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Journal articles on the topic 'Independence of financial supervision'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Ahyat, Aspihani, Sri Rahayu, and Susfa Yetti. "FACTORS AFFECTING THE QUALITY OF REGIONAL FINANCIAL SUPERVISION." Journal of Business Studies and Mangement Review 4, no. 2 (2021): 92–99. http://dx.doi.org/10.22437/jbsmr.v4i2.14183.

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This research was conducted to analyze several factors that affected the quality of the inspectorate supervision, namely Independence, objectivity, expertise, due professional care, and accountability. Multiple regression analysis was chosen for this research, and the F statistic test and T statistic test were utilized for Hypothesis Test. The result indicated that (1) independence affected the quality of the inspectorate supervision, (2) objectivity affected the quality of the inspectorate supervision, (3) expertise affected the quality of the inspectorate supervision, (4) due professional ca

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2

Lisa, Oyong, and Abdul Halim. "Konstruksi Model Kualitas Laporan Keuangan Di Indonesia." Jurnal Akademi Akuntansi 6, no. 1 (2023): 20–34. http://dx.doi.org/10.22219/jaa.v6i1.23074.

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The purpose of this study is to construct a financial report quality model that includes professional supervision as a moderator of the relationship between audit quality and competence and independence, and audit quality as a mediation effect of competence and independence on the quality of financial reports. Perceptions of Public Accountants (AP) on competence, independence, audit quality, professional supervision, and quality of financial reports are the subject matter of primary data collected by purposive sampling from 678 KAPs in Indonesia. Partial Least Square is used to analyze. The t

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Kremen, V. M., М. М. Brychko, and О. І. Kremen. "SCIENTIFIC APPROACH TO ASSESSING THE INDEPENDENCE OF FINANCIAL SUPERVISION." Financial and credit activity: problems of theory and practice 1, no. 24 (2018): 383–91. http://dx.doi.org/10.18371/fcaptp.v1i24.128449.

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4

Supriatna, Ucu. "KEWENANGAN OTORITAS JASA KEUANGAN DI BIDANG PERBANKAN DALAM MEWUJUDKAN KEPASTIAN HUKUM." Jurnal Ilmu Keuangan dan Perbankan (JIKA) 7, no. 2 (2019): 7–18. http://dx.doi.org/10.34010/jika.v7i2.1911.

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National banking is one of the main pillars in national economic development, and is expected to be an agent of development in achieving national goals, so that required a strong and professional institutions in the regulation and supervision of the banking and independent of the intervention of other parties. discusses the authority of the Financial Services Authority in conducting banking regulatory and supervision in Indonesia with the principles of legal certainty, the relationship between the Financial Services Authority and Bank Indonesia in regulating and supervising the banking and OJK

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Wiyanti, Diana, and Muhammad Umar Abdul Razak. "Challenges of the Financial Services Authority in Supervising Indonesia's Capital Market Independently." Ilomata International Journal of Social Science 5, no. 4 (2024): 1000–1016. http://dx.doi.org/10.61194/ijss.v5i4.1287.

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The Financial Services Authority (FSA), is an independent institution that has powers, responsibilities, and jurisdiction to oversee and regulate all financial services sectors. An essential element in determining the objectivity and effectiveness of supervision is the supervisory authority's independence. The article discusses the independence of the FSA to conduct supervision in the capital markets sector. The financing aspect is one of the important things, that affect the FSA's independence. To fulfil its obligations and functions, the FSA is legally authorized to collect levies from super

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Harmoyo, Dwi, and M. Arif Kurniawan. "SUPERVISION OF SHARIA COOPERATIVES BASED ON FINANCIAL STATEMENTS." NUsantara Islamic Economic Journal 1, no. 1 (2022): 97–117. http://dx.doi.org/10.34001/nuiej.v1i1.64.

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This research discusses the supervision of sharia cooperative with financial statement basic, the document study of BMT Tumang Financial Statement from 2015 to 2019 Year. The research is sequential exploratory research, it's mean to mix between quantitative research and qualitative research, quantitative method to use financial statement analyze approach next to explained in qualitative descriptive approach. The purposes of the research to assess and describe into criteria (disobedient, less obedient, quite obedient, obedient) of cooperative compliance, financial compliance, and sharia complia

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7

Masciandaro, Donato, Marc Quintyn, and Michael W. Taylor. "Inside and outside the central bank: Independence and accountability in financial supervision." European Journal of Political Economy 24, no. 4 (2008): 833–48. http://dx.doi.org/10.1016/j.ejpoleco.2008.07.005.

