Case Studies | Accounting | Indonesia | Volume 8 Issue 5, May 2019
The Effect of Implementation of the Internal Control System and the Implementation of Good Corporate Governance Principles on the Quality of Financial Reports (Case Study at Amanah Insani Islamic Community Financing Bank)
Ayu Ogi Fazny, Hari Setiyawati
This study aims to examine the effect of the application of the Internal Control System and the application of the principles of Good Corporate Governance to the Quality of Financial Statements. In this study the application of internal control systems is measured by the control environment, risk assessment, control activities, information and communication and monitoring, the application of the principles of good corporate governance measured by transparency, accountability, responsibility, fairness and fairness, and the quality of financial statements measured by understood, relevant, reliable and comparable. The population of this study is to focus on all employees of the Amanah Insani Islamic Financing Bank. The sampling method used is a saturated sampling technique (census). The results of the study show that the application of the internal control system and the application of the principles of good corporate governance have an effect on the quality of financial reports in the Amanah Insani Islamic Financing Bank.
Keywords: Internal Control System, Good Corporate Governance, Quality of Financial Statements
Edition: Volume 8 Issue 5, May 2019
Pages: 20 - 31
How to Cite this Article?
Ayu Ogi Fazny, Hari Setiyawati, "The Effect of Implementation of the Internal Control System and the Implementation of Good Corporate Governance Principles on the Quality of Financial Reports (Case Study at Amanah Insani Islamic Community Financing Bank)", International Journal of Science and Research (IJSR), https://www.ijsr.net/search_index_results_paperid.php?id=ART20197436, Volume 8 Issue 5, May 2019, 20 - 31
222 PDF Views | 130 PDF Downloads
Similar Articles with Keyword 'Internal Control System'
Research Paper, Accounting, Iraq, Volume 7 Issue 6, June 2018
Pages: 326 - 333The Relationship and Impact of Electronic Operation on Improving Efficiency and Effectiveness of the Internal Control System
Huda Saleh Meften
Research Paper, Accounting, Ethiopia, Volume 8 Issue 12, December 2019
Pages: 414 - 418Assessing the Effectiveness of the Internal Control System in the Commercial Banks of Ethiopia: A Case of Hawassa City
Tekalign Negash
Case Studies, Accounting, Indonesia, Volume 8 Issue 5, May 2019
Pages: 20 - 31The Effect of Implementation of the Internal Control System and the Implementation of Good Corporate Governance Principles on the Quality of Financial Reports (Case Study at Amanah Insani Islamic Community Financing Bank)
Ayu Ogi Fazny, Hari Setiyawati
Similar Articles with Keyword 'Good Corporate Governance'
Research Paper, Accounting, Indonesia, Volume 8 Issue 8, August 2019
Pages: 2206 - 2210Application of Good Corporate Governance Principles in Lembaga Perkreditan Desa (Concept of Local Financial Institutions in Bali)
Ni Nyoman Ayu Suryandari, I Dewa Made Endiana, Ida Ayu Ratih Manuari
Research Paper, Accounting, Indonesia, Volume 8 Issue 6, June 2019
Pages: 949 - 955The Effect of Good Corporate Governance Mechanism, Financial Performance, and IFRS Adoption on Earnings Management Practices Case Study: Manufactured Firms Listed on Indonesia Stock Exchange Period 2012?2017
Yurry Andika Fajri, Misdiyono
Research Paper, Accounting, Indonesia, Volume 8 Issue 1, January 2019
Pages: 1424 - 1427The Effect of Corporate Governance on Corporate Performance and Corporate Social Responsibility
Yuli Dwi Yusrani Anugrah, Siti Maria Wardayati, Muhammad Miqdad
Research Paper, Accounting, Indonesia, Volume 7 Issue 9, September 2018
Pages: 69 - 76The Influence of Intellectual Capital and Good Corporate Governance on Earnings Response Coefficient (Case Study on Banks listed on IDX 2013-2015)
Candra Febrilyantri, Istianingsih
Research Paper, Accounting, Indonesia, Volume 7 Issue 12, December 2018
Pages: 673 - 679Analysis of Effect of Good Corporate Governance and Corporate Social Responsibility on the Company Performance: Case Studies of Manufacturing Company in Indonesia
Muhammad Wisnu Girindratama