Fraud is a variety of fraudulent acts, whether committed intentionally or unintentionally by third parties. The targets of extortion incorporate forestalling misrepresentation in all lines of the association, hindering expected culprits., making it difficult for fraud perpetrators to move, recognizing high-risk exercises and control shortcomings, and making demands or forcing sanctions on fraud culprits. The motivation behind this study was with determine the impact of implementing good corporate governance, the role of internal audit and the whistleblowing system on the prevention of fraud at Village Credit Institutions in South Denpasar District. The population in this study were all LPD in South Denpasar as many as 10 LPD. The method of determining the sample using the saturated sampling method so that obtained 117 respondents. The type of research used is quantitative. The analytical method used is multiple linear regression. Based on the analysis test results, it is found that good corporate governance had a beneficial outcome on misrepresentation. Meanwhile, the role of internal audit and the whistleblowing system had a positive and insignificant effect on fraud
The Government Regulation regarding Government Accounting Standards states that financial statements are structured reports of financial position and transactions conducted by a reporting entity. The quality of financial reports can be said to be of quality if they can meet the qualitative characteristics of financial statements contained in Government Regulation Number 71 of 2010 concerning Government Accounting Standards, namely: Relevant, Reliable, Comparable, Understandable. Many factors affect the quality of financial reports, this research uses internal control system variables, understanding of government accounting standards, regional financial accounting information systems, and regional financial management. The main objective of this research is to find out whether there is an influence from the internal control system, understanding of government accounting standards, regional financial accounting information systems, and regional financial management on the quality of financial reports at 38 OPDs of Badung Regency. The number of samples taken was 114 people, with purposive sampling technique. Data collection was carried out using a questionnaire. The data analysis technique used is multiple linear regression. The results showed that the application of the internal control system, understanding of government accounting standards, regional financial accounting information systems, and financial management principles had a positive effect on the quality of financial reports.
Using a literature review methodology, this research investigates the correlation of community-based tourism (CBT) with sustainable development to improve community welfare with a literature review approach. The results in this study are based on previous studies that discuss related topics to the topic being studied. The study showed a correlation between community-based tourism and sustainable development to improve community welfare. The CBT model has a positive effect on managing and empowering local communities while still paying attention to the potential of natural resources, the skills of local communities, the socioeconomic and cultural communities of local communities, and the preservation of the environment to stay sustainable. Applying the CBT model to manage tourism areas is very effective because all activities involve the community in planning, management, and development while still paying attention to local cultural aspects. Tourism policy-makers and those in control of tourist sites should be able to develop and implement a community-based tourism model in order to achieve the Sustainable Development Goals. Thus, directly and indirectly, community-based tourism changes people's perceptions by increasing community participation in tourism activities and increasing the value of people who carry out tourism activities, with implications for improving welfare.
Getting..the maximum profit is one of the goals of all companies. Profitability reflects the company's ability to generate profits. A company is said to be healthy if the company can survive in difficult economic conditions, seen from the company's ability to meet financial obligations and carry out stable operations and to maintain its business growth. The research is for now how about effect of liquidity ratios on profitability. Simultaneously, the quick ratio and cash ratio have a positive and significant effect on return on assets. But partially, only the quick ratio has a positive and significant effect on return on assets, as evidenced by the results of t count = 35,076> t table = 1,652 and a significance value of 0,000 < 0,005.
This study entitled the effect of audit planning, peer review, due professional care, and accountability on audit quality at the Public Accounting Firm (KAP) in Denpasar City. KAP is an institution that has a permit from the Minister of Finance as a forum for public accountants to carry out their work. The purpose of this study was to analyze the effect of audit planning, peer review, due professional care, and accountability on audit quality at KAP in Denpasar City. This research was conducted at KAP in Denpasar City which is listed in the Directory of the Indonesian Institute of Public Accountants in 2019. The number of samples in this study were 63 auditors who worked for KAP in Denpasar City. The sample in this study was determined by purposive sampling method. Data obtained through a questionnaire with the data analysis technique used is multiple linear regression analysis using SPSS. The results showed that audit planning had a positive and significant effect on audit quality with a significance value of 0.022 <0.05. Peer review has a positive and significant effect on audit quality with a significance value of 0.024 <0.05. Due professional care has a positive and significant effect on audit quality with a significance value of 0.046 <0.05. Accountability has a positive and significant effect on audit quality with a significance value of 0.040 <0.05. The results of the Determination analysis show that the percentage of Audit Planning (X1), Peer Review (X2), Due Professional Care (X3), and Accountability (X4) on Audit Quality (Y) is 0.664 x 100% = 66.4% with the remaining 33, 6% is influenced by other variables outside the research.
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