Log in

Relevant bibliographies by topics / Analysis and audit of inventory / Journal articles

To see the other types of publications on this topic, follow the link: Analysis and audit of inventory.

Journal articles on the topic 'Analysis and audit of inventory'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Analysis and audit of inventory.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Ishfaq, Rafay, and Uzma Raja. "Effectiveness of frequent inventory audits in retail stores: an empirical evaluation." International Journal of Logistics Management 31, no. 1 (2019): 21–41. http://dx.doi.org/10.1108/ijlm-07-2018-0184.

Full text

Abstract:

Purpose The purpose of this paper is to focus on the effectiveness of the inventory audit process to manage operational issues related to inventory errors in retail stores. An evaluation framework is proposed based on developing an error profile of store inventory using product attributes and inventory information. Design/methodology/approach A store inventory error profile is developed using data on price, sales, popularity, replenishment cycle, inventory levels and inventory errors. A simulation model of store inventory management system grounded in empirical data is used to evaluate the eff

APA, Harvard, Vancouver, ISO, and other styles

2

Khairunisa, Haifa, Maulana Yusup, Sana Sholihah, and Adam Ramdani. "Internal Audit Effect on Inventory Control." Acman: Accounting and Management Journal 3, no. 1 (2023): 49–54. http://dx.doi.org/10.55208/aj.v3i1.60.

Full text

Abstract:

This research determines the influence of internal audits on inventory control in one of the garment companies in Bandung. This research method uses quantitative research methods with descriptive and verification approaches. First, obtain the questionnaire results from the respondents and then process them through SPSS 20 to be tested and then present the output results. After conducting analysis and discussion, the authors conclude that the effect of internal audit on inventory control carried out at a garment company in the city of Bandung shows quite good results. To see the expertise and a

APA, Harvard, Vancouver, ISO, and other styles

3

Mohammad Ramadhan Priatmojo, Rafa Syahrul Amrulloh, and Tri Ratnawati. "Deteksi Audit Kepatuhan Sistem Informasi Akuntansi Persediaan Pada Toko Ritel Melalui Pengendalian Internal." Manajemen Kreatif Jurnal 1, no. 3 (2023): 84–94. http://dx.doi.org/10.55606/makreju.v1i3.1644.

Full text

Abstract:

This study aims to analyze the detection of compliance audits of inventory accounting information systems at retail stores through internal control. An inventory accounting information system is a critical element of retail store operations, and adherence to proper procedures is critical to maintaining the integrity and reliability of inventory data. The research method used is a literature study and descriptive analysis. Data was collected through a literature review related to compliance audit detection. This research also includes a case study to illustrate the application of internal contr

APA, Harvard, Vancouver, ISO, and other styles

4

Choy, S., W. Lee, and C. Cheung. "A Systematic Approach for Knowledge Audit Analysis: Integration of Knowledge Inventory, Mapping and Knowledge Flow Analysis." JUCS - Journal of Universal Computer Science 10, no. (6) (2004): 674–82. https://doi.org/10.3217/jucs-010-06-0674.

Full text

Abstract:

Knowledge audit lays a concrete foundation for any knowledge management programs. The central topic of this paper is to integrate various knowledge audit related techniques into pre-audit preparation, in-audit process and post-audit analysis in a systematic manner. Culture assessment, in the form of surveys and radar charts, along with orientation program make up the pre-audit preparation. Structured interviews are carried out to capture process-critical knowledge. Knowledge inventory, knowledge maps and knowledge flow analysis compose of post-audit analysis. Knowledge inventory is then built

APA, Harvard, Vancouver, ISO, and other styles

5

Nugraheni, Septiana Ayu, Jawoto Nusantoro, and Nedi Hendri. "Peranan Audit Internal Untuk Menunjang Efektivitas Pengendalian Internal Persediaan Barang Dagang Pada PT Intan Pariwara Branch Office Metro." Expensive: Jurnal Akuntansi dan Keuangan 1, no. 2 (2022): 109–21. http://dx.doi.org/10.24127/exclusive.v1i2.3005.

Full text

Abstract:

This study aimed to determine the role of internal audits in supporting the effectiveness of internal inventory control at PT. Intan Pariwara Branch Office, Metro. The method used in this research is qualitative with a descriptive approach. The data subject is the administration section and the Warehouse section. Data obtained by researchers through interviews and questionnaires distributed directly to research subjects. Data analysis used the miles method: data collection, data reduction, data presentation and drawing conclusions. This study's conclusion explains that the internal audit's rol

APA, Harvard, Vancouver, ISO, and other styles

6

Sabatini, Sarah Nuriela, and Mekani Vestari. "NILAI PERSEDIAAN, ASET TETAP, UKURAN PERUSAHAAN, KUALITAS AUDIT, DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG." ECONBANK: Journal of Economics and Banking 1, no. 2 (2019): 143–57. http://dx.doi.org/10.35829/econbank.v1i2.46.

Full text

Abstract:

The purpose of research is to obtain empirical evidence of the effect of inventory value, fixed assets, firm size, audit quality and audit tenure on audit report lag by using the financial reports statements of manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are from inventory value, fixed assets, firm size, audit quality, and audit tenure as the independent variable, while the audit report lag as the dependent variable. The sample consists of 324 companies listed on the Indonesia Stock Exchange (IDX) and submitted financial reports to OJK

APA, Harvard, Vancouver, ISO, and other styles

7

Taufik, Gus Muhammad, Indarti Indarti, and Arini Arini. "Analisis Audit Operasional atas Persediaan Barang Consumable Studi Kasus pada PT. Pipa Mas Putih." Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan 4, no. 1 (2023): 96. http://dx.doi.org/10.35314/iakp.v4i1.3303.