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8

Glumińska-Pawlic, Jadwiga. "Sądowa ochrona samodzielności finansowej jednostek samorządu terytorialnego przed rozstrzygnięciami nadzorczymi regionalnych izb obrachunkowych." Opolskie Studia Administracyjno-Prawne 17, no. 1 (2019): 77–89. http://dx.doi.org/10.25167/osap.1494.

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Financial independence of territorial self-government units means performing important public tasks in the field of financial management on their own behalf and with their own responsibility in terms of aspects related to income and expenditure, and implementation of financial management. In this regard, the Constitution of the Republic of Poland guarantees the units the right to have cases heard before the court whenever their independence is threatened by someone else’s actions or in situations leading to removal of the effects of a specific violation that has already occurred. Nevertheless,

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9

Rolina Sipayung, Sanni, Abdillah Arif Nasution, and Rujiman . "Analysis of the Effect of Competency, Independence, Audit Planning, Audit Supervision, And Auditor Reporting on Audit Quality in Medan Inspectorate with Motivation as a Moderating Variable." International Journal of Research and Review 11, no. 7 (2024): 50–61. http://dx.doi.org/10.52403/ijrr.20240706.

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This quantitative study aims to analyze the effect of auditor competencies, independence, audit planning, supervision, and reporting on audit quality moderated by the auditor's work motivation. The research population is 118 people, and the determination of samples was done using the total sampling method, so there were 118 samples. Data collection methods used questionnaires, and data analysis used the Smart PLS program. The results showed that auditors' competency, independence, and reporting positively and significantly affected audit quality. At the same time, audit planning and audit supp

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10

Silitonga, Anna Dewi Debora, Sundjoto Sundjoto, and Sri Rahayu. "The effect of competence, independence, and motivation on the quality of local government internal audit in regional financial supervision at the East Java Provincial Inspectorate." Gema Wiralodra 15, no. 1 (2024): 572–84. http://dx.doi.org/10.31943/gw.v15i1.682.

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This research investigates the influence of competence, independence and motivation on the quality of internal audits carried out by the East Java Provincial Inspectorate in the context of regional financial supervision. This study uses a quantitative approach. The population in this study was all 53 East Java Province Inspectorate auditors. Sampling in this research was a total sampling technique. The data collection method used in this research is by using a questionnaire. The data analysis technique in this research is regression analysis. This research finds a significant and positive infl

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Upita Anggunsuri and Zahara. "Independensi Otoritas Jasa Keuangan (Pasca Diundangkan Undang-Undang Nomor 4 Tahun 2023 tentang Penguatan dan Pengembangan Jasa Keuangan)." Jurnal Hukum IUS QUIA IUSTUM 31, no. 2 (2024): 312–36. http://dx.doi.org/10.20885/iustum.vol31.iss2.art4.

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This research aims to analyze the independence of the Financial Services Authority (OJK) after the promulgation of Law No. 4 of 2023 on the Development and Strengthening of the Financial Services Sector. This research addresses the following problems, how independent is the OJK after the promulgation of Law No. 4 of 2023 on the Development and Strengthening of the Financial Services Sector; and what are the challenges faced by OJK in building relationships between financial services sector developments after the promulgation of Law No. 4 of 2023 on the Development and Strengthening of the Fina

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12

Goldmann, Matthias. "United in Diversity? The Relationship between Monetary Policy and Prudential Supervision in the Banking Union." European Constitutional Law Review 14, no. 2 (2018): 283–310. http://dx.doi.org/10.1017/s1574019618000184.

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Banking Union – Single Supervisory Mechanism – Economic interplay between monetary policy and prudential supervision – Strict separation envisaged by the Single Supervisory Mechanism legal framework – Legal framework does not prevent a more holistic approach – Financial stability is a legitimate consideration for monetary policy-making – Price stability is a legitimate concern for prudential supervision – Challenge to European Central Bank legitimacy and independence – Democratising the European Central Bank

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13

Zhang, Jiaxu. "Factors Affecting Audit Independence: A Case Study Based on the Failure of Typical Financial Fraud Audits." BCP Business & Management 19 (May 31, 2022): 440–47. http://dx.doi.org/10.54691/bcpbm.v19i.836.

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Audit independence constrains the work of auditors and provides certain guarantees for the quality of audit execution. Audit independence is affected by various factors, such as the development of non-audit services, the completeness of audit procedures, and the auditors' competence. This paper takes the typical audit failure cases such as the Enron incident, the Zhenlong audit failure, and the financial fraud audit of Kangmei Pharmaceutical as examples, and conducts a case analysis on the influence of different factors on audit independence in these audit failure cases. The conclusion shows t

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14

Agoba, Abel Mawuko, Joshua Yindenaba Abor, Kofi Achampong Osei, and Jarjisu Sa-Aadu. "The Independence of Central Banks, Political Institutional Quality and Financial Sector Development in Africa." Journal of Emerging Market Finance 19, no. 2 (2020): 154–88. http://dx.doi.org/10.1177/0972652719877474.

