Purpose This study aims to look at how the intention of a person when facing a dilemma to choose a good outcome (utilitarian) or a good and ethical process regardless of the outcome (deontological) by raising the case of PT. Asuransi Jiwasraya (Jiwasraya). Design/methodology/approach This study was conducted using a literature study method where researchers will analyze through previous research and news related to ethics, psychology and Jiwasraya cases. Findings In the Jiwasraya case, it can be said that the deontology principle has been violated, but the utilitarian principle also cannot provide benefits to the parties who should benefit, namely, the premium payers and the owners of third parties funds. In terms of intentions, at first, Jiwasraya’s management may intend to save and provide benefits to customers and the public who deposit funds at Jiwasraya (utilitarian principle). However, over time, managers choose to “allow” conditions to occur and even begin to engage in activities to take advantage of certain parties and groups by taking policies that are not by the rules (violating deontological principles) for personal gain. Research limitations/implications This study only discusses the Jiwasraya case through financial and accounting reports. Future studies can continue this research by looking at the Jiwasraya case through the law and legislation to obtain a complete picture. Practical implications With this research, it is hoped that the authors can better understand that the dilemma the author faces is rooted in the limitations of the abilities as humans; the ethics will influence all intentions for the choices the authors make. Originality/value This research uses case studies that occurred in Indonesia, the discussion is carried out using a utilitarian and deontological approach that has never been discussed regarding the Jiwasraya case before.
Di Indonesia pengelolaan sektor kelautan dan perikanan diserahkan kepada Kementerian Kelautan dan Perikanan Republik Indonesia (KKP RI). Masyarakat sebagai penyedia dana pembangunan menuntut layanan yang lebih transparan dan lebih baik, sementara sumber daya tumbuh lebih lambat. Hal tersebut menyajikan serangkaian risiko unik untuk sektor publik. Pentingnya audit internal di sektor publik disorot oleh peningkatan fokus dan kebutuhan akan akuntabilitas. Dalam penelitian ini peneliti ingin melihat dimana dan bagaimana peran auditor internal dalam proses penyusunan laporan keuangan sehingga dapat meningkatkan fungsi pengawasan intern yang dapat mencegah terjadinya salah saji dalam penyusunan LKPP. Dalam penelitian ini peneliti juga ingin mengetahui apa saja yang menyebabkan diterbitkannya opini “Auditor Tidak Memberikan Pendapat” atau Disclaimer untuk KKP RI di tahun 2016 dan 2017 tersebut dari sudut pandang para auditor internal. Dari penelitian dapat diketahui bahwa terjadi perubahan role dalam peran auditor internal di KKP RI yang dulunya sebagai watchdog, menjadi helper dan protector saat ini, hal tersebut dilakukan sebagai jawaban atas kebutuhan penciptaan Good Corporate Governance yang lebih baik dan juga untuk memaksimalkan peran auditor internal. Ketidakmampuan memberikan perubahan yang maksimal dikarenakan adanya struktur organisasi yang ada membatasi kewenangan dan peran auditor internal. Kurangnya ketaatan atau kepatuhan dalam pelaksaan rekomendasi audit menyebabkan turunnya kualitas laporan keuangan dan diterbitkannya opini disclaimer untuk LKPP KKP RI di tahun 2016 dan 2017.
The purpose of this study is to know the influence ofFirm Size, Price Earning Ratio, and Profitability to Firm’s Value in various industry companies listed in Indonesia Stock Exchange 2011-2015. The data in this research is secondary data obtained through the company's annual financial statements for the financial period ended 2011-2015. This study used 7 samples of various industry companies listed on the Indonesia Stock Exchange. Each company is a company that has published its financial statements and complete data regarding the variables that will be examined during the period 2011-2015. The sample is taken by using purposive sampling, that the selection of members of the sample based on certain criteria. The results showed that the influence of Firm Size and Price Earning Ratio are positive and not significant to the Firm’s Value, and the influence of Profitability are positive and significant to on the Firm’s Value.
The purpose of this study is to know the influence ofFirm Size, Price Earning Ratio, and Profitability to Firm’s Value in various industry companies listed in Indonesia Stock Exchange 2011-2015. The data in this research is secondary data obtained through the company's annual financial statements for the financial period ended 2011-2015. This study used 7 samples of various industry companies listed on the Indonesia Stock Exchange. Each company is a company that has published its financial statements and complete data regarding the variables that will be examined during the period 2011-2015. The sample is taken by using purposive sampling, that the selection of members of the sample based on certain criteria. The results showed that the influence of Firm Size and Price Earning Ratio are positive and not significant to the Firm’s Value, and the influence of Profitability are positive and significant to on the Firm’s Value.
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