Full text

Abstract:

This study aims to determine the impact of the implementation of an operational audit of the inventory of goods at PT. Pipa Mas Putih Duri. The data analysis method used in this research is the descriptive qualitative research method. Based on the results of the research that has been analyzed based on interviews and direct observation of the object of the research, PT. Pipa Mas Putih has carried out an operational audit properly, as evidenced by the fulfillment of the stages of the operational audit stages. Furthermore, PT Pipa Mas Putih Duri already has several procedures regarding the manag

APA, Harvard, Vancouver, ISO, and other styles

8

Arifin, Arifin, M. E. Perseveranda, Simon Sia Niha, Heny Manafe, Rere Paulina Bibiana, and Stanis Man. "Pengaruh Manajemen Aset Terhadap Optimalisasi Pengelolaan Aset Daerah dengan Pengawasan dan Pengendalian Sebagai Variabel Mediasi pada Pemerintah Daerah Provinsi Nusa Tenggara Timur." JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL 4, no. 1 (2023): 359–69. http://dx.doi.org/10.38035/jmpis.v4i1.1438.

Full text

Abstract:

Abstract: This study aims to find out: 1) An overview of the level of asset inventory, legal audit, asset valuation, asset monitoring and control, and optimization of asset management in the Provincial Government of East Nusa Tenggara. 2) the significance of the influence of asset inventory, legal audit, and asset valuation, on asset monitoring and control. 3) the significance of the influence of asset inventory, legal audit, asset valuation, and asset monitoring and control on the optimization of asset management. 4) the significance of the influence of asset monitoring and control in mediati

APA, Harvard, Vancouver, ISO, and other styles

9

Shiksha, Rout. "Audit Analytics for Financial Controls designing bespoke analytics solutions to automate testing for revenue, cost of sales, and inventory controls." INTERNATIONAL JOURNAL OF INNOVATIVE RESEARCH AND CREATIVE TECHNOLOGY 7, no. 6 (2021): 1–10. https://doi.org/10.5281/zenodo.14040262.

Full text

Abstract:

This article focuses on Audit Analytics for Financial Controls, emphasizing the design and implementation of bespoke analytics solutions to automate testing for revenue, cost of sales, and inventory controls. By developing customized analytics procedures for audit engagements, the project aims to streamline audit processes, achieving up to a 40% reduction in time, thereby enabling faster reporting. The integration of advanced data analytics into audit workflows fosters collaboration among audit teams, leading to a notable 25% decrease in manual processes. This innovative approach not only enha

APA, Harvard, Vancouver, ISO, and other styles

10

Salsa Maulina, Sulaeman Sulaeman, and Andri Indrawan. "Peranan Audit Internal dalam Meningkatkan Efektivitas Pengendalian Internal Inventory Suku Cadang di PT. Selamat Lestari Mandiri." AKUNTANSI 45 5, no. 2 (2024): 566–77. https://doi.org/10.30640/akuntansi45.v5i2.3378.

Full text

Abstract:

This study aims to explain the role of internal audit in enhancing the effectiveness of spare parts inventory internal control at PT. Selamat Lestari Mandiri. The study employs a descriptive qualitative method. Data collection techniques include observation, interviews, and documentation analysis. The research findings indicate that the implementation of internal audit for spare parts inventory has been well-executed, as evidenced by its adherence to the established schedule and procedures. The spare parts inventory internal control system is operating effectively, as demonstrated by its imple

APA, Harvard, Vancouver, ISO, and other styles

11

Sopiyana, Muhammad. "HUBUNGAN AUDIT OPERASIONAL DAN PENGELOLAAN PERSEDIAAN BARANG DAGANG TERHADAP PENINGKATAN LABA PADA CV ANEKA SPORTS INDONESIA (Studi Kasus Pada Pada CV Aneka Sports Indonesia Tahun 2022)." SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business 5, no. 4 (2022): 1203–13. http://dx.doi.org/10.37481/sjr.v5i4.596.

Full text

Abstract:

This study aims to determine the relationship between operational audit and merchandise inventory management simultaneously on increasing profits at CV Aneka Sports Indonesia. To determine the relationship of operational audit partially to the increase in profit at CV Aneka Sports Indonesia. To find out the relationship between the management of merchandise inventory at CV Aneka Sports Indonesia. This research is a quantitative research with the subject of this research is KCP BRI Syariah in South Tangerang, with a sample collection technique, namely Non Probability Sampling with a convention

APA, Harvard, Vancouver, ISO, and other styles

12

Yasyshena, Valentyna. "Analysis of dissertations addressing issues of accounting, analysis, and audit of intangible assets in Ukraine." Herald of Ternopil National Economic University, no. 3(89) (October 10, 2018): 79–95. http://dx.doi.org/10.35774/visnyk2018.03.079.

Full text

Abstract:

The paper presents an analysis of dissertations defended in Ukraine during the years 1998-2018 in specialty 08.00.09 (08.06.04) “Accounting, analysis, and audit (by types of economic activity)”, in which issues of accounting, analysis, and audit of intangible assets were discussed. The dissertation projects are systematized thematically according to fifteen research areas, namely: economic essence, meanings, and definitions of terms; identification and recognition; classification; evaluation; documenting; accounting; depreciation issues; assets inventory; reporting; legislation; analysis; audi

APA, Harvard, Vancouver, ISO, and other styles

13

Liu, Jingyi. "Study on the Application of Big Data Technology in Inventory Audit - Taking Swertia Audit as an Example." Advances in Economics, Management and Political Sciences 73, no. 1 (2024): None. http://dx.doi.org/10.54254/2754-1169/73/20231730.

