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"Studi ini menguji relevansi nilai atas pengakuan dan pengungkapan nilai wajar aset tetap dan properti investasi. Relevansi nilai atas pengakuan diuji dengan membandingkan relevansi nilai atas nilai wajar properti investasi dengan aset tetap. Untuk aspek pengungkapan, selain menguji relevansi nilai pengungkapan nilai wajar aset tetap dan properti investasi secara umum, juga menguji relevansi nilai atas pengungkapan nilai wajar aset tetap dan properti investasi yang diukur oleh penilai independen dan manajemen. Selain itu, diuji pengaruh kualitas audit, praktik tata kelola perusahaan, dan karakteristik negara terhadap relevansi nilai atas pengakuan dan pengungkapan nilai wajar aset tetap dan properti investasi. Kualitas audit menggukanakan proksi ukuran auditor (Big 10). Sampel penelitian terdiri dari 6.660 observasi firm years pada 18 negara dengan kapitalisasi pasar modal terbesar pada kurun waktu 2011-2014. Pengujian dilakukan dengan metode regresi panel data (balanced panel). Studi ini menemukan bukti bahwa secara umum nilai wajar aset tetap dan properti investasi yang diukur oleh penilai independen memiliki relevansi nilai. Relevansi nilai atas nilai wajar properti investasi lebih tinggi dibandingkan aset tetap. Pada aspek pengakuan, kualitas audit, praktik tata kelola perusahaan, dan kualitas dan penegakan hukum terbukti meningkatkan relevansi nilai atas pengakuan nilai wajar aset tetap dan properti investasi. Berdasarkan hasil uji sensitivitas ditemukan bukti bahwa pengaruh Big 4 dan Second tier tidak berbeda dalam meningkatkan relevansi nilai tersebut. Pada aspek pengungkapan, nilai wajar aset tetap dan properti investasi tidak memiliki relevansi nilai, baik yang diukur oleh penilai independen maupun manajemen. Berdasarkan hasil uji sensitivitas, hanya pengungkapan nilai wajar aset tetap dan properti investasi yang diukur oleh penilai independen serta diaudit oleh Big 4 yang memiliki relevansi nilai.

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This study examines the value relevance of the recognition and disclosure of the fair value of fixed assets and investment properties. The value relevance of recognition is examined by comparing the value relevance of fair value of investment properties values with fixed assets. For the disclosure aspect, this study examines the value relevance of the disclosure of fair value of fixed assets and investment properties in general, and also examines the value relevance of the disclosure of the fair value of fixed assets and investment properties as measured by independent appraisers and management. In addition, this study also examines the effect of audit quality, corporate governance, and country-specific characteristics on the relevance of values for both recognition and disclosure of the fair value of fixed assets and investment properties. This study uses auditor size (Big 10) as the proxy of audit quality. The sample consisted of 6,660 firm-years of observations in 18 countries with the largest capital market capitalization during 2011-2014. Using the panel data regression method (balanced panel), the findings of the study reveal that in general fair value of fixed assets and investment properties as measured by independent appraisers are value relevant. The value relevance of the fair value of investment properties is higher than that of fixed assets. In recognition aspect, audit quality, corporate governance, the combination of regulatory quality and rule of law increase the value relevance of fair value of fixed assets and investment properties. Based on sensitivity test, this study found that the effect of Big 4 and Second Tier is not different in increasing that value relevance. In disclosure aspect, the disclosure of the fair value of fixed assets and investment properties are not value relevant, whether measured by independent appraisers or management. Based on the sensitivity test, only disclosure of fair value of fixed assets and investment properties as measured by independent appraisers and audited by Big 4 which are proven to be value relevant."

"ABSTRAKPenelitian ini bertujuan untuk menganalisis apakah nilai wajar aset keuangan pada tiga level input hierarki nilai wajar bernilai relevan bagi investor setelah adopsi IFRS 13 tentang pengukuran nilai wajar. Penelitian ini juga mengidentifikasi peran dari mekanisme tata kelola perusahaan meliputi efektivitas dewan, efektivitas komite audit, dan kepemilikan keluarga dalam mepengaruhi relevansi nilai aset keuangan dalam hierarki nilai wajar. Dalam pengujian hipotesis, penelitian ini menggunakan sampel data cross-country negara ASEAN dengan periode observasi sebelum dan setelah adopsi IFRS 13 di masing-masing negara. Hasil penelitian menunjukkan bahwa hanya nilai wajar aset keuangan pada level 2 dan 3 yang bernilai relevan dan meningkat setelah penerapan IFRS 13. Selain itu, efektivitas dewan, efektivitas komite audit, dan kepemilikan keluarga sebagai mekanisme tata kelola perusahaan memperkuat relevansi nilai wajar aset keuangan level 3.

