Permasalahan yang dikemukakan dalam penelitian ini adalah bagaimana pengaruh variabel kepemilikan institusi, dewan komisaris independe, komite audit, dan ukuran perusahaan terhadap tingkat pengungkapan Corporate Social Responsibility pada perusahaan manuafktur di Bursa Efek Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh variabel tersebut, dan memberikan kontribusi dalam bentuk informasi yang bermanfaat bagi investor, pemilik, dan manajemen perusahaan dalam pengambilan keputusan. Pemilihan variabel didasarkan pada teori yang relevan dan referensi hasil penelitian terdahulu yang terkait dengan penelitian ini. Metodologi penelitian menggunakan metode kuantitatif, jumlah pengamatan sebanyak 106 yang bersumber dari 53 perusahaan selama 2 periode tahunan. Hasil penelitian ini menemukan bahwa variabel kepemilikan institusi, dewan komisaris independe, komite audit, dan ukuran perusahaan ternyata pengaruhnya signifkan terhadap tingkat pengungkapan Corporate Social Responsibility jika dilihat secara simultan, namun jika dilihat secara parsial hanya kepemilikan institusi dan ukuran perusahaan yang memiliki pengaruh signifikan, sedangkan dua lainnya tidak mempunyai pengaruh yang signifikan

Penelitian ini bertujuan untuk mengetahui Pengaruh Kecepatan Akses dan Kemudahan Sistem Terhadap Penggunaan e-Filing dengan Kesiapan Teknologi Informasi sebagai Variabel Moderasi. Populasi yang digunakan adalah seluruh Wajib Pajak Orang Pribadi yang ada di KPP Mulyorejo kota Surabaya. Teknik sampel menggunakan purposive sampling, dengan jumlah responden sebanyak 100 wajib pajak orang pribadi yang telah menggunakan e-Filing. Sedangkan teknik analisis dalam penelitian ini Regresi Linier Berganda. Hasil penelitian ini menunjukkan kecepatan akses, kemudahan sistem berpengaruh positif terhadap penggunaan e-Filing, kesiapan teknologi informasi tidak dapat memoderasi pengaruh kecepatan akses terhadap penggunaan e-Filing, serta kesiapan teknologi informasi memoderasi pengaruh kemudahan sistem terhadap penggunaan e-Filing.

This study aims to explain some of the factors that influence auditor performance and TAW moderation on the influence of role conflict and internal LOC personality on auditor performance on auditors working at KAP in Surabaya, especially to prove role conflict and internal locus of control personality influence auditor performance. and prove that TAW is able to strengthen the negative influence of role conflict on auditor performance, and prove that TAW weakens the positive influence of internal locus of control personality on auditor performance. This study uses quantitative methods and PLS-SEM analysis techniques. This study successfully proved that role conflict has a negative effect on auditor performance, internal LOC personality has a positive effect on auditor performance, TAW is able to moderate the influence of role conflict on auditor performance, and TAW cannot moderate the internal LOC personality towards auditor performance.

This study aims to analyze and prove financial distress is able to moderate the influence of the audit committee and audit committe on audit delay. The population in this study are mining companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sampling technique uses a purposive sampling technique with a total of 66 samples. The analysis technique used in this study is logistic regression. The results of this study indicate that . Financial distress does not moderate the effect of the complexity of the company's operations on audit delay on mining companies listed on the Indonesia Stock Exchange during the period 2016-2018. Financial distress does not moderate the effect of the audit committee on audit delay on mining companies listed on the Indonesia Stock Exchange during the period 2016-2018.

This study aims to test and analyze the factors that affect the ability of auditors to detect fraud. This research is motivated by the many issues regarding the inability of auditors to detect fraud in carrying out their audit work. Factors that are very important for auditors in detecting fraud are audit experience, workload, and time pressure. Therefore, the problem examined in this study is whether audit experience, workload, and time pressure affect the ability of auditors to detect fraud either partially or simultaneously. The population in this study were all auditors who worked at 43 public accounting firms in the city of Surabaya. The sample in this study was determined using purposive sampling method. The sample selected in this study were 17 KAP where each KAP had 5-8 people who were used as respondents. A total of 74 questionnaires were distributed, but only 57 questionnaires were returned and could be processed. The analysis technique used to test the hypothesis is multiple linear regression analysis. The results showed that audit experience, workload, and time pressure had a positive and significant effect on the ability of auditors to detect fraud either simultaneously or partially.