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.…
Penelitian ini bertujuan untuk menganalisis apakah laporan keuangan yang disajikan PT Bank Muamalat Indonesia Tbk. telah mengikuti standar pelaporan akuntansi yang berlaku umum serta akibat yang di…
The objectives of this research are I) to know about consolidated financial reporting, which is applied by PT. Pupuk Sriwidjaja (Persero), and 2) to learn about the practice of consolidated reporti…
The objective of this research is to know about the possibility of applying sustainability reporting as a realization of socioeconomic accounting concept on PT Pupuk Sriwidjaja Palembang. Research …
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This research aims to look at how the accounting treatment, including recognition, measurement, presentation and disclosure as well as classification and utilization of Mudharabah and Musyarakah tr…
Keuangan organisasi nirlaba.Standar ini terkandung dalam PSAK No 45 tentang pelaporan keuangan organisasi nirlaba. Penelitian dilakukan Yayasan Keluarga Besar Bukit Asam ( YAKASABA) yang merupakan …
Penggunaan analisis ratio keuangan ini bertujuan untuk mengetahui keadaan suatu perusahaan yang dilakukan dengan cara mengukur kineija keuangan perusahaan. Selain itu Du Pont System juga salah satu…
Penelitian ini bertujuan untuk menilai efektivitas pelaporan keuangan pada Pemerintah Kabupaten Muara Enim. Data yang digunakan yaitu laporan keuangan tahun anggaran 2011. Hasil penelitian menunjuk…
The aim of this siudy is to analyze the differences in standards-based reporting of financial statements,incluiding recognition, measurement, presentation and disclosure before and after the applic…
This study aims to examine empirically the influence of foreign ownership, profitability and firm size on tax aggressiveness at mining companies that listed on the Indonesia Stock Exchange (IDX) pe…
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh materialitas salah saji laporan keuangan terhadap laporan auditor independen. Jenis data yang digunakan dalam penelitian ini adal…
Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris tentang pengaruh kualitas e-filing dan kualitas e-billing terhadap kepuasan wajib pajak orang pribadi di KPP Pratama Ilir Barat P…