Abstract:This study aims to analyze the influence of the determinants of disclosure sustainability reporting. The determinants of sustainability reporting classified are financial performance and corporate governance. Financial performance…
erformance includes company size, profitability, leverage and liquidity. Corporate governance includes the board of directors and audit committee. The data used in this study is secondary data in the form of sustainability report data, annual report and financial statements companies registered on Asia Sustainability reporting Rating (ASRRAT) in 2018-2021 by purposive sampling methods. This study uses a quantitative approach to the method of analysis using multiple linear regression tests.
Abstract:The International Auditing and Assurance Standards Board (IAASB) implemented new auditing standards which became effective on December 15, 2016, which require auditors to disclose Key Audit Matters (KAM) in their reports.…
. KAM was initiated by the International Auditing and Assurance Standards Board (IAASB) as an international auditing standard setting body, which aims to increase the transparency of audited financial reports. This study uses qualitative and quantitative methods which use secondary data sources. The secondary data used in this study is in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) via the internet. Based on the results of data analysis of the financial statements of PT Bank Amar Indonesia Tbk Q2 of 2022, in the independent auditor's report, the main audit item disclosed is the allowance for impairment losses on loans. Based on data obtained from the Indonesia Stock Exchange (IDX), the share price per share at the end of the fourth quarter of 2021 and the share price on June 30, 2022, has fluctuated. It was concluded that in the period following the issuance of the Q2 2022 financial statements with the existence of an independent auditor's report disclosing key audit matters facilitated the flow of company-specific information to the market.
Abstract:The publication of sustainability reporting has become a trend in Indonesia even though the regulations for publishing sustainability reporting have not been mandated. Some companies have published their sustainability reports…
eports voluntarily as a demand for the company’s transparency for its operations to stakeholders. To ensure that the sustainability report submitted by the company follows the guideline, the role of an auditor is needed to carry out the assurance. Therefore, the approach used in this study is qualitative. The qualitative method is research that uses descriptive data from the observation of secondary data. Secondary Data is information that already exists from before and is a collection of data by researchers to complement the data needed for research. In this study, the audit of sustainability reports can increase the credibility and accuracy of the information, primarily to support decision-making for stakeholders; this study tries to explain the role of auditors in sustainability reports.
Abstract:General election, a vital indicator of a democratic country like Indonesia, has been implemented since 1955, but its realization as a truly democratic process remains questionable. The purpose of this research is to examine…
ine the standards of democratic, quality and ways to strengthen election in Indonesia. The research uses a normative approach, utilizing secondary data and both juridical and conceptual approaches. The juridical approach is employed due to the legal aspects of the research object, while the conceptual approach is utilized to understand the concepts of Democratic and Qualified Elections. The data, which is in the form of descriptions, is analyzed in a qualitative descriptive manner. It is concluded that the realization of democratic and quality elections in Indonesia is highly dependent on several factors, including the state, election participants, and citizens as voters
Abstract:The activities of a company will continue to change following the changes that occur in the internal environment and the community environment. It will pose a risk and can even be an opportunity for the company to increase…
se its profitability. So from that, all companies including manufacturing companies implement Risk Based Audit (RBA). The purpose of this study is the author will describe what are the advantages of a manufacturing company implementing a risk-based internal audit. The research method used in this study is a qualitative method and secondary data. Risk-based audit is a way or method used in carrying out audit tasks by internal auditors to ensure that existing risks are properly and effectively controlled and managed by company management. In the results of this study, the authors will explain risk-based internal audit in general and the advantages of applying a risk-based audit approach to manufacturing companies.
Abstract:The purpose of this study is to be able to provide information to practitioners to evaluate the understanding and awareness of their bank employees regarding the fraud risk management approach in fraud prevention at banks…
s in Indonesia. This study uses a qualitative descriptive analysis method. This method is used with the aim of describing research results in narrative form. In this study the data used are non-numeric secondary data. Non-numeric secondary data used in the study were found by searching for supporting information for this research from reports, journals, books and websites. The results of this study are that the fraud risk management approach can prevent fraud in the fraud triangle model, as well as detect and respond to fraud that occurs in banks.
Abstract:In recent years, risk-based internal audit has become increasingly important because it is considered an effective method to be applied in a business environment where risks are always changing. The purpose of this study…
is that the authors want to describe the process and stages of risk-based internal audit and the implementation of risk-based internal audit in organizations. Therefore, the method used by the authors to collect data is a qualitative method. Qualitative method is research that focuses on the use of descriptive data from the results of secondary data observations. Secondary data is information that already exists from before and is a collection of data by researchers to complete data needs for research. In this study, risk-based internal audit is a way of thinking from internal audit, which in this study tries to explain the most important stages of the study process.
Abstract:The purpose of this study is to determine the financial performance of SOEs in the building construction sub-sector listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is descriptive research,…
search, with the location of the research at the STIEM Bongaya Makassar Investment Gallery to obtain data on the company's financial statements and visit the www.idx.co.id page to get supporting data. The research was conducted using financial ratio analysis techniques. The object of this study is a state-owned enterprise engaged in the building construction sub-sector that has gone public. The data used comes from secondary sources in the form of company financial statements. In this study, liquidity, solvency, activity, profitability, and market value ratios were used as analytical tools. This study used four state-owned enterprises in the building construction sub-sector that conducted stock offerings on the Indonesia Stock Exchange between 2017-2021 as samples. The results of the study as a whole show that based on the calculations and analysis carried out on the overall ratio, PT. Pembangunan Perumahan (Persero) Tbk. and PT Wijaya Karya (Persero) Tbk. are companies with a better level of financial performance compared to state-owned enterprises in other building construction sub-sectors.
Abstract:This research is motivated by the low implementation of ICT-based chemistry learning, schools have not been able to implement ICT-based chemistry learning in achieving graduate quality. The purpose of this study was to determine…
etermine the implementation of integrated quality management of ICT-based chemistry learning as an effort to improve the quality of graduates. This research is a qualitative research with case study method. Data collection techniques used are observation, interviews, and documentation. Data were analyzed using data reduction, data presentation, and drawing conclusions. The technique of checking the validity of the data is by triangulation of sources and techniques. Regulation of the minister of education and culture Number 20 of 2016 concerning competency standards for elementary and secondary education graduates, regarding the meaning, purpose, and scope of SKL as well as Monitoring and Evaluation. Definition of Graduate Competency Standards are criteria regarding the qualifications of graduates' abilities which include attitudes, knowledge, and skills. The results of research at SMAN 1 Bandung City and SMA Al Azhar Syifa Budi Parahyangan West Bandung in general indicate that the implementation of integrated quality management of ICT-based chemistry learning in both schools has been going well so that it can improve the quality of graduates.
Abstract:The territory of Indonesia is a high level of earthquake risk among several earthquake areas around the world. One way to reduce the occurrence of potential damage to building construction is to utilize waste and metal as…
s added material from coarse and fine aggregate to the flexural strength of beams that have equivalent flexural strength. The equivalent flexural strength value tends to increase with the addition of metal fibers. This study aims to determine the effect of adding metal fibers to the flexural strength of the beam and the pattern of cracks and collapse mechanisms that occur in the beam when the object is tested. This research is a type of quantitative research with physical laboratory experimental methods. The data collection method used is a preliminary study, The selection of the type of aggregate and metal fiber and secondary data were then carried out laboratory tests for the gradation of fine aggregate and coarse aggregate. The data analysis technique is linear regression analysis in the Ms. program. Excell to determine the effect of metal fibers as additives on the flexural strength of the mixing of coarse and fine aggregates.