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Central Bank Independence (CBI) as a mechanism for achieving lower inflation and effective regulation and supervision of the financial sector should promote financial sector development. Though there is not much difference in CBI legal provisions, it seems to be more effective in developed countries than in African countries. There are suggestions that this could be due to differences in political institutional quality. Using panel data from 1970 to 2012, we find that CBI does not promote financial development in Africa. The impact of CBI is dependent on the level of development of a country.

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15

Azmeh, Chadi. "Does the speed of adjustment in regulation and supervision affect financial stability in developing countries?" Journal of Financial Regulation and Compliance 27, no. 4 (2019): 453–63. http://dx.doi.org/10.1108/jfrc-08-2018-0111.

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Purpose This paper aims to examine the impact of bank regulation and supervision on financial stability. Financial sector reform, especially in developing countries, takes the form of a sudden adjustment in regulation and supervision. The main objective of the paper is to examine whether this fast and sudden adjustment in regulation and supervision has an undesirable impact on financial stability. Furthermore, the paper examines the role of real economic development in determining the impact of financial reform on financial stability. Design/methodology/approach Empirically, on a sample of 57

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16

Zulbaidah. "Analysis Concept of Independence of the Sharia Supervisory Board in the Sharia Banking." MUAMALATUNA 15, no. 2 (2024): 241–57. http://dx.doi.org/10.37035/mua.v15i2.9591.

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The Sharia Supervisory Board is obliged to direct, review, and supervise the activities of financial institutions so that it can be believed that they comply with Islamic sharia rules and principles, the fatwa of the Sharia Supervisory Board rules binding the Islamic financial institutions. The Shari'ah Supervisory Board has a heavy and strategic task so it takes a high professional to live it. The objectives of this research are: To find out the role of the Sharia Supervisory Board in supervising and handling the issue of Compliance with Islamic principles in Islamic Banking; To find out the

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17

Zarutska, О., and R. Pavlov. "TRANSPARENCY OF BANKING SUPERVISION AS A NECESSARY CONDITION FOR THE INDEPENDENCE OF THE NATIONAL BANK OF UKRAINE." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 3 (2020): 54–62. http://dx.doi.org/10.21272/1817-9215.2020.3-6.

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The article describes modern approaches to banking supervision, focused on the study of business models of banks and their risk profile. Approaches to determining the regime of supervision and measures to influence banks should take into account the specifics of their financial condition and the city in the market of banking services. Supervision tools should be objective and transparent. The introduction of innovative methods for determining business models and adequate supervisory actions is especially relevant in the period of instability of the banking system of Ukraine. Over the past ten

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18

Kim, Iljoong, and Inbae Kim. "Independence and Architecture of Financial Supervision: With Focus on the Effects on Banking Stability." Global Economic Review 43, no. 4 (2014): 338–54. http://dx.doi.org/10.1080/1226508x.2014.982318.

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19

Kraś, Ireneusz. "Niezależność personalna organów Urzędu Komisji Nadzoru Finansowego a rozwiązania zastosowane w konstytucyjnych organach Narodowego Banku Polskiego." Przegląd Prawa Konstytucyjnego 79, no. 3 (2024): 219–32. http://dx.doi.org/10.15804/ppk.2024.03.16.

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The article is devoted to the independence of the bodies of the Financial Supervision Authority (FSA) in relation to the solutions applied in the constitutional bodies of the National Bank of Poland (NBP). The report draws attention to the method of appointing and dismissing the President of the National Financial Supervisory Authority, Deputies and members of the Commission with regard to personal independence, pointing to the solutions applied in NBP bodies. The rules on the duration and repetition of the term of office are an important complement to the considerations of staff independence.

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20

Efendi, Syahwan, Sudarwan Danim, and Connie Connie. "MANAJEMEN KEUANGAN DALAM MENINGKATKAN KEMANDIRIAN SEKOLAH DI SMP IT PGRI LUBUKLINGGAU." Manajer Pendidikan: Jurnal Ilmiah Manajemen Pendidikan Program Pascasarjana 18, no. 3 (2024): 1–12. https://doi.org/10.33369/mapen.v18i3.39726.

