The establishment of an audit committee is one of the implementation of GCG application. Audit Committee is formed by a board of commissioners who are in charge to assist the board of commissioners…
This research is aimed to analyse the effect of implementation internal system control, following influence on the law, and local characteristics the BPK audit opinion. The dependent variable is th…
This study aims to measure and analyze the effect of fraud hexagon on financial statement fraud. The independent variables used in this study are financial stability, financial targets, external pr…
ABSTRACT Investigation Of The Effect Of Diamond Fraud In Assessing Financial Statement Fraud In The Consumption Industry Sector Listed On The Indonesia Stock Exchange In 2017–2020 by: Febi Wirant…
This research was aimed to empirically examine the effect of independence and workload on the ability of auditors to detect fraud in the financial statements. This research used primary data which …
This study aims to analyze the effect of the Statement of Cash Flows, Net Income and Economic Value Added (EVA) on Stock Trading Volume of LQ-45 Group Companies on the Indonesia Stock Exchange 2016…
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…
Penelitian ini bertujuan untuk mengatahui perbandingan laporan posisi keuangan sebelum dan sesudah peneapan IFRS dan pengaruhnya terhadap kinerja keuangan. Teknik pengambilan sampel menggunakan pur…
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 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…
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…
Profesionalisme menjadi syarat utama bagi orang yang bekerja sebagai auditor. Profesionalisme adalah dasar kemahiran dalam perencanaan, pelaksanaan dan evaluasi hasil dari prosedur pemeriksan. Pert…
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…
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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 …
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…