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ABSTRACT

This study sheds light on whether all fair values in three levels hierarchy are value relevant to investors post adoption IFRS 13. Specifically, this study examines the effects of family ownership, board effectiveness and audit committee effectiveness as corporate governance mechanisms on the value relevance of fair value assets hierarchy. This study uses ASEAN countries as cross-country sampling data with the observation period from pre and post-adoption IFRS 13 for each countries. The results of this study shows that only fair value assets level 2 and 3 are value relevant to investors and also have increased after adoption IFRS 13. Moreover, the results indicate that family ownership, audit committee and board effectiveness have positive effects on the value relevance of assets fair value level 3."

"Penelitian ini bertujuan untuk menguji pengaruh tata kelola perusahaan (kepemilikan pemerintah, kepemilikan institusional, proporsi komisaris independen, direksi keluarga, direksi asing) dan kualitas audit terhadap tingkat transparansi perusahaan. Penelitian menggunakan sampel 127 perusahaan yang bergerak di bidang industri manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2014. Hasil penelitian ini menyimpulkan bahwa proporsi komisaris independen, adanya direksi keluarga dan kualitas audit berpengaruh positif signifikan terhadap transparansi perusahaan. Sedangkan kepemilikan pemerintah, kepemilikan institusional, dan direksi asing tidak berpengaruh terhadap transparansi perusahaan.

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The aim of this research is to examine the impact of corporate governance (government ownership, institutional ownership, proportion of independent commissioner, family director, foreign director) and audit quality on level of corporate transparency. This research used 127 companies listed in manufacture industry on Indonesian Stock Exchange on 2012 until 2014. The result of the test show that proportion of independent commissioner, family director, and audit quality has positive significant impact on corporate transparency. On the other hand, government ownership, institutional ownership, and foreign director does not have significant impact on corporate transparency."

"Laporan ini membahas tentang prosedur audit terhadap akun aset tetap PT ENF yang merupakan perusahaan bergerak dibidang Layanan Pinjam Meminjam Uang Berbasis Teknologi Informasi untuk periode tahun buku 31 Desember 2019. Laporan ini memuat evaluasi perlakuan akuntansi aset tetap PT ENF dengan PSAK 16 serta proses audit yang dijalankan KAP KDH.

Secara keseluruhan informasi keuangan yang disampaikan terkait dengan akun aset tetap pada PT ENF sudah diaudit dengan prosedur audit yang mengacu pada International Standards on Auditing (ISA).

Kemampuan dalam melakukan manajemen waktu merupakan pencapaian yang paling penting bagi Penulis selama magang di KAP KDH. Hal tersebut mengajarkan dan menyadarkan Penulis bahwa waktu itu sangat berharga.

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This report discusses about the audit procedures for PT ENF's fixed assets account, a company engaged in financial technology peer to peer lending for the fiscal year 31 December 2019. This report has substance a comparison of the accounting treatment of PT ENF's fixed assets with PSAK 16 and the audit process carried out KAP KDH.

Overall, financial information submitted related to the fixed assets account at PT ENF has been audited by an audit procedure that refers to the International Standards on Auditing (ISA).

The ability to do time management is the most important achievement for the Author during the internship at KAP KDH. It teaches and makes the Author realize that time is precious.

 

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"Skripsi ini bertujuan untuk mengetahui apakah good corporate governance dan kualitas audit berpengaruh signifikan terhadap tingkat Cost of Debt pada perusahaan sektor utama di Indonesia pada tahun 2009-2011. Good corporate governance diproksikan dengan proporsi dewan komisaris, kepemilikan institusional. Kualitas audit diukur dengan menggunakan metode dummy atas kriteria kualitas audit yang telah ditetapkan. Penelitian ini menggunakan ukuran perusahaan dan leverage sebagai variabel kontrol. Hasil penelitian ini menyimpulkan bahwa tingkat efektifitas Dewan Komisaris pada perusahaan sektor utama di Indonesia terbukti berpengaruh positif secara signifikan terhadap tingkat cost of debt perusahaan, serta kepemilikan institusionl dan kualitas audit terbukti berpengaruh negatif secara signifikan terhadap tingkat cost of debt perusahaan. Melalui hasil yang diperoleh, sangat disarankan bagi perusahaanperusahaan terbuka di Indonesia untuk lebih memperhatikan dan serius dalam perihal penerapan Corporate Governance, dimana terbukti dapat membantu dalam menurunkan cost yang timbul akibat pendanaan dari luar.

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This study aims to determine the influence between good corporate governance and audit quality significantly the level of Cost of Debt on primary sector companies in Indonesia in 2009-2011. Good corporate governance is proxied by the proportion of the board of commissioners, institutional ownership. Audit quality is measured using a dummy method on audit quality criteria that have been established. This study uses firm size and leverage as control variables.

