to Anybody Share the best with the Jakarta Post with pals, relatives, or colleagues. To be a subscriber, you could present 3 to five articles or blog posts each and every month that any one can go through—no membership needed! Log in

Impacts of household entities on environmental disclosure: Examining the mediating position of earnings management and board independence

"My posture over the IDI Board is quite new, however it is fulfilling to include the perspectives of IDI and also the IDI Board in the vision of BPK to find out that, just as Indonesia is part of the worldwide Group, BPK also has a job to Participate in in the global network of SAI's. This larger outlook opens up possibility inside of producing strategic options, in advertising and marketing best practices, by keeping current, and in remaining able to embrace essential improvements.

Layanan ini merupakan sarana layanan online bagi pemohon informasi publik sebagai salah satu wujud pelaksanaan keterbukaan informasi publik di Badan Pemeriksa Keuangan RI.

АНОТАЦІЯ This paper examines no matter whether family-controlled and monetarily balanced companies follow earnings management. The data selection focuses on non-monetary firms detailed on the Indonesia Inventory Exchange with the fiscal 12 months 2017–2019. Relatives and monetarily healthy firms are crucial predictor variables for predicting earnings management behavior. Jones’s (1991) modified cross-sectional design steps discretionary accruals (the earnings management indicator). This review reveals a destructive relationship between spouse and children entities and earnings management tactics, suggesting that household-controlled companies usually tend to report an increased excellent of earnings.

АНОТАЦІЯ There's a increasing problem about environmental difficulties, especially carbon emissions, in several nations. Indonesia, with its large population, also suffers from abnormal carbon emissions. This review aims to analyze the outcome of loved ones firms on environmental performance, particularly carbon emission disclosure. This study also explores the function from the family members supervisory board and management on the quality of carbon emission read more disclosure. The examine utilized sixty two non-monetary relatives-mentioned companies in 2017–2019 (186 observations). The analysis found a beneficial and major marriage involving relatives enterprises and also the disclosure of carbon emissions, implying that spouse and children companies expose additional details about their carbon emissions. In addition, it disclosed a significant favourable Affiliation amongst the household supervisory board and carbon emission functionality, suggesting that getting family members over the supervisory board aligns with procedures for lowering and sustaining accountability for carbon emissions.

Via BPK's audit, a weak Regulate procedure in an establishment might be detected, he remarked, introducing that the board then troubles some recommendation directed at bettering The inner control method.

This "Cited by" depend incorporates citations to the following posts in Scholar. Those marked * could be various within the short article inside the profile.

As IDI’s Board prepares for its Conference on 25 March 2021, we questioned Dr. Pranomo a number of questions about governance and what it means to be a different member of the Board.

Johanis Tanak saat ini menjabat sebagai Wakil Ketua KPK. Lolosnya Tanak mendapatkan sorotan karena memiliki pandangan yang kontroversial terkait tindak pidana korupsi. Ia mendukung keadilan restoratif tidak hanya diterapkan untuk kasus tindak pidana umum, tetapi juga kasus korupsi.

I feel, finally, I value the many voices which have been read inside the IDI approach to SAI strengthening and SAI achievements And that i request to hear these perspectives being an IDI Board member."  

Delivered straight towards your inbox three times weekly, this curated briefing offers a concise overview of the working day's most critical problems, covering an array of subject areas from politics to lifestyle and Modern society.

"Kesamaannya banyak banget termasuk yang secara prinsip tentang daycare, tentang kerja dari mana saja do the job from almost everywhere sehingga dengan demikian tidak perlu mentor khusus," sambung mantan Sekjen PDIP itu.

Konten sponsor pada widget ini merupakan konten yang dibuat dan ditampilkan pihak ketiga, bukan redaksi Tempo. Tidak ada aktivitas jurnalistik dalam pembuatan konten ini.  

Serial komedi telah menjadi salah satu style paling digemari di dunia hiburan. Dengan kemampuannya mengocok perut dan menghadirkan tawa, serial komedi mampu menjadi pelep