PENDEKATAN AUDIT INTERNAL BERBASIS RISIKO (RISK BASED INTERNAL AUDITING) UNTUK MENDUKUNG PERANAN BARU AUDIT INTERNAL

Kurniawati

Before the Sarbanes-Oxley Act of 2002 -- the government's response to the infamous years of Enron, WorldCom and Adelphia -- the internal audit function focused largely on financial reporting and compliance.  Today, in the growing uncertainty of turbulent market, internal audit functions are being asked to raise their game and deliver increased value to the organization by covering the risks that matter.  This means covering not only compliance and financial risks but expanding focus to include strategic and operational risk areas. The internal audit focus on how to give the added value for organization to meet overall organization objectives by establishing a systematic and disciplined approach to assessing, evaluating, and improving the quality and effectiveness of risk management processes, systems of internal control, and corporate governance processes. Risk Based Internal Auditing is a new approach that can help internal audit function to achieve its new role.

FAKTOR-FAKTOR PENENTU REAKSI HARGA SAHAM SEBAGAI DAMPAK PENGUMUMAN RIGHT ISSUE

Merna Surjadi


The objective of this research is to analyze factors explaining the stock price reaction as effect of right issue. This paper examines 49 companies where announce right issue in Jakarta Stock Exchange during June 1997 to December 1999. Dependent variable is Cumulative Abnormal Return (CAR). Price Book Value (PBV), Debt Equity Ratio (DER), ratio of amount of new equity’s share to outstanding share (RBL), and ratio of offer price to closing price one month prior to effective date (OFFER) are used as independent variable. The analysis show DER and RBL have negative coefficient which statistically significant at the 0,05 level. PBV and OFFER have statistically insignificant coefficient.

PERBANDINGAN PENERAPAN TARIF PAJAK TUNGGAL TERHADAP TARIF PAJAK PROGRESSIF ATAS BEBERAPA LAPISAN PENGHASILAN WAJIB PAJAK BADAN DI INDONESIA

Iwan Siswandi


ABSTRACT The purpose and intention for this research is about to deliver an information about the implementation and the impact due to single rate tax income in Indonesia. Involving the efficiency and economical advantages for corporation and other business entities.

The platform of this research is Analytic Descriptive type and generating secondary data for being analyzed.

The main result of this result  that due to implementation of single rate income tax affects to earning after tax or net income. The Government assigned this policy to make a well balance tax collection for each layers of business.

The conclution is the implementation of single rate tax has a main goal, which is to increase the total revenue from taxation in a long term period by creating a condusive economic environmental to attract more investment in indonesia.

PENDETEKSIAN FRAUD DENGAN HUKUM BENFORD

Theresia Hesti Bwarleling


The objectives of this research is to find the answers of whether Benford’s Law can be effectively used as one of the measurement of the audit planning instruments for determining whether the customs value of the sample company is acceptable or not. To answer this question, the first thing to do is to find out the custom value of the sample company. To asses whether a particular custom value is acceptable or not then a digital analysis vehicle called Benford’s Law as well as a number of statistical test is used. Assessment is done to detect fraudulent data as part of risk management in audit planning in order to choose company. The result of the research shows that Benford’s Law can be neither be used effectively to assess whether customs of the sample company is acceptable or not, nor can it be used effectively as one of the audit planning instrument for these company. However this result applies only to the sample tested and can not be generalized.

PERAN INTERNAL DAN EKSTERNAL AUDIT SEBAGAI BAGIAN dari PENERAPAN GOOD CORPORATE GOVERNANCE

(Studi Kasus: PT. Bank Mandiri, Tbk)

Theresia Hesti Bwarleling


With the implementation of GCG, it is expected to maintain the control of the company that can reduce the possibility of mismanagement and create added value for the stakeholders of optimal business. Through the help of internal and external auditors, the company is expected can  provide the assurance to stakeholders that management is acting in the best way, so that business processes implemented in accordance with the concept of Good Corporate Governance to achieve growth and profitability in the long run and win the global business competition.