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Factors Affecting Earnings Quality Image
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Factors Affecting Earnings Quality

Likuiditas dan Profitabilitas Perusahaan Manufaktur di ASEAN+3 Image
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Likuiditas dan Profitabilitas Perusahaan Manufaktur di ASEAN+3

Faktor\u002Dfaktor yang Mempengaruhi Pertanggungjawaban Penataan Dana Desa di Desa Kecamatan Namorambe Image
Journal article

Faktor-faktor yang Mempengaruhi Pertanggungjawaban Penataan Dana Desa di Desa Kecamatan Namorambe

Factors Affecting Earnings Quality Image
Factors Affecting Earnings Quality Image
Journal article

Factors Affecting Earnings Quality

Likuiditas dan Profitabilitas Perusahaan Manufaktur di ASEAN+3 Image
Likuiditas dan Profitabilitas Perusahaan Manufaktur di ASEAN+3 Image
Journal article

Likuiditas dan Profitabilitas Perusahaan Manufaktur di ASEAN+3

Faktor\u002Dfaktor yang Mempengaruhi Pertanggungjawaban Penataan Dana Desa di Desa Kecamatan Namorambe Image
Faktor\u002Dfaktor yang Mempengaruhi Pertanggungjawaban Penataan Dana Desa di Desa Kecamatan Namorambe Image
Journal article

Faktor-faktor yang Mempengaruhi Pertanggungjawaban Penataan Dana Desa di Desa Kecamatan Namorambe

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Metodologi Auditing (Pendekatan Prosedur Audit) Image
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Metodologi Auditing (Pendekatan Prosedur Audit)

Prosedur audit menurut Generally Accepted Auditing Standars (GAAS) ada enam, yaitu: kegiatan pendahuluan, aktivitas perencanaan, kegiatan pengujian kepatuhan, kegiatan pengujian substansif, kegiatan merancang opini dan laporan, kegiatan berkelanjutan. Struktur metodologi audit merupakan suatu pendekatan sistematik menyangkut karakteristik auditing dengan cara menentukan ukuran logis dari prosedur, keputusan dan langkah-langkah dokumentasi. Prosedur audit yang sudah baku masih memungkinkan untuk dikembangkan selama tidak bertentangan dengan Generally Accepted Auditing Standards.  Hal ini telah terbukti dilakukan oleh PwC melalui PwC Audit Approach. Metodologi audit yang dirancang oleh PwC terdiri dari metodologi, teknologi, dan praktek kerja. Metodologi mencakup kerja, system penilaian resiko finansial (Financial Risk Assessment System), fokus pada sasaran bisnis dan penilaian resiko, pengalaman dan pengetahuan audit kumulatif (cumulative audit knowledge and experience), dan kontrol monitoring tingkat tinggi (high - level monitoring controls). Sedangkan teknologi mencakup tim asset (team assets) dan manajemen pengetahuan.
Model Penerapan Akuntansi Sektor Publik untuk Mencegah Fraud pada Sektor Publik di Era Digital Image
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Model Penerapan Akuntansi Sektor Publik untuk Mencegah Fraud pada Sektor Publik di Era Digital

This study aims to find and describe the characteristics of fraud that occur in the public sector in the digital era and develop models of application of Public Sector Accounting to prevent fraud that occurs in the public sector in the digital age. The research carried out is a literature review study sourced from articles in accordance with the research topic for further analysis. The results showed that the characteristics of fraud in the public sector that occurred in the digital era include the use of misconceptions regarding the role of digital technology in the implementation of public accounting tasks, the utilization of digital technology to optimize opportunities for fraud, exploiting problems in human error and lack of knowledge in the use of technology. digital, using digital technology products, to carry out fraud. Application of Public Sector Accounting can prevent fraud in the public sector in the digital era if implemented by considering several factors that influence fraud, such as performance accountability, and accompanied by the application of fraud prevention methods which include technical strategies, two paradigm approaches, and preventive strategies.
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Pengaruh Kinerja Keuangan terhadap Return Saham Image
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Pengaruh Kinerja Keuangan terhadap Return Saham

The objective of this research is to investigate the influence of economic value added, operating cash flow, residual income, earnings, operating leverage, market value added and dividend yield to stock return. The data selected by using purposive sampling method and there are 26 manufacturing companies that public listing in Indonesia Stock Exchange from 2008 until 2011 as research sample. This research uses multiple regression as the data analysis. The empirical results of this research show that economic value added, operating cash flow, residual income, earnings, market value added have influence to stock return while operating leverage and dividend yield haven't influence to stock return.
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