Pengaruh Pengendalian Internal Terhadap Good Corporate Governance  

Oleh:

Kartamulja, H.A. Rodi

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Widya: Majalah Ilmiah vol. 24 no. 257 (Feb. 2007), page 3-10.
Topik: Internal Control; Penerapan Good Governance

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM47.25 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada	Lihat Detail Induk
Perpustakaan PKPM Nomor Panggil: W36 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada	Lihat Detail Induk

Isi artikel

The purpose of this study is to examine the influence of internal control on good corporate governance at the Jakarta stock exchange. Internal control is designed to provide reasonable assurance regarding the achievement of objectives : 1) effectiveness and efficiency of operations, 2) reliability of financial reporting, and 3) compliance with applicable laws and regulations. The most difficult to implement is the third factor namely compliance with applicable laws and regulations. The direct influence of internal control on good corporate governance is quite small namely 1% that was not significant (p of 5%). To improve role of internal control it is recommended that cornpanies comply with laws and regulations so that efficiency and accountability will increase.

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