1,720,997 research outputs found
PERAN KOMITE AUDIT, DEWAN KOMISARIS DAN AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUD SERTA IMPLIKASINYA DALAM PENINGKATAN KINERJA PERUSAHAAN (Survei pada Emiten Manufaktur Di Bursa Efek Indonesia)
No full textThis research was purposed to test and analyze the roles of audit committee, board of commissioner, and internal audit in preventing fraud and its implications in improving firm’s performance. Population in this research was manufacture listed in Indonesia Stock Exchange and samples were taken using simple random sampling. The population was 136 manufacture firms, and using Slovin Formula, samples were 102. The data type in this research was primary data taken from questionnaire distribution to all respondents; they were members of audit committee, board of commissioner, and internal audit. All data were analyzed using path analysis with LISREL 8.70 PROGRAM. The exogenous variables were the roles of audit committee, board of commissioner, and internal audit. The endogenous variables were fraud prevention and firm’s performance improvement. This research showed the positive correlation between the roles of audit committee, commissioner board, and internal audit in preventing fraud and in improving performance of manufacture listed in Indonesia stock exchange. This positive correlation occurred because of the synergy of roles of audit committee, board of commissioner, and internal audit to conduct monitoring roles to the executive tasks. Then, their roles simultaneously had positive roles in preventing fraud. This indicated that the more effective the roles of audit committee, board of commissioner, and internal audit would able to prevent fraud occurring in firms. In other words the roles of audit committee board of commissioner, and internal audit simultaneously or partially affect the fraud prevention, and had implication to the performances of manufacture listed in Indonesia stock exchange
INTERNAL CONTROL, DISCIPLINE OF ITS IMPACT ON EMPLOYEE PERFORMANCE:CASE STUDY ON ISLAM INSTITUTE STATE RADEN INTAN LAMPUNG, INDONESIA
Full text linkHuman resource quality has a big contribution in order to achieve organization’s goal, especially to face tough global competition. It refers to development of civilization, development of information technology and research, which force the organization to work effective and efficiently. Thus, manager should develop human resource as potential organization asset. Increasing the quality of human resources will produce an output per strip of labor in the production process or in other words a certain output can be generated less sacrifice labor so that the organization can be more efficient and effective in achieving goals and objectives. The quality of human resources when associated with quality managerial personnel, the success of a manager is measured by its ability to distort managerial functions as well. As for personnel implementation is measured by the ability to complete the work according to organization's target.The results show that the relationship between the Internal Audit with performance appraisal, discipline with performance appraisal is a very strong and positive. There are other factors that affect the relationship between internal audit and discipline either individually or jointly with performance appraisal. There is a positive relationship between internal audit and work discipline with performance appraisal either individually or group, or in other words at the IAIN Raden Intan Lampung.Keywords : Internal Audit, discipline, work appraisa
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Interaction between Supply Chain Management and Management Accounting Practices for Preventing Fraud to Firm’s Performance
Full text linkAlthough several studies have been carried out on Management Accounting Practices (MAP) and Supply Chain Management (SCM) but separately, without looking at their synergic role in an organization. Similarly, studies have examined impact of fraud and corruption on a firms performance but none has measured the impact of Management Accounting Practices or Supply Chain Management singularly or in a combined role on Firm Performance (FPP). This study aims at understanding the interaction of Management Accounting Practices and Supply Chain Management for preventing fraud for ensuring a firm performance. Hence, this study attempts to examine the mediating role of Supply Chain Management in explaining the relationship between Management Accounting Practices and Firm Performance for the purpose of preventing fraud. Data for the study was collected through a questionnaire distributed to 60 financial institutions in Indonesia which included banks, insurance, finance and leasing companies. The respondents were mainly manager level executives. The collected data was analyzed through SEM Smart PLS Package. Pearson correlation coefficients were obtained to test the hypotheses of the study. Results revealed positive relationship between Management Accounting Practices and Supply Chain Management and a positive relationship between Management Accounting Practices and Firm Performance. The study also revealed that Supply Chain Management could be used to mediate the relationship between Management Accounting Practices and Firm Performance and this interaction could be utilized to prevent fraud. These findings support the theoretically expected positive relationship between Supply Chain Management and Firm Performance. Additionally, the results of the study also reiterate the theoretical role of Supply Chain Management to consolidate Management Accounting Practices. The findings would be useful for financial managers in banking and insurance sector to consider Supply Chain Management in determining their key performance indicators (KPIs) of the firm
Audit delay and its implication for fraudulent financial reporting : a study of companies listed in the Indonesian stock exchange
Full text linkThis research examines the impact of company size, profit or loss, and information system toward audit delay in companies listed in the Indonesia Stock Exchange. Additionally, it also scrutinizes the implications of audit delay to fraudulent financial reporting. The population of the study includes the LQ 45 companies registered in the Indonesian Stock Exchange in the period of 2010-2014. Purposive sampling technique was employed in the study, involving the total sample of 90 companies. The data analysis used Amos software. The results of the study indicate that the information system, company size, and operation loss and profit have significant influence towards audit delay. Furthermore, it is revealed that audit delay have significant influence towards fraudulent financial reporting system.peer-reviewe
Determinants of audit fee based on client attribute, auditor attribute, and engagement attribute to control risks and prevent fraud : a study on public accounting firms in Sumatra-Indonesia
Full text linkThe purpose of this research is to examine the effect of client attribute, auditor attribute, and engagement attribute to audit fees and the effect of audit fees to control risks and fraud prevention. The respondents involved in this research were auditors working in public accounting firms in Bandar Lampung, Palembang and Jambi. Based on the census sampling method, the total sample in this research was 104 respondents from public accounting firms in Bandar Lampung, Palembang and Jambi. In this research, Partial Least Square analysis was employed to test the hypotheses. The results of this research indicate that client attribute, auditor attribute, and engagement attribute are the dominant factors affecting audit fees. The results also show that audit fees have an effect on risk control and fraud prevention.peer-reviewe
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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