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Menampilkan 1–2 dari 2 artikel
The Influence of System Knowledge, Coworker Support, and System Usage Frequency on the Effectiveness of Computerized Financial Reporting with Trust in the System as a Moderating Variable
Tengku Sheila Chairunisa
; Renny Maisyarah
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Vol 2
, No 2
(2025)
This study aims to examine and analyze, both partially and simultaneously, the influence of system knowledge, coworker support, and frequency of system usage on the effectiveness of computerized financial reporting and trust in the system. Furthermore, this research investigates the moderating role of trust in the system in the relationship between those three independent variables and reporting effectiveness. This study is considered novel as it incorporates three variables not previously explo...
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Analisa Pelanggaran Kode Etik Akuntansi Publik pada PT. Hanson Internasional Tbk
Doni Molana
; Tengku Sheila Chairunisa
; Darwin Darwin
; Arwin Arwin
; Putri Enzelina Nababan
; Ancer Martati Ndraha
; Rahima Br Purba
GEMILANG: Jurnal Manajemen dan Akuntansi
Vol 5
, No 2
(2025)
This study aims to analyze violations of the public accountant code of ethics that occurred in the audit of the financial statements of PT. Hanson International Tbk, especially in the 2016 report. In the report, the company recognized revenue of Rp732 billion from the sale of ready to build lots, even though the transaction was not supported by valid legal documents such as a sale and purchase binding agreement (PPJB). The financial statements still received a “fair without modification” opinion...
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