TINJAUAN PENERAPAN AKUNTANSI MANFAAT KARYAWAN

Accountancy of employees benefit arranges confession; measurement and reporting of obligation (or assets) of post employee benefit. Next, burden of employees benefit was allocated to during year of service employees. To reach best estimate in measurement of employees benefit obligation (at the time of terminating year of service employees) and converting to present value was needed an assumption actuarial. The practice of this accountancy is visible at existence of confession and reporting of obligation (or assets) of employee’s benefit in financial position report, and burden of employee’s benefit in accounting of loss and profit report. The reporting give influence to less to the company performance, because it can decreasing to the ratio of financing structure health and the profit.The practice of accountancy of employee's benefit for Indonesia have arranged by SFAS 24 and 57. Although these SFAS have gone into effective of commencing from date of January 1st 1995 and from date of January 1st 2001, but the applying is still less. Condition prerequisite to applying accountancy of benefit employees require confession for obligatory past event and commitment to fulfill the law obligation. The low of enforcement of law in general including compliance of UU ketenagakerjaan, domination of the practical consideration of business, and complication of the actuarian calculation is cause such weak precondition.The practice of accountancy of employee's benefit for Indonesia is more effctive at the emiten and or the public company, for the financial statement including cover of period of commencing from January 1st 2000. It is motivated for applying of the good corporate governance and the Kepmennaker 150/2000. This positive growth are more better since of application of UU Ketenagakerjaan 13/2003 and SFAS 24 revised at year 2004 (earlier application are recommended).To evaluate how far the practice of accountancy of employee's benefit is needed an evaluation to the regulation which have relation to developing of precondition above; and also to the accountancy of benefit employees itself.

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TINJAUAN PENERAPAN AKUNTANSI MANFAAT KARYAWAN

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2005.v9.i2.330 ◽

2018 ◽

Vol 9 (2) ◽

pp. 265-287

Author(s):

Jazid Jazid

Keyword(s):

Financial Statement ◽

Company Performance ◽

Practical Consideration ◽

Financing Structure ◽

Service Employees ◽

The Public ◽

Good Corporate Governance ◽

Public Company ◽

Positive Growth ◽

Earlier Application

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Measuring the Range Application of Internal Marketing for HRM Philosophy in the Public Company for Electrical and Electronic Industries

Journal of Economics and Administrative Sciences ◽

10.33095/jeas.v25i116.1790 ◽

2019 ◽

Vol 25 (116) ◽

pp. 111-126

Author(s):

Haider Fadhel Kadhem ◽

Alaulddin B Jawad

Keyword(s):

Research Paper ◽

Internal Marketing ◽

Internal Communication ◽

Company Performance ◽

Check List ◽

Main Hypothesis ◽

The Public ◽

Public Company ◽

List Method ◽

Organization Framework

The reason behind choosing this topic " internal marketing (IM) of human resource management (HRM)" is to highlight the advantages of using IM in the organization framework. The problem of the research paper lies in not paying enough attention to employees genuine needs as they interact with each other in the sake of organization prosper. This research paper can be used as indictor to expose the weaknesses that the organization encounters daily. The current research paper attempts at examining the possibility of developing philosophy of internal marketing of human resources and its most practices, empowering staff, training courses, motivations and recognitions, and within departments communication, in order to reach targeted results such as performance, knowledge, and quality. That can be done through getting rid of processes that do not create value for the final product presented in the General Company for Electrical and Electronic Industries in Iraq. The main hypothesis of the research is to investigate whether the General Company for Electrical and Electronic Industries in Iraq applies IM as one of the significant approach to boost and alter employees' performance and attitudes in order to increase organizational commitment. The research in order to reach its target relied on the “check list” method, which is one of the case study methods that rely on personal observation and interviews mainly in its preparation. The “check list” involved different levels of management, directors, executives, and employees who work at General Company for Electrical and Electronic Industries in Iraq. The study reached a number of conclusions. The most important one is dissemination of culture and principles of IM of HRM within all units of the company. The benefits of this system lead to improve the overall company performance. Organizations should be more flexible in administrative decisions by opening diverse communication channels at all levels of management, viewing employees’ suggestions and listening to their complaints, and involving them in the decision-making process as a part of principles of internal communication.