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- The purpose of the study was to describe financial management in increasing school independence at SMP IT PGRI Lubuklinggau. The research design used is a qualitative research method using a descriptive approach. The subjects of this study were the principal, treasurer and vice principal of the curriculum. Data collection techniques are done by interview techniques that will be analyzed by data reduction, data presentation and conclusion drawing. The results of the study are 1) Existing budget preparation has been going well although there is still no teacher participation in budget preparat

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21

SULFIANTY, SULFIANTY. "PENGARUH KOMPETENSI, INDEPENDENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH." Accountia Journal (Accounting Trusted, Inspiring, Authentic Journal) 3, no. 02 (2019): 414. http://dx.doi.org/10.35915/accountia.v3i02.384.

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The role of internal auditors is needed to encourage the realization of good and clean governance. This study aims to determine the effect of competence, independence and accountability on inspectorate audit quality in regional financial supervision. Population in this study are all civil servants Inspectorate of Pohuwat Regency. The sample selection method in this study is the saturated or census sampling method. The results of this study indicate that independence and accountability have an influence on audit quality both partially and simultaneously.  Peranan auditor internal sa

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22

Ngafifatul Waro, Nely Arifah Tulistyawati, Laila Hanifah, and Endang Kartini Panggiarti. "Peran Otoritas Jasa Keuangan Terhadap Pengaturan Dan Pengawasan Pada Perbankan Syariah Indonesia." Journal of Creative Student Research 1, no. 3 (2023): 240–47. http://dx.doi.org/10.55606/jcsrpolitama.v1i3.1745.

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The Financial Services Authority (OJK) as a regulator of the money management sector, especially the financial sector, must adequately equip its capabilities to properly implement and support financial management sector activities. economic growth. OJK has a position in managing Islamic banks. The description of Islamic commercial banks is very important because they are only marginal in accelerating the development of the financial economy, especially micro, small and medium enterprises (MSMEs). The Financial Authority carries out the functions, duties, authority to regulate and control activ

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23

Dasopang, Nur Sania. "Sharia Banking Supervision in Indonesia: Legal Mechanisms and Implications." Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan 12, no. 1 (2025): 227. https://doi.org/10.29300/mzn.v12i1.6937.

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This study examines the legal and institutional frameworks governing Sharia banking supervision in Indonesia, focusing on the roles and effectiveness of the Sharia Supervisory Board (DPS), the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), and the coordination between the Financial Services Authority (OJK) and DSN-MUI. Employing a normative-juridical approach complemented by comparative analysis, the research integrates doctrinal review with empirical insights drawn from regulatory documents, interviews with practitioners, and analyses of financial literacy surveys. The fin

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Zulbaidah Zulbaidah, Mia Lasmi Wardiyah, Bobang Noorisnan Pelita, Dedi Supriyadi, and Nurul Hasana. "Analisis Konsep Independensi Dewan Pengawas Syariah dalam Penerapan Prinsip Syariah di Lingkungan Perbankan Syariah." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 10, no. 2 (2023): 536–54. http://dx.doi.org/10.30640/ekonomika45.v10i2.1969.

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The Sharia Supervisory Board is obliged to direct, review, and supervise the activities of financial institutions so that it can be believed that they comply with Islamic sharia rules and principles, the fatwa of the Sharia Supervisory Board rules binding the Islamic financial institutions. The Shari'ah Supervisory Board has a heavy and strategic task so it takes a high professional to live it.The objectives of this research are: To find out the role of the Sharia Supervisory Board in supervising and handling the issue of Compliance with Islamic principles in Islamic Banking; To find out the o

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25

Yusupov, Ramil Z. "The Central Bank of the Russian Federation as a financial megaregulator: legal aspect." Juridical Analytical Journal 19, no. 2 (2025): 20–24. https://doi.org/10.18287/1810-4088-2024-19-2-20-24.

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The article discusses the main features of the legal status of the Bank of Russia as a financial mega-regulator. The author points out that the creation of a single body regulating all financial markets of the state is not an innovation in world practice and analyzes the model used in the Russian Federation. As features of the legal status of the Bank of Russia, the article highlights the constitutional uncertainty of its position in the system of government bodies, problems of the organizational and legal form of the Central Bank of the Russian Federation, financial and other independence. Th

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Turyamureeba, Robert. "Research Student Supervision in Uganda: Myths, Realities and Conceptual Tensions." East African Journal of Education Studies 8, no. 2 (2025): 309–25. https://doi.org/10.37284/eajes.8.2.2969.