Results of this study concluded that the effectiveness of the company's Board of Commissioners of the main sectors in Indonesia proved positive and significant effect on the level of cost of debt of the company, as well as ownership and audit quality proven institusionl significant negative effect on the level of cost of debt of the company.

Through the results obtained, it is advisable for the company - a public company in Indonesia for more attention and serious about the implementation of Corporate Governance, which is proven to help in reducing the cost incurred due to external funding."

"Penelitian ini bertujuan untuk mengetahui hubungan antara tata kelola perusahaan yang baik terhadap manajemen laba melalui transaksi pihak berelasi dan hubungan antara manajemen laba melalui transaksi pihak berelasi terhadap relevansi nilai. Corporate governance index diukur dengan metode yang digunakan oleh Shan (2015) yaitu jumlah kepemilikan pemerintah, jumlah kepemilikan asing, jumlah direksi, jumlah komisaris independen, dan eksternal auditor Big 4. Hasil penelitian membuktikan bahwa tata kelola perusahaan yang baik tidak memiliki pengaruh signifikan terhadap manajemen laba melalui transaksi pihak berelasi yang dilakukan oleh perusahaan-perusahaan terdaftar di BEI dari tahun 2010-2014.Hasil ini mungkin disebabkan indikator-indikator tata kelola perusahaan yang digunakan tidak banyak mengalami perubahan dalam kurun waktu singkat. Selanjutnya manajemen laba melalui transaksi pihak berelasi memiliki pengaruh negatif signifikan terhadap relevansi nilai informasi yang diungkapkan oleh perusahaan-perusahaan terdaftar di BEI dari tahun 2010-2014.

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This study aims to understand the relation between good corporate governance with earnings management through related party transactions and the relation between earnings management through related party transactions with value relevance. Corporate governance index?s scoring used the same method as Shan (2015), the indicators used are government?s ownership, foreigns ownership, board size, independent commissioner size, external auditor audited by Big 4.

The result of this sudy shows that good corporate governance doesn?t have significant relation to earnings management through related party transactions which are executed by listed companies in Indonesia Stock Exchange period 2010-2014. The indicators used in determining the corporate governance index scoring were not changed that much in short-term period. Moreover, earnings management through related party transactions has negative significant relation with value relevance."

"Penelitian ini menguji pengaruh abnormal audit fee positif dan abnormal audit fee negatif terhadap kualitas audit. Sampel yang digunakan adalah perusahaan-perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2015 sampai dengan 2017. Penelitian ini menggunakan akrual diskresioner sebagai proksi atas manajemen laba untuk mengukur kualitas audit. Penelitian ini menemukan bahwa abnormal audit fee positif dan abnormal audit fee negatif tidak berpengaruh signifikan terhadap kualitas audit. Dalam penelitian ini tidak terbukti bahwa abnormal audit fee positif dan negatif mempengaruhi independensi auditor yang dapat berdampak pada kualitas audit. Hal ini menunjukan bahwa walau menerima audit fee di atas normal atau audit fee di bawah normal, kualitas audit yang dihasilkan auditor tetap terjaga.

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This study examines the effect of positive abnormal audit fees and negative abnormal audit fees on audit quality. This study used sample of listed non financial companies in Indonesia Stock Exchange using data from 2015 to 2017. This study uses discretionary accruals as a proxy for earnings management to measure audit quality. This study found that positive abnormal audit fees and negative abnormal audit fees did not significantly influence audit quality. In this study it is not proven that the positive abnormal audit fees and negative abnormal audit fees affect auditor independence which can have an impact on audit quality. This shows that even though the auditor receives an audit fee above the normal fee or an audit fee below the normal fee, the audit quality produced by the auditor is maintained."

"ABSTRAKPenelitian ini menguji pengaruh konsentrasi pasar jasa audit terhadap kualitas audit. Sampel yang digunakan adalah 2.578 tahun perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode 2008 sampai dengan 2015. Penelitian ini menggunakan pengukuran kualitas audit absolute diskresioner dan abnormal working capital accrual. Konsentrasi pasar jasa audit diukur dengan Herfindhal Index berdasarkan jumlah aset klien KAP dan jumlah klien KAP. Konsentrasi pasar jasa audit yang diukur dengan jumlah aset klien KAP tidak memberikan hasil yang signifikan, namun konsentrasi pasar jasa audit berdasarkan jumlah klien KAP memberikan hasil yang negatif signifikan. Absolute diskresioner dan abnormal working capital accrual memiliki hubungan yang terbalik dengan kualitas audit. Sehingga semakin tinggi konsentrasi pasar jasa audit maka absolute diskresioner dan abnormal working capital accrual semakin menurun sehingga kualitas audit akan meningkat karena adanya pemahaman yang lebih baik atas industri tersebut. Berdasarkan hasil penelitian ini diharapkan regulator dapat mendorong KAP untuk meningkatkan spesialisasinya sehingga dapat mendorong kualitas audit yang baik.

