Acceptance of dysfunctional audit behavior Corporate Social Responsibility Disclosure Financial Performance Good Corporate Governance characteristics personal auditors kepemilikan asing pengungkapan corporate social responsibility profitabilitas profitability reputation of KAP solvency time budget pressure timeliness ETD academic information systems and performance competencies conflict of roles dividend announcement efisiensi investasi ethical decision information quality kualitas laporan keuangan machiavellian behaviour market reaction motivation overinvestment return on assets service quality system information quality system quality underinvestment user satisfaction