Article Per Year (5 Year)
p-Index From 2019 - 2024
1.555
P-Index
This Author published in this journals
All Journal Journal of Tax Law and Policy The Scientia Journal of Social and Legal Studies Journal of Governance and Administrative Issues Journal of Accounting Issues Philosophy and Paradigm Review The Scientia Journal of Economics Issues Journal of Public Administration and Policy Criminal Law and Policy Review
Anis Wahyu Hermawan
Universitas Terbuka
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Governance and Administrative Issues

 1 
URGENCY OF INDEPENDENT POSITION IN CORPORATE GOVERNANCE: A LEGAL PERSPECTIVE IN ADDRESSING FRAUD IN THE INDONESIA STOCK EXCHANGE Anis Wahyu Hermawan; Yudha Pramana
Journal of Governance and Administrative Issues Vol. 1 No. 2 (2022): Journal of Governance and Administrative Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.685 KB) | DOI: 10.56282/jgai.v1i2.171

Abstract

Kecurangan laporan keuangan yang masih terjadi pada perusahaan tertentu yang tercatat di bursa efek, termasuk bursa efek Indonesia (BEI), akan menurunkan kualitas dan integritas informasi keuangan yang disajikan. Perlu melakukan studi yuridis normative dalam membahas urgensi posisi komisaris independent, direktur independent, dan komite audit pada setiap korporasi yang ada di BEI. Disimpulkan bahwa jabatan/posisi independent, berupa komisaris independent, direktur independent, dan komite audit diperlukan dalam menangani kecurangan yang terjadi pada suatu korporasi mengingat penguatan ketiga posisi tersebut akan mendorong terciptanya transparansi, akuntabilitas, responsibilitas, dan keadilan dalam pengolalaan korporasi.
Co-Authors Leo B. Barus Leo B. Barus Leo B. Barus Yudha Pramana Yudha Pramana