Results 1 to 10 of about 898,600 (261)

RISK DISCLOSURE AND EARNINGS QUALITY IN INDONESIA BANKING INDUSTRIES: FAIR VALUE, DIVERSIFICATION, FINANCIAL STABILITY

Riset Akuntansi dan Keuangan Indonesia, 2022
High earnings quality can reflect a company’s actual performance. Stakeholder needs high earnings quality as earnings information is used for decision-making by stakeholder. This study investigates the effect of fair value, diversification, and financial
Javier Reynold Prisadi, Amrie Firmansyah
doaj   +1 more source

Corporate strategies and tax avoidance: Does corporate social responsibility matter?

Jurnal Ekonomi dan Bisnis, 2022
This study aims to empirically analyze the effects of corporate diversification, customer concentration, and related party transactions (RPTs) on tax avoidance.
Deddy Sismanyudi, Amrie Firmansyah
doaj   +1 more source

Government Reporting and Quality of Public Services: Are They Twins?

Journal of Accounting and Investment, 2022
Research aims: This study aims to analyze the effect of audit findings and audit recommendation follow-up on the quality of public services through the quality of financial reports.
Puspa Kusuma Pertiwi, Puji Wibowo
doaj   +1 more source

Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia?

Riset Akuntansi dan Keuangan Indonesia, 2022
This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance’s role in moderating these associations.
Eta Fasita, Amrie Firmansyah, Ferry Irawan   +2 more
doaj   +1 more source

Performance audit as a tool oriented at the accountability of public finance spending in Poland against the background of UK practices [PDF]

Zeszyty Teoretyczne Rachunkowości, 2015
In recent years, public finance spending in Poland has been subject to citizens’ critical assessment. It forces public finance sector units to introduce tools that will enable the effectiveness of actions within this area to be scrutinized.
Anna Bartoszewicz
doaj   +3 more sources

Analyzing Conceptual Foundations of International and Russian Standards of Finance Accounting in Public Sector

Вестник Российского экономического университета имени Г. В. Плеханова, 2023
The article studies elements and items of finance accounting adopted by concepts of finance accounting in public sector for ISFA and Russian conceptual foundations of public sector organizations.
L. B. Trofimova
doaj   +1 more source

E-Finance : Mitigation of Fraud Tendency in Indonesia

IJEBD (International Journal of Entrepreneurship and Business Development), 2022
Purpose: This research aims to determine the application of e-finance in the Lumajang Regency DPUTR and its role in improving internal control and mitigating fraud risk with fraud diamond theory analysis.
Imanita Septian Rusdianti, Ririn Irmadariyani, Alwan Sri Kustono   +2 more
doaj   +1 more source

Mediation in proceedings involving the public finance sector entities (in the light of Art. 54a of the Public Finance Act)

Opolskie Studia Administracyjno-Prawne, 2020
The amendment to the Public Finance Act (adding Article 54a) and to the Act on the responsibility for a breach of public finance discipline of 2017, introduced the possibility of concluding a settlement regarding the disputed civil law liabilities by ...
Monika Haczkowska
doaj   +1 more source

DUTIES OF A UNIT BELONGING TO THE PUBLIC FINANCE SECTOR WITH RESPECT TO DOCUMENTATION OF MANAGEMENT AUDIT

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
The paper discusses the issue of control in the public finance sector. The issue in question is particularly important in the context of transition from heavily bureaucratic financial control of the public finance sector entities used so far to the ...
Anna Mucha
doaj   +12 more sources

The Medical Fund in the Public Finance Sector

Studia Iuridica Lublinensia, 2022
The aim of this study is to determine the legal status of the Medical Fund as a state special-purpose fund, the sources of its financing and the rules of the disposal of public funds, as well as its place in the public finance sector.
Paweł Lenio
doaj   +1 more source