The Effect of Sukuk on Company Value and Its Implications Towards The Welfare of Shareholders
In: Monex: Journal of Accounting Research, Polytechnic Harapan Bersama, 2019
4 Ergebnisse
Sortierung:
In: Monex: Journal of Accounting Research, Polytechnic Harapan Bersama, 2019
SSRN
Badan Pemeriksa Keuangan is a state institution authorized to audit reports on the management and accountability of state finances to the Central Government, Regional Government, Bank Indonesia, State-Owned Enterprises, Public Service Bodies, and Regional-Owned Enterprises. In carrying out its duties, BPK has several authorities that are BPK examine the object of examination, plan and conduct an inspection, determine the time and method of examination, and compile and present the report of the examination result. Based on the 1945 Constitution, BPK is an independent state institution so that in carrying out its duties, BPK perform independently and freely without any parties that can interfere or influence the examination report. But in fact, there are still many phenomena in which auditors conduct audit fraud by selling buying audit opinions and bribes to change the contents of the examination report. There are several factors that lead to audit fraud, such as professional skepticism, client pressure, auditor experience, and audit regulation. This study aims to examine the effects of professional skepticism, client pressure, auditor experience, and audit regulation on audit fraud. This research is a quantitative study with primary data from questionnaires distributed to BPK with respondents AKN II, III and IV. Sampling technique uses a convenience sampling method. Data analysis technique used is multiple regression analysis. The results of this study indicate that professional skepticism and audit regulation have a significant negative effect on audit fraud, the auditor's experience has a negative insignificant effect on audit fraud, while client pressure has an insignificant positive effect on audit fraud.Keywords: professional skepticism, client pressure, auditor experience, audit regulations, audit fraud.
BASE
This Studt aims to examine the effect of the political coalition, political competition, amount of population, government complexity, excess of budget financing (SiLPA) and fiscal space on budget forecast errors. We also explore the consequence of the budget forecast errors on the economic growth in Indonesia. The population of this study is all of local governments in 2015, i.e., 514. The writer took 197 local government from the population as the sample by using purposive sampling method. This study uses secondary data from website of local government and General Election Commission (KPU), amount of population and growth domestic regional product from Central Bureau of Statistics Republic of Indonesia (BPS) and softcopy of local goverment financial statement from Indonesian Supreme Audit Institution (BPK RI). Research data analysis in this research using regression analysis. The results show that political competition, amount of population, government complexity and fiscal space influence positively the budget forecast errors. The result also find that budget forecast error giving the negative consequence on economic growth. Errors in forecast budgets lead to welfare losses and weak economic growth achievements. We emphasize that quality of budget forecasting is important. The regional house of representative (DPRD) as supervisor have a duty to ensure that most of the budget is fully, timely and effectively utilized. To remedy this errors, DPRD need for increasing fiscal desentralization supervision, during the budget planning, formulation and implementation. In addition, DPRD also need to pay more attention to uncertainty and incumbency factor during budget forecasting.
BASE
In: European journal of family business, Band 13, Heft 2, S. 234-254
ISSN: 2444-877X
This research leverages Biblioshiny-R Studio to conduct a bibliometric study of 514 scholarly documents from the Scopus database (1998–2022) on corporate governance in family firms. Despite a consistent growth trajectory in research dedicated to this domain, a notable revelation surfaces: a decline in the influence of paper on this topic in last years. The collaborative nature of academic endeavors is also unveiled, with numerous international partnerships indicating a globalized approach to research. The central research themes span corporate strategy, governance, sustainability, and family structure. The findings not only contribute to existing literature but also address research gaps identified in prior research. The implications extend to both academia and practitioners, offering valuable insights for navigating the complex terrain of corporate governance in family firms.