Full text

Abstract:

The arrival of the big data era provides new ideas for auditing to help transform traditional auditing into modern auditing. In this paper based on the existing literature, the basic data and application framework of big data auditing models are extensively reviewed, analyzed and summarized. The research and application of big data and its technology has become a domestic and foreign hot topic. In this paper, the application of big data technology in auditing is based on inventory analysis and auditing based on the analysis of the original auditing procedures and methods as well as the associa

APA, Harvard, Vancouver, ISO, and other styles

14

Fatika Rahma Fina, Ivananur Alvira Wahono, and Irda Ayu Agustin. "Peran Audit Internal Dalam Meningkatkan Efektivitas Sistem Pengendalian Internal Persediaan (CV. SUMBER BERKAH)." Nian Tana Sikka : Jurnal ilmiah Mahasiswa 2, no. 1 (2023): 126–34. http://dx.doi.org/10.59603/niantanasikka.v2i1.278.

Full text

Abstract:

This research is motivated by the objective to investigate the role of internal audit in enhancing the effectiveness of the internal control system for inventory. Efficient and effective inventory management is crucial in the healthcare environment to ensure the availability of medical supplies, proper resource utilization, and cost control. The study employs a qualitative approach, collecting data through interviews with internal auditors, inventory managers, and relevant staff. Data analysis focuses on evaluating the existing internal control system, the internal audit strategies applied, an

APA, Harvard, Vancouver, ISO, and other styles

15

Batara, Gamal, Jalaluddin Jalaluddin, and M. Rizal Yahya. "Analysis of Key Audit Matters Disclosures in Financial Reporting." Jurnal Ilmiah Akuntansi Kesatuan 12, no. 2 (2024): 341–52. http://dx.doi.org/10.37641/jiakes.v12i2.2703.

Full text

Abstract:

The aim of this research is to explore the disclosure of Key Audit Matters in Indonesia, which was adopted for the first time in 2022. This research reports the main audit matters published in 806 audit reports of companies listed on the Indonesia Stock Exchange in 2022. 2022. This research is the first research in terms of analyzing the main audit matters by public companies in Indonesia. The methods used in this research are qualitative and quantitative methods. After descriptive analysis, this research uses the Mann-Whitney test carried out in R software to determine whether there is a diff

APA, Harvard, Vancouver, ISO, and other styles

16

Putra, I. Made Ryan Ananta, and Made Gede Wirakusuma. "FIRM SIZE AS A MODERATING VARIABLE ON AUDIT DELAY FACTORS ANALYSIS." Integrated Journal of Business and Economics 6, no. 2 (2022): 87. http://dx.doi.org/10.33019/ijbe.v6i2.407.

Full text

Abstract:

The variety of audit of completion time from the closing date of the financial 12 months to the date of issuance of the audit file is referred to as audit postpone. The rate in finishing the audit gives a fine signal to investors. The cause of this examine turned into to determine the effect of profitability and leverage on audit put off with firm length as moderation. The have a look at become conducted on meals and beverage organizations listed at the inventory trade as many as 7 groups with non-chance sampling, method purposive sampling technique. Records collection by way of non-participan

APA, Harvard, Vancouver, ISO, and other styles

17

Wulandari, Desy, and Iman Harymawan. "Pengaruh Chief Financial Officer Berlatar Belakang Akuntan terhadap Audit Fee." Jurnal Riset Akuntansi dan Keuangan 9, no. 1 (2021): 125–40. https://doi.org/10.17509/jrak.v9i1.27997.

Full text

Abstract:

This study aims to examine the association between accountant Chief Financial Officer (CFO) and audit fee. This study also aims to examine whether accountant CFO affects audit fee when firms have high ratio of leverage, inventory and receivable, and cash. This study uses Ordinary Least Square Regression analysis model to test its hypothesis. The sample consists of 699 firm-year observations covering the period 2010 to 2017. The result shows that accountant CFO is not associated with audit fee, but when leverage is high, accountant CFO is negatively and significantly related to audit fee. This

APA, Harvard, Vancouver, ISO, and other styles

18

Vebriana, Linda, Rifki Khoirudin, and Fatima Muhammad Abdulkarim. "Analysis of Optimization of Fixed Asset Management for Sleman Regency Government." JAMPE (Journal of Asset Management and Public Economy) 1, no. 1 (2022): 1–8. http://dx.doi.org/10.12928/jampe.v1i1.4952.

Full text

Abstract:

The key to successful economic management is related to the management of regional assets. Optimal management of regional assets will prioritize good governance and trustworthy management of state finances from the community. However, there are still some problems that occur in the management of fixed assets in the Sleman Regency Government. This research is a quantitative descriptive study that explains the relationship between asset inventory, valuation, legal audit, and supervision and control of the optimization of fixed assets. Research data was collected through the distribution of quest

APA, Harvard, Vancouver, ISO, and other styles

19

Wahyu, Wawan Devis. "Pengaruh Manajemen Aset Terhadap Tingkat Optimalitas Aset Tetap (Tanah) Pemerintah Provinsi Jambi." Jurnal Pendidikan Ekonomi (JUPE) 10, no. 1 (2021): 45–54. http://dx.doi.org/10.26740/jupe.v10n1.p45-54.

