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This research aims to assess the relevance of company financial statements thar prepared using the General Price Level Accounting to taken the decisions on inflation periode. The results indicate t…
This research, undertaken in Palembang, was aimed at identifying the influence of regional financial reports and management accountability, and their users. It was expected to give suggestions and …
This research examines the relationship factors into consideration auditing in detecting fraudulent financial reporing. Its analyst is based on respondent ’s answers obtained from 4 banks in Pale…
This research aims to acquire empirical evidence concerning the effect of the characteristics of the audit committee of the quality of financial reporting. This is the entire research population ma…
Opini audit laporan keuangan adalah salah satu pertimbangan yang penting bagi investor dalam menentukan keputusan berinvestasi. Dalam suatu opini audit laporan keuangan yang baik (i\mqualified op…
Penelitian ini bertujuan untuk mengatahui perbandingan laporan posisi keuangan sebelum dan sesudah peneapan IFRS dan pengaruhnya terhadap kinerja keuangan. Teknik pengambilan sampel menggunakan pur…
There are four interest in preparing an annual report of non-profit organizations: Accountability, Management, Transparency, and inter-generational balance. To analyze the accountability of an annu…
A timely financial reporting is important for its users. The Information from financial report must be relevant with prediction and decision, newly and not related to past period, so that informati…
Penelitian bertujuan untuk mendapatkan bukti empiris dan menganalisis pengaruh pengetahuan mendeteksi kekeliruan, etika profesi dan independensi terhadap pertimbangan tingkat materialitas. Jenis da…
This study aims to determine how the effect of fraud pentagon theory in detecting fraudulent financial statement. There are 5 (five) elements in the Fraud Pentagon Theory, namely pressure, opportun…
Fraud in the financial statement occurs when a company intentionally presents financial statements that are not true in order to deceive the users, particularly investors and creditors. This study …
This research aimed to measure and analiyze the effect of understanding accrual-based accounting standards, government internal control systems, information technology, and human resource competenc…
This research was aimed yo exmine the influence of auditor competence, professional sceptism and time pressure on the ability of auditors to detect fraudlent financial steatments. This research use…
This study was aimed to determine the influence of bystander effect and whistleblowing over the occurrence of fraudulent financial reporting. Research method that used is an experimentl method with…
The aim of this research are: (1) to study and to analyse the accounting treatment which has been performed in relation with the jinacial statement presentation properly, and (2) to know the weakne…
Penelitian ini bertujuan untuk mengetahui Penyajian Laporan Keuangan yang dibuat oleh Balai Pengkajian Teknologi Pertanian (BPTP) Sumatera Selatan apakah telah disajikan sesuai dengan Standar Akunt…
This study aimed to evaluate whether the presentation of financial statements presented PT. Bank Sumsel Babel Unit Usaha Syariah Palembang Sliaria Division is in accordance with SFAS No.101. The re…
The purpose of this research is to analyze the factors that affect timeliness of financial reporting on property and real estate companies in Indonesia Stock Exchange in 2005-2009. The examined fac…
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Profesionalisme menjadi syarat utama bagi orang yang bekerja sebagai auditor. Profesionalisme adalah dasar kemahiran dalam perencanaan, pelaksanaan dan evaluasi hasil dari prosedur pemeriksan. Pert…
The objective of this study was to analyze the role of financial statement analysis in supporting the effectiveness of credit granting at PT Bank Rakyat Indonesia (Persero) Tbk, Telang Unit Office.…