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All Journal Economics and Digital Business Review International Journal of Application on Economics and Business
Erica, Erica
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Perbandingan Praktik Akuntansi Negara Indonesia dengan Negara Inggris Christian, Natalis; Erica, Erica; Crystina, Crystina; Winna, Winna
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1549

Abstract

Indonesia dan Inggris merupakan negara yang telah mewajibkan laporan keuangan semua perusahaan menggunakan IFRS. Negara yang berpedoman pada standar IFRS memiliki tujuan agar laporan keuangan dapat dimengerti secara global. Namun, dalam praktik akuntansi di setiap negara memiliki perbedaan sesuai dengan standar kebijakan dan akuntansi yang berlaku tiap negara. Maka dari itu, penulis melakukan perbandingan pencatatan akuntansi antara Indonesia dengan Inggris. Metode yang digunakan ialah metode kualitatif. Hasil penelitian menunjukkan adanya perbedaan yang signifikan dalam praktik akuntansi antara Indonesia dan Inggris, khususnya terkait pengungkapan informasi aset dan komprehensivitas laporan keuangan.
FACTORS AFFECTING FINANCIAL PERFORMANCE IN THE INFRASTRUCTURE INDUSTRY IN INDONESIA Erica, Erica; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.1-14

Abstract

The company needs good governance in order for management to function properly and increase its performance. The separation of execution and oversight is an important characteristic of good governance. The aim of the research is to see if independent commissioners, CEO duality, committee size of committee audit, financial expertise on the audit committee board, and connection of political have an impact on business performance in infrastructure public companies in Indonesia during 2016 to 2020. Secondary data was used with 83 sample. The regression analysis used in this study was done using the SPSS version 25 application. The findings demonstrate that the audit committee size has a huge and beneficial impact on corporate performance. However, the independent board of commissioners, CEO duality, financial expertise on the audit committee, and political connections have no significance. The findings of the study indicate that the audit committees of Indonesian infrastructure corporations should be enhanced to compensate for the deficiencies of other governance elements.
Co-Authors Christian, Natalis Crystina, Crystina Lukman, Hendro winna, winna