Full text

Abstract:

The purpose of this study was to analyze the effect of fixed asset management (land) belonging to the Jambi Provincial Government. A total of 46 sample respondents were taken in this study using purposive sampling method. Asset inventory, asset legal audit, asset valuation, and asset monitoring and control are the variables used in this study. From the results of the analysis using the Multiple Linear Regression test tool, it shows the results of an individual test that it is proven that asset inventory has a positive and significant effect on the optimality of fixed assets (land) which means

APA, Harvard, Vancouver, ISO, and other styles

20

Febiola, Titania, Istianingsih Istianingsih, and Aloysius Harry Mukti. "Pengaruh Gender Diversity of Signing Auditors terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021." Studi Akuntansi, Keuangan, dan Manajemen 3, no. 1 (2023): 59–69. http://dx.doi.org/10.35912/sakman.v3i1.2304.

Full text

Abstract:

Purpose: This study aims to test whether there is an effect of gender diversity of signing auditors on audit quality in consumer cyclical sector companies listed on the Indonesia Stock Exchange in 2019-2021. Methodology: The variables used in this study are audit quality as the dependent variable, gender diversity of signing auditors as the independent variable, and company size, leverage, and inventory as control variables. The data analysis method used in this research is descriptive statistical analysis, classical assumption test, and multiple linear regression test. The results of the stud

APA, Harvard, Vancouver, ISO, and other styles

21

Rahmawati, Amalia Nur, and Chrisna Suhendi. "The Inventory Audit Procedures in the Community Health Center: The Case Study of a Public Accounting Firm in Central Java Province." Small Business Accounting Management and Entrepreneurship Review 4, no. 1 (2024): 34–48. http://dx.doi.org/10.61656/sbamer.v4i1.150.

Full text

Abstract:

The purpose of this study is to meticulously explain the Central Java Province Health Center's inventory account audit methods and the crucial conclusions reached by the Wahyu Setyaningsih Public Accounting Firm. To ensure the existence and completeness of a community health center, and to identify any disparities or inadequacies between the balances in the current financial statements and the real inventory, an inventory audit must be conducted. This study's primary and secondary data are documentation, literature, and interviews. A thorough analysis of the data from the public accounting fir

APA, Harvard, Vancouver, ISO, and other styles

22

Fitria, Indah, Laela Kurniawati, and Tuti Haryanti. "Audit Sistem Informasi Inventory Menggunakan Framework Cobit 5." METIK JURNAL 8, no. 2 (2024): 99–106. https://doi.org/10.47002/metik.v8i2.927.

Full text

Abstract:

PT Leea Footwear Indonesia is known as a company whose business activities focus on shoe production located in Tegal and has implemented an information system to support inventory management. However, companies often face obstacles such as data produced by information systems that are not suitable, which can cause delays in work processes and data accuracy. Therefore, an information system audit is needed to assess whether the procedures implemented are in accordance with established standards. The data collection method used in this research was interviews and questionnaires involving 11 resp

APA, Harvard, Vancouver, ISO, and other styles

23

Dolok Saribu, Alfriado Leonard Noprian, Umi Muawanah, and Djuni Farhan. "THE EFFECT OF INVENTORY INTENSITY, FIXED ASSET INTENSITY, POLITICAL CONNECTION AND REAL EARNINGS MANAGEMENT ON TAX AVOIDANCE WITH AUDIT COMMITTEE AS A MODERATING." Jurnal Akuntansi Trisakti 12, no. 1 (2025): 61–78. https://doi.org/10.25105/v12i1.21441.

Full text

Abstract:

This study aims to analyze the effect of inventory intensity, fixed asset intensity, political connections and real earnings management on tax avoidance with the audit committee as a moderating variable. This type of research is a causal associative research with a moderated regression analysis technique. The population is all mining sector companies as many as 42 companies listed on the Indonesia Stock Exchange with a sample of 27 mining sector companies with a total of 135 company financial data with panel data type. The data analysis method uses moderated linear regression (MRA). The result

APA, Harvard, Vancouver, ISO, and other styles

24

Umbora, Edwin, Syaikhul Falah, and Bill J. C. Pangayow. "PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFAATAN ASET TETAP PEMERINTAH DAERAH." Jurnal Akuntansi, Audit, dan Aset 1, no. 2 (2018): 90–112. http://dx.doi.org/10.52062/jurnal_aaa.v1i2.10.

Full text

Abstract:

This study aims to examine the effect of Asset Management on Fixed Assets Optimization of Local Governments. This research was conducted at the Regional Government of Waropen District. Asset management variables consist of Inventory, Identification, Legal Audit and Asset Assessment. Thirty six (36) employees who have knowledge of asset utilization and regional goods management staff were involved as respondents on this survey. The analytical tool in this study uses SPSS. This type of research is focusing on verification of the effect of independent variables on the dependents, and this researc

APA, Harvard, Vancouver, ISO, and other styles

25

Erlin, Tirta Winata. "Operational Audit in Inventory Management: Case Study of CV. X in Bali." International Journal of Management, Accounting and Economics 9, no. 2 (2022): 97–116. https://doi.org/10.5281/zenodo.6612379.

