Penelitian ini bertujuan untuk menguji pengaruh kompetensi, independensi, pekerjaan audit dan komunikasi terhadap efektivitas audit internal. Penelitian ini masih relevan mengingat belum optimumnya fungsi audit internal yang ditunjukkan dari masih banyak kasus korupsi khususnya pada Kementerian/Lembaga. Penelitian ini adalah penelitian kuantitatif dengan menggunakan kuesioner dengan responden auditor di Inspektorat Jenderal Kementerian Perhubungan, sebagai salah satu institusi dengan IACM level 3 (integrated) di Indonesia. Hasil penelitian membuktikan bahwa kompetensi, pekerjaan audit dan komunikasi berpengaruh positif terhadap efektivitas audit internal, sedangkan independensi tidak berpengaruh. Hal ini memberikan implikasi bahwa auditor harus dibekali dengan kompetensi teknis audit maupun kompetensi non-teknis terkait bidang yang diaudit. Pekerjaan audit mulai dari perencanaan, pelaksanaan hingga pasca audit harus selalu dijalankan sesuai standar audit yang berlaku. Komunikasi yang efektif antara auditor dan auditan juga harus ditingkatkan dalam bentuk lisan dan tulisan terkait penyampaian laporan hasil audit hingga monitoring tindak lanjut rekomendasi audit. Independensi dalam penelitian ini tidak mempengaruhi efektifitas audit internal, karena secara faktual auditor dituntut harus independen

This study aimed to examine The effect of Good Corporate Governance on Investor Reactionin 5 ASEAN Countries. The populations in this research were financial sector companies in ASEAN (Indonesia, Singapura, Malaysia, Thailand, Phillipine) as the members of ASEAN CG Scorecard members assesment 2014 in the period 2015-2016. By using purpose sampling method obtained 146 sample with size, growth, leverage and county as the variable control.The result shows that Good Corporate Governance has positive effect on Market Reaction. Size, Growth and Leverage has no effect on Market Reaction. On the other hand Country variable has no effect on Market Reaction.

Background: After the official operation of the Jakarta-Cikampek elevated highway, a socio-demographic picture of Indonesian travel passengers, as well as their interest in switching transportation preferences was provided. This elevated highway shortened travel time and discouraged users from changing to other transportation modes. This study is likely to become a future research foundation for the switching behavior of passengers. Objective: This study aims to analyze demographic factors and interests on passenger’s switching of transportation preference. Methods: A total of 720 questionnaires were distributed to land transportation passengers at concentrated points with a response rate of 89.17% and 642 valid answers. The obtained data were analyzed using quantitative descriptive techniques with cross tab methods. Results: The results showed that age, education level, and type of work influenced the desire of passengers to switch transportation modes, as opposed to gender. Most of the passengers interested in using land modes, such as the highway, were dominated by intercity between provinces travel buses and refused to change to other means of transportation. Meanwhile, passengers that used rented cars tended to switch to other forms of transportation. Conclusion: This research is useful and acts as a reference for managers of each transportation mode to set high priorities for particular consumers based on detailed socio-demographics to retain or attract new potential customers. JEL Classification Code: D12, L92, R41.

This literature review article entitled the influence of auditor reputation, good corporate governance and risk management committee on enterprise risk management disclosure is a scientific article that aims to build a research hypothesis on the influence between variables that will be used in further research. The method of writing this literature review article is the library research method, which is sourced from Google Scholar online media and other academic online media. The results of this literature review article are that the auditor's reputation has an effect on the disclosure of enterprise risk management, good corporate governance has an effect on the disclosure of enterprise risk management and the risk management committee has an effect on the disclosure of enterprise risk management.

This study, firstly, identifies and analyzes the supply chain management of Aseli Dagadu Djokdja, Co., Ltd., (here-after ADD) which has a problem. Secondly, this study pinpoints what causes the problem in ADD’s supply-chain management (SCM). Thirdly, it investigates ADD’s knowledge of the transformation process, since it was not conducted properly. This research chose to use an exploratory case study with an in-depth interview to collect the data. This article questions all the CEOs and observes all stages of activity accompanied by their information, resources, and financial flows. The interviewer applies angulations to two or more of the subjects. This study takes note that ADD’s knowledge of the transformation process  is imperfect; this weakness is at the top managerial level. The problem is also found when oral explanations do not follow the transfer of documents among the divisions and staff. It means that information asymmetry takes place. This study, which is designed with SNT and a comprehensive knowledge of the transformation process, has several biases. The first one is the inference validity bias. Secondly, it did not investigate how ADD’s management faces industrial competitiveness. Finally, this research could not capture what the staff at ADD transforms their knowledge into.