Pengaruh Pemilihan Akuntansi dan Pengawasan terhadap Akuntanbilitas dan Kinerja

The purpose of this research was to collect some empirical evidences and to analyzethe influence of accounting choice, controlling, accountability, and performancein Indonesian oil and gas industry.Due to its strategic role in government income and Indonesian development, oiland gas should be managed efficiently, effectively, and in accountable manner.Past implementation has witnessed that oil and gas industry faced many problemssuch as lack of accountability, and nonperforming.This research is derived by production sharing contract between government andcommercial oil and gas company. Beside, agency cost and information asymmetryin the industry could decrease government income from oil and gas sector. Researchobject are accounting choice, controlling, accountability, and performancevariables.Keyword : accounting choise, controlling, accountibilty, performance

Pengawasan Untuk Pemberantasan Korupsi

The role of control is vital in ensuring the proper financial and performance accountabilityreport. Control is the systematic effort to set performance standards with planning objectives, todesign information feedback systems, to compare actual performance with these predeterminedstandard, to determine whether there are any deviations and to measure their significance, and totake any action required to assure that all corporate resources are being used in the effective andefficient way possible in achieving corporate objective. Auditing is a tool for implementingcontrol. Auditing is a systematic process of objectively obtaining and evaluating evidenceregarding assertations about economic actions and events to ascertain the degree ofcorrespondence between these assertations and established criteria and communicating theresults to interested users. Audit is an examination that provides an objective and constructiveassessment of the extent to which financial, human and physical resources are managed with dueregard to economy, efficiency and effectiveness; and accountability relationships are reasonableserved. Audit contributes in corruption combat strategy. State losses could be found out byimplementing an effective audit such as forensic audit, investigative audit or other types ofauditing. Corruption is “the misuse of public office for private gain.” As such, it involves theimproper and unlawful behavior of public-service officials, both politicians and civil servants,whose positions create opportunities for the diversion of money and assets from government tothem and their accomplices. One of corruption example is fraud. fraudulent financial reporting asintentional or reckless conduct, whether act or omission, that results in materially misleadingfinancial statements. Auditor should find out and report this criminal activities as told by theauditing standards. This paper analyzes the audit role in combating corruption in Indonesia

PERAN AKUNTAN DALAM PEMBERANTASAN KORUPSI

Peran akuntan sangat penting dalam memastikan laporan pertanggungjawaban keuangan dan kinerja yang tepat dengan menerapkan fungsi kontrol. Akuntansi adalah proses mengkomunikasikan informasi keuangan mengenai suatu badan usaha kepada pengguna seperti pemegang saham dan manajer. Komunikasi umumnya dalam bentuk laporan keuangan yang menunjukkan dalam bentuk uang sumber daya ekonomi di bawah kendali manajemen; seni terletak dalam memilih informasi yang relevan kepada pengguna dan dapat diandalkan. Akuntansi adalah proses pencatatan, klasifikasi, dan meringkas secara signifikan dan dalam bentuk uang, transaksi dan peristiwa yang, setidaknya untuk sebagian, karakter keuangan, dan menafsirkan hasil daripadanya. Informasi yang diberikan oleh akuntan dapat bertukar proses pengambilan keputusan. Informasi ini diperlukan untuk menerapkan sistem pemerintahan di suatu organisasi. Penerapan sistem pemerintahan adalah praktik yang baik untuk mencegah korupsi. Pemerintahan adalah sistem nilai, kebijakan dan institusi dimana masyarakat mengelola urusan ekonomi, politik dan sosial melalui interaksi di dalam dan di antara masyarakat, negara sipil dan sektor swasta. Ini adalah cara masyarakat mengorganisasi dirinya sendiri untuk membuat dan melaksanakan keputusan-mencapai kesepakatan pengertian, saling dan tindakan. Ini terdiri dari mekanisme dan proses bagi warga dan kelompok untuk mengartikulasikan kepentingan mereka, menengahi perbedaan mereka dan melaksanakan hak hukum dan kewajiban mereka. Ini adalah aturan, lembaga dan praktek-praktek yang menetapkan batas-batas dan memberikan insentif bagi individu, organisasi dan perusahaan. Pemerintahan, termasuk dimensi sosial, politik dan ekonomi, beroperasi pada setiap tingkat perusahaan manusia, baik itu rumah tangga, desa, kota, negara, kawasan, atau dunia ". Audit memberikan kontribusi dalam strategi memerangi korupsi. kerugian Negara dapat ditemukan oleh penerapan audit yang efektif seperti audit forensik, audit investigatif atau audit jenis lainnya. Korupsi adalah "penyalahgunaan jabatan publik untuk keuntungan pribadi." Karena itu, ia melibatkan perilaku yang tidak tepat dan tidak sah pejabat publik-pelayanan, baik politisi dan pegawai negeri sipil, yang posisinya menciptakan peluang bagi pengalihan uang dan aset dari pemerintah untuk diri mereka sendiri dan mereka kaki. Salah satu contoh korupsi adalah penipuan. pelaporan keuangan sebagai melakukan kecurangan disengaja atau ceroboh, baik perbuatan atau kelalaian, yang menghasilkan laporan keuangan material yang menyesatkan. Auditor harus mencari tahu dan laporan ini kegiatan kriminal seperti yang diceritakan oleh standar auditing. Makalah ini menganalisa peran akuntan dalam memberantas korupsi. Kata Kunci: Akuntan, Korupsi, Pemerintaha

