[PDF][PDF] Can risk management improve the quality of local government's financial statements

E Nurlinda, A Maksum, R Bukit - International Journal of Innovation …, 2020 - researchgate.net
The purpose of this study is to analyse the determinants of the quality of financial statements
in the government of North Sumatra Province. The population of this study is all Regional …

The Influence of Auditor Independence, The Quality of Village Human Resources on The Audit Quality of Village Funds with the Role of Community as a Moderation …

E Erlina, DA Nuswantara, P Gultom - … of International Students …, 2023 - jp.feb.unsoed.ac.id
The effectiveness of using village funds, which still has not had an overall impact on
improving the welfare of village communities and the rise of cases of misuse of village funds …

[PDF][PDF] Can the Risk Management Implementation Intensify the Internal Auditor Expertise Finding Risk in Local Government?

AW Atmanegara, I Muda, AA Adnans - Technology, 2021 - researchgate.net
Many cases of fraud in the form of corruption and bribery are findings of external
examinations. It shows internal supervision is not sufficient. The internal supervision of …

[PDF][PDF] Implementing risk management in local authorities: An exploratory case study of Moroccan municipalities

H Haddad - Int. J. Public Policy and Admini. Res, 2023 - researchgate.net
Contribution/Originality: This research contributes to filling the existing gap in the literature
regarding risk management implementation in the public sector and particularly in local …

[PDF][PDF] Determinants on the extent of enterprise risk management (ERM) disclosure in annual reporting: an Indonesian study

DL Rahmawati, K Prasetyo - … Journal of Innovation, Creativity and Change, 2020 - ijicc.net
This study aims to analyse factors that determine the extent of Enterprise Risk Management
(ERM) disclosure in a company's annual report. This study analysed manufacturing …

[PDF][PDF] Implementation of risk based internal auditing in Langkat Regency

M Yunus, S Erlina - … Journal of Public Budgeting, Accounting and …, 2019 - core.ac.uk
This study aims to determine the effect of the role of the internal auditor, top management
commitment, communication processes and training on the implementation of RBIA (Risk …

[PDF][PDF] Government Internal Control System: Viewed From The Point of Perceive of The Reporting Entity and The Auditor

E Nurlinda, A Maksum, R Bukit - researchgate.net
The quality of the financial statements of the regional government of North Sumatera
Province is still inadequate. The BPK audit report shows the fact that the poor quality of …

[PDF][PDF] Successful Model of Implementing Risk Management in Supply Chain Distribution Channels

C Situmeang - International Journal of Supply Chain …, 2020 - digilib.unimed.ac.id
The agricultural sector, especially in the highland vegetables, is considered to have
potential and prospects in supporting food diversification so it must have a comparative …

[引用][C] Pressure, opportunity, rationalization, ethical values and tendency to accounting fraud

A Pradipta, Y Bernawati - Hamdard Islamicus, 2020

[引用][C] Optimization of Village Owned Enterprises: The Role of Social and Human Capital in Indonesia

AW Atmanegara, E Erlina, I Muda, AA Adnans - 2020 - Universitas Sumatera Utara