Authors:

Ariza Arisandi, Henis Ayu Islami, Raden Roro Widya Ningtyas Soeprajitno

Abstract:

“The purpose of this study is to examine the influence of Internal Control Disclosure Index (ICDI) and discretionary accruals (as a proxy for financial reporting quality). This study uses a data collection of Indonesian Stock Exchange listed banking sector companies’ financial statement and annual reports in 2016-2019. Sample was chosen using purposive sampling method. The analysis method used in this study is using STATA. The results of this study indicate that internal control disclosure there is significantly related to financial reporting quality. This research contributes empirically to the development of the literature as well as practically becomes a consideration for relevant management in making corporate decisions regarding the disclosure of their internal controls. Keywords: Internal Control Disclosure; Financial Reporting Quality; Banking.”

Keywords

Internal Control Disclosure; Financial Reporting Quality; Banking.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-82259

Published

2022-02-26

How To Cite

ARISANDI, Ariza; ISLAMI, Henis Ayu; SOEPRAJITNO, Raden Roro Widya Ningtyas. Internal Control Disclosure and Financial Reporting Quality : Evidence from Banking Sector in Indonesia.E-Jurnal Akuntansi, [S.l.], v. 32, n. 2, p. 484-493, feb. 2022. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-82259. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2022.v32.i02.p15.

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Issue

Vol 32 No 2 (2022)

Section

Articles

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