S. K. Wiryono

Evaluating Internal Control over Financial Reporting in State-Owned Enterprises A COSO-Based Case Study of Indonesia's Infrastructure Sector

The integrity of financial reporting constitutes a fundamental pillar of corporate governance, particularly for state-owned enterprises operating under heightened public scrutiny. PT Hutama Karya (Persero), a major Indonesian state-owned infrastructure enterprise, faces significant challenges in its financial consolida...