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Does a disclaimer audit opinion lead to good corporate governance? A case study in PT. Humpuss Intermoda Transportasi tbk.

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This thesis will analyze the impact of disclaimer audit report towards the company?s good corporate governance. The research process starts with observation and preliminary data gathering on a broader range of the research. On the later phase, problem is identified, what has caused the management to accept the disclaimer opinion. A decision not to express an opinion taken by auditor indicates that there are certain departures from a standard unqualified audit report. On the case of PT Humpuss Intermoda Transportasi Tbk., the auditor claimed that there are uncertainties on the outcome of certain legal cases, which currently is still going under arbitration proceedings. Interestingly, the management stated that this was part of the strategy, to bring legal cases undergo an arbitration process in order to avoid negative bottom end, as what the author proven; if the cases are settled on an ordinary court. This strategy is viewed as a form of transparency and accountability when it is linked to the good corporate governance.

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Availability

B00809

(wh)

Available

Detail Information

Series Title

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Call Number

809

Publisher

: Swiss German University., 2010

Collation

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Language

English

ISBN/ISSN

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Classification

NONE

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Acctg

Specific Detail Info

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Statement of Responsibility

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