In the event the finance, effectiveness, and other specific intent audits are built-in, the BPK can challenge fraud threats or the procedure crossing the normal from the in the vicinity of upcoming, he expounded.
The outcome of strategic administration accounting on strategic supply chain as a result of inside and external orientation
Menurut aturan tersebut, jika terjadi kekosongan dalam jabatan kepala daerah dan wakil kepala daerah, tugas ini akan dijalankan oleh Sekretaris Daerah sampai ada penunjukan kepala daerah atau wakil kepala daerah yang baru.
“Hence, by auditing the funds, general performance, and some other reasons to research certain features, we're accessing which Command technique and danger evaluation from the ongoing technique were staying stalled,” BPK’s deputy chairman, Agus Joko Pramono, stated through an anti-corruption workshop on “Corruption Detection and Prevention” televised below on Tuesday.
"Saya rasa mereka ingin mengetahui pandangan saya ke depan apabila menjadi pimpinan KPK. Dan saya sudah sampaikan apa yang dalam pikiran saya," kata Agus.
IDI's Board is made up of 10 users from distinct supreme audit establishments. Get to know them improved in our "Meet up with the Board" collection.
Nama-nama yang lolos itu sudah diserahkan ke Presiden Jokowi untuk nantinya dikirim ke DPR guna menjalani tes akhir in good shape and good test. DPR nantinya memilih 5 orang untuk menjadi Pimpinan KPK.
Sedangkan Anggota II membawahi bidang pemeriksaan pengelolaan dan tanggung jawab keuangan negara bidang perekonomian dan perencanaan pembangunan nasional.
Impacts of loved ones entities on environmental disclosure: Inspecting the mediating function of earnings management and board independence
Usually, the requests are from law enforcement officers adopted up from BPK’s investigation or their very own investigation,” Pramono highlighted.
IDI creates International General public Products on many different topics appropriate for the work of SAIs. These publications adhere to a rigorous protocol of top quality assurance and they are freely available to all.
АНОТАЦІЯ This paper examines no matter whether family members-controlled and financially balanced firms observe earnings management. The information selection focuses on non-money corporations click here detailed over the Indonesia Stock Exchange for that fiscal year 2017–2019. Household and economically healthy companies are critical predictor variables for predicting earnings administration behavior. Jones’s (1991) modified cross-sectional design measures discretionary accruals (the earnings management indicator). This examine reveals a negative romantic relationship concerning family entities and earnings management procedures, suggesting that relatives-controlled firms are more likely to report a greater excellent of earnings.
In summary, the conclusions advise that spouse and children enterprises choose to exercise their oblique Command by Keeping a position around the supervisory board and owning a substantial percentage of the company’s stock corresponding to their socio-emotional prosperity agenda. On top of that, You will find there's non-linear Affiliation between family corporations and the disclosure of carbon emissions. Carbon emission overall performance decreases as loved ones share ownership rises to 53.one% but boosts when relatives equity exceeds this Lower-off level. Lastly, family members shareholders in non-polluted firms report bigger high-quality of carbon emission disclosure.
On very simple conditions, quite a few BPK groups have undertaken particular IDI Applications as project groups, individuals, facilitators and subject matter industry experts and also have accordingly boosted particular person and Skilled competence. My position around the IDI Board, I think, will help inspire the SAI to achieve for new institutional and individual milestones."
By BPK's audit, a weak control program in an establishment can be detected, he remarked, including the board then difficulties some advice aimed at bettering The interior Management procedure.