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This study examines the perceptions and expectations of the stakeholders of corporate social responsibility (CSR) disclosure practices in Indonesia based on CSR-related items. Using survey data on CSR disclosures in Indonesia, this study applies factor analysis to identify relationships among nine CSR characteristics. The statistical results indicate that the relationship between CSR contents, incentives, format, public confi dence, and impact on investment decisions is positively and directly related. Furthermore, incentives also infl uence investment decisions via CSR contents, formats, and changes in public confidence. However, there is no signifi cant relationship between expectations, importance of CSR reporting, CSR reputation, and level of public confi dence in both direct and mediating models. The results also show that there is signifi cant difference in stakeholders' perceptions of CSR disclosures among gender, age, job category, and work tenure. These fi ndings provide better insight for reports and regulators on the appropriateness of CSR and policy implications related to impact on investment decisions.

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.

This study aims to investigate the effect of Integrated Reporting () on the relevance of accounting information: evidence from ASIA. By conducting regression analysis on 195 firm-years from listed companies on The International Integrated Reporting Council between 3 years. is measured by coverage ration of keywords using NVIVO Software Version 11. The results shows that impelementation of has no effect on the relevance of accounting information.

In 2015, Indonesia began implementing XBRL as one of its financial reporting formats. Based on the technology organization environment (TOE) model and signaling theory, this study examines the factors that determine early adopters in the early phase (2015 and 2016) of XBRL in Indonesia. Furthermore, this study examines the benefits of applying XBRL to the value relevance of earnings. The sample of this study is 360 firms listed on the Indonesia Stock Exchange. We find that in the early phase there were 298 firms using XBRL from the total sample and by 2016 that figure had decreased to 133, perhaps indicating a negative market reaction to XBRL. By using logistic regression, we find that a firm's size and profitability are the firm's financial characteristics that determines XBRL early adoption. The composition of financial reporting expertise on the board also determine XBRL early adoption. We also find that there is no effect of XBRL adoption on the value relevance of earnings.