Full text

Abstract:

Inventory plays an important role in almost all organizations, whether in trade, services, or manufacturing. When an organization fails to control its inventories, the impact it will face is an inflated or inadequate inventory, loss of customers, decreased competitiveness of the company, and loss of revenues. If this continues to happen, it will affect the business continuity (going concern) of an organization. This study aims to improve comprehension related to audit operational in inventory management CV. X in Bali. The paradigm used in this study is qualitative descriptive, with data collec

APA, Harvard, Vancouver, ISO, and other styles

26

Muhammad Ridwan. "PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFATAAN ASET TETAP BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN TANAH BUMBU." KINDAI 16, no. 3 (2021): 523–41. http://dx.doi.org/10.35972/kindai.v16i3.591.

Full text

Abstract:

Abstract. This study aims to determine and analyze the Influence of inventory, legal audit and asset assessment in partially and simultaneously to the optimization of fixed assets in the Regional Financial and Asset Management Agency of Tanah Bumbu Regency. This research method uses a survey method with 63 respondents and then analyzes the data using the instrument test and multiple linear regression analysis. The results showed that the Inventory has a partial influence to the optimization of fixed assets, which is indicated by t count as 9,122. Legal audit partially influences to the optimiz

APA, Harvard, Vancouver, ISO, and other styles

27

Christy, Yunita, and Se Tin Se Tin. "THE INFLUENCE OF AUDITOR ROTATION AND AUDITOR'S REPUTATION ON AUDIT QUALITY WITH AUDITOR SPECIALIZATION AS A MODERATING VARIABLE." Jurnal ASET (Akuntansi Riset) 13, no. 2 (2021): 220–33. http://dx.doi.org/10.17509/jaset.v13i2.37250.

Full text

Abstract:

This study was conducted to examine how auditor rotation and auditor reputation influence audit quality moderated by audit specialization. The population of this study is using a Consumer Goods Inventory manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2014-2019. This study was using logistics regression analysis to see the influence of auditor rotation, auditor reputation on audit quality, with auditor specialization as a moderating variable. The results showed that auditor rotation had no influence on audit quality; auditor reputation had an influence on audit quality;

APA, Harvard, Vancouver, ISO, and other styles

28

Zainuddin, Zainuddin, Muhamad Dhanutirto F. Tuwow, and Anfas Anfas. "Tax Avoidance di Indonesia dan Faktor-Faktor yang Mempengaruhinya." Journal of Management and Bussines (JOMB) 4, no. 1 (2022): 373–92. http://dx.doi.org/10.31539/jomb.v4i1.3542.

Full text

Abstract:

This study aims to prove the effect of Institutional Ownership, Proportion of Independent Commissioners, Audit Committee, Sales Growth, Leverage, Capital Intensity and Inventory Intensity on Tax Avoidance. The sample of this research is 188 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample selection method used was purposive sampling and obtained a sample of 30 companies. The data analysis technique used is multiple linear regression. The results of this study indicate that. Institutional ownership has no effect on Tax Avoidance, the proportion of Independ

APA, Harvard, Vancouver, ISO, and other styles

29

Reschiwati, Reschiwati, Asni, and Hamilah. "Analysis of factors that moderate the effect of performance finance against tax aggressiveness in Indonesia." International Journal of Business Ecosystem & Strategy (2687-2293) 4, no. 2 (2022): 61–72. http://dx.doi.org/10.36096/ijbes.v4i2.324.

Full text

Abstract:

This study aims to analyze the factors that affect tax aggressiveness. These factors are profitability as proxied by Return on Assets, the intensity of fixed assets, leverage, liquidity as proxied by Current Ratio, and inventory intensity. This study uses the audit committee as a moderating variable on the factors that affect tax aggressiveness. The population used manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2016-to 2020. The sample was selected using the purposive sampling method and a selection of 26 companies. Data processing uses panel r

APA, Harvard, Vancouver, ISO, and other styles

30

Khairunisa Suci Putriani. "Pengaruh Likuiditas, Leverage, Komite Audit dan Perputaran Persediaan Terhadap Profitabilitas." Jurnal Ekonomi, Akuntansi, dan Perpajakan 1, no. 4 (2024): 59–87. http://dx.doi.org/10.61132/jeap.v1i4.374.

Full text

Abstract:

Companies with good performance are able to achieve the goals the company wants to achieve, namely maximizing profitability or company value. This goal can be achieved by increasing profitability within a company. The aim of this research is to determine the influence of liquidity, leverage, audit committee and inventory turnover on profitability in Consumer Cylicals sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period with a sample of 62 companies obtained through the purposive sampling method. The results of research using multiple linear regression analysis f

APA, Harvard, Vancouver, ISO, and other styles

31

Servantlord, Jennifer, and Iman Akhadi. "The Impact of Earning Management, Inventory Intensity and Management Compensation on Tax Avoidance." International Journal of Economics, Business and Management Research 08, no. 08 (2024): 324–41. http://dx.doi.org/10.51505/ijebmr.2024.8822.

Full text

Abstract:

The aim of this research is to examine the factors impacting tax avoidance in Indonesia. The study utilizes various independent variables including earnings management, independent commissioners, audit quality, management compensation, inventory intensity, and profitability. The dependent variable under investigation is tax avoidance. The research focuses on companies in the consumer non-cyclicals, consumer cyclicals, and basic material sectors listed on the Indonesia Stock Exchange from 2020 to 2022. Through purposive sampling, 54 companies fitting the criteria were selected then analyzed usi

APA, Harvard, Vancouver, ISO, and other styles

32

Marsus, Soffan, Raynal Yasni, Muliani Sulya Fajarianti, Agung Arianto, and Joko Sustiyo. "Bridging policy and practice: The implementation of inventory accounting standards in Indonesian local governments." Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 11, no. 1 (2025): 157–74. https://doi.org/10.28986/jtaken.v11i1.2068.

