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A preliminary study on the importance of internal control information in corporate reporting (in Advances in Economics, Business and Management Research, Vol.100, International Conference of Organizational Innovation (ICOI 2019)
Kusumawati, Synthia Madya
Papers/Makalah - pada seminar internasional
19 - A Preliminary Study on the Importance of Internal Control Information in Corporate Reporting.pdf
This study aims to analyze financial statement users’ perception of internal control information in annual reports of Indonesian corporations. This subject needs to be investigated because presently, there are no standards or rules for the presentation of internal control disclosure in annual reports. As the extent of information disclosure may influence financing and/or investment decisions of stakeholders, we believe that it is necessary to consider the possibility of creating a guide for presenting internal control information in company annual reports. Based on our analysis, we find that internal control system presentation/disclosure has to be improved; more detailed to meet the needs of users. Findings in this preliminary investigation will be further explored in our future studies.
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