Purpose This study aims to analyze the effect of ownership structure that consists of managerial ownership and institutional ownership of the extensive of corporate social responsibility (CSR) disclosure. Design/methodology/approach The population in this study is manufacturing companies listed in Indonesia Stock Exchange (BEI), as the manufacturing companies are considered to have great potential on environmental damage (Mathews, 2000). The selected sample were the companies which meet certain criteria (purposive sampling) which published the complete annual financial statements from 2011 to 2015. This study used an analysis method using partial least square (WarpPLS) to assess the effect of the structure of ownership consists of managerial ownership and institutional ownership on the extent of the CSR disclosure. Findings The results showed that there is a direct effect of a negative and significant correlation between managerial ownership on CSR disclosure, and there is a direct effect of a positive and significant correlation between institutional ownership on CSR disclosure. Originality/value Originality of this paper shows PLS (WarpPLS) that applied to determine the effect between variables managerial and institutional ownership on CSR disclosure. This research is collected data financial statements and annual reports of manufacturing companies obtained from the Indonesia Capital Market Reference Center (PRPM), which is located in the Indonesia Stock Exchange (IDX), which there has not been research by the methods and the same location.

This study aims to determine the effect of organizational commitment and pay-for-performance on performance of tax officers with locus of control as moderating variable. This research is a quantitative descriptive study. Data on this research was obtained through questionaires. Population of this study consists of 104 tax officer of South Makassar Small Taxpayers Office of which is randomly chosen 83 tax officers as a sample to answer research questionnaires. Analysis of this study is using regression analysis with residual analysis method to test the effect of moderating variable. The results of this research indicate that (1) organizational commitment has a positive effect on performance of tax officers, (2) locus of control is able to moderate the effect of organizational commitment on performance of tax officers, (3) pay-for-performance has a positive effect on performance of tax officers, and (4)) locus of control is able to moderate the effect of pay-for-performance on performance of tax officers.

This study aims to determine the effect of locus of control, time budget pressure, and professional commitment on dysfunctional audit behaviour. The data used in this research is the primary data. Data was collected by using a survey method by distributing questionnaires to the auditors of Representative Supreme Audit Board in South Sulawesi Province. The method of analysis that was used to test the hypothesis is multiple linear regression with software Statistical Package for Social Science (SPSS) version 23. The analysis is based on data from 55 respondents who have completed all the statements and questionnaires. The results of this study show that (1) external locus of control and time budget pressure has a positive effect on dysfunctional audit behaviour and (2) professional commitment has a negative effect on dysfunctional audit behaviour.

Purpose: The aim of this study is to examine the effect of competence, whistleblower, and probity  audit  on the detection of fraud in the procurement of goods and services, with emotional intelligence as a moderator..   Theoretical framework:    The theory used in this study to derive hypotheses is based on the Agency Theory and Goal Setting Theory. Agency theory (Jensen and Meckling, 1976) describes a contract between owners and managers to manage and control company assets to maximize the owner's welfare. Goal Setting Theory (Locke and Latham, 2002) states that important factors that influence individual behavior can be seen in the efforts made by individuals to achieve a goal and individual commitment to that goal. In this theory, the auditor entrusted by the principal (the people) is considered capable and able to produce a higher quality audit and the auditor works in the interests of the principal, so the auditor is considered an agent of the principal. Government auditors represent the principal (the people) and have the task of supervising, evaluating, and examining program activities that have been implemented, especially the use of funds for the procurement of goods/services.   Design/methodology/approach:    This research is correlational descriptive research. The population in this study were auditors at BPKP Representatives and inspectorate of south sulawesi province. There are 2 types of data used in this study, namely primary data and secondary data. The analytical model used to test the hypothesis is Moderated Regression Analysis (MRA).   Findings:  The results of the study show that competency, whistleblower, and probity audit have an effect on the detection of fraud in the procurement of goods and services. In addition, emotional intelligence can moderate the influence of competence, whistleblowing, and probability audits on the detection of fraud in the procurement of goods and services.   Research, Practical & Social implications:  The results of this study can be a reference for further research regarding the determinants of fraud detection. This also has implications for the government to be able to consider the factors that exist in this study which are considered to have a good effect in increasing the detection of fraud in the process of procurement of goods/services to encourage the establishment of good governance government.   Originality/value:    This research is very important to obtain a governance model in the agency tasked with conducting state financial audits.