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Response of a Subgroup of the PCAOB's Investor Advisory Group to the PCAOB's Concept Release Concerning Reports on Audited Financial Statements and Related Amendments to PCAOB Standards

Current Issues in Auditing ◽

10.2308/ciia-50101 ◽

2011 ◽

Vol 5 (2) ◽

pp. C21-C50 ◽

Cited By ~ 2

Author(s):

Kelvin Blake ◽

Joseph V. Carcello ◽

Norman J. Harrison ◽

Michael J. Head ◽

Barbara E. Roper ◽

...

Keyword(s):

Financial Statements ◽

Capital Allocation ◽

Financial Statement ◽

Advisory Group ◽

Audit Report ◽

Audit Risk ◽

The Public ◽

Public Company ◽

Risk Areas

SUMMARY Recently, the Public Company Accounting Oversight Board (PCAOB) released a concept release concerning possible revisions to PCAOB standards related to reports on audited financial statements and related amendments to PCAOB standards. The comment letter below, written by a subgroup of the PCAOB's Investor Advisory Group, was recently submitted to the PCAOB in response to the Board's concept release. The subgroup believes that the four most important changes to the audit report would require the auditor to: (1) discuss the auditor's assessment of the estimates and judgments made by management in preparing the financial statements and how the auditor arrived at that assessment, (2) disclose areas of high financial statement and audit risk and how the auditor addressed these risk areas, (3) discuss unusual transactions, restatements, and other significant changes in the financial statements (including the notes), and (4) discuss the quality, not just the acceptability, of the issuer's accounting practices and policies. They further assert that the disclosure of this information will improve investors' ability to make informed buy/sell decisions, which should result in higher returns to investors and improved capital allocation within society.

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Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2016-003, Proposed Auditing Standard—The Auditor's Report on an Audit of Financial Statements when the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards

Current Issues in Auditing ◽

10.2308/ciia-51651 ◽

2016 ◽

Vol 11 (1) ◽

pp. C26-C40 ◽

Cited By ~ 1

Author(s):

Marcus M. Doxey ◽

Stephen H. Fuller ◽

Marshall A. Geiger ◽

Willie E. Gist ◽

Karl E. Hackenbrack ◽

...

Keyword(s):

Financial Statements ◽

Auditor Independence ◽

Data Availability ◽

Financial Statement ◽

Specific Information ◽

Reporting Standard ◽

The Public ◽

Auditor Tenure ◽

Public Company ◽

Auditor Reporting

SUMMARY On May 11, 2016 the Public Company Accounting Oversight Board (PCAOB) issued a request for comment on Proposed Auditing Standard—The Auditor's Report on an Audit of Financial Statements when the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards, a reproposal of its August 2013 proposed auditor reporting standard. The reproposal retains the pass/fail model of the existing auditor's report while seeking to enhance the form and content of the report. The reproposal solicited public comment on the following significant changes to the existing auditor's report: (1) add a description of “critical audit matters” that provides audit-specific information about especially challenging, subjective, or complex aspects of the audit as they relate to the relevant financial statement accounts and disclosures, (2) add a statement about auditor independence and the phrase “whether due to error or fraud” when describing the auditor's responsibilities to obtain reasonable assurance about whether the financial statements are free of material misstatements, (3) add a statement related to auditor tenure, and (4) standardize the form of the auditor's report, requiring the opinion be the first section of the auditor's report and requiring section titles to guide the reader. The comment period ended on August 15, 2016. This commentary summarizes the participating committee members' views on the alternatives presented in the request for comment. Data Availability: The concept release, proposed and reproposed rules, and supplemental information are available at: http://pcaobus.org/Rules/Rulemaking/Pages/Docket034.aspx

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STUDI KOMPARASI PRAKTEK TRANSPARANSI DALAM PENGELOLAAN PERUSAHAAN DAERAH PASAR SURYA SURABAYA

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2008.v12.i3.2087 ◽

2017 ◽

Vol 12 (3) ◽

pp. 417

Author(s):

Yuliastuti Rahayu

Keyword(s):