Full text

Abstract:

Inventory accounting plays a critical role in public sector financial management, supporting transparency, asset control, and budget accountability. This study examines the challenges associated with implementing inventory accounting standards in Indonesian local governments, with a particular focus on inventory recording, classification, and governance. Using an interpretive qualitative approach, the research draws on document analysis of national and international accounting standards and focus group discussions with government accounting practitioners. The findings reveal persistent difficu

APA, Harvard, Vancouver, ISO, and other styles

33

Asprilla, Vina, and Priyo Hari Adi. "Pengaruh Profitabilitas terhadap Penghindaran Pajak dengan Komite Audit sebagai Variabel Moderasi." Owner 7, no. 3 (2023): 2031–42. http://dx.doi.org/10.33395/owner.v7i3.1522.

Full text

Abstract:

This study was conducted to examine the effect of profitability on tax avoidance with the audit committee as a moderating variable. Tax avoidance as the dependent variable measured using the effective tax rate (ETR), profitability as an independent variable measured using return on assets (ROA), audit committee as a moderating variable measured using the number of audit committees of companies listed on the Indonesia Stock Exchange (IDX), and inventory intensity as a measurable control variable by comparing total inventory with total assets. This research was conducted at food and beverage sub

APA, Harvard, Vancouver, ISO, and other styles

34

Магомедова, З. О. "Audit and analysis of the movement of inventory in JSC «Plant n.a. Gadzhiev»." Экономика и предпринимательство, no. 6(119) (June 23, 2020): 1101–5. http://dx.doi.org/10.34925/eip.2020.119.6.234.

Full text

Abstract:

В современных экономических условиях залогом успешной работы любого предприятия является обеспечение непрерывности процесса производства, что, в свою очередь, способствует достижению положительного финансового результата. Это обуславливает необходимость создания запасов, а именно сырья, материалов, топлива, запасных частей и т.д. In modern economic conditions, the key to the success of any enterprise is to ensure the continuity of the production process, which, in turn, helps to achieve a positive financial result. This necessitates thecreation of reserves, namely raw materials, materials, fue

APA, Harvard, Vancouver, ISO, and other styles

35

Elisabeth Emarlin Ruda, Wilhelmina Mitan, and Yoseph Darius P.Rangga. "Pengaruh Inventarisasi Aset, Penilaian Aset Dan Legal Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah." JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) 1, no. 4 (2023): 145–66. http://dx.doi.org/10.54066/jrime-itb.v1i4.739.

Full text

Abstract:

This research aimed to determine the effect of asset inventory, aset valuation and legal audit on the quality of local government financial statements in Sikka Regency. The method used a quantitative explanatory. The populations in this research were all employees who were divided into several divisions with a total of 53 employees. The sampling technique employed a saturated sampling technique with a sample size of 53 respondents. In this research, the type of data used was primary data. Data collection procedures used a questionnaire measured on a likert scale. The data analysis techinique u

APA, Harvard, Vancouver, ISO, and other styles

36

Handayani, Lidia Kristina, and Monika Palupi Murniati. "PERBANDINGAN EFFECTIVE TAX RATE (ETR) DAN RASIO KOREKSI FISKAL TERHADAP ASET SEBAGAI INDIKATOR TAX AVOIDANCE." KEUNIS 11, no. 1 (2023): 1. http://dx.doi.org/10.32497/keunis.v11i1.3826.

Full text

Abstract:

<em><span lang="EN-US">The study aims to prove the relationship between earnings management (return on asset, asset intensity, inventory intensity) and corporate governance (independent commissioners, audit committee) on tax avoidance, which is based on two measurements (effective tax rate and accounting profit minus taxable profit that divided by total asset). The sample in this study are 114 companies engaged in the manufacturing sector that listed on the Indonesia Stock Exchange (IDX). Method analysis used in this study is descriptive statistical analysis, classical assumption t

APA, Harvard, Vancouver, ISO, and other styles

37

Zainuddin, Eka Nurmala Sari, and Widia Astuty. "Pengaruh Inventarisasi Aset, Legal Audit Dan Penilaian Terhadap Optimalisasi Aset Tetap (Studi Pada PT Pelindo 1 (Persero))." JRAK (Jurnal Riset Akuntansi dan Bisnis) 9, no. 1 (2023): 50–59. http://dx.doi.org/10.38204/jrak.v9i1.1198.

Full text

Abstract:

The purpose of this research is basically to be able to find out, test and analyze the effect of asset inventory, legal audit, and assessment on the optimization of fixed assets at PT Pelindo 1 (Persero). This research is an explanatory research focusing on the disclosure of causal relationships between variables using a quantitative approach. Data analysis used the SEM-PLS approach. The research findings produce: First, asset inventory has a significant effect on Asset Optimization at PT Pelindo 1 (Persero) in a positive direction. Second, the legal audit has a significant effect on Asset Opt

APA, Harvard, Vancouver, ISO, and other styles

38

Marpaung, Samuel Ariaputradana, Harlyn L. Siagian, and Herold Moody Manalu. "The Effect of Operational Audit and Internal Control on Raw Material Inventory Management." Jurnal Ilmiah Akuntansi Kesatuan 12, no. 2 (2024): 219–28. http://dx.doi.org/10.37641/jiakes.v12i2.2508.

