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"This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations."

"ABSTRAKTesis ini membahas internet financial reporting kementerian/lembaga IFR K/L di Indonesia dengan tujuan membuktikan indeks IFR dan faktor-faktor yang mempengaruhi IFR K/L. Sejak adanya Undang-Undang Keterbukaan Informasi Publik UU KIP , instansi pemerintah wajib melakukan transparansi informasi. Prinsipnya menggunakan media yang murah, sederhana, cepat dan tepat waktu. Internet merupakan media yang tepat untuk meningkatkan transparansi pelaporan keuangan oleh K/L. Penelitian ini adalah penelitian kuantitatif dengan 77 K/L sebagai sampel penelitian. Variabel independen dalam penelitian ini, yang diduga menjadi determinan IFR adalah ukuran, kekayaan, tipe, akses ke website, personal value, pertumbuhan, tingkat penggunaan teknologi, kualitas informasi laporan keuangan dan akuntabilitas kinerja K/L. Hasil penelitian ini menunjukkan bahwa variabel akses, tipe, kualitas informasi laporan keuangan dan akuntabilitas kinerja terbukti berpengaruh signifikan pada IFR K/L. Temuan ini dapat digunakan masyarakat sebagai alat pengendalian kinerja K/L melalui informasi di website K/L.

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ABSTRACT The focus in this study is internet financial ministry non ministry government institution reporting in Indonesia. After the government issued regulations on public disclosure, the government has to report such information. It has to cheap, simple, fast and timely. The internet is an appropriate medium for transparent reporting of public information by the ministry non ministry government institution. The sample in this study is 77 ministry non ministry government institution. This study uses 9 variables are adjusted to the ministry non ministry government institution in Indonesia. It is ministry non ministry government institution Size, Wealth, Type, access to site, personal value, growth, technology, audit opinion and performance accountability. The results showed that the access to site, type, information quality and performance accountability proved significantly affect to the internet financial ministry non ministry government institution reporting. The findings of this study can be used by people as a means of control the ministry non ministry government institution performance based on the reporting of financial information on the Internet. "

"Peraturan Otoritas Jasa Keuangan nomor 2 tahun 2014 mengatur penerapan Tatakelola Perusahaan yang Baik/Good Corporate Governance (GCG) secara mandatory bagi Perusahaan Perasuransian. Dalam penerapan GCG, terdapat asas transparansi dan akuntabilitas yang berkaitan erat dengan pelaporan keuangan. Pengendalian internal menjadi upaya yang dilakukan perusahaan untuk mencapai kedua asas tersebut. Sistem ICoFR (Internal Control over Financial Reporting) adalah bagian dari sistem pengendalian internal yang dirancang khusus untuk memberikan keyakinan memadai bahwa laporan keuangan telah disusun secara andal, tepat waktu, dan sesuai dengan aturan yang berlaku. Model Three Lines of Defence mendukung efektivitas pelaksanaan ICoFR tersebut dengan membagi tugas dan tanggungjawab secara jelas dalam tiga lapisan. PT X merupakan perusahaan asuransi yang telah menerapkan sistem ICoFR sejak tahun 2014 sehingga masih memerlukan pengembangan serta perbaikan. Laporan magang ini menganalisis kesenjangan antara praktik dan teori penerapan sistem ICoFR di PT X serta memberikan saran atas kesenjangan-kesenjangan yang ada sebagai bahan pertimbangan dalam proses pengembangan dan perbaikan sistem ICoFR di PT X.

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Regulation of Financial Services Authority no. 2 in 2014 set up the implementation of Good Corporate Governance (GCG) for Insurance Company as mandatory. In application of GCG, transparency and accountability are principles which are closely related to financial reporting. Internal control become an attempt of the company to achieve both those principles. ICoFR (Internal Control over Financial Reporting) is a part of the internal control system is specially designed to provide reasonable assurance that the financial statements have been prepared in a reliable, timely, and in accordance with the applicable rules.

Three Lines of Defences Model supports the effective implementation of the ICoFR by dividing tasks and responsibility into three layers clearly. PT X is an insurance company that has implemented the ICoFR system since 2014 so it still requires the development and improvement. This internship report analyzes the gap between practice and theories ICoFR system implementation at PT X as well as providing the advice on gaps as material consideration in process of development and improvement of the ICoFR system in PT X."

"Tujuan penelitian ini untuk menganalisis hubungan antara kualitas laporan keuangan dan keragaman gender dengan efisiensi investasi pada perusahaan di Indonesia. Penelitian ini menggunakan 936 observasi dari perusahaan Indonesia yang tercatat di Bursa Efek Indonesia selama periode 2012-2014. Berdasarkan hasil penelitian, kualitas laporan keuangan yang tinggi cenderung dapat memitigasi terjadinya overinvestment dan underinvestment. Penelitian ini juga menemukan bahwa keberadaan perempuan dalam jajaran dewan direksi cenderung menyebabkan perusahaan mengalami inefisiensi investasi.

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The main objective of this research is to analyze the relationship between financial reporting quality and gender diversity with investment efficiency in Indonesia. This research uses 936 observation sample from listed companies in Indonesia from 2012-2014.

This study finds that high quality financial report is able to mitigate overinvestment and underinvestment. This study also found that gender diversity tends to cause inefficiency investment."