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The roles of political power in budget process : how to accomodate them? a case study

Pencipta
Zarista, Eden; Ichsan, Muhammad  
Terbitan
JTAKEN; Jakarta Vol. 6, No. 1, (June 2020): 87 - 102. DOI: 10.28986/jtaken.v6i1.412 
Subyek
FINANCE, PUBLIC; BUDGET 
Akses
131 

Do the government expenditure audits correlates with corruption in the public procurement?

Pencipta
Yanto, Deri; Adrison, Vid  
Terbitan
JTAKEN; Jakarta Vol. 6, No. 1, (June 2020): 19 - 33. DOI: 10.28986/jtaken.v6i1.378 
Subyek
FINANCE, PUBLIC; CORRUPTION; BPK 
Akses
141 
Array

The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses

Pencipta
Allee, Kristian D; Yohn, Teri Lombardi 
Terbitan
The Accounting Review; Sarasota Vol. 84, Iss. 1, (Jan 2009): 1-25 
Subyek
FINANCIAL STATEMENTS; FINANCIAL REPORTS 
Akses
178 
Array

Financial statement analysis of logistics service providers : ways of enhancing performance

Pencipta
Hofmann, Erik; Lampe, Kerstin 
Terbitan
International Journal of Physical Distribution & Logistics Management; Bradford Vol. 43, Iss. 4, (2013): 321-342 
Subyek
FINANCIAL STATEMENTS; FINANCIAL REPORTS 
Akses
149 
Array

The impact of long-lived non-financial assets depreciation/amortization method on financial statements

Pencipta
Kozlovska, Ieva 
Terbitan
Copernican Journal of Finance and Accounting; Torun Vol. 4, Iss. 2, (2015): 91-108 
Subyek
ACCOUNTING; FINANCIAL STATEMENTS; FINANCIAL REPORTS;  
Akses
165 
Array

Regional financial transparency towards independence of development and good governance

Pencipta
Suryana, Eka Pala; Miftahul, Akla 
Terbitan
Journal of Indonesian Legal Studies; Semarang Vol. 5, Iss. 1, (May 2020): 75-94. DOI:10.15294/jils.v5i1.34132 
Subyek
FINANCE, PUBLIC 
Akses
123 
Array

Dependence of the state of public finances on their transparency and the level of corruption in a country

Pencipta
Shkolnyk, Inna; Kozmenko, Olga; Nowacki, Robert; Mershchii, Borys 
Terbitan
Economics & Sociology; Ternopil Vol. 13, Iss. 4, (2020): 281-296. DOI:10.14254/2071-789X.2020/13-4/18 
Subyek
FINANCE, PUBLIC; PUBLIC ADMINISTRATION 
Akses
150 
Array

Determinants of fraud tendency in the management of village funds

Pencipta
Widhiastuti, Ratieh; Utaminingtyas, Tri Hesti; Wahyuningsih, Ismi. 
Terbitan
Journal of Advanced Research in Law and Economics; Craiova Vol. 11, Iss. 4(50), (Summer 2020): 1482-1489. DOI:10.14505/jarle.v11.4(50).44 
Subyek
FINANCIAL STATEMENTS; FRAUD; FINANCE, PUBLIC 
Akses
151 
Array

Factors influencing audit opinion of the Indonesian municipal governments’ financial statements

Pencipta
Pamungkas, Bambang; Ibtida, Reisya; Avrian, Cendy. 
Terbitan
Cogent Business & Management; Abingdon Vol. 5, Iss. 1, (Jan 2018). DOI:10.1080/23311975.2018.1540256 
Subyek
FINANCIAL STATEMENTS; FINANCE, PUBLIC - AUDITING; FINANCE, PUBLIC - ACCOUNTING 
Akses
221 
Array

Empirical evidence of IFRS studies in Indonesia

Pencipta
Ernawati, Dwi; Y. Anni Aryani. 
Terbitan
Jurnal Akuntansi dan Auditing Indonesia; Yogyakarta Vol. 23, Iss. 2, (2019): 65-77. DOI:10.20885/jaai.vol23.iss2.art1 
Subyek
FINANCIAL STATEMENTS; ACCOUNTING 
Akses
123 
Array

Does the characteristics of regional government and complexity affect on the disclosure regional financial statements?