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University graduate student research supervision and completion rates in Uganda have increasingly gained traction and may require urgent attention. Myths, realties and conceptual tensions have always vividly afflicted the pace and rate of research student completion. Against this backdrop, this study aimed at establishing the salient features of student-research supervision regulations, guidelines and procedures in Ugandan universities; determining the challenges and problems in research supervision; factors affecting the success of research students; and the myths, realities and conceptual te

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27

Doumpos, Michael, Chrysovalantis Gaganis, and Fotios Pasiouras. "Central bank independence, financial supervision structure and bank soundness: An empirical analysis around the crisis." Journal of Banking & Finance 61 (December 2015): S69—S83. http://dx.doi.org/10.1016/j.jbankfin.2015.04.017.

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Natarini, Ni Nyoman Ari. "Penilaian Kinerja Keuangan Pada Koperasi Simpan Pinjam Mitra Usaha Desa Bungaya Karangasem." JUSTBEST: Journal of Sustainable Business and Management 1, no. 1 (2021): 19–30. http://dx.doi.org/10.52432/justbest.1.1.2021.19-30.

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This research was conducted to analyze the financial performance of the Bungaya Village Business Partners' Savings and Loans Cooperative for the period 2012-2016 in terms of the Health Assessment Guidelines for Savings and Loans Cooperatives and Cooperative Savings and Loans Units based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06 / Per. /Dep.6/IV/2016. Collecting data in this study using documentation and interview methods. Data analysis in this study uses financial performance assessmen

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Darwanis, Darwanis, and Bella Azzahra Suhendra Putri. "The Influence of Auditor Ethics and Reward to the Relationship of Competence, Independence, Accountability and Work Experience with the Quality of Audit of the Inspectorate Officials in Regional Financial Supervision." Journal of Accounting Research, Organization and Economics 3, no. 3 (2020): 254–72. http://dx.doi.org/10.24815/jaroe.v3i3.17157.

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Objective – This study aims to examine the effect of competence, independence, accountability, and work experience on the audit quality of the Inspectorate Apparatus in regional financial supervision with auditor ethics and reward as moderating variables. Design/methodology – This study used a sample of all inspectorate auditors in Aceh, Indonesia. The sampling technique used was simple random sampling, which resulted in a sample of 80 auditors from a population of 407 auditors. Hypotheses were tested using Moderated Regression Analysis (MRA). Results – The findings prove that competence, inde

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Kim, Bongchul. "Characteristics of British financial legislation and implications of changes in financial supervision method in Korea." Korean Society for European Integration 13, no. 3 (2022): 245–68. http://dx.doi.org/10.32625/kjei.2022.28.245.

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Financial regulation and financial policy are actively discussed not only just in Korea but also all over the world. In the United Kingdom, known as a traditional financial powerhouse, combines the financial and the IT sector by applying its own dual supervisory system without using an integrated financial supervisory model commonly referred to as international standards. In addition, the UK emphasizes future-oriented principles through reflection and evaluation of financial supervision. For example, implements incubator and accelerator development policies to support financial tech comp

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Pathrose, Eugin Prakash. "The Real Effect and Consequence of Regulation Reform in Corporate Finance and Banking." ECS Transactions 107, no. 1 (2022): 4195–211. http://dx.doi.org/10.1149/10701.4195ecst.

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In order for a country to grow economically, it needs a stable, efficient, and well-functioning banking system. The province should examine systematically and comprehensively its regulations, and examine how to improve the quality of these regulations, reduce their administrative burden, and remove the confusion they sometimes create. Several studies have pointed to the importance of financial regulation to the performance and safety of banks. The reform of regulatory policies and practices makes businesses more competitive and decreases regulatory costs, boosting efficiency, bringing down pri

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Hutagalung, Geby Tarina, Deliana Deliana, Meily Surianti, Darmawati Simanjuntak, Abdul Rahman, and Rizki Syahputra. "THE INFLUENCE OF SKEPTICISM, INDEPENDENCE, AND MOTIVATION ON AUDIT QUALITY AT THE FINANCIAL AND DEVELOPMENT SUPERVISION AGENCY (BPKP) OF NORTH SUMATRA PROVINCE." Kajian Akuntansi 25, no. 2 (2024): 263–74. https://doi.org/10.29313/kajian_akuntansi.v25i2.4922.

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The research aims to empirically prove the influence of skepticism, independence and motivation on audit quality at the Financial and Development Supervisory Agency (BPKP) of North Sumatra Province. The data collection technique uses a questionnaire distributed to auditors via Google Forms. Data analysis employs quantitative methods with statistical tools, specifically using Smart Partial Least Squares software. The test results show that skepticism and motivation significantly effect audit quality, while independence does not. The study identifies several limitations, suggesting that future r

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Marbun, Vaulina, Deliana Deliana, and Nurlinda Nurlinda. "Analisis Kinerja Keuangan Pemerintah Kota Sibolga Tahun 2018-2022." Journal of Education, Humaniora and Social Sciences (JEHSS) 7, no. 2 (2024): 364–75. https://doi.org/10.34007/jehss.v7i2.2349.

