Detail The Effect of Internal Control Disclosure on Financial Information Quality and Market Performance distinguished by the Corporate Governance Index (dimuat di International Journal of Accounting and Financial Reporting, Vol. 8 No. 1, 2018) Bibliografi Author: Weli ; Syarief, Julianti Topik: control disclosure; internal disclosure; financial statemen; company control; governance; Corporate government index; Quality of financial information; Internal control disclosure; Firm performance; JABFUNG-FEB-WELI-2020-09 Bahasa: (EN )     Tahun Terbit: 2018     Jenis: Article - diterbitkan di jurnal ilmiah internasional Fulltext: 09 - The Effect of Internal Control Disclosure on Financial Information Quality and Market.pdf (508.3KB; 12 download) Abstract Corporate disclosure practice of internal control in Indonesia remains non-mandatory and limited in nature. This study was conducted to analyze the level of internal control disclosure in the annual reports of Indonesian public corporations and identify its consequences on the firm’s market performance and financial information quality, which was differentiated by corporate governance index. This index refers to the Corporate Governance Perception Index released by the Indonesian Institute for Corporate Governance in 2014 and 2015. Based on the conducted content analysis, it can be concluded that the disclosure of internal control by public corporations in Indonesia is still at an intermediate level. The influence of extensive internal control information disclosure on market performance is strengthened by the accounting information quality. And the influence of the relationship between extensive disclosure and firm performance is different between CGPI-indexed companies and those which are unindexed by CGPI. The findings of this research contribute to future researches related to internal control disclosure. Limitations and suggestions can be found at the end of this study. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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