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"Pada tahun 2023 Kementerian BUMN menduga adanya manipulasi laporan keuangan PT X dengan adanya pelaporan laba selama bertahun-tahun namun arus kas negatif, gagal bayar sehingga digugat pailit. Penelitian bertujuan menganalisis indikasi manipulasi laporan keuangan dan pengendalian internal atas laporan keuangan (ICOFR) di PT X perusahaan dari tahun 2013-2022. Indikasi manipulasi laporan keuangan diperoleh dari  perhitungan Beneish M-Score. Analisis  ICOFR dilakukan dengan skoring menggunakan manual content method terhadap 90 indikator ICOFR A Compendium of Approaches and Examples. Hasil penelitian menunjukkan bahwa terdapat indikasi manipulasi laporan keuangan pada PT X kecuali pada tahun 2020 dan 2021 dan pengendalian internal atas laporan keuangan semakin membaik dari tahun ke tahun. Nilai ICOFR yang bagus tidak menjamin laporan keuangan terbebas dari indikasi manipulasi laporan keuangan.

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In 2023, the Ministry of State-Owned Enterprises suspects that there has been manipulation of the financial reports of PT X, with reporting profits for years but negative cash flow, failure to pay so that it was sued for bankruptcy. The research aims to analyze indications of manipulation of financial reports and internal control over financial reports (ICOFR) at PT X. The research uses secondary data in the form of company annual reports from 2013-2022. Indications of financial report manipulation are obtained from the Beneish M-Score calculation. ICOFR analysis is carried out by scoring using the manual content method of 90 ICOFR A Compendium of Approaches and Examples indicators. The research results show that there are indications of manipulation of financial reports except in 2020 and 2021 and internal control over financial reports is getting better from year to year. Good ICOFR score does not guarantee that financial reports are free from indications of manipulation."

"Tujuan penelitian ini adalah menganalisis pengaruh kulitas audit terhadap kemungkinan terjadinya manipulasi laporan keuangan dengan efektivitas dewan komisaris dan komite audit sebagai variabel moderasi. Sampel yang digunakan adalah 172 perusahaan sektor non-keuangan yang terdaftar di BEI pada tahun 2010-2013. Hasil pengujian terhadap sampel penelitian tidak menemukan pengaruh signifikan kualitas audit terhadap manipulasi laporan keuangan. Efektivitas dewan komisaris dan komite audit juga tidak berpengaruh terhadap hubungan kualitas audit dan manipulasi laporan keuangan.

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The purpose of this research is to analyze the effect of audit quality towards the possibility of financial statement manipulation occurrence with effectiveness of the board of commissioners and audit committees as moderation variables. The samples are 172 public company of non-financial sector that are listed in IDX in 2010-2013.

The result shows that there is no significant effect of audit quality towards financial statement manipulation. The effectiveness of the board of commissioners and audit committees are also have no significant effect on the relationship of audit quality and financial statement manipulation."

"The purpose of this research is to examine factors that may affect fraud on financial statements that could encourage the emergence of corruption by management. This research uses banks as an industry sample because the banking industry is highly regulated and should report their financial statement to a central bank. Meanwhile, banks still frequently have fraudulent financial statements. Good corporate governance mechanisms indicated that banks have the capability to detect fraud in financial statements. This research focuses on testing factors that may affect the financial statements fraud which lead to the corruption of management. The data used in this research is financial statement data. Corporate governance mechanisms tested in this study are the number of commissioners, percentage of independent directors, number of commissioners meeting, percentage of largest share ownership, managerial ownership, long tenure of commissioners, and type of auditor. This research found that the number of commissioners and managerial ownership affects managements fraud, while the number of independent directors, the number of commissioners meeting, a long tenure managing director, large share ownership, and the type of auditor has no effect on fraud."