Pelatihan pelaporan keuangan berkelanjutan memasuki era digitalisasi 5.0. konsolidasian dan laporan keuangan tersendiri pada SAK entitas privat

Abstrak Pentingnya Pelatihan Entitas Privat guna mengkaji kesiapan dan implementasi pelaporan keuangan berkelanjutan di era digitalisasi 5.0, dengan fokus pada entitas swasta yang menerapkan SAK. Kesiapan perusahaan dalam mengadopsi digitalisasi 5.0 sangat bervariasi, tergantung pada sektor industri, ukuran perusahaan, dan tingkat teknologi yang digunakan. Implementasi teknologi dalam proses pelaporan keuangan telah membawa perubahan secara efisiensi dan akurasi dalam penyajian informasi keuangan. Konsolidasi dan penyusunan laporan keuangan tersendiri sesuai SAK untuk entitas swasta memberikan kejelasan dan kepercayaan bagi para pemangku kepentingan terkait dengan kinerja keuangan perusahaan. Kegiatan ini di ikutin oleh mahasiwa, entitas bisnis dan praktisi perusahaan dari berbagai arah secara nasional yang berjumlah 825 orang peserta. Metode yang digunakan dalam pelatihan ini penerapan SAK entitas Privat yang berlaku tahun 2025 serta tantangan dalam menghadapi kompleksitas aturan SAK terintegrasi dengan teknologi dalam proses pelaporan. Pengumpulan data dilakukan dengan menggunakan pretest dan postest serta materi yang berbentuk file dokumen yang dilakukan secara zoom. Kesiapan dan implementasi pelaporan keuangan berkelanjutan di era digitalisasi 5.0 membutuhkan strategi yang matang dalam mengintegrasikan teknologi dengan kebijakan dan prosedur yang ada, serta memastikan konsolidasi dan penyusunan laporan keuangan sesuai dengan standar yang berlaku. Kata Kunci:  pelatihan; pelaporan keuangan berkelanjutan; era digitalisasi 5.0; konsolidasian; laporan keuangan tersendiri; SAK entitas privat. Abstract The importance of private entity training to assess the readiness and implementation of sustainable financial reporting in the digitalization 5.0 era, with a focus on private entities that implement SAK. Companies' readiness to adopt digitalization 5.0 varies greatly, depending on the industrial sector, company size, and the level of technology used. The implementation of technology in the financial reporting process has brought about changes in efficiency and accuracy in the presentation of financial information. Consolidation and preparation of separate financial reports in accordance with SAK for private entities provides clarity and confidence for stakeholders regarding the company's financial performance. This activity was attended by students, business entities and corporate practitioners from various directions nationally, totaling 825 participants. The method used in this training is the application of SAK for Private Entities which will take effect in 2025 as well as the challenges in dealing with the complexity of SAK rules integrated with technology in the reporting process. Data collection was carried out using pretest and posttest as well as material in the form of document files carried out using zoom. Readiness and implementation of sustainable financial reporting in the digitalization 5.0 era requires a mature strategy in integrating technology with existing policies and procedures, as well as ensuring the consolidation and preparation of financial reports in accordance with applicable standards. Keywords: training; sustainable financial reporting; digitalization era 5.0; consolidation; separate financial report; private entity SAK

The Influence of Tax Compliance and Earnings Quality on Financial Performance (Evidence from Indonesia and Thailand)

