Internal Control Disclosure and Financial Reporting Quality : Evidence from Banking Sector in Indonesia

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

doi:10.24843/eja.2022.v32.i02.p15

Cited by 4 publications

(2 citation statements)

References 9 publications

(14 reference statements)

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“…In principle, implementing an information technology system supports the effectiveness of managing account receivables at the Directorate General of PHLHK. The development of a receivables management information system is a strategic plan related to the strategy for achieving the activities of the agency entity (Asqolani et al, 2023). This is in line with the findings of research conducted by Almutairi (2021) that information systems can also increase organizational excellence (support decision-making, mandatory payments, quality of receivables, schedule of receivables payments and cost efficiency).…”

Section: Inadequate Facilities and Infrastructuresupporting

confidence: 73%

The Maximization of State Non-Tax Receivables Management at The Directorate General of Law Enforcement on Environment and Forestry

Perangin-angin,

Silitonga

2024

j. borneo adm.

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This research investigates the problems encountered in the receivables management process by outlining the main strategies at the Directorate General of Environmental and Forestry Law Enforcement (Dirjen PHLHK). This research uses a qualitative approach and case study method. The results of this study indicate that the process of managing receivables at Dirjen PHLHK has not been optimal due to the absence of a formal SOP for receivables management, limited human resources, inefficient coordination and cooperation between internal divisions and external institutions, ineffective internal control, and inadequate facilities. Therefore, the efforts to optimize accounts receivable management at Dirjen PHLHK include making formal SOPs, making operational guidelines and technical guidelines for the implementation of receivables management, compiling a more comprehensive workload according to position class, recruiting officers who meet the qualifications of tasks and functions related to accounts receivable management, increasing awareness among related parties, implementing a more active internal control system and developing facilities and infrastructure in the implementation of receivables management by implementing a more sophisticated and sustainable technology system. The implications of the study are thoroughly discussed.

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Section: Inadequate Facilities and Infrastructuresupporting

confidence: 73%

The Maximization of State Non-Tax Receivables Management at The Directorate General of Law Enforcement on Environment and Forestry

Perangin-angin,

Silitonga

2024

j. borneo adm.

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“…Large companies have an efficient internal control system that helps control the presentation and disclosure of inaccurate financial information (Arisandi et al, 2022). Firm size is measured using the company's total assets' natural logarithm (Ln) as in Bachtiar and Firmansyah (2023).…”

Section: Roa = Net Income Total Assetsmentioning

confidence: 99%

Are market competition, customer concentration and company diversification associated with firm value?

Firmansyah,

Fauzi,

Hannun

et al. 2024

JCA

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Investors can respond to company conditions through share price movements in the capital market. Investors will respond positively if they have confidence in the company's sustainability in the future. The market response is usually related to firm value. This research examines the effect of market competition, customer concentration, and company diversification on firm value. It employs a quantitative approach with data from financial reports and stock prices of manufacturing companies listed on the IDX within the period of 2016 to 2020. Research data was obtained from www.idnfinancial.com and www.finance.yahoo.com. The research sample consisted of 645 observations (firm-year) based on purposive sampling. Multiple linear regression analysis for panel data was conducted to test the research hypothesis. This research concludes that market competition and customer concentration are negatively associated with firm value, while company diversification is positively associated with firm value. The research provides literature on firm value based on company strategy using numbers in financial statements.

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Internal Audit Practices and Financial Reporting Quality of Listed Manufacturing Firms in Nigeria: The Role of Audit Committee

E.,

I. J.

2024

African Journal of Accounting and Financial Research

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The purpose of this study was to investigate the moderating role of audit committee on the association between internal audit practices and quality of financial reporting of listed consumer goods manufacturing firms in Nigeria. The study used cross sectional and correlational research designs with a population of twenty-one (21) while a sample of ten (10) listed consumer goods manufacturing firms were used for the study. Primary data from structured questionnaires were used for data collection after validity and reliability tests while the responses obtained from the questionnaires were analysed using univariate, bivariate and multivariate analysis of data.. The findings indicate a positive and significant relationship between internal controls, audit risk assessment, internal audit independence on quality of financial reports. The study further revealed that audit committee moderates the association between internal audit practices and quality of financial reports. On the basis of the findings, the study concluded that audit committee moderates internal audit practices and financial reporting quality of listed consumer goods firms in Nigeria. Consequently, the study recommended amongst others that Internal audit departments of Consumer goods manufacturing firms should adopt and employ internal control measures like segregation of duties, restricted access through using access passwords that are frequently changed in evaluating earning per share, this gives opportunity to professional to study, understand, and apply new development on auditing procedures and dissemination of relevant financial information which will enhance financial reporting quality.

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Internal Control Disclosure and Financial Reporting Quality : Evidence from Banking Sector in Indonesia

Cited by 4 publications

References 9 publications

The Maximization of State Non-Tax Receivables Management at The Directorate General of Law Enforcement on Environment and Forestry

The Maximization of State Non-Tax Receivables Management at The Directorate General of Law Enforcement on Environment and Forestry

Are market competition, customer concentration and company diversification associated with firm value?

Internal Audit Practices and Financial Reporting Quality of Listed Manufacturing Firms in Nigeria: The Role of Audit Committee

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