The purpose of this study was to determine the influence of the internal auditor's professionalism to make whistle-blowing intentions. The values in the study are examined by multiple-regression. The results of these study indicate: (1) professionalism-dimensional internal auditor of community affiliation negatively influence whistle-blowing intentions; (2) professionalism internal auditors dimensions of social obligations negatively influence whistle-blowing intentions; (3) professionalism dimension of internal auditor dedication towards work negatively influence the conduct of whistle-blowing intentions; (4) professionalism internal auditors confidence in the rule itself or the community negatively influence whistle-blowing intentions; and (5) professionalism demands dimension of internal auditors to be independent positive influence on the intention of whistle-blowing.

heteroscedasticity test and autocorrelation test) and test hypotheses (coefficient of determination, t test, F test). The results that significantly influence the audit committee disclosure of CSR while managerial ownership, board size, profitability, liquidity, company profiles and government regulation has no effect on the disclosure of CSR. F Test results showed that the simultaneous effect of independent variables on the dependent variable.Keywords: Good Corporate Governance, Corporate Characteristics, Government Regulation, Corporate Social Responsibility ABSTRAK: Tujuan dari penelitian ini adalah untuk menguji hubungan kausalitas dari pengaruh good corporate governance, karakteristik perusahaan dan regulasi pemerintah terhadap pengungkapan corporate social responsibility pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2010-2014. Penelitian ini menggunakan data sekunder yaitu laporan tahunan perusahaan yang diperoleh dari www.idx.com dan website perusahaan selama periode 2010-2014. Proses pemilihan sampel dilakukan dengan menggunakan metode cluster sampling. Metode analisis yang digunakan adalah analisis regresi berganda yang terdiri dari uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji autokorelasi) dan uji hipotesis (koefisien determinasi, uji t, uji F). Hasil penelitian ini menunjukkan bahwa komite audit berpengaruh signifikan terhadap pengungkapan CSR sedangkan kepemilikan manajerial, ukuran dewan komisaris, profitabilitas, likuiditas, profil perusahaan dan regulasi pemerintah tidak berpengaruh terhadap pengungkapan CSR. Hasil Uji F menunjukan bahwa variabel independen berpengaruh secara simultan terhadap variabel dependen.

The objective of this study is to examine the effect of profitability that proxied by return on net operating assets and total asset turnover. Valuation is proxied by the price to book value. Size is proxied by total assets and Managerial Discretion is proxied by CEO Tenure. The analytical method used in this study is regression of bunches. The samples of this study are listed companies in property, real estate, and building construction that actively trading between 2013 until 2015 in Indonesia Stock Exchange.The results of this study indicate that the variable return on net operating assets, price to book value, size has a positive influence on the disclosure of stock return, while the total asset turnover and CEO tenure has no effect on the disclosure of stock return.

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The historical development of audit practices is inseparable from various cases of ethical violations and deviations from audit standards. This behavior is explained as a dysfunction behavior that is closely related to today's modern human profession. This study discusses how Machiavellian tendencies in a person are very closely related to behavioral dysfunction in the auditor and how spiritual concepts in the workplace become a solution in preventing and minimizing these attitudes and behaviors. The study was conducted on 115 auditors in the Jakarta public accounting firm through a survey. The data analysis method used is quantitative data analysis with Structural Equation Modeling (SEM) approach assisted by the LISREL 8.80 program. Data processing results show that workplace spirituality has a significant negative effect on audit dysfunction behavior through Machiavellian nature but does not have a negative and significant effect directly on dysfunction behavior.