Results 1 to 10 of about 608 (112)

APPLICATION OF INTERNAL FINANCIAL STATEMENTS IN BUDGETARY USER MANAGEMENT IN CROATIA

Economic Review, 2011
The subject of this paper is to investigate the level of use of the internal financial statements of budgetary users in their management process. The main objective of this paper is to determine the importance of internal financial statements prepared ...
Vesna Vašiček, Verica Budimir, Mirjana Hladika   +2 more
doaj   +6 more sources

Internal auditor competence and internal control: Improving internal audit quality to prevent fraudulent financial statements

Cogent Business & Management
State-Owned Enterprises (BUMNs) in Indonesia are faced with challenges due to the weak prevention of fraudulent financial statements. The prevention of fraudulent financial statements has long been a subject of discussion.
R. Ait Novatiani, R. Wedi Rusmawan Kusumah, Winwin Yadiati, Radhi Abdul Halim Rachmat, Andry Arifian Rachman   +4 more
doaj   +3 more sources

The Internal Control And Financial Statements As Moderating Of Ethical Climate

Jurnal Akuntansi, 2022
This study aims to analyze the effect of the government's internal control system on the government of financial statements quality with the moderating role of the ethical climate of the organization.
Xaverius M Y Janwarin, I Made Narsa
doaj   +2 more sources

Internal and external subjects of financial control over the reliability of financial statements

Путеводитель предпринимателя
The article substantiates the relevance of research into issues of increasing the reliability of financial reporting. In this regard, the formation of an effective system of financial control over accounting reporting is identified as a primary task.
E. A. Naumova
doaj   +2 more sources

Improving the methodology of internal control of financial statements as a tool for managing the activities of the organization [PDF]

E3S Web of Conferences, 2023
In modern conditions the issues of providing the management of the economic entity with timely and reliable information about the financial and economic activities of the organization become particularly important.
Klychova Guzaliya, Zakirova Alsou, Khusainova Amina, Zalilova Zariya, Mavlieva Leysan, Bakirova Ramzilya   +5 more
doaj   +1 more source

Effect of Internal Control, Accountability, and Transparency of Financial Statements on the Financial Statements Quality (Case Study on Amil Zakat Institute of the Indonesian Zakat Initiative)

Journal of Accounting and Finance in Emerging Economies, 2023
Purpose: This study seeks to examine the impact of internal control, accountability, and transparency on the quality of financial statements. Methodology: Data for this study was primarily collected through questionnaires distributed to respondents ...
Indra Setiawan, Hestianisari, Putri Anjelina   +2 more
doaj   +1 more source

The Quality of Financial Statements with Human Resource Competence as Moderating Variables

Jurnal Ilmiah Akuntansi, 2023
This study aims to examine the effect of accounting information systems, internal audit and human resource competencies on the quality of financial statements. This study also tested the variable of human resource competence as a moderating variable. The
Diana Frederica, Villery Cristina, Agus Munandar   +2 more
doaj   +1 more source

Internal control system as a fraud management element in the company [PDF]

E3S Web of Conferences, 2023
The article examines the internal control system as an element of countering and combating corporate fraud in the organization, analyzes the possible risks of malicious actions in the organization strategic areas. The methods of internal fraud management
Efremova Elena I., Zatsarinnaya Elena I., Soloshenko Anna A.   +2 more
doaj   +1 more source

Influence of Internal Audit On the Quality of Financial Statements

Jurnal Ekonomi, Bisnis & Entrepreneurship, 2020
The quality of financial reports is one of the critical aspects for capital owners in assessing the company's success in its business. Previous research has shown a positive relationship between internal audits and the presentation of quality financial statements.
Maulana Yusup, Djadjun Juhara
openaire   +2 more sources

Dampak Kualitas Laporan Keuangan Perusahaan Badan Usaha Milik Negara Terhadap Efisiensi Investasi

Jurnal Akuntansi, 2020
This study aims to investigate the effects of financial statements’ quality towards over/under investment, the internal controls’ implementation towards over/under investment, and moreover the internal control as a moderating variable to strengthen the ...
Novita Sherla Hariyanto, Tarsisius Renald Suganda, Putu Indrajaya Lembut   +2 more
doaj   +1 more source