"Penelitian ini bertujuan untuk menguji pengaruh dari struktur kepemilikan perusahaan dan ukuran KAP terhadap kemungkinan terjadinya pelanggaran pada laporan keuangan perusahaan listed di Indonesia dengan pengawasan internal perusahaan sebagai variabel moderasi. Penelitian menggunakan metode regresi logistik dengan menggunakan 64 observasi dari 28 dan sampel kontrol perusahaan listed di BEI yang terdeteksi terkena sanksi pada laporan keuangan perusahaan dengan periode sampel 2011 ndash; 2016. Terbukti bahwa struktur kepemilikan oleh manajemen dan pemegang saham asing tidak mempengaruhi kemungkinan terjadinya pelanggaran pada laporan keuangan perusahaan, namun ukuran KAP terbukti mengurangi kemungkinan pelanggaran pada laporan keuangan perusahaan. Efektivitas komite audit memperkuat kualitas auditor eksternal dalam mengurangi kemungkinan pelanggaran pada laporan keuangan perusahaan, namun efektivitas dewan komisaris tidak terbukti memiliki pengaruh terhadap pelanggaran pada laporan keuangan perusahaan secara statistik. Penelitian ini diharapkan dapat memberikan bahan pertimbangan bagi investor dalam menilai efektivitas tata kelola perusahaan untuk dapat melihat perusahaan yang sekiranya berpeluang melakukan pelanggaran laporan keuangan serta membantu regulator menentukan regulasi untuk dapat mendukung reformasi tata kelola perusahaan kedepannya.

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This study aims to examine the effect of corporate ownership structure and the quality of external auditors on the possibility of violation in the financial statements of listed companies in Indonesia with internal control as a moderating variable company. The study used logistic regression method using 64 observations from 27 and control samples of listed companies in IDX that were detected violations in the financial statements with sample period 2011 2016. It was proved that the ownership structure by management and foreign shareholders did not affect the possibility of violations in the financial statements, but the quality of external auditors proven to reduce the possibility of violations on the financial statements.

The effectiveness of the audit committee strengthens the quality of the external auditor in reducing the likelihood of violations on the financial statements, but the effectiveness of the board of commissioners is not proven to have an effect on violations on the financial statements statistically. This study is expected to provide consideration for investors in assessing the effectiveness of corporate governance to be able to see companies that are likely to violate financial statements and help regulators to determine regulations to support corporate governance reform in the future."

"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."

"Penelitian ini membahas hubungan antara agresivitas pajak dan agresivitas pelaporan keuangan serta pengaruh kepemilikan keluarga dan tata kelola perusahaan terhadap agresivitas pajak dan agresivitas pelaporan keuangan. Penelitian ini menggunakan perusahaan manufaktur dan non manufaktur yang terdaftar dalam Bursa Efek Indonesia selama periode 2008-2012 sebanyak 101 perusahaan sehingga terdapat 505 total observasi.Hasil penelitian menunjukkan terdapat hubungan positif antara agresivitas pajak dan agresivitas pelaporan keuangan. Kepemilikan keluarga terbukti berpengaruh positif terhadap agresivitas pajak namun tidak berpengaruh terhadap agresivitas pelaporan keuangan. Sementara tata kelola perusahaan tidak berpengaruh baik terhadap agresivitas pelaporan keuangan maupun agresivitas pajak.

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This research discusses the relationship of tax aggressiveness and financial reporting aggresiveness and the effect of family ownership and corporate governance towards tax aggressiveness and financial reporting aggressiveness. This research is using 101 firms (manufacture and non-maufacture) that are listed in Indonesian Stock Exchange from 2008-2012 period as sample and resulting 505 observations in total.

This research shows a positive relationship between tax aggressiveness and financial reporting aggressiveness. Family ownership is proven to have a direct positive effect towards tax aggressiveness but no significant relationship towards financial reporting aggressiveness. Meanwhile, corporate governance has no relationship neither with financial reporting aggressiveness nor with tax aggressiveness."