Corporate Governance ◽

Law Enforcement ◽

Local Government ◽

Characteristic Difference ◽

Quality Of Information ◽

The Public ◽

Good Corporate Governance ◽

Public Company

Requirement of transparency in all sector is unavoidable, not only in governance but also at public company or regional company especially in carrying out the principles and appropriate policy in accordance with Good Corporate Governance standard. The good corporate governance principles determined by The Minister of ‘BUMN’ consist of: The transparency, Independence, Accountability, Responsibility and Fairness. In the case of transparency, ‘Bapepam’ give an example of the transparency practice for the public company. Some regulation of the transparency practice consist of: (1) Open information, (2) The quality of information, (3) The involvement of competence, (4) The supporter profession, (5) The limit of transaction material and the transaction of conflict interest, (6) Independent Commissary, and (7) Law Enforcement. The regional company of ‘Pasar Surya’ is the public company owned by the local Government in Surabaya. The writer is interested in uncovering whether ‘Pasar Surya’ has done the transparency what society desires. As the comparison, the writer uses the base regulations of the transparency practice for the public company. The writer pays attention to the characteristic difference at each company. The transparency practice which ‘Pasar Surya’ has done is in accordance with The Regional Regulation and The Mayor’s Decision.Basically ‘Pasar Surya’ has done the transparency activity but it is necessary to re-examine to get the target of good corporate governance.

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Using Evidential Reasoning Technology to Enhance the Audit Quality Assurance Inspection Process

Journal of Emerging Technologies in Accounting ◽

10.2308/jeta-52083 ◽

2018 ◽

Vol 15 (1) ◽

pp. 29-43 ◽

Cited By ~ 1

Author(s):

Theodore J. Mock ◽

Srinivasan C. Ragothaman ◽

Rajendra P. Srivastava

Keyword(s):

Quality Assurance ◽

Audit Quality ◽

Emerging Technology ◽

Evidential Reasoning ◽

Financial Statement ◽

The Public ◽

Public Company ◽

Auditor Judgments ◽

Inspection Process ◽

Computer Services

ABSTRACT This paper considers the use of an emerging technology based on formal evidential reasoning to help audit quality assurers conduct higher-quality inspections of audit engagements. Although the ideas should be relevant to the inspection process in general, we focus on PCAOB stated objectives and procedures and, as an illustration, the inspection of Satyam Computer Services Limited. To enhance audit quality assurance (AQA), we propose and illustrate a portion of a prototype technology that uses formal evidential reasoning to help assess audit quality. The use of a formal evidential reasoning model and a structured process should provide better documented and more precise, consistent, and rigorous AQA assessments of risk, of the sufficiency and competency of audit evidence collected, and of various auditor judgments. The potential of this technology is illustrated by evaluating the Public Company Accounting Oversight Board's (PCAOB) inspection of Satyam Computer Services Limited, in particular the assessment of the risk of financial statement misstatement due to either unintentional or intentional misstatements. The illustration suggests that the proposed technology is likely to facilitate an enhanced inspection of audit quality. By implication, we assert that use of such technology will result in other enhancements to AQA.

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Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter No. 34: PCAOB Release No. 2011-003, Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements.

Current Issues in Auditing ◽

10.2308/ciia-50074 ◽

2011 ◽

Vol 5 (2) ◽

pp. C1-C14 ◽

Cited By ~ 7

Author(s):

Joseph F Brazel ◽

Paul Caster ◽

Shawn Davis ◽

Steven M Glover ◽

Diane J Janvrin ◽

...

Keyword(s):

Audit Quality ◽

Exposure Period ◽

Financial Statements ◽

Data Availability ◽

Financial Statement ◽

The Public ◽

Additional Information ◽

Public Company ◽

Auditing Standards ◽

Auditor Reporting

SUMMARY Recently, the Public Company Accounting Oversight Board (PCAOB or Board) issued a concept release to solicit public comment on the potential direction of a proposed standard-setting project on the content and form of reports on audited financial statements. The objective of the concept release was to discuss several alternatives for changing the auditor's reporting model that could increase its transparency and relevance to financial statement users, while not compromising audit quality. To that end, the alternatives included (1) a supplement to the auditor's report, in which the auditor would be required to provide additional information about the audit and the company's financial statements (an “Auditor's Discussion and Analysis”), (2) required and expanded use of emphasis paragraphs in the auditor's report, (3) auditor reporting on information outside the financial statements, and (4) clarification of certain language in the auditor's report. The PCAOB provided for a 102-day exposure period (from June 21 to September 30, 2011) for interested parties to examine and provide comments on the conceptual approaches to rulemaking that might complement the application of Section 105(c)(6). The Auditing Standards Committee of the Auditing Section of the American Accounting Association provided the comments in the letter below to the PCAOB on the PCAOB Release No. 2011-003, Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements. Data Availability: Information about and access to the release is available at: http://pcaobus.org/Rules/Rulemaking/Docket034/Concept_Release.pdf