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The Regional Revenue and Expenditure Budget (APBD) is an important document that reflects the plans and strategies of regional governments in managing finances and implementing programs and activities. Through the Regional Revenue and Expenditure Budget (APBD) regional governments not only plan their financial expenditure and receipts but also ensure transparency, accountability, and public supervision of the management of regional financial resources (Indonesia, 2019). The financial performance of regional governments is closely related to the region's ability to explore and manage original r

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Lin, Chan-Jane, Hsiao-Lun Lin, and Ai-Ru Yen. "Dual audit, audit firm independence, and auditor conservatism." Review of Accounting and Finance 13, no. 1 (2014): 65–87. http://dx.doi.org/10.1108/raf-06-2012-0053.

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Purpose – This study aims to examine whether China's unique dual audit policy affects one specific aspect of audit quality: auditor conservatism. In China, listed companies issuing B/H-shares in addition to A-shares must release two financial reports – one based on Chinese accounting standards and the other based on international accounting standards (ISA). The China Securities Regulatory Commission (CSRC) further requires that the financial reports following Chinese accounting standards should be audited by a domestic CPA firm, and the financial reports following ISA should be audited by an a

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A. Hazaea, Saddam, Mosab I. Tabash, Jinyu Zhu, Saleh F. A. Khatib, and Najib H. S. Farhan. "Internal audit and financial performance of Yemeni commercial banks: Empirical evidence." Banks and Bank Systems 16, no. 2 (2021): 137–47. http://dx.doi.org/10.21511/bbs.16(2).2021.13.

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This study seeks to verify the contribution of internal audit (IA), especially its role in improving financial performance in Yemeni commercial banks, with a specific focus on three factors, namely: the independence and objectives of IA, the quality of IA and the size of IA. This study reviews some existing literature on the contribution and role of IA in improving financial performance. It relies on available data from questionnaires. 90 questionnaires were distributed to nine commercial banks in Yemen (23 branches) working under the supervision of the Central Bank of Yemen; 81 questionnaires

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Krawczyk, Michał. "Declaration of invalidity of a resolution or order of local government body as one of the measures of supervision over local authority." Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach. Seria: Administracja i Zarządzanie 51, no. 51 (2020): 41–47. http://dx.doi.org/10.34739/zn.2020.51.05.

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In this article, basing on normative regulations, judicial decisions of administrative courts and of Constitutional Tribunal and literature of the subject, the analysis of one of the means of supervision over local government was made, which is the Voivode having possibility to state the invalidity of a resolution or order of local government body. Although the legislator equipped the local government with a significant degree of autonomy and independence - legal, judicial, financial, organizational - it did subject the lawfulness of legal acts established by local government bodies to control

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Gjeta, Arber, and Valbona Ballkoçi. "The institutional role of the Albanian Financial Supervisor Authority." European Journal of Social Sciences Education and Research 3, no. 1 (2015): 22. http://dx.doi.org/10.26417/ejser.v3i1.p22-32.

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This paper aims to examine, describe and rise critical issues on the role of the Albanian Financial Supervisor Authority within the Albanian financial system. The independence of this institution is examined under the provisions of the Law and secondary legislation as the main authority which guarantee the safeguard of the system and an effective control. The relationship of the Authority with the operators of insurance, financial market and pension funding schemes is driven by the fulfillment of its institutional role: the supervision of a new and unestablished market. The banking market, on

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De Sena Portugal Dias, Alcina Augusta. "The Independence Issue and Audit a Comparative Study of Portugal (EU) and Nordic Countries – A Theoretical Approach." Financial Internet Quarterly 16, no. 3 (2020): 19–28. http://dx.doi.org/10.2478/fiqf-2020-0016.

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Abstract The objective of this paper is to speak about the issue of independence. To reach this goal corporate governance was considered as an example of good practices that may help organizations prevent fraud. Fraud was considered under a perspective of financial engineering - dedicated to building, enabling and displaying high dividends to shareholders that were non-existent. These events defrauded public opinion on the trust in the auditor and the confidence in the companies and showed the lack of independence of the different players. It must be said that the participation in these frauds

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Nasution, Bismar. "STRUKTUR REGULASI INDEPENDENSI OTORITAS JASA KEUANGAN." Jurnal Hukum dan Peradilan 3, no. 3 (2014): 281. http://dx.doi.org/10.25216/jhp.3.3.2014.281-294.

