Synthesis of New Pyrazolones and Fused Pyrazole Derivatives as Antimicrobial Agents

doi:10.21608/ejchem.2010.1261

Cited by 5 publications

(3 citation statements)

References 44 publications

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“…Ketika melakukan pemeriksaan laporan keuangan, auditor menggunakan standar pelaporan sebagai dasar, yang standar pelaporan tersebut merupakan aturan yang telah ditetapkan oleh IAPI sebagai organisasi yang diberi wewenang untuk mengaturnya, sehingga hasil dari pemeriksaan laporan keuangan berupa opini yang menyatakan apakah perusahaan telah melaporkan laporan keuangan secara wajar yang berarti tidak terdapat kesalahan-kesalahan dalam pelaporan yang material. Kualitas audit memiliki dua poin, yaitu kemampuan auditor dalam menemukan salah saji terhadap pelaporan perusahaan dan kemampuan auditor dalam mengungkapkan salah saji tersebut (DeAngelo, 1981). Dua poin yang dijelaskan oleh DeAngelo tersebut merupakan mutlak, kualitas audit mengandung kedua poin tersebut, tidak bisa dikatakan audit berkualitas apabila hanya memiliki satu poin.…”

Section: B3 Kualitas Auditunclassified

Implementasi Sistem Pengendalian Mutu Pada Kantor Akuntan Publik Abc Dengan Basis Value

Rahmawati,

Hastuti

2023

JAN

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The purpose of this research is to finding out how Sistem Pengendalian Mutu (SPM) is applied to a Kantor Akuntan Publik (KAP), how KAP redesigns SPM implementation based on standards and values and aims to see how the application of SPM affects audit quality. This study uses all individuals in the KAP ABC as informants, including one Partner, one Supervisor and six Auditor Staff. Research data was collected by interviewing all informants. Research data was analyzed manually and supported by Nvivo software tools to improve the quality of analysis. The results of this study indicate that in KAP ABC there are values (independent value, confidentiality value, family value and cohesive value) that are well internalized, but the implementation of SPM in KAP ABC has not been carried out optimally resulting in less than optimal audit quality.

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Section: B3 Kualitas Auditunclassified

Implementasi Sistem Pengendalian Mutu Pada Kantor Akuntan Publik Abc Dengan Basis Value

Rahmawati,

Hastuti

2023

JAN

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“…Persepsi terhadap kualitas audit selalu berkaitan dengan nama auditor, dalam hal ini nama baik auditor seringkali diukur dengan menggunakan ukuran kantor akuntan publik, yaitu KAP berskala besar dan KAP kecil. Kamel et al, (2010) menyatakan bahwa KAP yang besar akan melakukan audit yang lebih baik karena KAP yang besar lebih mempunyai reputasi yang baik dan memiliki sumber daya manusi yang lebih banyak karena mereka bisa memperoleh karyawan yang lebih terampil. Akuntan publik sebagai auditor eksternal lebih independen kepada manajemen daripada auditor internal, yang diharapkan dapat meminimalkan kasus rekayasa laba dan meningkatkan kredibilitas informasi akuntansi dalam laporan keuangan.…”

Section: Kualitas Auditunclassified

Pengaruh corporate social responsibility dan good corporate governance terhadap agresivitas perpajakan

Insani

Wahyudin

Aini

et al. 2022

J. Account. Digit. Financ.

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This study aims to empirically examine the effect of corporate social responsibility and GCG (good corporate governance) on tax aggressiveness. The dependent variable used in this study is aggressive tax planning, which is measured using ETR (effective tax rates). The independent variables in this study are corporate social responsibility and GCG (managerial ownership, audit committee, and audit quality). This study is based on a sample of 110 manufacturing companies listed on the Indonesia Stock Exchange in 2012–2016. The study sample was selected by purposive sampling and obtained from 22 companies per year that fulfill the criteria. Data were analyzed using multiple linear regression analysis. The results show that CSR, managerial ownership, and audit quality do not affect the action of aggressive tax. Meanwhile, the audit committee shows the existence of influence on the activity of aggressive tax.

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“…Audit quality is directly related to the reputation of the public accounting firm, with the measurement indicator for the reputation of a public accounting firm being the number of clients. A large public accounting firm that has a good reputation and brand is the one with a larger and more diverse number of clients (Kamel et al, 2010). In addition to audit brand name which reflect audit quality which can affect the integrity of financial statements, the audit engagement period or what is commonly called audit tenure is also a factor affecting the integrity of financial statements because it will disrupt the independence of the auditor.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Ownership Structure, Audit Brand Name and Audit Tenure on the Integrity of Financial Reports with Firm Size as a Moderating Variable

-¹,

Muhyarsyah²

2022

IJFMR

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The objective of this research was to investigate the main factors that influence the integrity of financial reports for LQ45 companies that were listed on the Indonesia Stock Exchange between 2017 and 2019. The enormous number of organizations that have controlled monetary report data has manipulated in budget summaries which impacted on diminishing public trust, particularly investors and outside clients of budget summaries, this was because of information asymmetry among the board and pariahs utilizing budget reports which led to opportunistic behavior from the executives and stakeholders. Data for this research was obtained from the company's annual and financial reports on the Indonesian Stock Exchange (IDX) website. This research used samples from 29 LQ45 companies that were listed on the IDX between 2017 and 2019, totaling 87 samples. The purposive sampling method was used in this research. The IBM SPSS version 25-based analytical tool used to examine the hypothesis. The results of this research indicated that institutional ownership and brand name audits affected on the integrity of financial reports, while managerial ownership and tenure audits had no effect on the integrity of financial statements. In addition, firm size is not able to moderate all independent variables; Managerial ownership, institutional ownership, brand name audits and tenure audits on the integrity of financial statements. This research is expected to be able to contribute in determining the policies of users of financial statements as well as being a reference for further research development. Companies need to further improve the integrity of financial reports as a policy fundamental and as a form of information transparency for companies and other stakeholders.

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Synthesis of New Pyrazolones and Fused Pyrazole Derivatives as Antimicrobial Agents

Cited by 5 publications

References 44 publications

Implementasi Sistem Pengendalian Mutu Pada Kantor Akuntan Publik Abc Dengan Basis Value

Implementasi Sistem Pengendalian Mutu Pada Kantor Akuntan Publik Abc Dengan Basis Value

Pengaruh corporate social responsibility dan good corporate governance terhadap agresivitas perpajakan

The Effect of Ownership Structure, Audit Brand Name and Audit Tenure on the Integrity of Financial Reports with Firm Size as a Moderating Variable

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