PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL: STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2015-2017
DOI:
https://doi.org/10.31941/jebi.v22i2.952Abstract
This study aims to examine the effect of corporate governance on disclosure of internal controls. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sampling method in this study was purposive sampling. Quantitative analysis method consists of validity test, correlation test, classical assumption test. Hypothesis testing using panel data regression method using E-Views. The results of this study indicate that ownership concentration has a significant effect on disclosure of internal control, while the independence of the board of directors, board size, and institutional ownership does not significantly influence. Keywords: Corporate Governance and Internal Control DisclosuresReferences
Abeysekera, I. (2010). The influence of board size
on intellectual capital disclosure by
Kenyan listed firms. Journal of Intellectual
Capital, 11(4) (November), 504–518.
https://doi.org/10.1108/14691931011085
Agyei-Mensah, B. K. (2016). Internal control
information disclosure and corporate
governance : evidence from an emerging
market. The International Journal of
Business in Society, 16, 79–95.
https://doi.org/10.1108/CG-10-2015-0136
Arifin. Arifin (2005). Peran Akuntan Dalam
Menegakkan Prinsip Good Coorporate
Governance (Tinjauan Perspektif Agency
Theory), 1–52. Diambil dari
http://eprints.undip.ac.id/333/
Barako, D. G. (2007). Determinants Of Voluntary
Disclosures In Kenyan Companies Annual
Reports. African Journal of Business
Management, 1(5) (August), 113–128.
Diambil dari
https://Academicjournals.Org/Journal/AJB
M/Article-Abstract/8C361B617434
COSO. (2013). Post Public Exposure Version,
(September 2012).
Council, F. R. (2016). The UK Corporate
Governance Code, (April). Diambil dari
https://www.frc.org.uk/getattachment/ca
e94c4-b9a9-49e2-a824-
ad76a322873c/uk-corporate-governancecode-april-2016.pdf
Gugus Irianto. (2003). Skandal Korporasi dan
Akuntan. Skandal Korporasi Dan Akuntan,
xx(juli), 104–114.
Haniffa, R. M., & Cooke, T. E. (2002). Culture ,
Corporate Governance and Disclosure in
Malaysian Corporations, 38(3), 317–349.
Ismail, M. D. (2017). Pengaruh Mekanisme
Corporate Governance Terhadap
Pengungkapan Informasi Pengendalian
Internal. Diponegoro Journal Of
Accounting, 6(2016), 1–13.
Jensen, M. C., & Meckling, W. H. (1976). Theory of
the Firm : Managerial Behavior , Agency
Costs and Ownership Structure. Journal of
Financial Economics.
https://doi.org/http://doi.org./10.1016/0
-405X(76)90026-X
Karlina, M., Nabor, M., & Suardana, K. A. (2014).
Pengaruh Struktur Kepemilikan Dan
Proprietary Cost Terhadap Pengungkapan
Sukarela. E-Jurnal Akuntansi Universitas
Udayana 6.1, 1, 126–138.
http://Doi.Org/ISSN(Online): 2302-8556
Komite Nasional Kebijakan Governance. (2006).
Pedoman Umum Good Corporate
Governance Indonesia. Diambil dari
http://Www.KnkgIndonesia.Org/Dokumen/Pedoman-GoodPublic-Governance.Pdf
Leng, J., & Ding, Y. (2011). Internal Control
Disclosure And Corporate Governance :
Empirical Research From Chinese Listed
Companies. Technology And Investment,
(November), 286–294.
https://Doi.Org/10.4236/Ti.2011.24029
Nuryaman. (2009). Pengaruh Konsentrasi
Kepemilikan, Ukuran Perusahaan, Dan
Mekanisme Corporate Governance
Terhadap Pengungkapan Sukarela. Jurnal
Akuntansi Dan Keuangan Indonesia 6(1),
–116.
http://dx.doi.org/10.21002/jaki.2009.05
Rozmita Dewi, R. A. (2014). Pengaruh Efektivitas
Fungsi Audit Internal Terhadap
Pengungkapan Kelemahan Pengendalian
Internal (Studi Pada Bumn Yang Berkantor
Pusat Di Kota Bandung). Jurnal Riset
Akuntansi Dan Keuangan, 2(2), 326–337.
http://dx.doi.org/10.17509/jrak.v2i2.6588
Rudi Zulfikar, Rita Rosiana, R. A. F. N. (2015).
Corporate Governance Dan
Pengungkapan Pengendalian Internal.
Jurnal Akuntansi : Kajian Ilmiah Akuntansi
(JAK) 1(2).
http://dx.doi.org/10.30656/jak.v1i2.183
Setiawan, D., Maret, U. S., & Phua, L. K. (2015).
Article information :, (February).
https://doi.org/10.1108/BSS-01-2013-
Sriyono, J. (2014). Metode Regresin Data Panell.
Yogyakarta: Ekonisia.
Suhardjanto, D. (2012). Pengaruh Corporate
Governance , Etnis , Dan Latar Belakang
Pendidikan Terhadap Environmental
Disclosure : Studi Empiris Pada
Perusahaan Listing, (1994), 151–164.
Torchia. (2016). Corporate Governance : The
International Journal of Business in
Society Article information : Board of
Directors and Financial Transparency and
Disclosure. Evidence from Italy, 16(3 pp),
–608.
https://doi.org/https://doi.org/10.1108/C
G-01-2016-0019
Totok Dewayanto. (2015). Eksistensi Direksi Asing
Dalam Hubungan Komite Audit Terhadap
Pengungkapan Pengendatian Internal.
Prosiding Hasil Penelitian & PPM 2015.
Diambil dari
http://eprints.undip.ac.id/50749/1/img.p
df
Downloads
Published
Issue
Section
License
Authors who publish with JEBI: Jurnal Ekonomi dan Bisnis agree to the following terms:
- Authors retain copyright and grant the JEBI: Jurnal Ekonomi dan Bisnis right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work (e.g., post it to an institutional repository or edit it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