Full text

Abstract:

Economic developments in this era are in line with world developments which give rise to competition between companies and require company management to make the best decisions. The aim of this research is to analyze how much influence operational audits and internal control have on raw material inventory management. In this research, a quantitative method was applied where data was collected using a questionnaire, which was then processed using the SPSS data analysis tool. The research target was employees who worked at the house property company at PT Baritana Indah Persada Medan, with a tot

APA, Harvard, Vancouver, ISO, and other styles

39

Hiererra, Siti Elda, Efrizon Efrizon, Yun Yun, and Eka Yuliany. "Evaluasi Sistem Informasi Akuntansi Pembelian dan Persediaan Bahan Baku pada PT Sumber Bahagia Metalindo." ComTech: Computer, Mathematics and Engineering Applications 3, no. 1 (2012): 149. http://dx.doi.org/10.21512/comtech.v3i1.2394.

Full text

Abstract:

The research objective was to evaluate, learn and analyze whether the company’s business processes in accounting information systems of purchases and inventory of raw materials implemented in the company run as expected; to find out whether the accounting information system of purchasing and inventory of raw materials is well integrated, and to provide recommendations and suggestions to improve the weaknesses in the system for the company’s assets can be well cared for. Several methodologies are implemented in this research, which are literature study, field study, such as: interviews, observa

APA, Harvard, Vancouver, ISO, and other styles

40

Nurlita, Nurlita, Yesi Mutia Basri, and Nur Azlina. "Ukuran Perusahaan, Komisaris Independen, Kualitas Audit, Intensitas Persediaan dan Manajemen Pajak Perusahaan." Jurnal Akuntansi Indonesia 11, no. 2 (2022): 96. http://dx.doi.org/10.30659/jai.11.2.96-111.

Full text

Abstract:

ABSTRAK Tujuan penelitian ini guna menguji pengaruh komisaris independen, ukuran perusahaan, kualitas audit dan intensitas persediaan terhadap manajemen pajak perusahaan. Manajemen pajak perusahaan ialah variabel terikat yang dipakai peneliti dimana akan diukur menggunakan ETR (Effective Tax Rate). Populasi penelitian ini yaitu sejumlah 47 perusahaan pertambangan yang terdaftar di BEI periode 2017-2019. Pemilihan sampel menggunakan metode purposive sampling. Sesuai metode tersebut, sampel terpilih dari populasi berdasar kriteria sampel penelitian sejumlah 25 perusahaan dengan periode 3 tahun s

APA, Harvard, Vancouver, ISO, and other styles

41

Setyawan, Setu, Endang Dwi Wahyuni, and Ahmad Juanda. "KEBIJAKAN KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK." Jurnal Reviu Akuntansi dan Keuangan 9, no. 3 (2019): 327. http://dx.doi.org/10.22219/jrak.v9i3.9845.

Full text

Abstract:

This research aims to analyse the effect of financial policy and good corporate governance (GCG) on tax aggressiveness. Financial policies are prokated with leverage, capital intensity and inventory intensity. The GCG used are the institutional ownership, independent Board of Commissioners, audit committees and audit quality. The population is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) period 2016-2017. Sampling method is used purposive sampling and obtained as much as 56 samples. Data analysis techniques use multiple linear regression using the SPSS 23. The re

APA, Harvard, Vancouver, ISO, and other styles

42

Tarasenko, L., and O. Tarasenko. "ECONOMIC ASPECTS OF AGREED UPON PROCEDURES IN MANAGING CURRENT ASSETS." THEORETICAL AND APPLIED ISSUES OF ECONOMICS, no. 50 (2025): 163–74. https://doi.org/10.17721/tppe.2025.50.15.

Full text

Abstract:

The rapid development of technologies, increasing regulatory control, the growing number of IPOs, and other factors contribute to the steady rise in demand for audit services. Depending on the type, audit services are designed to provide assurance regarding financial data, assess the targeted use of resources, analyze the internal control system, and more. Specifically, the results of performing certain types of audit services, such as agreed-upon procedures (AUP), provide a foundation for the development and implementation of solutions aimed at enhancing the efficiency of enterprise resource

APA, Harvard, Vancouver, ISO, and other styles

43

Susilowati, Susi. "Maturity Level Analysis of Inventory Information Systems Using COBIT 4.1 Framework at PT. MEDISTA UTAMA." IJISTECH (International Journal of Information System & Technology) 5, no. 1 (2021): 1. http://dx.doi.org/10.30645/ijistech.v5i1.108.

Full text

Abstract:

PT. Medista Utama is a company engaged in the distribution of medical devices. We have implemented an information system in the inventory section that is used to control the movement of products in the company. The system used must be able to manage, convey and maintain information security properly. So it is necessary to carry out an audit that aims to evaluate the information system governance that is running and ensure that the existing procedures support the existing business processes in the company. The audits were conducted following the standards of the COBIT 4.1 Framework for IT gover

APA, Harvard, Vancouver, ISO, and other styles

44

Rizal Putri, Vidiyanna. "Berpengaruhkah Asset intensity dan Debt Policy Terhadap Penghindaran Pajak." Jurnal Akuntansi Keuangan dan Bisnis, Vol.13 No. 2 (2020) (November 30, 2020): 118–25. http://dx.doi.org/10.35143/jakb.v13i2.3671.

