The COVID-19 pandemic has had an impact on social and economic activities that have an impact on stock market conditions in the world, including Indonesia. This study identified differences in stock prices and stock trading volumes (TVA) of companies in the pharmaceutical sector before and after the announcement of the first COVID-19 case in Indonesia. The sample used is 10 pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX). The method used in this research is an event study using paired sample t-test. Based on the test results, there was a difference in prices before and after the announcement of the first COVID-19 case in Indonesia, but there was no difference in trading volume testing.
Dampak covid-19 terhadap kualitas audit perusahaan. Penelitian ini dilakukan dengan tujuan untuk menganalisis dampak dari adanya pandemi Covid-19 terhadap kualitas audit suatu perusahaan. Peneliti menggunakan metode kualitatif dengan kajian literature untuk menganalisis kemungkinan dampak Covid-19 pada kualitas audit termasuk biaya audit, penilaian going concern, prosedur audit, dan sumber daya auditor. Berdasarkan hasil analisis yang dilakukan, adanya penurunan biaya audit, tantangan terhadap penilaian going concern, dan kemungkinan kehilangan staf auditor yang terserang corona berpengaruh terhadap kualitas audit suatu perusahaan. Oleh sebab itu, auditor harus berinvestasi lebih pada bidang teknologi seperti blockchain, kecerdasan buatan dan juga keamanan jaringan, serta perlunya untuk mencermati standar audit yang relevan digunakan pada kondisi saat ini.
This community service program aims to provide an understanding of financial reports to BUMDes administrators. This program is implemented for BUMDes management in Balesari Village, Windusari District, Magelang Regency, Central Java Province. The service method used is training and discussion. The result of this activity is that BUMDes administrators can understand and prepare financial reports well. Previously, BUMDes management only recorded cash disbursements and income, did not classify transactions that occurred, so that the financial reports could not provide appropriate financial information. By having a basic understanding of accounting, BUMDes management can classify each transaction and record it according to the account, so that BUMDes' financial reports are tidier and can provide good information to their users.
ABSTRACT Fraud cases in financial statements are increasingly found in Indonesia along with the growing complexity of the business and increasing investment opportunities. The company seeks to present financial statements that can attract investors to invest. There are three main factors called the fraud triangle that motivate someone to commit fraud. Literature studies from previous research and other related sources such as books, articles, and news are the methods used in this study. The research conducted shows the results that a planned and structured internal control system can detect the occurrence of fraud. In addition, Good Corporate Governance implemented by instilling good values will form a healthy company and avoid fraud. This research is limited to the concepts of internal control systems, Good Corporate Governance, fraud, and articles on this topic. Keywords: internal control system, Good Corporate Governance, fraud ABSTRAK Kasus fraud dalam laporan keuangan semakin banyak ditemukan di Indonesia seiring dengan semakin kompleksnya bisnis dan meningkatnya peluang investasi. Perusahaan berupaya menyajikan laporan keuangan agar dapat menarik investor untuk berinvestasi. Ada tiga faktor utama yang disebut fraud triangle yang memotivasi seseorang untuk melakukan fraud. Studi pustaka dari penelitian sebelumnya dan sumber terkait lainnya seperti buku, artikel, dan berita adalah metode yang digunakan dalam penelitian ini. Penelitian yang dilakukan menunjukkan hasil bahwa sistem pengendalian internal yang terencana dan terstruktur dapat mendeteksi terjadinya fraud. Selain itu, tata kelola perusahaan yang baik yang diterapkan dengan menanamkan nilai-nilai yang baik akan membentuk perusahaan yang sehat dan menghindari penipuan. Penelitian ini terbatas pada konsep sistem pengendalian internal, tata kelola perusahaan yang baik, fraud, dan artikel tentang topik ini. Kata kunci: sistem pengendalian internal, tata kelola perusahaan yang baik, fraud
This article aims to determine the role of internal auditors and external auditors in detecting fraud in assets misappropriation. The COVID-19 pandemic has led to an increase in fraud cases in a number of companies. Cases of misuse of assets most often occur in companies today. This research was conducted using a qualitative method with the type of literature review research, where information about the data used in this study was obtained from previous studies and books. The technique used in this research is descriptive analysis. The results of this study indicate that the role of the internal auditor is to carry out various audit procedures to detect fraud such as checking every purchase and inventory transaction, detecting the company's physical documents. The role of the external auditor is to supervise the internal auditor in detecting fraud asset misappropriation because the internal auditor knows better about the condition of the company, another role is to participate in audit procedures and provide an opinion on the fairness of the financial statements so that it can provide important information to be used as information in detecting fraud asset misappropriation (misappropriation of assets). With the role of internal auditors and external auditors, it is expected to be able to detect cases of asset misappropriation fraud in a number of companies or organizations.
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