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HUBUNGAN ANTARA GOOD CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN DENGAN KINERJA KEUANGAN

IQTISHODUNA ◽

10.18860/iq.v4i2.288 ◽

2011 ◽

Vol 4 (2) ◽

Author(s):

Anik Malikah

Keyword(s):

Corporate Governance ◽

Ownership Structure ◽

Financial Statement ◽

Company Performance ◽

Agency Conflict ◽

Asymmetry Information ◽

Good Corporate Governance ◽

Negative Effect ◽

Independent Variable ◽

Access Information

Agency Theory say if principal and agent (manager) have different of interest, will make agency conflict Separate of function about owner (shareholder) with manager will make negative effect like management freedom to maximize profit for themselves. This condition will happened caused asymmetry information among management and the other party that have no access information about firm. So there were not enough to oversee behavior of management.This Study intend to know the correlation Good Corporate Governance and ownership structure with company performance. Good corporate governance and ownership structure as independent variable and company performance as dependent variable. We use two pillar of Good Corporate Governance. There are transparency and accountability. Transparency is peroxide by disclosure of financial statement and accountabilities peroxide by accruals. Company performance is peroxide by Tobin's Q.The population are company that list in LQ 45 during 2 semester. The result of this study is: (1) there is no correlation about ownership structure with company performance. (2) There are no correlation about accountability with company performance, (3) there are significant correlation about transparency with company performance.

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PENGARUH TINGKAT PENDIDIKAN MANAJER TERHADAP KINERJA PERUSAHAAN GO-PUBLIC

Jurnal Cakrawala Pendidikan ◽

10.21831/cp.v1i1.4195 ◽

2015 ◽

Vol 1 (1) ◽

Cited By ~ 1

Author(s):

Moerdiyanto .

Keyword(s):

Stock Returns ◽

Capital Market ◽

Sampling Technique ◽

Cash Flows ◽

Securities Market ◽

Financial Statement ◽

Company Performance ◽

Manufacturing Companies ◽

Educational Levels ◽

Public Company

Abstract: The Effect of Managers’ Educational Levels on the Go-PublicCompany Performance. This study aims to investigate the effect of managers’educational levels on the company performance. The population comprised allthe manufacturing companies listed in the Indonesian Capital Market duringthe period of 2003-2007. The sample, consisting of 60 companies, was selectedusing the purposive sampling technique. The variable of managers’ educationallevels was controlled by the variables of accounting income and cash flows. Thedata on managers’ educational levels were collected through a questionnaireand those on accounting income and the cash flows through documents fromthe company financial statement published in the Indonesian Capital Market.The data on the stock returns movement as a company’s performanceparameter were obtained from the Indonesian Securities Market Database(ISMD). The data were analyzed using the data panel regression, employing thesoftware of EVIEWS-3 program. The result shows that the regression coefficientof managers’ educational levels on the company performance is positive andstatistically significant with α 1% and t-value at p < 0.01. Keywords: managers’ educational levels, accounting income, cash flow, go- public company performance

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The Standard Auditors Report: Preparer, User, And Student Reactions To The PCAOB Concept Release

Review of Business Information Systems (RBIS) ◽

10.19030/rbis.v16i3.7130 ◽

2012 ◽

Vol 16 (3) ◽

pp. 113-124 ◽

Cited By ~ 2

Author(s):

Don E. Giacomino ◽

Michael D. Akers

Keyword(s):

Financial Statements ◽

Financial Statement ◽

Professional Organizations ◽

Audit Report ◽

Short History ◽

The Public ◽

Public Company ◽

Comment Letters ◽

Student Reactions

Concerns about the usefulness of the Standard Audit Report (SAR) have been expressed by investors and other users of corporate financial statement for several decades. During 2011 the Public Company Accounting Oversight Board (PCAOB) reacted to those concerns by issuing Concept Release on Possible Revisions to the PCAOB Standards Related to PCAOB Standards (Release). This article provides a description of the SAR, a short history (timetable) of the pressures (surveys) to improve the SAR and events that have led to the eventual Release by the PCAOB. Feedback (comment letters and surveys) from professionals and professional organizations regarding the Release are examined and discussed. Accounting and finance majors, future preparers and users of the financial statements, were surveyed to determine both their reactions to the PCAOBs SAR and whether their reactions were different than practitioners. This article concludes with an analysis of the results and implications for audit practice and education.

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