Full text

Abstract:

The purpose of this research to detect corelation of leverage, asset intensity proxy by intensity of capitaland capital intensity on tax avoidance with audit committee as moderating variabel at Financial Performance of Consumer Goods sector for the year 2015 to 2018. The independent variables used in this study were of leverage, capital intensity and the tax avoidance as dependent variable measured by CETR. This study also use audit committee as a moderating variable. Sample selection method using purposive sampling. The sample used in this study are 32 in the consumer goods sector that listed

APA, Harvard, Vancouver, ISO, and other styles

45

Khan, Saifuddin, Jannatul Ferdousy Supty, Kowshik Paul, and Raj Kumar Moulick. "Factors Influencing Key Audit Matters Disclosures: Patterns from an Emerging Economy." Journal of Management Accounting, Governance and Performance 01, no. 02 (2025): 84–111. https://doi.org/10.63817/jmagp.02.2025.002.

Full text

Abstract:

Purpose: The objective of this research is to examine the factors influencing the disclosure of key audit matters (KAMs) in the audit report. Methodology: The study covered the period 2018–2022, using 660 observations to collect data from 132 non-financial listed companies in Bangladesh. Based on agency theory, the research study established a conceptual framework and evaluated the hypotheses by applying fixed-effect regression analysis. Findings: The study’s findings revealed that companies most frequently disclosed KAMs related to revenue recognition, accounts receivable, inventory valuation

APA, Harvard, Vancouver, ISO, and other styles

46

Parveen, Ashiya, Chanchal Soni, and Bharti Daswani. "Prescription analysis and drug utilization pattern in out patient department of hospital pharmacy at a tertiary care teaching hospital." Hospital Pharmacology - International Multidisciplinary Journal 11, no. 2 (2024): 1409–17. http://dx.doi.org/10.5937/hpimj2402409p.

Full text

Abstract:

Introduction: A prescription audit is a quality improvement procedure that aims to enhance patient care and is a component of the comprehensive clinical audit. Aim: This study was conducted to audit the quality of outpatient department [OPD] prescriptions at an urban government hospital and to analyse the gap between the medicines prescribed and the effective utilization of alternative preparations available in the hospital and the resulting cost burden on the patients. Material and Methods: An observational study was carried out in a government hospital in Pune wherein 1000 prescriptions were

APA, Harvard, Vancouver, ISO, and other styles

47

Basha, Mir Mohammed Junaid, Navya V.S, Sonali Tukaram Wani, and Prof Vivekanand S. Gogi. "Study of Inventory Management in Pharmaceuticals: A Review of COVID-19 Situation." Volume 5 - 2020, Issue 8 - August 5, no. 8 (2020): 366–71. http://dx.doi.org/10.38124/ijisrt20aug257.

Full text

Abstract:

The study uses the inventory audit procedure to improve the inventory status of pharmaceuticals by selective inventory control techniques. Pharmaceuticals are vital sectors of medical industry, but because of the current situation, of COVID-19 Pandemic, there is a lot of reduction in capsule production, many of the pharmaceutical industries have rejected orders due to shortage of medicinal products during lockdown. This study uses systematic evaluation, statistical methods, Fuzzy logic, ABC-VED, EOQ, JIT etc. based on these methods the classification of various models for pharmaceutical invent

APA, Harvard, Vancouver, ISO, and other styles

48

Nursalim, Jusmin,. "Pengaruh Manajemen Aset Terhadap Tingkat Optimalitas Aset Tetap (Tanah dan Bangunan) Pemerintah Kabupaten Sorong." EQUILIBRIUM : Jurnal Ilmiah Ekonomi dan Pembelajarannya 6, no. 2 (2018): 139. http://dx.doi.org/10.25273/equilibrium.v6i2.2933.

Full text

Abstract:

This research aims to analyze the impact of asset management towards optimality of<br />fixed assets (land and buildings) in the Local Government in Kabupaten Sorong. By using<br />purposive sampling method the number of research samples was takenas much as 48<br />respondents. The variables used are assets inventory, audit legal of assets assessment, as<br />well as supervision and asset control. Based on the analysis result using Multiple Linear<br />Regression test indicated that the asset inventory individually are proven have positive and<br />significa

APA, Harvard, Vancouver, ISO, and other styles

49

Tertia, Janice Clairine, and Tarko Sunaryo. "The Influence of Audit Standard Compliance and Going Concern on Audit Opinions." Eduvest - Journal of Universal Studies 5, no. 4 (2025): 4496–510. https://doi.org/10.59188/eduvest.v5i4.50978.

Full text

Abstract:

The purpose of this research is to determine the effect of financial performance, as measured using the financial ratios of profitability, liquidity, solvency and activity ratios, on audit opinions with the assumption of going concern in companies engaged in the non-cyclical consumer industry sector listed on the Indonesia Stock Exchange in 2021 to 2023. The financial ratios used to assess financial performance include return-on-asset, return-on-equity, gross profit margin, net profit margin, current ratio, quick ratio, cash ratio, debt-to-equity, debt-to asset, total asset turnover, fixed ass

APA, Harvard, Vancouver, ISO, and other styles

50

Marushko, Nadiia. "METHODOLOGICAL APPROACHES TO CONDUCTING MERCHANDISING AUDITS." Economics and Management, no. 1 (2025): 198–204. https://doi.org/10.32782/2312-7872.1.2025.28.

Full text

Abstract:

The role of merchandising audits as a comprehensive tool for monitoring and evaluating the effectiveness of retail trade practices has been studied. It has been established that a merchandising audit is a systematic process encompassing the analysis of product display, visual merchandising, assortment and pricing policies, customer service quality, as well as logistics and inventory management. It has been proven that the application of auditing allows for the identification of key issues and shortcomings in product display, staff efficiency, assortment policy, and other aspects of retail oper

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!