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Vince Ratnawati

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Open access Aug 2026

The Effect of Profitability, Leverage, And Audit Committee on Corporate Social Responsibility Disclosure (Empirical Study on Basic Material Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021-2024)

Corporate Social Responsibility Disclosure (CSRD) is a form of corporate responsibility in disclosing social and environmental information to stakeholders. This study aims to examine the effect of profitability, leverage, and audit committee on corporate social responsibility disclosure in basic materials sector compan...

Lily Maysandy, Vince Ratnawati, A. Atami · 0 citations
Open access Jul 2026

ENHANCING GOVERNMENT INTERNAL AUDITOR PERFORMANCE THROUGH COMPETENCE AND GOAL ORIENTATION

The role of internal auditors is crucial as an early warning system for violations or irregularities that indicate corruption, collusion, and nepotism, both in central and regional governments. Government internal auditors are expected to detect fraud early on that could harm state finances. However, in reality, the pr...

Jurnal Kajian, Akuntansi dan, Bisnis Terkini et al. · 0 citations

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