"ABSTRAKTesis ini membahas evaluasi efektivitas dari pengendalian internal ataspenyusunan laporan keuangan konsolidasian yang di fasilitasi oleh SAP BPC. SAPBPC diterapkan di PT. VPP efektif 1 Januari tahun 2013 sebagai sistem aplikasiyang memfasilitasi penyusunan laporan keuangan konsolidasian PT. VPP.Kebutuhan manajemen untuk menghasilkan keputusan bisnis berbasiskan laporankeuangan yang sesuai dengan PSAK dan dapat mengakomodir IFRS, merupakanjawaban yang dapat diberikan oleh SAP BPC. Kegiatan pengendalian terhadappenyusunan laporan keuangan konsolidasian yang difasilitasi oleh SAP BPC yangtertuang dalam ICOFR PT. VPP. Pengendalian terhadap penyusunan laporankeuangan, selain IT Control adalah KPI Akurasi Laporan Keuangan yangbertujuan untuk memastikan keakurasian data pada laporan keuangan yangberkontribusi kepada keandalan laporan keuangan.

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ABSTRACTThis thesis discusses the evaluation of the effectiveness of internal control over thepreparation of the consolidated financial statements which was facilitated by SAPBPC. SAP BPC implemented in PT. VPP effective January 1, 2013 as a systemapplication that facilitates the preparation of the consolidated financial statementsof PT. VPP. Management needs to make business decisions based on financialstatements in accordance with PSAK and may adaptive to IFRS, an answer can begiven by a SAP BPC. Control activities for the preparation of consolidatedfinancial statements is facilitated by SAP BPC captured in ICOFR PT. VPP.Control over financial reporting, in addition to IT Control, KPI of FinancialStatements Accuracy are intended to ensure the accuracy of the data on thefinancial statements that contribute to the reliability of financial statements."

"Karya akhir ini berisi mengenai evaluasi efektivitas rancangan dan operasional pengendalian internal pada PT TI, dalam rangka pelaporan keuangan. Penelitian ini membahas bagaimana proses evaluasi pengendalian internal dilaksanakan dalam rangka kewajiban pelaporan keuangan atas siklus pelaporan keuangan PT TI. Evaluasi tersebut didasarkan pada peraturan Sarbane Oxley section 404, PCAOB Auditing Standard no.5, dan COSO Internal Control Framework sebagai dasar-dasar dilakukannya pengendalian internal khususnya ICoFR. Hasil analisis menunjukkan pengendalian telah dilakukan evaluasi dengan basis audit dan atas tiap hasil evaluasi telah ditindaklanjuti.

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Final report contains of evaluation of the effectiveness of the design and operational internal control in PT TI, in order to financial reporting. This study discusses how the evaluation process carried out in the framework of internal control of financial reporting responsibility on the financial reporting cycle of PT TI. The evaluation was based on the rules Sarbane Oxley section 404, PCAOB Auditing Standard No. 5, and the COSO Internal Control Framework as the fundamentals do internal control especially ICOFR. The analysis showed the control was evaluated on the basis of the audit and on any results of the evaluation have been followed up."

"Penelitian ini bertujuan untuk menguji dan memeroleh bukti empiris mengenai pengaruh komponen tata kelola perusahaan dan komponen pendukung eksternal perusahaan terhadap probabilita terjadinya fraud pada laporan keuangan. Proksi kemungkinan terjadinya fraud pada penelitian ini menggunakan dasar model M-Score. Sampel penelitian adalah 285 perusahaan publik non-keuangan selama tahun 2012-2016. Hasil penelitian menunjukkan bahwa kepemilikan terkonsentrasi, proporsi komisaris independen, efektivitas komite audit, dan penggunaan KAP big four terbukti mengurangi probabilita terjadinya fraud pada laporan keuangan. Penelitian juga menunjukkan bahwa kepemilikan pemerintah dan regulasi industri yang lebih ketat meningkatkan probabilita terjadinya fraud pada laporan keuangan. Sebaliknya, usia terdaftarnya perusahaan sebagai perusahaan publik tidak terbukti berpengaruh terhadap probabilita terjadinya fraud pada laporan keuangan.

