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Exploration disclosures of internal control as the impact of earnings quality and audit committee

Information disclosure carried out by management as an appointed agent is increasing in importance and hence, a source of concerns to users. It is widely believed that information received by the stakeholders should be appropriate and sufficient for useful decision making, especially in the era of...

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Main Authors: Pangaribuan, Hisar, Donni, Raynald Wilbert P., Popoola, Oluwatoyin Muse Johnson, Sihombing, Jenny
Format: Article
Language:English
Published: OMJP Alpha Publishing 2019
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/26153/1/IPJAF%203%201%202019%204%2022.pdf
http://repo.uum.edu.my/26153/
http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/61
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spelling my.uum.repo.261532019-06-30T03:08:06Z http://repo.uum.edu.my/26153/ Exploration disclosures of internal control as the impact of earnings quality and audit committee Pangaribuan, Hisar Donni, Raynald Wilbert P. Popoola, Oluwatoyin Muse Johnson Sihombing, Jenny HF5601 Accounting Information disclosure carried out by management as an appointed agent is increasing in importance and hence, a source of concerns to users. It is widely believed that information received by the stakeholders should be appropriate and sufficient for useful decision making, especially in the era of the Fourth industrial revolution. An appropriate and sufficient disclosure in the Annual report indicates a reflection of the effective implementation of the company's operational, strategic, financial and compliance objectives that have been carried out by the management. This study employed secondary data obtained from the annual report for the banks listed in the Indonesia Stock Exchange (IDX). The data for internal control disclosure was observed through a content analysis approach by calculating the internal control system index obtained in the annual report. This study has shown that companies with high earnings quality report more openly convey the application of internal controls system disclosure. This study demonstrated that company with the high characteristics of the audit committee would significantly increase disclosure of internal controls system than a company without audit committee. Supervision, as one of the internal controls established by the management, enhances the performances of the audit committee in ensuring compliance through full disclosure of the financial statements. Thus, restoring users’ trust and confidence in making informed and useful decisions on information emanating from the management. OMJP Alpha Publishing 2019 Article PeerReviewed application/pdf en http://repo.uum.edu.my/26153/1/IPJAF%203%201%202019%204%2022.pdf Pangaribuan, Hisar and Donni, Raynald Wilbert P. and Popoola, Oluwatoyin Muse Johnson and Sihombing, Jenny (2019) Exploration disclosures of internal control as the impact of earnings quality and audit committee. Indian-Pacific Journal of Accounting and Finance (IPJAF), 3 (1). pp. 4-22. ISSN 2600-9161 http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/61
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Pangaribuan, Hisar
Donni, Raynald Wilbert P.
Popoola, Oluwatoyin Muse Johnson
Sihombing, Jenny
Exploration disclosures of internal control as the impact of earnings quality and audit committee
description Information disclosure carried out by management as an appointed agent is increasing in importance and hence, a source of concerns to users. It is widely believed that information received by the stakeholders should be appropriate and sufficient for useful decision making, especially in the era of the Fourth industrial revolution. An appropriate and sufficient disclosure in the Annual report indicates a reflection of the effective implementation of the company's operational, strategic, financial and compliance objectives that have been carried out by the management. This study employed secondary data obtained from the annual report for the banks listed in the Indonesia Stock Exchange (IDX). The data for internal control disclosure was observed through a content analysis approach by calculating the internal control system index obtained in the annual report. This study has shown that companies with high earnings quality report more openly convey the application of internal controls system disclosure. This study demonstrated that company with the high characteristics of the audit committee would significantly increase disclosure of internal controls system than a company without audit committee. Supervision, as one of the internal controls established by the management, enhances the performances of the audit committee in ensuring compliance through full disclosure of the financial statements. Thus, restoring users’ trust and confidence in making informed and useful decisions on information emanating from the management.
format Article
author Pangaribuan, Hisar
Donni, Raynald Wilbert P.
Popoola, Oluwatoyin Muse Johnson
Sihombing, Jenny
author_facet Pangaribuan, Hisar
Donni, Raynald Wilbert P.
Popoola, Oluwatoyin Muse Johnson
Sihombing, Jenny
author_sort Pangaribuan, Hisar
title Exploration disclosures of internal control as the impact of earnings quality and audit committee
title_short Exploration disclosures of internal control as the impact of earnings quality and audit committee
title_full Exploration disclosures of internal control as the impact of earnings quality and audit committee
title_fullStr Exploration disclosures of internal control as the impact of earnings quality and audit committee
title_full_unstemmed Exploration disclosures of internal control as the impact of earnings quality and audit committee
title_sort exploration disclosures of internal control as the impact of earnings quality and audit committee
publisher OMJP Alpha Publishing
publishDate 2019
url http://repo.uum.edu.my/26153/1/IPJAF%203%201%202019%204%2022.pdf
http://repo.uum.edu.my/26153/
http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/61
_version_ 1644284521526329344
score 13.211869

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