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A non-independent regulatory structure in the financial services sector had already conduced poor economic condition for some countries in the 1990s. Learned from that experience, the existence of OJK in Indonesia must be supported by the existence of an independent regulatory structure so that the purpose of OJK being formed in the first place can be materialized. The existence of the independent regulatory structure, can be measured by OJK’s independence in terms of regulation, supervision, institutional, and independence in terms of financing. In the context of OJK in Indonesia, the indepen

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Harahap, Latifah Angraini, Isnaini, and Wenggedes Frensh. "IMPLEMENTATION OF THE ROLE OF THE REGIONAL INSPECTORATE IN PREVENTING CORRUPTION IN MANDAILING NATAL REGENCY." JUPIIS: JURNAL PENDIDIKAN ILMU-ILMU SOSIAL 16, no. 2 (2024): 254–61. https://doi.org/10.24114/jupiis.v16i2.64682.

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This study aims to analyze the implementation of the role of the Regional Inspectorate in preventing corruption in Mandailing Natal Regency. The Regional Inspectorate has several main functions, such as internal supervision through audits, integrity development, and policy recommendations to improve the local government's financial management system. This study uses a qualitative method with data collection techniques in the form of interviews, observations, and documentation studies on the Inspectorate's supervision activities. The results of the study show that the Inspectorate plays an impo

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Harahap, Latifah Angraini, Isnaini Isnaini, and Wenggedes Frensh. "IMPLEMENTATION OF THE ROLE OF THE REGIONAL INSPECTORATE IN PREVENTING CORRUPTION IN MANDAILING NATAL REGENCY." JUPIIS: JURNAL PENDIDIKAN ILMU-ILMU SOSIAL 16, no. 2 (2024): 254. https://doi.org/10.24114/jupiis.v16i2.65145.

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This study aims to analyze the implementation of the role of the Regional Inspectorate in preventing corruption in Mandailing Natal Regency. The Regional Inspectorate has several main functions, such as internal supervision through audits, integrity development, and policy recommendations to improve the local government's financial management system. This study uses a qualitative method with data collection techniques in the form of interviews, observations, and documentation studies on the Inspectorate's supervision activities. The results of the study show that the Inspectorate plays an impo

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Hidayatullah, Muhammad Syarif, Fathurrahman Azhari, Mahmud Yusuf, and Aliyu Dahiru Muhammad. "Reconstruction of Sharia Supervisor Frameworks in Islamic Banking: Strengthening to Enforcement Sharia Compliance." IQTISHODUNA: Jurnal Ekonomi Islam 14, no. 1 (2025): 51–64. https://doi.org/10.54471/iqtishoduna.v14i1.2729.

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As Islamic banking continues to expand beyond its traditional markets, the integrity of Sharia compliance emerges as a central concern within global financial governance. Nevertheless, much research revealed that Sharia supervision was still weak and not optimal. The research objective of this paper was to formulate a reconstruction of Sharia supervisors in Islamic banking as a solution to the Sharia supervision problem in Islamic banking, which was still considered weak and had not been optimal. This research was qualitative with a library research design. Based on the study conducted, the re

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Pangayow, Bill J. C., and Hastutie Noor Andriati. "ANALISIS FAKTOR YANG MEMPENGARUHI PENGELOLAAN KEUANGAN KAMPUNG DI KABUPATEN JAYAPURA." Jurnal Akuntansi, Audit, dan Aset 2, no. 2 (2019): 39–56. http://dx.doi.org/10.52062/jurnal_aaa.v2i2.30.

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The village independence is an essential idea for the village community where they are located. Inaccordance to support this goal, the central, provincial and district/city governments provide fundsto villages that must be managed properly. Village financial management apparatuses endeavor inplanning, implementing, administering, and financial reporting in accordance with applicableregulations with supervision from the Village Consultative Body. This study aims to identifyindicators and determinants in village financial management and examine its effect on the villageindependence variable. Thi

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Martins, Gabriel G., and Beatriz Casais. "Audit independence and customer relationship marketing: an ethical conflict or an ethical mutual effect?" Journal of Business Economics and Management 25, no. 6 (2024): 1220–37. https://doi.org/10.3846/jbem.2024.22830.