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ABSTRACTThis study examines the effect of market audit market concentration on audit quality. This study using 2.578 firm year non financial companies listed in Indonesia in 2008 2015. This study uses absolute discresioner accrual and abnormal working capital as measurement of audit quality. Audit market concentration is calculated by Herfindhal Index based in the total of clients rsquo s assets and the number of clients rsquo s the public accounting firm KAP . Audit market concentration with total assets of client did not give a significant result, meanwhile audit market concentration with number of clients give a negative significant result. Absolute discresioner accrual and abnormal working capital has an inverse relationship with audit quality. Higher audit market concentration so absolute diskresioner and abnormal working capital accrual will decrease then increase an audit quality because theres is a better understanding the nature of industry. Based on the results of this study, the regulator is expected to encourage KAP to improve its specialization so as to encourage good audit quality. "

"Corporate Leader Academy (APP) is a high level education that formed is academy and states owner by Indonesian Industrial Department. That institution is part of high level education bureaucrat that categorize by saves is a public goods. As we can say APP have a responsibility to take car good service quality and professional in the order that APP must available good service quality and professional, cause of it APP must do the good governance paradigm in daily operation on that environment. So, the APP implemented good government paradigm in that surround. APP can expected to participation of community force, to open they are mind or transparency to responsible all the policy actions to the community, and more effective and efficient in the management process and resources allocation. In the past, the researched about the relationship of good governance practice versus quality service for the student in the APP institution research, good governance is indifferent variable (X), with 4 (four) kind of indicators that is: efficiency, accountability participation and transparency. In the other hand, service-quality is formed in depend (Y), variable, with uses five indicators that is: Tangibles, reliability, responsibility, assurance and empathy. The result of this research get some points of quality o effectiveness 47,89%, accountability 44,97%, transparency 46,61%, and participants 36,52%. Best of the average that the quality of good governance practiced that involve APP according to the respondent. With some student of APP, only 43,94% from the analysis. Otherwise in the quality of the student service get the percentage 45,08% from the reliability indicator, 44,27% from responsibility indicator, 48,89% from the assurance indicators and 44,57% from the empathy indicator practicing. Based of the research result we can see it need the more service or the employ and lectures an APP. The quality of good governance it only 43,94% must be improved it. Efficiency must be built focused to procedure efficiency. APP has to short bureaucrat line toward to the student services. These this can be helped with the minimize procedure and involved student for finding the service or it can use exactly technology, Internet facility. Accountability can improve transparency. APP must open the opportunity of student to follow participate or giving the suggestion about how to built student service quality both individuality of organization. In another way student service quality sector in APP only 45,08% this things still under of the standard of the students min then APP has improve five indicators. From physics indicator or tangible consist of APP must improve the facilities for students. Responsibility indicator, reliability, assurance, and empathy can be improved it with the training that functions ability, competency, staff skills and APP lectures with the punish and reward systems for motivating staff and APP lectures to work be better with finally good quality of student service in APP. From the measurements about the relation of good governance practice and student service quality get are point 0,803. it means that between good governance practice and students service quality have positive and strong significant in means if good governance practice more improved it, it can improve student service quality APP."

"Laporan magang ini membahas mengenai evaluasi prosedur audit yang dilakukan oleh KAP GHI atas akun pendapatan penjualan properti rumah PT WE untuk periode yang berakhir pada 31 Desember 2021. Prosedur audit yang menjadi objek evaluasi, berfokus kepada prosedur substantif, khususnya prosedur pengujian rinci. Evaluasi dilakukan dengan membandingkan kesesuaian praktik prosedur audit dengan kerangka evaluasi yang terdiri atas standar audit dan teori – teori audit yang relevan. Hasil dari evaluasi menunjukan bahwa secara umum prosedur yang dilakukan oleh KAP GHI telah sesuai dengan standar dan teori yang berlaku dan relevan. Selain itu, laporan ini juga berisikan refleksi diri atas pengalaman magang dengan menggunakan kerangka siklus refleksi Gibbs.

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This internship report discusses the evaluation of audit procedures conducted by KAP GHI on PT WE’s revenue of housing property sales for the period ended of December 31, 2021. The evaluation focuses on substantive procedure, particularly test of details procedure. Evaluation is conducted by comparing KAP GHI audit procedure with relevant audit standards and theory. The evaluation result indicated that in general substantive procedure carried out by KAP GHI is already in compliance with relevant audit standards and theory. In addition, this internship report also discusses self-reflection from the experience during internship program at KAP GHI. Self-reflection is formulated using Gibbs reflection cycle.

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