The Doctoral Program in Economics Faculty of Economics and Business Universitas Diponegoro on January 12 2021 at 14.00 held a virtual doctoral promotion (VIVA exam) for Fatmasari Sukesti to defend her dissertation entitled “The Role of Mediation Disclosure Quality and the Role of Moderation Audit Quality in the Relationship Between IFRS Convergence and Profit Shifting (Study on Multinational Companies in Indonesia)”. The Examination Committee consists of Prof. Dr. Suharnomo, SE, MSi (Chief Examiner), Prof. Drs. Imam Ghozali, M.Com., Ph.D (Secretary Examiner, Main Supervisor), Prof. Dr. Tubagus Ismail, SE, MM, Ak, CA, CMA (External Examiner), Puji Harto, SE., Akt., M.Si., Ph.D (Examiner), Agung Julianto, SE.,M.Si., Akt., Ph.D (Examiner) and Fuad S.ET., M.Si., Ph.D (examiner, co-Supervisor). The Viva exam run two hours and after assessing the dissertation, the Committee decided to award the candidate with PhD title. Congratulation and wish you success in the future career.