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Independence in financial auditing is a topic with extensive research, due to the ethical values expected from accountants and the conflicts with agency pressures and commercial interests. However, there is a lack of research on the benefits of ethical behaviors in the dynamic interactions between auditors and clients. This study aims to achieve through a qualitative approach an in-depth understanding of the self-perceived auditor independence and how it intervenes in the relationship with clients. Ten semi-structured interviews with auditors from the five major audit offices in the city of Po

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Li, Wei’an, and Jian Xu. "Board independence, CEO succession and the scope of strategic change." Nankai Business Review International 5, no. 3 (2014): 309–25. http://dx.doi.org/10.1108/nbri-05-2014-0023.

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Purpose – This paper aims to examine the effectiveness of independent directors based on the perspective of strategic control. Design/methodology/approach – This is an empirical study carried out between 2007 and 2012 based on a sample of Chinese A-share-listed companies. Findings – The results indicate that the departure of a CEO provides conditions for the new CEO to become empowered to carry out strategic change. The behavior of a new CEO results in the phenomenon of “a new broom sweeps clean” and increases the scope of strategic change. In addition, the results indicate that the board’s in

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Arifina, Yessi. "PERAN TATA KELOLA PERUSAHAAN DAN RISIKO PELAPORAN KEUANGAN DALAM PEMBENTUKAN KOMITE MANAJEMEN RISIKO YANG TERPISAH." Jurnal Akuntansi Bisnis 15, no. 2 (2019): 246. http://dx.doi.org/10.24167/jab.v16i1.1365.

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Abstract This study examines the effect of board size, board independence, financial reporting risk, firm complexity, and firm size on the formation of risk management committees apart from audit committee. This study predicts the increasing number of board of size improve the supervisory function and encourage the formation of separate risk management committees. The higher the independence of the board of commissioners, the better the supervision will be and encourage the formation of separate risk management committees. The larger the company's business segments the risks faced by the

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Nova, Eka, Supriyadi, and Kumba Digdowiseiso. "Analysis of Financial Performance of Tegal Regency Local Government." Journal of Social Science 5, no. 2 (2024): 624–32. http://dx.doi.org/10.46799/jss.v5i2.807.

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The management and accountability in the activities of regional autonomy and local finance are regulated by Government Regulation Number 1 of 2022, which states that financial management at the regional level starts from the initial planning to the supervision of the regional finances. The success of performance improvement is deemed effective when it aligns with government regulations. Kabupaten Tegal is one of the regions whose capacity to self-finance governance, development, and public services is still reliant on transfers from the central and provincial governments. This is evident in th

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Tiara Syah Rani and Payamta Payamta. "Audit Committee Influence on Financial Performance: Evidence from Indonesia’s Healthcare Sector (2019-2023)." Harmoni Economics: International Journal of Economics and Accounting 2, no. 2 (2025): 220–29. https://doi.org/10.70062/harmonieconomics.v2i2.243.

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This research seeks to analyze the impact of audit committee features on the financial performance of healthcare entities listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The analyzed parameters include audit committee size, independence of the audit committee, skill of the audit committee, and frequency of audit committee meetings. Return on Assets (ROA) serves as a critical performance metric, with business size and the COVID-19 criteria accounted for. This study utilizes a quantitative approach using panel data regression analysis on a sample chosen by purposive sampling meth

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Kardinata, Henes, and Jonker Sihombing. "Reconstruction of Arrangements on the Role of the Financial Services Authority in Bank Health Supervision Post-Law on Development and Strengthening of the Financial." Journal of Lifestyle and SDGs Review 5, no. 1 (2024): e02812. http://dx.doi.org/10.47172/2965-730x.sdgsreview.v5.n01.pe02812.

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Aims: This study aims to analyze the reconstruction of the regulatory role of the Financial Services Authority (OJK) in supervising bank health following Law Number 4 of 2023 on the Development and Strengthening of the Financial Sector. Methods: Using a normative approach, this research examines relevant legislation, particularly Law Number 4 of 2023, and analyzes related legal cases. Through literature review and secondary data analysis, this study seeks to uncover the reconstructed regulatory role of the OJK in maintaining the health of banking institutions after the enactment of this law. R

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Bovenschen, Willem, Gijsbert Ter Kuile, and Laura Wissink. "Tailor-made accountability within the Single Supervisory Mechanism." Common Market Law Review 52, Issue 1 (2015): 155–89. http://dx.doi.org/10.54648/cola2015006.

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Banking supervision within the euro zone has been placed in the hands of the European Central Bank in order to restore financial stability and aid economic recovery. This "Single Supervisory Mechanism" is an important step in further integrating the financial markets and indeed the European Union itself. The SSM creates new legal realities within EU law. In bolstering EU integration, a key question concerns the democratic legitimacy of the SSM. The article argues that different modes of accountability can be identified in the creation and operation of the SSM, of a political, administrative an

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