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BukuInternal Control Disclosure In Companies With The Highest Stock Transaction In 2016 (article of Semarang International Conference Series Business and Economic Series: Economics, Management, and Accounting Conference (BES 2019) at Semarang, Indonesia, July 10, 2019)
Bibliografi
Author: Weli ; Kusumawati, Synthia Madya ; Syarief, Julianti
Topik: Information disclosure; internal control; voluntary disclosure; JABFUNG-FEB-SMK-2020-07; JABFUNG-FEB-WELI-2020-18
Bahasa: (ID )    
Penerbit: Yayasan Sinergi Riset dan Edukasi     Tempat Terbit: Semarang    Tahun Terbit: 2019    
Jenis: Papers/Makalah - pada seminar internasional
Fulltext:
Abstract
Information about the implementation of company internal controls is important for stakeholders, otherwise the results of previous studies indicate that the practice of internal control disclosure, especially in public companies is still very weak. Due to the guidelines has issued only request minimum explanation of the internal controls applied by the company in the financial statements i.e. financial and operational controls, compliance with laws and other regulations, Information about effectiveness of the internal control system. This research conducted to describe the practice of disclosure of internal controls by In-donesian public companies with the highest volume of stock transactions in 2016. We use content analysis method in collecting the data. The research sample were taken randomly, and the results of data analysis on 37 companies found that the average score of internal control disclosures in annual reports was 60, 14%. The contribution of this study related to implementing disclosure of information on internal control systems in contributing to company's annual report.
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