Sebagai sebuah lembaga yang melayani masyarakat, pemerintah desa berkewajiban untuk mempertanggungjawabkan keuangan negara yang dikelolanya. Namun berdasarkan data, masih banyak ditemui praktik ...kecurangan (fraud) yang terjadi dalam pemerintahan desa. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi terjadinya kecurangan (fraud) dalam pengelolaan dana pemerintahan desa. Analisis data dilakukan melalui regresi linier berganda. Data penelitian berupa data primer melalui instrumen kuisioner dengan convenience sampling sebagai teknik yang digunakan dalam pengambilan sampel penelitian. Secara parsial hasilnya menunjukkan variabel penyajian laporan keuangan desa dan pengendalian internal tidak berpengaruh terhadap terjadinya kecurangan (fraud). Sedangkan budaya etis organisasi dan religiusitas berpengaruh negatif terhadap terjadinya kecurangan (fraud).
This publication includes financial transactions (both net acquisition of financial assets and net incurrence of liabilities), by institutional sector (non-financial corporations, financial ...corporations, general government, households and non-profit institutions serving households, total economy and rest of the world) and by financial operation.
The purpose of this study was to determine how the quality of financial statement information on PT. Perkebunan Nusantara XIV is seen from biological assets recognition, measurement, and disclosure ...in terms of concept maqashid al-sharia and PSAK 69. This type of research is qualitative research with an interpretive paradigm approach. The results showed that PT. Perkebunan Nusantara XIV, in terms of recognition, measurement, and disclosure of biological assets, was by the applicable standards, namely the statement of PSAK 69: Agriculture. With the accounting treatment of biological assets following the applicable PSAK, the quality of financial statement information becomes relevant and reliable so that it makes it easy for users to understand financial statements. Especially for management, it can be used as the basis for making the right decisions. Judging from the concept of maqashid al-sharia, researchers have not been able to reveal the overall implementation of this concept in the work environment of PT. Perkebunan Nusantara XIV. Nevertheless, in applying the maqashid al-shariah concept, the head of the accounting and reporting division has implemented managing biological assets and preparing financial reports so that the financial reports are relevant and reliable.
Purpose: This study aims to know the impact of applying the precautionary measures of the (Corona-19) pandemic on the preparation of financial reports through its impact on accounting policies and ...the hypothesis of the continuity principle, and the events subsequent to the preparation of financial reports in the Kingdom of Saudi Arabia, and what is the uniform work that the establishments must do.
Method: In its assessment of the effects of the epidemic and its assumptions related to the preparation of financial reports and the assessment of the appropriateness of preparing the financial statements according to what was mentioned at the end of the fiscal year, the study used an electronic survey list that was distributed to a sample of (82) respondents, and the study followed the descriptive analytical approach. Data analysis by the statistical program (SPSS), according to the five-point Likert model.
Theoretical reference: There is no theoretical justification against our own elaborated model as it is exploratory in nature.
Results and conclusion: The study found that there is a positive relationship between the application of precautionary measures for the (Corona-19) pandemic and the variables of the study. we have excluded the viewpoint of reporting expectations of user groups in making decisions during a pandemic.
•Dual-class structures create a gap (“wedge”) between voting and cash flow rights.•Wedge is correlated with older, smaller, more profitable, and less leveraged firms.•Larger wedge is associated with ...a higher quality of financial reporting.•Wedge does not incentivize earnings manipulation and thus should not be restricted.
Dual-class capital structures create a gap (“wedge”) between voting and cash flow rights. Our analysis indicates that the larger the wedge, the higher the quality of financial reporting, reflecting a tradeoff between the dilution of voting rights and enhancement of the credibility of information provided to investors. It suggests that increasing management’s insulation from the market for corporate control is stronger than agency costs, reducing motivation to manipulate earnings. Moreover, better quality reporting allows for attracting second-class investors who agree to a larger wedge. Therefore, concerning financial reporting, a nuanced regulation restricting wedge size may not be more effective.
