This study aims to see how the auditors in accounting and IT must apply to the various procedures... more This study aims to see how the auditors in accounting and IT must apply to the various procedures in the audit of financial statements with IT-assisted. When viewed as a whole all the computer-assisted audit tools (CAATs) has its own command as an example of this Benford law. The aim of this study was to try to describe how exactly the Benford's Law, when the Benford law can apply and what constraints should be considered before applying the financial audit of companies with IT-assisted. However, in this study the authors used a model for large-scale data analysis of financial statements.
– This study examines the effect of the characteristics of the company (which includes the compan... more – This study examines the effect of the characteristics of the company (which includes the company's profitability, age, earnings per share, size, public ownership, leverage, size of the board) on social and environmental disclosure in the annual report. Multiple linear regression was used for analysis of data on 40 mining companies listed on the Indonesia Stock Exchange in 2014. This study showed that the characteristics of the company has a positive and significant impact on the disclosure of social and environmental data (which consists of the theme of economic, environmental, labor, rights human rights, society, product liability, and additional mining indicators). Partial test results showed that the only variable Earnings Per Share (EPS), which has a positive and significant impact on the company's social and environmental outcomes disclosure. Test between sub-variables / dimensions indicate that EPS significantly influence the disclosure of economic performance, environmental, product liability and additional indicators. Meanwhile, debt had a significant effect on product disclosure, the public and additional indicators. Then, age was significant towards the disclosure of additional indicators of mining. In addition to significantly affect the size of the Board and the public disclosure of additional indicators of mining. Then the size of the company's significant influence on product disclosure.
Inflation or price level targeting is becoming more popular as a policy objective of the central ... more Inflation or price level targeting is becoming more popular as a policy objective of the central bank's monetary policy and fiscal policy to guide them. Policy choices calculated price level is as important as the targeted inflation rate due to the different indices can produce different levels of inflation. Price index is a weighted average of the price of each item. Therefore, the selection of the price index can be detrimental to the credibility of the central bank's policy as well as their success. The purpose of this study was to assess the long-term relationships and short-term between the two indexes are widely used: the Consumer Price Index (CPI) and Wholesale Price Index (WPI) of 2002 to the Year 2012 Quartalan using Root Test test, causality test , cointegration test, and correction model.
Keywords: Test Root, Causality, Cointegration, ECM, CPI, WPI
Experts predict that when the AEC in 2015 began, foreign accountant would enter and dominate. Thi... more Experts predict that when the AEC in 2015 began, foreign accountant would enter and dominate. This paper discusses the factors that influence, opportunities, challenges, and strategies and their impact on accounting students in order to improve competitiveness and to be the host in their own country.
Keywords: opportunities, challenges, strategies, and impact.
This study aims to see how the auditors in accounting and IT must apply to the various procedures... more This study aims to see how the auditors in accounting and IT must apply to the various procedures in the audit of financial statements with IT-assisted. When viewed as a whole all the computer-assisted audit tools (CAATs) has its own command as an example of this Benford law. The aim of this study was to try to describe how exactly the Benford's Law, when the Benford law can apply and what constraints should be considered before applying the financial audit of companies with IT-assisted. However, in this study the authors used a model for large-scale data analysis of financial statements.
– This study examines the effect of the characteristics of the company (which includes the compan... more – This study examines the effect of the characteristics of the company (which includes the company's profitability, age, earnings per share, size, public ownership, leverage, size of the board) on social and environmental disclosure in the annual report. Multiple linear regression was used for analysis of data on 40 mining companies listed on the Indonesia Stock Exchange in 2014. This study showed that the characteristics of the company has a positive and significant impact on the disclosure of social and environmental data (which consists of the theme of economic, environmental, labor, rights human rights, society, product liability, and additional mining indicators). Partial test results showed that the only variable Earnings Per Share (EPS), which has a positive and significant impact on the company's social and environmental outcomes disclosure. Test between sub-variables / dimensions indicate that EPS significantly influence the disclosure of economic performance, environmental, product liability and additional indicators. Meanwhile, debt had a significant effect on product disclosure, the public and additional indicators. Then, age was significant towards the disclosure of additional indicators of mining. In addition to significantly affect the size of the Board and the public disclosure of additional indicators of mining. Then the size of the company's significant influence on product disclosure.
Inflation or price level targeting is becoming more popular as a policy objective of the central ... more Inflation or price level targeting is becoming more popular as a policy objective of the central bank's monetary policy and fiscal policy to guide them. Policy choices calculated price level is as important as the targeted inflation rate due to the different indices can produce different levels of inflation. Price index is a weighted average of the price of each item. Therefore, the selection of the price index can be detrimental to the credibility of the central bank's policy as well as their success. The purpose of this study was to assess the long-term relationships and short-term between the two indexes are widely used: the Consumer Price Index (CPI) and Wholesale Price Index (WPI) of 2002 to the Year 2012 Quartalan using Root Test test, causality test , cointegration test, and correction model.
Keywords: Test Root, Causality, Cointegration, ECM, CPI, WPI
Experts predict that when the AEC in 2015 began, foreign accountant would enter and dominate. Thi... more Experts predict that when the AEC in 2015 began, foreign accountant would enter and dominate. This paper discusses the factors that influence, opportunities, challenges, and strategies and their impact on accounting students in order to improve competitiveness and to be the host in their own country.
Keywords: opportunities, challenges, strategies, and impact.
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Papers by Amir Indrabudiman
The purpose of this study was to assess the long-term relationships and short-term between the two indexes are widely used: the Consumer Price Index (CPI) and Wholesale Price Index (WPI) of 2002 to the Year 2012 Quartalan using Root Test test, causality test , cointegration test, and correction model.
Keywords: Test Root, Causality, Cointegration, ECM, CPI, WPI
Keywords: opportunities, challenges, strategies, and impact.
The purpose of this study was to assess the long-term relationships and short-term between the two indexes are widely used: the Consumer Price Index (CPI) and Wholesale Price Index (WPI) of 2002 to the Year 2012 Quartalan using Root Test test, causality test , cointegration test, and correction model.
Keywords: Test Root, Causality, Cointegration, ECM, CPI, WPI
Keywords: opportunities, challenges, strategies, and impact.