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All Journal Kinerja Jurnal ASET (Akuntansi Riset) Enrichment: Journal of Multidisciplinary Research and Development
Ilya Avianti, Ilya
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Humanities Economics, Econometrics & Finance Engineering Health Professions Social Sciences

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PRIVATISASI BUMN DAN PENEGAKAN GOOD CORPORATE GOVERNANCE DAN KINERJA BUMN Avianti, Ilya
KINERJA Vol 10, No 1 (2006): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i1.919

Abstract

Privatization of State Owned Companies (BUMN) represents government efforts in orderto improve performance of such companies through ownership and transfer of control to other parties (private sectors). However, this privatization, in fact, has not yet been able to increase profitability and maintain good corporate governance. The efforts to create effectiveness and efficiency of such companies could be done by enhancing public ownership, enforcing corporate governance principles, and empowering role of audit committee and independent director/commissioner.Keywords: Privatization, State Owned Companies, Corporate Governance Enforcement andPerformance
Determinants of Asset Management Effectiveness and Its Impact on The Fairness of The Asset Presentation syaifudin, mohamad; ritchi, hamzah; avianti, ilya
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.29351

Abstract

This study aims to analyze asset management effectiveness and its impact on the fairness of the presentation of assets in the local government balance sheet. This research was conducted in 2019 with respondents who were the goods management apparatus at local government organizations in 27 local government in West Java Province. A total of 172 questionnaires were distributed and filled out by the goods management apparatus using the google form application. This research method uses quantitative methods with multiple linear regression equation models with the help of SPSS software. The results of this study indicate the effectiveness of the performance of asset management can be influenced by the commitment of the leadership, the competence of goods management employees, internal control, application of regional asset management information systems. The performance of regional asset management also has an impact on the fairness of the presentation of assets on the local government balance sheet.
The Influence of Audit Findings and Follow-Up of Audit Recommendations on The Level of Fraud in Government Agencies in Indonesia Kurniawan, Fillosius Ronny; Avianti, Ilya; Irawady, Cahya
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 5 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i5.465

Abstract

The phenomenon of high fraud in financial reports in government agencies, both central and regional, is the focus of this study. This study also examines the effectiveness of audits by the BPK through audit findings and follow-up to audit recommendations in detecting and preventing or correcting fraud. This study uses a quantitative approach with panel data from 140 government agencies over 10 years. It examines the relationship between exogenous variables—audit findings and follow-up to audit recommendations, non-compliance, and weaknesses of the Internal Control System (ICS)—and the endogenous variables of fraud levels related to asset misappropriation and financial reporting, using STATA. Additionally, this study explores the role of audits in detecting and preventing or correcting fraud. Path analysis is also employed to test the correlation between exogenous variables and their influence on endogenous variables. The results prove that audit findings and follow-up to audit recommendations have, simultaneously, been effective in detecting and significantly influencing the level of fraud. However, partially, audit findings have been effective in detecting and significantly affecting the level of fraud, whereas follow-up to audit recommendations is not effective in detecting fraud but has a significant effect on the level of fraud.
Co-Authors Hamzah Ritchi Irawady, Cahya Kurniawan, Fillosius Ronny Syaifudin, Mohamad