Detail Supervision mechanism and quality of the internal control system disclosure (article of Journal Accounting 6 (2020) 1419–1428) Bibliografi Author: Weli ; Sjarief, Julianti ; Madyakusumawati, Synthia Topik: Internal control; Corporate governance; Board characteristics; Disclosure quality; JABFUNG-FEB-WELI-2020-23 Bahasa: (EN )     Penerbit: GrowingScience     Tempat Terbit: Canada    Tahun Terbit: 2020     Jenis: Article - diterbitkan di jurnal ilmiah internasional Fulltext: 23 - Supervision mechanism and quality of the internal control system disclosure.pdf (318.35KB; 8 download) Abstract This study analyzes the effect of supervision activities on the quality of the internal control system. It ascertains how the board of commissioners direct the company in presenting information as required by the stakeholders. The presentation of adequate information on internal control is a part of good corporate governance. The study was conducted on a public company in Indonesia, and data of 119 companies were collected using content analysis. The items used in measuring the extent of disclosure were developed based on the 2013 COSO framework and directions in the circular letter of number 30 /SEOJK.04/2016. A regression test with the IBM SPSS 21 program was used to perform the data analysis. The analysis results showed empirical support for some characteristics of the board of commissioners, such as the size, accounting and financial literacy, and the number of meeting in a year on the quality of internal control system disclosure. This study provided a theoretical contribution by using supervision mechanisms to overcome asymmetric information. Practical contributions are also expected to be conveyed to the financial service authority regarding the independence proportion and gender diversity, that have not been generally performed. The value of this research is an instrument that measures the quality of the disclosure adjusting conditions in Indonesia. Design of measurement items based on rules is issued by the Financial Services Authority for public companies. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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