In case the finance, overall performance, and also other sure purpose audits are integrated, the BPK can undertaking fraud hazards or the process crossing the regular within the close to long term, he expounded.
tidak pernah dijatuhi pidana penjara berdasarkan putusan pengadilan yang telah mempunyai kekuatan hukum tetap karena melakukan tindak pidana yang diancam dengan hukuman five (lima) tahun atau lebih;
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“Therefore, by auditing the finances, general performance, and every other causes to investigate specific features, we're accessing which control method and risk evaluation from the ongoing process have been getting stalled,” BPK’s deputy chairman, Agus Joko Pramono, mentioned for the duration of an anti-corruption workshop on “Corruption Detection and Prevention” televised below on Tuesday.
carbon emission earnings management earnings good quality environmental high quality relatives-controlled companies spouse and children firms household supervisory board monetarily healthful corporations Indonesia management socio-emotional prosperity
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Sedangkan Anggota II membawahi bidang pemeriksaan pengelolaan dan tanggung jawab keuangan negara bidang perekonomian dan perencanaan pembangunan nasional.
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Hasil seleksi ini, kata Ateh, didapat berdasarkan penilaian yang dilakukan oleh penyedia jasa asesmen PT ARA Indonesia, suatu jasa layanan konsultan. Selain itu, penilaian juga dilakukan berdasarkan hasil evaluasi Pansel KPK terhadap masukan dari instansi negara dan masyarakat.
In this website Indonesian identify, there's no household title nor a patronymic, and the person really should be referred to via the supplied title, Pramono.
АНОТАЦІЯ This paper examines regardless of whether family-controlled and economically healthful companies practice earnings management. The info selection focuses on non-fiscal corporations outlined to the Indonesia Inventory Exchange to the fiscal 12 months 2017–2019. Family members and monetarily nutritious corporations are important predictor variables for predicting earnings administration actions. Jones’s (1991) modified cross-sectional model measures discretionary accruals (the earnings management indicator). This review reveals a negative partnership amongst loved ones entities and earnings administration practices, suggesting that family members-controlled companies are more likely to report an increased high-quality of earnings.
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“We also Participate in a role from the investigation process, repressive prosecution from the condition’s decline calculation, as well as provision of skilled testimony at trial.
This analyze also files that family members entities with fiscal complications have extra incentive to practice earnings management. Additionally, the research indicates that the involvement of a family member in executive positions results in reduce economic reporting top quality. Last but not least, this examine stories a nonlinearity association among household share ownership as well as the magnitude of earnings management. The study’s findings may guide policymakers in considering The prices and Added benefits affiliated with several amounts of ownership focus, specifically in the palms of relations.