KOMITE AUDIT, PENGAWASAN DAN PENGENDALIAN PERUSAHAAN SUATU PERSPEKTIF TEORI
The audit committee chose the pubfic accountant, to discuss the scope and nature of an audit by public accountant In Indonesia, the audit committee is rethtively new and its deve4)ment is too slow from other countries. Because the government recently imposed poli9ITapan emphasis on the audit committ...
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ftunivborobuojs:oai:ojs.192.168.0.2:article/1269 2023-10-09T21:49:42+02:00 KOMITE AUDIT, PENGAWASAN DAN PENGENDALIAN PERUSAHAAN SUATU PERSPEKTIF TEORI Kartamulja, H.A. Rodi 2023-09-13 application/pdf https://ejournal.borobudur.ac.id/index.php/akuntansi/article/view/1269 ind ind Fakultas Ekonomi https://ejournal.borobudur.ac.id/index.php/akuntansi/article/view/1269/1021 https://ejournal.borobudur.ac.id/index.php/akuntansi/article/view/1269 Copyright (c) 2023 Jurnal Akuntansi Jurnal Akuntansi; Vol. 3 No. 1 (2009) 2087-9261 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article 2023 ftunivborobuojs 2023-09-18T19:11:43Z The audit committee chose the pubfic accountant, to discuss the scope and nature of an audit by public accountant In Indonesia, the audit committee is rethtively new and its deve4)ment is too slow from other countries. Because the government recently imposed poli9ITapan emphasis on the audit committee, through the State Entelprises Minister Decree No. 133 /1999. Artide 3 (2) which states that the board of commissioners of the shareholder (SOEs) could form the da "KOMDIT". The audit committee is a board membering dient company is responsible for heOing to auditors in maintaining the inde pendensilya of management. A company's audit committee can serve vey well by the time he is a group, independent and have certain responsibilities, when he has full access to information financial compaly and currently informed of all management decisions. The audit committee must be protected from inteerence operasional decisions, evey day, except on a limited number of the establishment of an effective control environment. If the audit committee to take over the function where gement he will lose the independence and oijectivipi in the relationship with management. Keywords: Audit Committee Komite audit memilih akuntan publik, membahas ruang lingkup dan hakikat audit dengan akuntan publik Di Indonesia. Komite audit relatif baru dan perkembangannya san'gat terlambat dari negara lainnya. Karena pemerintah baru saja memberlakukan penetapan kebijakan tentang komite audit, melalui SK MENEG BUMN No. 133/1999. Pasal 3 (2) yang menyebutkan bahwa dewan komisaris dari Pesero (BUMN) dapat membentuk "KOMDIT". Komite audit adalah sejumlah anggota dewan komisaris perusahaan klien yang bertanggung jawab untuk membantu auditor dalam mempertahankan independensinya dari manajemen. Sebuah komite audit dapat melayani perusahaan dengan sangat baik pada saat ia merupakan kelompok, independen dan memiliki tanggung jawab yang pasti, pada saat ia memiliki akses penuh terhadap informasi keuangan perusahaan dan pada saat diinformasikan dari semua ... Article in Journal/Newspaper Artide e-Journal Universitas Borobudur |
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e-Journal Universitas Borobudur |
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Indonesian |
description |
The audit committee chose the pubfic accountant, to discuss the scope and nature of an audit by public accountant In Indonesia, the audit committee is rethtively new and its deve4)ment is too slow from other countries. Because the government recently imposed poli9ITapan emphasis on the audit committee, through the State Entelprises Minister Decree No. 133 /1999. Artide 3 (2) which states that the board of commissioners of the shareholder (SOEs) could form the da "KOMDIT". The audit committee is a board membering dient company is responsible for heOing to auditors in maintaining the inde pendensilya of management. A company's audit committee can serve vey well by the time he is a group, independent and have certain responsibilities, when he has full access to information financial compaly and currently informed of all management decisions. The audit committee must be protected from inteerence operasional decisions, evey day, except on a limited number of the establishment of an effective control environment. If the audit committee to take over the function where gement he will lose the independence and oijectivipi in the relationship with management. Keywords: Audit Committee Komite audit memilih akuntan publik, membahas ruang lingkup dan hakikat audit dengan akuntan publik Di Indonesia. Komite audit relatif baru dan perkembangannya san'gat terlambat dari negara lainnya. Karena pemerintah baru saja memberlakukan penetapan kebijakan tentang komite audit, melalui SK MENEG BUMN No. 133/1999. Pasal 3 (2) yang menyebutkan bahwa dewan komisaris dari Pesero (BUMN) dapat membentuk "KOMDIT". Komite audit adalah sejumlah anggota dewan komisaris perusahaan klien yang bertanggung jawab untuk membantu auditor dalam mempertahankan independensinya dari manajemen. Sebuah komite audit dapat melayani perusahaan dengan sangat baik pada saat ia merupakan kelompok, independen dan memiliki tanggung jawab yang pasti, pada saat ia memiliki akses penuh terhadap informasi keuangan perusahaan dan pada saat diinformasikan dari semua ... |
format |
Article in Journal/Newspaper |
author |
Kartamulja, H.A. Rodi |
spellingShingle |
Kartamulja, H.A. Rodi KOMITE AUDIT, PENGAWASAN DAN PENGENDALIAN PERUSAHAAN SUATU PERSPEKTIF TEORI |
author_facet |
Kartamulja, H.A. Rodi |
author_sort |
Kartamulja, H.A. Rodi |
title |
KOMITE AUDIT, PENGAWASAN DAN PENGENDALIAN PERUSAHAAN SUATU PERSPEKTIF TEORI |
title_short |
KOMITE AUDIT, PENGAWASAN DAN PENGENDALIAN PERUSAHAAN SUATU PERSPEKTIF TEORI |
title_full |
KOMITE AUDIT, PENGAWASAN DAN PENGENDALIAN PERUSAHAAN SUATU PERSPEKTIF TEORI |
title_fullStr |
KOMITE AUDIT, PENGAWASAN DAN PENGENDALIAN PERUSAHAAN SUATU PERSPEKTIF TEORI |
title_full_unstemmed |
KOMITE AUDIT, PENGAWASAN DAN PENGENDALIAN PERUSAHAAN SUATU PERSPEKTIF TEORI |
title_sort |
komite audit, pengawasan dan pengendalian perusahaan suatu perspektif teori |
publisher |
Fakultas Ekonomi |
publishDate |
2023 |
url |
https://ejournal.borobudur.ac.id/index.php/akuntansi/article/view/1269 |
genre |
Artide |
genre_facet |
Artide |
op_source |
Jurnal Akuntansi; Vol. 3 No. 1 (2009) 2087-9261 |
op_relation |
https://ejournal.borobudur.ac.id/index.php/akuntansi/article/view/1269/1021 https://ejournal.borobudur.ac.id/index.php/akuntansi/article/view/1269 |
op_rights |
Copyright (c) 2023 Jurnal Akuntansi |
_version_ |
1779312741295587328 |