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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Sultan Agung
Maya Indriastuti
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REVIEW STANDAR IAPI 2009 Maya Indriastuti
Dinamika Akuntansi Keuangan dan Perbankan Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Mei 2012
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Public Accountants Professional Standards (SPAP) applicable in Indonesia during this refers tothe auditing standards of the Americans. The Code currently in force, namely adopting the IFACis comprised of two parts namely Part A contains the Basic Principles of Professional Ethics andprovide conceptual framework for the application of principles, and Part B contains the Rules ofProfessional Ethics which provides illustrations of application of the conceptual framework incertain situations.Some differences between the draft Code of Conduct Code of Conduct with thePublic Accountants that currently applies, among others: 1) The number of paragraphs 2) Thecontents of the draft Code of Conduct 3) Application of Conceptual Framework. Besides the basicprinciples presented in Part A consists of five principles, namely Integrity, Objectivity,Competence and Professional Care, Confidentiality, and Professional Conduct. While the Codecurrently applies consists of eight principles, which are: Integrity, Objectivity, Competence andProfessional Care, Confidentiality, Professional Conduct, Professional Liability, Public Interest,and Professional Standards.Therefore the application of codes of conduct expected to be moreaccountable and transparent to the Profession of Public Accountants, Services provided by PublicAccountant wider than the old standard, and the more detailed sections and detailed that itsupports Public Accountants became more professional and increase public confidence.Key Words: public accountant professional standards, codes of ethics, accountability,transparency and public confidence
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Mufida Fadla Adhima; Maya Indriastuti
Jurnal Ilmiah Penelitian Mahasiswa Vol 1, No 1 (2022): September
Publisher : Jurnal Ilmiah Sultan Agung

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Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh KepemilikanInstitusional, Kepemilikan Asing, Kepemilikan Pemerintah, dan Likuiditas terhadapPengungkapan Corporate Social Responsibility dengan moderasi Dewan KomisarisIndependen. Sampel yang digunakan adalah 35 Perusahaan Manufaktur terdaftar di BEI,menggunakan data sekunder yakni annual report tahun 2017-2020. Teknik Analisis yangdigunakan yakni Moderated Regression Analysis (MRA). Hasil penelitian menunjukkanterdapat kepemilikan yang berpengaruh dan tidak berpengaruh terhadap pengungkapanCSR. Likuidtas tidak berpengaruh tehadap pengungkapan CSR. Moderasi dewan komisarisindependen pada variabel independen tehadap dependen penelitian ini menunjukkan adayang berpengaruh dan tidak berpengaruh pula.
Co-Authors Mufida Fadla Adhima