Detail The User Perception of Internal Control Disclosure on Annual Report (article of Journal of Critical Reviews Vol.7, Iss.19, 2020) Bibliografi Author: Weli ; Sjarief, Julianti ; Madyakusumawati, Synthia Topik: internal control; content; form; benefit; disclosure; annual report; JABFUNG-FEB-WELI-2020-22 Bahasa: (EN )     Tahun Terbit: 2020     Jenis: Article - diterbitkan di jurnal ilmiah internasional Fulltext: 22 - The User Perception Of Internal Control Disclosure On Annual Report.pdf (283.5KB; 5 download) Abstract Various standards regulate the information presented by the internal control systems of public companies in Indonesia. This research, therefore, aims to examine the perceptions of financial reporting, represented by company accountants, external auditors, bank analysts and security investors. Data collection was carried out by the survey method using a questionnaire which purposively distributed to respondents in the related group using the snowball sampling. In addition, the data were processed to determine the differences in perception betweenthe four groups of respondents by conducting the Kruskal Wallis test, which is a rank-based nonparametric test. It aims to determine the statistically significant differences between two or more groups. The analysis showed that there were no significant differences in most items of questions raised. Furthermore, the results of the study found that the Bank's respondent group had a greater level of importance than others regarding the Contents, Form and Benefits of presenting information on the internal control system in the annual report of public companies in Indonesia. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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