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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Gadjah Mada International Journal of Business Akuntansi Krida Wacana Journal of Accounting and Investment International Research Journal of Business Studies (E-Journal) Assets: Jurnal Akuntansi dan Pendidikan JIA (Jurnal Ilmiah Akuntansi) The International Journal of Business Review (The Jobs Review) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Akuntansi International Research Journal of Business Studies
Lindawati Gani
Departemen Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Indonesia Kampus UI Depok, 16424
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Implementation of Published Ifrs S1 and S2 Standards Globaly Kusuma, Kezia Nabella; Gani, Lindawati
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2734

Abstract

The aim of this research is to evaluate company sustainability reporting based on IFRS S1 and S2 standards. Furthermore, this evaluation will ultimately produce recommendations for the company so that the company can maximize improvement efforts in producing sustainability reports according to standards for the coming financial year. The research will be conducted using qualitative methods. Researchers will evaluate the disclosure of Company Sustainability Reports using IFRS S1 and S2 guidelines. Evaluation is carried out by comparing the Sustainability Report of PT. Bank Mandiri in 2023 with sustainability reporting standards in accordance with IFRS S1 and IFRS S2. The results of this research evaluate the Company's Sustainability Report based on IFRS S1 and S2 standards. The company generally meets the requirements of IFRS S1, especially in governance disclosures, but is deficient in aspects of strategy and risk management. Disclosure of metrics and targets is still inadequate. The IFRS S2 evaluation shows that most of the requirements are met thanks to experience with TCFD and SE-OJK 16/2021, but strategic aspects related to climate change are still lacking. Despite progress, companies need to increase transparency and thoroughness in preparing sustainability reports according to more detailed standards.
The Effect of Auditor Quality on the Follow-Up of Audit Recommendation Setyaningrum, Dyah; Gani, Lindawati; Martani, Dwi; Kuntadi, Cris
International Research Journal of Business Studies Vol. 6 No. 2 (2013): August - November 2013
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.6.2.89-104

Abstract

The purpose of this study is to measure auditor quality of The Audit Board of the Republic of Indonesia (BPK) and investigates the effect of auditor quality on the follow-up of audit recommendation. This study uses sample of local government financial statements in Indonesia from 2010-2012. Using principle component analysis method, the result shows that there are four components extracted that form auditor quality which is experience, training, motivation, and education. All four components are then combined into a single auditor quality index that represents comprehensive measure of auditor quality. The test result shows positive effect between auditor quality and follow-up of audit recommendation. This indicates that high quality auditor is able to produce appropriate recommendations that can be easily followed up by the auditee. The more recommendations are acted upon, the better the quality of local government financial statements.
Co-Authors Ancella Anitawati Hermawan, Ancella Anitawati Chaerul D Djakman Cris Kuntadi Dwi Martani Elvia Sauki Feki Wahyu Colimah Feny Triagustina Fitriany Fitriany, Fitriany Hilda Rossieta I Made Pradana Adiputra Johnny Jermias Johnny Jermias Johnny Jermias Kusuma, Kezia Nabella Lianny Leo Lianny Leo Marganingsih, Arywarti Michelle Claudia Novia Ramadhan Oktavia Oktavia Rachmawati, Nurul Aisyah Rossieta, Hilda Sondang Eka Rahmawati Syamsiar, Syamsiar Sylvia Veronica Siregar Tandid Nasal Tengku Riza Zarzani N Viska Anggraita, Viska Yuniasih, Rafika Zalida Afni