The Influence of Independent Commissioners, Audit Committee and Company Size on the Integrity of Financial Statements

The aim of this study would be to see how independence commissioners, internal auditors, and size of the company affect the financial statement reputation of companies listed on the Indonesia Stock Exchange that produce basic industrial and chemical products (IDX). The findings revealed that having an impartial board of commissioners had a substantial positive impact on financial statement transparency, while having an audit committee and a large corporation had no significant impact. Based on the findings of data analysis research, the audit committee cannot boost the accuracy of the company's financial statements, according to this report. Meanwhile, one of the audit committee's responsibilities is to enhance the accuracy of the company's financial reports such that the details in the financial statements remains current and trustworthy. The internal auditors cannot improve the integrity of the company's financial statements based on the results of data analysis testing. In the meantime, one of the internal auditors tasks is to improve the accuracy of the company's financial reports so that the financial statements' details remain current and reliable. The audit committee cannot enhance the credibility of the company's financial statements based on the findings of data analysis research.

WYKORZYSTANIE WZORCÓW POŚREDNICH DO BUDOWY MIERNIKÓW SYNTETYCZNYCH

The work is a direct continuation of the series of authors articles concerning the construction of new indicators of classification. In the present paper, a manner of classification of objects which is based on three model objects is proposed. An example of the actual distribution of a bonus fund among business units in a large corporation demonstrates the usefulness of such an approach. Studies have shown that this method is very useful for organizing and grouping objects.

LEGAL PROTECTION OF LABOR RIGHTS DURING THE CORONAVIRUS DISEASE 2019 (COVID-19) PANDEMIC

Since the Coronavirus Disease 2019 (Covid-19) pandemic in Indonesia, which continues to grow and has an impact, not a few companies have gone bankrupt. Whether it's a small company, a medium-sized company or even a large corporation are affected by the Coronavirus Disease 2019 (Covid-19). This paper aims to find legal issues on labor right during Covid-19 pandemic in Indonesia. Using the normative legal research, this paper analyzess some of regulation and legal government act to protect labor right who terminated (Pemutusan Hubungan Kerja/PHK) during Covid-19 pandemic. In the end, this paper finds that the government issued two program to solve PHK and protect labor rights, namely Pre-Works Card and Cash Incentive Program (Bantuan Langsung Tunai/BLT). It actively helps employee to create a new job and continue their daily life.

The Dimensions of Entrepreneurial Orientation and Business Environment

The fundamental of entrepreneurial orientation (EO) is needed to engage entrepreneur being creative, innovative, risky as well as uncertain activities in the market place and discover new opportunities before their competitors. Due to low risk-taking propensity, Micro, Small Medium Enterprises in Malaysia growing in number each year but they are not into becoming a large corporation due to unwillingness to commit resources to undergo activities and projects which resulted in the uncertainty of the outcomes. Hence, this study discussed the fundamental of entrepreneurial orientation and practices of EO among the new entrant in the business.Keywords: Creative, Innovative, Risky, and EntrepreneurialeISSN: 2398-4287© 2020. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.DOI: https://doi.org/10.21834/e-bpj.v5i13.1949

A Designer on Designing: A Conversation with Johannes Torpe

Organizational research has explored how design thinking can fulfill the human needs of customers or users, but it has largely overlooked how it is shaped by the designer’s subjective experiences. In an attempt to stimulate greater scholarly interest in exploring the designer behind the process of design thinking, we integrate materials from three interviews conducted with the renowned designer Johannes Torpe. Throughout the interviews, Johannes stresses the interpersonal aspects of his work, especially how he interacts with customers and how he fosters (and also controls) the creativity of the other designers that he employs in his studio. As our conversation unfolds, Johannes responds to our questions as an evolving creative person, a celebrated designer, a manager of a creative collective of designers, a top designer employed by a large corporation, and a business owner of a celebrated Danish design studio.