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All Journal AKRUAL: Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI
Fahri Ali Ahzar
Institut Agama Islam Negeri Surakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Ex Ante Audit Sebagai Upaya Pencegahan Fraud Helti Nur Aisyiah; Fahri Ali Ahzar
AKRUAL: JURNAL AKUNTANSI Vol 9 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n1.p54-64

Abstract

AbstractThis study aims to find out how the efforts of PTKIN X in an effort to overcome fraud (fraud). Researchers conduct research with a qualitative approach to the subject of research Internal Supervisory Unit (SPI) as an institution that has authority in checking budget management. The results showed that PTKIN X started doing ex ante audit by checking the Terms of Reference (KAK), proposal, or Term of Referendum (TOR) of each activity. Ex ante audit is done by looking at the completeness of the documents, price fairness, and relevance between the budget and activities written on the TOR. Ex ante audit is done to minimize the findings.AbstrakPenelitian ini bertujuan untuk mengetahui bagaimana upaya PTKIN X dalam upaya mengatasi kecurangan (fraud). Peneliti melakukan penelitian dengan pendekatan kualitatif dengan subjek penelitian Satuan Pengawas Internal (SPI) sebagai lembaga yang mempunyai wewenang dalam memeriksa pengelolaan anggaran. Hasil penelitian menunjukkan bahwa PTKIN X mulai melakukan ex ante audit dengan memeriksa Kerangka Acuan Kerja (KAK), proposal, atau Term of Referendum (TOR) tiap kegiatan. Ex ante audit dilakukan dengan melihat kelengkapan dokumen, kewajaran harga, dan relevansi antara anggaran dan kegiatan yang tertulis pada KAK. Ex ante audit dilakukan untuk meminimalisasi temuan.
PENGUNGKAPAN CLIMATE CHANGE PADA PERUSAHAAN MANUFAKTUR DI NEGARA ASEAN (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Negara ASEAN 2013-2014) Fahri Ali Ahzar
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1280.662 KB) | DOI: 10.25273/inventory.v2i2.3291

Abstract

Climate change is a form of responsibility disclosure of climate change. This study aims to analyze the company's disclosure of climate changes in manufacturing companies in the ASEAN countries.Population of this study is food and beverage company listed in ASEAN stock exchanges. Samples are food and beverage manufacturing company which publishes financial reports and other information in period 2013-2014. The data analysis of this study is content analysis to identify the climate change disclosure by using the Climate Change Disclosure Index. In addition, this study also employees multiple regresion analysis. The result of analysis shows that media exposure, size of the board of directors, and institutional ownership have significant association with climate change disclosure. In contrast, other variables such as state, company size and board size do nothave significant association with climate change disclosure Keywords: climate change disclosure, country, size of company, the media exposure, the size ofthe board of directors, board size, and institutional ownership
Co-Authors Helti Nur Aisyiah