Detail Internal Control Over Financial Reporting, Organizational Complexity, and Financial Reporting Quality (article of International Journal of Economics and Management vol.13 no.2 Desember 2019) Bibliografi Author: Bimo, Irenius Dwinanto ; Siregar, Sylvia Veronica ; Hermawan, Ancella Anitawati ; Wardhani, Ratna Topik: ICOFR; Financial Reporting Quality; Organizational Complexity; JABFUNG-FEB-IDB-2022 Bahasa: (EN )     Penerbit: Universiti Putra Malaysia     Tempat Terbit: Serdang, Selangor    Tahun Terbit: 2019     Jenis: Article - diterbitkan di jurnal ilmiah internasional Fulltext: Internal Control Over Financial Reporting.pdf (594.88KB; 3 download) [Informasi yang berkaitan dengan koleksi ini di internet] Abstract As financial reporting has become an integral source for economic decision-making, Internal Control over Financial Reporting (ICOFR) is often necessary to ensure its reliability. Also, diversification will lead to operational and informational complexity and ultimately affect the financial reporting quality. While much research on ICOFR has been conducted in countries that require companies to disclose their internal control (IC) deficiencies, there is rarely any research focusing on the issue in countries without such regulation like Indonesia, where ICOFR is difficult to be observed by external parties. This study is therefore aimed to examine the effect of ICOFR and organizational complexity on financial reporting quality. The current study also attempts to develop a scoring system to assess the effectiveness based on management disclosure of ICOFR activities in annual reports. This study presents some empirical evidence that ICOFR indeed has a positive influence on financial reporting quality while the organizational complexity turns out to negatively affect financial reporting quality. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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