Wiralestari lestari - Academia.edu (original) (raw)
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HEC Montréal (Ecole des Hautes Etudes Commerciales)
Syarif Hidayatullah State Islamic University, Jakarta
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Corporate governance mechanism is a chain mechanism that direct and control a company with the pu... more Corporate governance mechanism is a chain mechanism that direct and control a company with the purpose of the company's operations in line with the stakeholders' interest. Audit committee is an essential pillar of corporate governance in establishing integrity and quality financial reporting. The research aimed to testify the impact of audit committee toward financial reporting's quality in non-financial issuers listed in Indonesia Stock Exchange. The findings of the research indicated that the audit committee had significant impact on financial reporting's quality:
Indonesia adheres two board systems. They are board of commissioners and board of directors who h... more Indonesia adheres two board systems. They are board of commissioners and board of directors who have authority and distinct responsible in accordance with their each functions. It is mandated by the statutes and regulations where policymakers are done by board of directors, while the monitoring are done by board of commissioners. The research aimed to testify how the mechanism of corporate governance which was the board of commissioners' characteristics affected on financial report's quality. The research conducted within 82 samples of non-financial corporates which were listed in Indonesia Stock Exchange. The data analysis of hypothesis testing applied descriptive analysis and multiple regression analysis by using SPSS version 20. The research discovers that board of commissioners' characteristics does not affect significantly toward financial reporting's quality. It shows that board of commissioners are less efficient in monitoring financial reporting's quality.
Kombinasi bisnis merupakan terminologi akuntansi yang substansinya di Indonesia dibahas dalam Per... more Kombinasi bisnis merupakan terminologi akuntansi yang substansinya di Indonesia dibahas dalam Pernyataan Standar Akuntansi Keuangan (PSAK) 22 yang telah direvisi pada tahun 2010. Transaksi kombinasi menurut PSAK 22 revisi tahun 2010 terjadi ketika suatu entitas memperoleh pengendalian atas entitas lain yang berupa bisnis. Disini yang dimaksud dengan pengendalian adalah kekuasaan untuk mengatur kebijaksanaan keuangan dan operasi suatu entitas demi memperoleh manfaat dari aktivitas entitas tersebut. Kombinasi bisnis melibatkan 2 pihak, yakni entitas pengakuisisi dan entitas yang diakuisisi. Pihak pengakuisisi merupakan entitas yang memperoleh pengendalian atas entitas yang diakuisisi dalam transaksi bisnis. Sebaliknya, entitas yang diakuisisi, atau disebut juga entitas target, merupakan entitas yang dalam transaksi kombinasi bisnis dikendalikan oleh entitas lain (entitas pengakuisisi). PSAK 33 direvisi taun 2010 cenderung menggunakan istilah entitas dibanding perusahaan. PSAK 22: Kombinasi Bisnis, merupakan pengadopsian dari Standar Akuntansi Internasional, yakni Internasional Finansial Reporting Standard (IFRS) 3 tahun 2008. IFRS 3 pada awalnya terbit tahun 2004 sebagai pengganti dari
Corporate governance mechanism is a chain mechanism that direct and control a company with the pu... more Corporate governance mechanism is a chain mechanism that direct and control a company with the purpose of the company's operations in line with the stakeholders' interest. Audit committee is an essential pillar of corporate governance in establishing integrity and quality financial reporting. The research aimed to testify the impact of audit committee toward financial reporting's quality in non-financial issuers listed in Indonesia Stock Exchange. The findings of the research indicated that the audit committee had significant impact on financial reporting's quality:
Indonesia adheres two board systems. They are board of commissioners and board of directors who h... more Indonesia adheres two board systems. They are board of commissioners and board of directors who have authority and distinct responsible in accordance with their each functions. It is mandated by the statutes and regulations where policymakers are done by board of directors, while the monitoring are done by board of commissioners. The research aimed to testify how the mechanism of corporate governance which was the board of commissioners' characteristics affected on financial report's quality. The research conducted within 82 samples of non-financial corporates which were listed in Indonesia Stock Exchange. The data analysis of hypothesis testing applied descriptive analysis and multiple regression analysis by using SPSS version 20. The research discovers that board of commissioners' characteristics does not affect significantly toward financial reporting's quality. It shows that board of commissioners are less efficient in monitoring financial reporting's quality.
Kombinasi bisnis merupakan terminologi akuntansi yang substansinya di Indonesia dibahas dalam Per... more Kombinasi bisnis merupakan terminologi akuntansi yang substansinya di Indonesia dibahas dalam Pernyataan Standar Akuntansi Keuangan (PSAK) 22 yang telah direvisi pada tahun 2010. Transaksi kombinasi menurut PSAK 22 revisi tahun 2010 terjadi ketika suatu entitas memperoleh pengendalian atas entitas lain yang berupa bisnis. Disini yang dimaksud dengan pengendalian adalah kekuasaan untuk mengatur kebijaksanaan keuangan dan operasi suatu entitas demi memperoleh manfaat dari aktivitas entitas tersebut. Kombinasi bisnis melibatkan 2 pihak, yakni entitas pengakuisisi dan entitas yang diakuisisi. Pihak pengakuisisi merupakan entitas yang memperoleh pengendalian atas entitas yang diakuisisi dalam transaksi bisnis. Sebaliknya, entitas yang diakuisisi, atau disebut juga entitas target, merupakan entitas yang dalam transaksi kombinasi bisnis dikendalikan oleh entitas lain (entitas pengakuisisi). PSAK 33 direvisi taun 2010 cenderung menggunakan istilah entitas dibanding perusahaan. PSAK 22: Kombinasi Bisnis, merupakan pengadopsian dari Standar Akuntansi Internasional, yakni Internasional Finansial Reporting Standard (IFRS) 3 tahun 2008. IFRS 3 pada awalnya terbit tahun 2004 sebagai pengganti dari