Financijski izvještaji pružaju podatke o jezgrovitim ekonomskim transakcijama. Lica koja koriste informacije iz izvještaja susreću se s velikom količinom informacija, pa samim tim mogu da se nađu u ...situaciji da zanemare one koje su ključne. Međutim, ako se prilikom kreiranja financijskih izvještaja primjenjuju neke manipulativne tehnike u cilju prikazivanja boljih rezultata poslovanja, dolazi do narušavanja kvaliteta izvještaja. Veliki broj financijskih prijevara doveo je do ogromnog nepovjerenja u sustav financijskog izvještavanja i računovodstveno-revizorsku profesiju. Naime, oni su često optuživani da su prouzrokovali prijevaru, ali isto tako i da su odgovorni za gubitak povjerenja u pouzdanost financijskih izvještaja. Pod pojmom prijevare podrazumijeva se profitiranje pomoću nedozvoljenih radnji, postupaka ili trikova, a to uglavnom podrazumijeva krađu sredstava, informacija, primjenu i uporabu imovine bez dozvole. Kako bi se spriječile i otkrile kriminalne radnje u financijskim izvještajima, računovodstvena profesija se koristi forenzičnim računovodstvom. Zadatak ovog vida računovodstva je da kroz primjenu zakonom dozvoljenih postupaka i sredstava istraži prijevare u izvještajima.
Financial statements provide data on core economic transactions. People who use information from reports are faced with a large amount of information, so they can find themselves in a situation where they ignore key information. However, if some manipulative techniques are applied during the creation of financial reports in order to show better business results, the quality of the report is impaired. A large number of financial frauds led to a huge mistrust in the financial reporting system and the accounting and auditing profession. Namely, they are often accused of causing fraud, but also of being responsible for the loss of confidence in the reliability of financial reports. The term fraud means profiting by means of illegal actions, procedures or tricks, and it mainly means the theft of funds, information, application and use of property without permission. Namely, in order to prevent and detect criminal acts in financial reports, the accounting profession uses forensic accounting. The task of this type of accounting is to investigate fraud in reports through the application of procedures and means permitted by law.
•We use methods of textual analysis to study the effects of the 2008 financial crisis and Basel III regulations on banks’ financial reports.•Financial reports of Israeli banks between 2007 and 2018 ...are analyzed using LDA topic modeling.•Following the 2008 crisis, banks are more focused on credit and liquidity risks and stress testing, while less on market risk and VaR.•The introduction of Basel III' regulation further increased the focus on credit risk and reduced the interest in market risk.
We study the effects of the 2008 crisis and Basel III guidelines on the content of the financial reports of Israeli banks, which are highly regulated and follow the Basel guidelines. Our findings, which are based on LDA topic modeling and term frequency, indicate that already at the time of the crisis, Israeli banks had shifted the focus of their reports from market risk to credit and liquidity risks. The introduction of Basel III amplified this trend, where the reports focused on the new regulations of leverage and liquidity coverage ratios, while neglecting market risk and VaR methods.
En los últimos años, se han producido significativos avances para mejorar la inclusión social de las personas con discapacidad. Al respecto, la legislación europea ha establecido un marco normativo ...que compromete a las empresas en materia de diversidad e inclusión. Aunque el compromiso empresarial resulta clave para lograr la integración de este grupo social, es todavía limitado. El propósito de esta investigación es determinar la importancia que tiene la discapacidad en informes anuales no financieros, tomando como muestra las empresas de mayor capitalización bursátil por sectores del IBEX35 y el PSI20. Para ello, se realiza un análisis de contenido con ATLAS.ti, identificando cada iniciativa y su correspondencia con otros aspectos vinculados a la Responsabilidad Social Corporativa (RSC). Los resultados revelan un peso relativamente bajo de la discapacidad en estas memorias por la complejidad de estos documentos, reconociendo un mayor interés de las empresas del IBEX35 que de las del PSI20 por la inclusión y la diversidad. Los datos muestran un compromiso de las empresas ibéricas por la accesibilidad y la formación para lograr la inclusión laboral de las personas con discapacidad, pero también indican que sus actuaciones suelen responder al cumplimiento de las normativas y no a una voluntad verdaderamente comprometida con la sociedad.
Using unique propositions of systems and peoples approaches, this study aims to examine the tensegrity of internal control system, board’s ability and corporate governance practices (CGPs) by ...evaluating the impact of CGPs on the internal control system and the board of directors’ ability to manage and steer a company in an efficient manner. We analyse the moderation effect of the internal control system on the relationship between CGPs and board’s ability. We used confirmatory factor analysis (CFA) and structural equation modelling (SEM) to place evidence highlighting the impact of CGPs on the internal control system and board’s ability. The variables used were tested for endogeneity and the results found to be robust. The statistical strength of CGPs on internal control systems is found to be greater than the board’s ability. We documented that robust internal control system facilitates CG practices to improve the abilities of the board to attain corporate excellence by moderating the later variables by the former one. Our findings infer CG practices gives rise to a dynamic internal control system resulting in a better risk mitigation and reliable financial reporting and monitoring by the company’s agents, that is, the board of directors.
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