Pencipta
Hardiningsih, Pancawati; Januarti, Indira; Srimindarti, Ceacilia; Rachmawati, Meita Oktaviani. 
Terbitan
Jurnal Akuntansi dan Auditing Indonesia; Yogyakarta Vol. 23, Iss. 2, (2019): 106-116. DOI:10.20885/jaai.vol23.iss2.art5 
Subyek
FINANCIAL STATEMENTS; FINANCE, PUBLIC - ACCOUNTING 
Akses
156 
Array

The analysis of the factor that causes fraudulent financial reporting with fraud diamond

Pencipta
Ni Komang Astri Yulistyawati; I Made Sadha Suardikha; Sudana, I Putu. 
Terbitan
Jurnal Akuntansi dan Auditing Indonesia; Yogyakarta Vol. 23, Iss. 1, (2019): 1-10. DOI:10.20885/jaai.vol23.iss1.art1 
Subyek
FINANCIAL STATEMENTS; FRAUD 
Akses
171 
Array

The factors that influence audit quality by earnings surprise benchmark

Pencipta
Aqmarina, Vina; Yendrawati, Reni. 
Terbitan
Jurnal Akuntansi dan Auditing Indonesia 
Subyek
AUDITING; FINANCIAL STATEMENTS 
Akses
140 
Array

Audit Risk Alert, General Accounting and Auditing Developments―2019/20

Pencipta
Georgiades, George 
Terbitan
Miller GAAS Update Service; Riverwoods Vol. 20, Iss. 4, (Feb 29, 2020): 1-7. 
Subyek
AUDITING; ACCOUNTING; FINANCIAL STATEMENTS; RISK MANAGEMENT 
Akses
351 
Array

Audit risk alert, general accounting and auditing developments―2020/21 (part 1 of 3)

Pencipta
Georgiades, George, CPA. 
Terbitan
Miller GAAS Update Service; Riverwoods Vol. 21, Iss. 4, (Feb 28, 2021): 1-14. 
Subyek
AUDITING; ACCOUNTING; FINANCIAL STATEMENTS; RISK MANAGEMENT 
Akses
188 
Array

Audit risk alert, general accounting and auditing developments--2020/21 (Part 2 of 3)

Pencipta
Georgiades, George, CPA. 
Terbitan
Miller GAAS Update Service; Riverwoods Vol. 21, Iss. 5, (Mar 15, 2021): 1-9. 
Subyek
AUDITING; ACCOUNTING; FINANCIAL STATEMENTS; RISK MANAGEMENT 
Akses
163 
Array

Audit risk alert, general accounting and auditing developments--2020/21 (part 3 of 3)

Pencipta
Georgiades, George, CPA. 
Terbitan
Miller GAAS Update Service; Riverwoods Vol. 21, Iss. 6, (Mar 30, 2021): 1-12. 
Subyek
AUDITING; ACCOUNTING; FINANCIAL STATEMENTS; RISK MANAGEMENT 
Akses
200 
Array

Audit opinion and fraud in local government : case of Indonesia

Pencipta
Hikam, Saeful; Nainggolan, Yunieta Anny; Rizkarmen, Muhammad. 
Terbitan
Bisnis & Birokrasi; Depok Vol. 27, Iss. 3, (Sep 2020): 107-118. DOI:10.20476/jbb.v27i3.12108 
Subyek
FINANCE, PUBLIC - AUDITING; PUBLIC ADMINISTRATION 
Akses
135 

The role of revenues in reducing local government fiscal distress : an empirical study in Indonesia

Pencipta
Ansori, Al; Nasir, Nasir; Diantimala, Yossi; Abdullah, Syukriy 
Terbitan
The Journal of Asian Finance, Economics and Business Vol. 8 No. 6, (2021): 0597-0607. DOI: 10.13106/jafeb.2021.vol8.no.6.0597.  
Subyek
FINANCE, PUBLIC; LOCAL FINANCE - INDONESIA 
Akses
118 

Financial statements disclosure on Indonesian local government websites: A quest of its determinant(s)

Pencipta
Wahyudin, Nor; Hudaya, Muhammad; Novriyandana, Rifqi. 
Terbitan
Asian Journal of Accounting Research; Bingley Vol. 4, Iss. 1, (2019): 112-128. DOI:10.1108/AJAR-06-2019-0043. 
Subyek
LFAR, FINANCIAL STATEMENTS 
Akses
148