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All Journal The Indonesian Accounting Review BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Dian Kusuma Wardhani
Airlangga University
Humanities Economics, Econometrics & Finance Education Social Sciences

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HOW GOOD IS THE INTERNAL AUDIT FUNCTION OF INDONESIAN SOES FOR BPK RI? Nanang Nawari; Dian Kusuma Wardhani
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 1 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i1.30308

Abstract

The increase in BPK RI's audit findings on the SPI of SOEs seems to indicate a decline in the quality of the SPI of the state-owned company. Dzikrullah et al. (2020) show that the internal audit's characteristics or internal audit function, namely the expertise and certification of internal auditors, influence the audit results. This study seeks to explore the findings of Dzikrullah et al. (2020) by analyzing the characteristics of the internal audit function into a sample of the state-owned enterprise. The aim is to obtain empirical evidence of the negative influence of the internal audit function on the results of the BPK RI audit of the SOE's SPI. Agency theory and upper echelon are used to explain the effect of SOEs' internal audit characteristics on the audit results of BPK RI. The research sample consisted of 70 observational data of non-financial SOE during 2014 – 2019. The observation data were processed using stats version 14 with multiple linear regression analysis techniques. The research findings show that expertise does not affect the results of the BPK RI audit. However, the certification has a negative effect on audit results.
Blockchain in Capital Markets: A Revolution of the Trading System in Stock Exchange Dian Kusuma Wardhani; Tjiptohadi Sawarjuwono; Sasongko Budisusetyo
The Indonesian Accounting Review Vol 12, No 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2437

Abstract

This study aims to explore the benefits of implementing blockchain technology as a basis for stock trading in Indonesia to improve the corporate governance of issuers. Two main factors that trigger the emergence of agency problems in corporate gov-ernance in traditional stock exchanges are differences in interests between principals and agents and the complexity of the investment chain. This research is a documen-tary research where the researchers search for references in the form of previous research using the keyword “blockchain” in the “publish” or “perish” application. Next, the researchers organize, make a written summary, and interpret the findings obtained based on the the researchers’ thoughtd. Based on the interpretation of pre-vious research, compared to traditional stock trading systems, blockchain technology has several advantages, such as high information transparency, improved stock liquidity, high monitoring by various parties, and the availability of information in real-time, thereby creating better corporate governance. The implementation of blockchain technology can reduce information asymmetry in the relationship between principal and agent, which in turn can improve the quality of corporate governance due to transparency, accountability, and high trust between all parties involved in this blockchain technology network.
Co-Authors Nanang Nawari Sasongko Budisusetyo Tjiptohadi Sawarjuwono