This study aims to analyse the effect of tax compliance and earnings quality on financial performance. Information on financial performance is needed by management for evaluating and determining targets, while external parties use it for various purposes. Several studies have found the effect of tax and earnings quality on corporate financial performance, with different results. Using 332 Indonesian and Thai manufacturing companies from 2014 to 2017 as a sample, this study did not find the effect of earnings quality on financial performance. In addition, a significant effect of tax compliance was found on financial performance. This result explains that tax has an important role in the sustainability business, therefore that management attention is needed in tax policy making so that it does not have a negative impact on the company. With the finding that tax compliance has a negative effect on financial performance, it is clear that there are still many taxpayers who have not utilized the taxation facilities from the government that should support the company's financial performance

Does Internal Control Promote Employee Engagement Drivers? A Systematic Literature Review

Internal control (IC) and employee engagement (EE) are critical organizational factors, whereby one is part of accounting principles, while the other is under the human resource domain. This study investigates the linkage between the implementation of IC and the factors that drive EE, specifically, how internal control measures impact employee engagement drivers. The research uses a systematic literature review by reviewing published articles about EE in journals published by Web of Science, Scopus, and Google Scholar from 2013–2022. The results show that internal control practices can also resonate as the drivers of EE. The findings mean that an organization will benefit from implementing internal control correctly because it will serve two objectives. The first objective is to ensure record accuracy, boost operational efficiency, reduce risks, safeguard assets, and encourage compliance with laws, policies, and regulations. The second objective is to promote employee engagement levels. The findings offer opportunities for further empirical research to back up the conclusions drawn here and better comprehend the business world\u27s reality

RISK RELEVANCE OF COMPREHENSIVE INCOME: EVIDENCE FROM NON-FINANCIAL INDONESIA COMPANIES

Purpose of the study: This study aims to examine the effects of net income volatility, other comprehensive income volatility, and comprehensive income volatility on stock return volatility. Methodology: This study employed a quantitative method with multiple linear regression. The sample is all non-financial companies listed on the Indonesia Stock Exchange from 2012 to 2017. Data used in this study are panel data sourced from www.idx.co.id and www.finance.yahoo.com. The sample selection in this study used a purposive sampling method with a total sample of 246 observations. Results: This study suggests that net income volatility is not associated with stock return volatility. However, other income volatility and comprehensive income volatility are positively associated with stock return volatility. Implications: Future studies can employ data from other developing country companies and developed countries to be able to compare the results of this study. Based on the result findings, the existing and potential investors must improve their ability and understanding of IFRS-based financial accounting standards. The Accounting Standard Board, especially in Indonesia, is expected to be able to improve the rules of financial accounting standards as well as the access to the availability of financial accounting standards for financial statements users, primarily related to the disclosure policies. Novelty: This study calculates risk-relevant, which is different from the previous studies, namely annual stock return volatility and annual comprehensive income components volatility. Annual stock return volatility is calculated based on the standard deviation of monthly stock return volatility, which is multiplied by √12. Besides, the annual comprehensive income components volatility is generated from the standard deviation of comprehensive income components generated every three months divided by the market value of equity at the beginning of the period, and multiplied by √4

Influence of Supply Chain Audit Quality on Audit Results through the Auditor's Ability in Detecting Corruption

This study examines the effect of supply chain audit quality on the quality of audit results through corruption detection. The object of this study is the auditor of the State Financial Examination Agency of the Republic of Indonesia, with the subject of the study being the state financial auditor. The respondents of this study were 99 state financial auditors. The results of the study revealed that audit quality, which has a positive effect on the supply chain audit quality results and corruption detection can mediate the effect of supply chain audit quality on audit quality results. This research has succeeded in defining clearly the difference between audit quality and the quality of audit results that so far, many academics and practitioners have confused about it

Reciprocal Use of Artificial Intelligence in Audit Assignments

The purpose of this study is to examine the use of artificial intelligence to improve audit quality, combined with the competence and skepticism of auditors on client satisfaction. The unit of analysis in this study was selected as a sample based on the purposive sampling method which was chosen deliberately with certain criteria that have been determined by the researcher. The main source of data used in this study comes from primary data, namely questionnaires distributed directly via email to each respondent. Respondents in this study were middle level management, who were directly related to auditors at the time of the audit of companies listed on the Jakarta Stock Exchange. The sample in this study numbered 229 respondents who were processed and analyzed using SEM PLS. This research is based on the Society 5.0 era where data connects and moves everything; a system that connects the virtual world and the real world. The era of the fourth industrial revolution, where the discovery of the internet of things allows the interconnection between machines, big data, acquisition, machine learning, smart factories and others, and financial reports to be made using a computerized system. The global Covid-19 pandemic has had an impact on almost all sectors and restrictions on activities. As a result of the corona virus, most activities or work are carried out from home. The results of this study prove that the effect of the application of artificial intelligence combined with auditor competence and auditor professional skepticism creates client satisfaction