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Key audit matters and their impact on the financial statements of listed entities

Pencipta
Botez, Daniel; Oana-Ancuta, Stangaciu; Melega, Anatol; Enachi, Mihaela 
Terbitan
Audit Financiar; Bucharest Vol. 23, Iss. 1, (2025): 164-179. DOI:10.20869/AUDITF/2025/177/004 
Subyek
AUDITING; FINANCIAL STATEMENTS; LFAR 
Akses
0 
Array

Readiness for implemented sustainable procurement in Indonesian government construction project

Pencipta
Ade Achmad Al Fath; Dyah Erny Herwindiaty; Wibowo, Mochamad Agung; Sari, Endah Murtiana 
Terbitan
Buildings; Basel Vol. 14, Iss. 5, (2024): 1424. DOI:10.3390/buildings14051424 
Subyek
FINANCE, PUBLIC; GOVERNMENT PROCUREMENT 
Akses
10 
Array

Accountability and fiscal transfer : the perfect duo for enhancing the regional economy

Pencipta
Bakri, Muhammad Rafi Bakri; Bagiada, Putu Permana; Yogantari, Ni Luh Rosinta; Marlina, Luh Sri 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 10, No. 1, (Juni 2024): 105-122. DOI: 10.28986/jtaken.v10i1.1639 
Subyek
PUBLIC ACCOUNTABILITY 
Akses
1 
Array

Blockchain technology : challenges and opportunities in public finance

Pencipta
Mackenzie 
Terbitan
São Paulo Vol. 25, (2024): 1-29. DOI:10.1590/1678-6971/eRAMR240208 
Subyek
FINANCE, PUBLIC 
Akses
2 
Array

Trends and insights in sustainability accounting in the public sector : unveiling the research landscape

Pencipta
Jasni, Nur Syuhada; Kamarudin, Siti Nurhazwani 
Terbitan
International Journal of Economics and Financial Issues; Mersin Vol. 14, Iss. 4, (2024): 163-171. DOI:10.32479/ijefi.16547 
Subyek
ACCOUNTING; FINANCE, PUBLIC - ACCOUNTING 
Akses
1 
Array

Readiness for implemented sustainable procurement in Indonesian government construction project

Pencipta
Al Fath, Ade Achmad; Herwindiaty, Dyah Erny; Wibowo, Mochamad Agung; Sari, Endah Murtiana 
Terbitan
Buildings; Basel Vol. 14, Iss. 5, (2024): 1424. DOI:10.3390/buildings14051424 
Subyek
GOVERNMENT PROCUREMENT; FINANCE, PUBLIC 
Akses
2 
Array

A panel data analysis of the effect of audit quality on financial statement fraud

Pencipta
Maryam Yousefi Nejad; Ahmed Sarwar Khan; Othman, Jaizah 
Terbitan
Asian Journal of Accounting Research; Bingley Vol. 9, Iss. 4, (2024): 422-445. DOI:10.1108/AJAR-04-2023-0112 
Subyek
FINANCIAL STATEMENTS; AUDITING; FRAUD 
Akses
2 
Array

The effectiveness of the auditors opinion on the internal controls over financial reporting

Pencipta
Radu, Camelia ; Zanella, Aline Segalin 
Terbitan
Journal of Financial Crime; London Vol. 30, Iss. 4, (2023): 927-939. DOI:10.1108/JFC-05-2022-0103 
Subyek
FINANCIAL STATEMENTS; AUDITING 
Akses
2 
Array

Financial statement fraud detection in the digital age

Pencipta
Kasztelnik, Karina; Jermakowicz, Eva K 
Terbitan
 
Subyek
FINANCIAL STATEMENTS; FRAUD 
Akses
0 
Array

Financial statement fraud detection in the digital age

Pencipta
Kasztelnik, Karina; Jermakowicz, Eva K 
Terbitan
The CPA Journal; New York Vol. 94, Iss. 3/4, (Mar/Apr 2024): 32-39 
Subyek
FINANCIAL STATEMENTS; FRAUD 
Akses
1 
Array