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The purpose of this study is to test and obtain empirical evidence about the effects of corporate governance components and external supporting components to probability of financial statement fraud. The proxy used in measuring the probability of financial statement fraud is by M Score model. The sample of this study is the 285 non financial public companies during 2012 2016. The result showing that the concentrated ownership, independent director proportion, audit committee effectiveness, and the using of big four accounting firm can reduce the probability of financial statement fraud otherwise the state ownership and restricted industry regulation in firms surprisingly increases the probability of financial statement fraud. However the length of year listed in the stock exchange do not influence the probability of financial statement fraud."

"Tujuan penelitian ini adalah membahas dampak perbedaan motif Merger dan Akuisisi (M&A) terhadap kinerja jangka panjang dan kualitas laba perusahaan pasca M&A serta peran moderasi Corporate Governance, baik pada tingkat perusahaan maupun tingkat negara terhadap hubungan antara motif M&A dan kinerja jangka panjang. Selain itu penelitian ini juga menganalisis pengaruh motif M&A terhadap tingkat pengungkapan transaksi M&A serta dampak dari tingkat pengungkapan tersebut bagi kinerja jangka panjang serta kualitas laba perusahaan pasca M&A. Penelitian ini berfokus pada pemisahan persepsi motif M&A dari investor menjadi motif sinergi dan agensi berdasarkan reaksi investor saat pengumuman M&A dilakukan serta menggunakan variabel akuntansi. Penelitian ini dilakukan secara lintas negara dengan menggunakan sampel kasus M&A yang terjadi di 11 negara Asia selama periode 2002-2012. Dengan menggunakan metode cross-sectional ordinary least square, hasil analisis menunjukkan bahwa M&A bermotif sinergi menghasilkan kinerja yang lebih baik dibandingkan M&A motif agensi, dan mekanisme Corporate Governance yang diterapkan perusahaan terbukti dapat lebih memaksimumkan dampak positif tersebut. Temuan lain dari penelitian ini menunjukkan bahwa motif M&A juga menjadi faktor penting yang menjelaskan tingkat pengungkapan informasi M&A yang kemudian terbukti secara signifikan menentukan kualitas laba perusahaan pasca M&A. Penelitian ini tidak dapat membuktikan pengaruh motif M&A terhadap kualitas laba, pengaruh tingkat pengungkapan M&A terhadap kinerja jangka panjang serta peran moderasi Corporate Governance tingkat negara pada hubungan antara motif M&A dan kinerja jangka panjang.

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The purpose of this study is to analyze the effect of Merger and Acquisition (M&A) motives to the long-term performance and earnings quality of companies post M&A, and the moderating effect of Corporate Governance, both in firm-level and country-level, to the relationship between M&A motives to the long-term performance. In addition, this study also analyses the influence of M&A motive to the M&A transaction disclosure level and then analyses how the M&A disclosure level can determine the long-term performance and the earnings quality post M&A. This study uses M&A transactions in 11 Asian countries during 2002 until 2012 as research sample. Using cross-sectional ordinary least square method, this study proves that the M&A motives have significant positive influence to the long-term performance post M&A and the significant moderating effect of Corporate Governance at firm-level in maximizing the influence between it. Other findings in this study show that the M&A motives have a significant positive influence on the level of M&A disclosure which is then proven to be one of the significant factors that determining the quality of earnings post M&A. In the other side, this study fails to prove the significant impact of the M&A motive to the earnings quality post M&A, the influence of the disclosure level to the long-term performance and the moderating effect of the Corporate Governance at country-level to the relationship between the M&A motives and the long-term performance post M&A."