Detail Internal control disclosure of companies with the most active stocks on the Indonesia Stock Exchange in 2016 (Dimuat dalam Proceeding of the 1st International Conference on Economics, Management, and Accounting (BES 2019), July 10, 2019, Semarang, Indonesia) Bibliografi Author: Weli ; Kusumawati, Synthia Madya ; Sjarief, Julianti Topik: internal control; annual report; auditor; financial report; risk management system; JABFUNG-FEB-WELI-2020-18 Bahasa: (EN )    ISBN: 9780429322808     Penerbit: Routledge     Tempat Terbit: London    Tahun Terbit: 2019     Jenis: Papers/Makalah - pada seminar internasional Fulltext: 18 - final_version_BES19153_Full_Paper_-_Revised_13_August_2019.pdf (160.67KB; 4 download) Abstract Information about internal control is valuable for stakeholders, and previous studies indicate that Indonesian corporations need to improve their disclosure of such information. The current regulations require only minimum internal control disclosure in company reporting: (1) financial and operational control, (2) legal and regulatory compliance, and (3) control system effectiveness. Our research aimed to illustrate the internal control disclosure practices of companies with the most active stocks by trading volume on the Indonesia Stock Exchange in 2016. Thirty-seven companies were selected randomly for our observation. Through content analysis, we found an average score of 60.14 for internal control disclosure in annual reports. The findings of this study contribute to literature on internal control disclosure in annual corporate reporting. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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