Auditor attributes during three different stages of professional development

Pencipta
Moyes, Glen D; Arnold, Allen G; Cary, Cindi L; Anandarajan, Asokan 
Terbitan
Journal of Business and Accounting; San Diego Vol. 15, Iss. 1, (Fall 2022): 67-85 
Subyek
AUDITING; FINANCIAL STATEMENTS 
Akses
1 
Array

Tax reform in Indonesia : the transformation from Directorat General of Taxes to the state revenue agency

Pencipta
Sukarno, Edy 
Terbitan
International Journal of Professional Business Review; São Paulo Vol. 9, Iss. 10, (2024): 1-21. DOI:10.26668/businessreview/2024.v9il0.4906 
Subyek
FINANCE, PUBLIC 
Akses
0 
Array

Determinants of procurement performance of works project in public organizations

Pencipta
Minja, Monica Ewald  
Terbitan
 
Subyek
GOVERNMENT PROCUREMENT; FINANCE, PUBLIC 
Akses
0 
Array

Good governance within public participation and national audit for reducing corruption

Pencipta
Su, Huishui; Lu, Yu; Lyulyov, Oleksii; Pimonenko, Tetyana 
Terbitan
Sustainability; Basel Vol. 15, Iss. 9, (2023): 7030. DOI:10.3390/su15097030 
Subyek
AUDITING; CORRUPTION; PUBLIC ACCOUNTABILITY 
Akses
64 
Array

Financial distress and the commitment to promoting innovation in state-owned enterprises : a critical perspective

Pencipta
Ansyah, Rahmat Husein Andri; Firmansyah, Akbar Maulana  
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 9, No. 1, (June 2023): 1-16. DOI: 10.28986/jtaken.v9i1.1088 
Subyek
GOVERNMENT BUSINESS ENTERPRISES; FINANCE, PUBLIC 
Akses
55 
Array

The implementation of utilizing government capital funds policy in the Indonesia Logistics Bureau

Pencipta
Khaq, Akhsanul; Akbar, Bahrullah; Effendy, Khasan; Lukman, Sampara  
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 9, No. 1, (June 2023): 17-38. DOI: 10.28986/jtaken.v9i1.1262 
Subyek
GOVERNMENT BUSINESS ENTERPRISES; FINANCE, PUBLIC; ECONOMIC POLICY 
Akses
88 
Array

Fraud hexagon : detection of fraud of financial report in state-owned enterprises in Indonesia

Pencipta
Sudrajat, Sudrajat; Suryadnyana, Nyoman Adhi; Supriadi, Taufiq 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 9, No. 1, (June 2023): 87-102. DOI: 10.28986/jtaken.v9i1.1358 
Subyek
FRAUD; FINANCIAL STATEMENTS; GOVERNMENT BUSINESS ENTERPRISES 
Akses
61 
Array

The transparency level of local governments in Indonesia : does the level of financial health matter?

Pencipta
Yuniar, Muhamad Rizal; Firmansyah, Amrie 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 9, No. 1, (June 2023): 123-150. DOI: 10.28986/jtaken.v9i1.1195 
Subyek
FINANCE, PUBLIC; LOCAL GOVERNMENT 
Akses
54 
Array

The determination of state budget governance of Indonesian public higher education institutions post COVID-19 pandemic

Pencipta
Alfarizi, Muhammad 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 9, No. 1, (June 2023): 151-171. DOI: 10.28986/jtaken.v9i1.1024 
Subyek
FINANCE, PUBLIC 
Akses
52 
Array

Investigating accountability of state subsidies for political parties

Pencipta
Kurniawati, Chandra Puspita; Muhtar, Entang Adhy; Sandha, Oktarika Ayoe; Suntharanurak, Sutthi; Pancasilawan, Ramadhan 
Terbitan
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara (JTAKEN); Jakarta Vol. 9, No. 2, (Dec 2023): 201-225. DOI: 10.28986/jtaken.v9i2.1241 
Subyek
PUBLIC, FINANCE; PUBLIC ACCOUNTABILITY 
Akses
37