consumer Non Cyclicals untuk tahun buku 2017 – 2021. Hasil penelitian ini menyatakan bahwa Financial Distress berpengaruh signifikan terhadap Kecurangan Laporan Keuangan.