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)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064


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Case Studies | Accounting | Indonesia | Volume 8 Issue 5, May 2019 | Popularity: 7.1 / 10


     

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


Abstract: 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



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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), Volume 8 Issue 5, May 2019, pp. 20-31, https://www.ijsr.net/getabstract.php?paperid=ART20197436, DOI: https://www.doi.org/10.21275/ART20197436

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