This study aimed to determine the effect of internal control on the financial report’s quality. This research method was quantitative descriptive. Data were collected using documentation and ...literature study. This study used purposive sampling with total sample of 34 Local Governments on the Kalimantan Island. The data analysis technique used linear regression. The results of statistical tests showed that the internal control system had no significant effect on the quality of financial reports in regency/ city governments in Kalimantan.
Abstrak
Penelitian ini bertujuan mengetahui pengaruh pengendalian internal terhadap kualitas laporan keuangan. Metode penelitian ini deskriptif kuantitatif. Teknik pengumpulan data menggunakan dokumentasi dan studi literatur. Pemilihan sampel menggunakan purpossive sampling dengan jumlah sampel 34 Pemerintah Daerah di Pulau Kalimantan. Teknik analisis data menggunakan regresi linier. Hasil uji statistik menunjukkan bahwa sistem pengendalian internal tidak berpengaruh secara signifikan terhadap kualitas laporan keuangan pada pemerintah daerah kabupaten/ kota di Kalimantan.
The cultural system and integrated reporting García-Sánchez, Isabel-María; Rodríguez-Ariza, Lázaro; Frías-Aceituno, José-Valeriano
International business review,
10/2013, Letnik:
22, Številka:
5
Journal Article
Recenzirano
► We propose that holistic business transparency is determined by stakeholders’ cultural values. ► Integrated report provides a statement of how the organisation operates and how it creates and ...maintains value. ► Interest groups, in countries most oriented towards the common good, tend to improve the comparability and usefulness of the information. ► Firms with greater growth opportunities are less transparent in order to obtain benefits associated to problems of information asymmetry.
The complexity of the business world has led to growing demands being made of companies regarding the information provided on their financial performance, management, corporate governance and sustainability record. In response, some leading companies have begun to publish integrated reporting, in the form of a document providing a coherent summary of this information, thus facilitating decision-taking by different stakeholders.
The aim of this study is to examine the impact of the Hofstede national cultural system, which is representative of the values of local stakeholders, on integrated reporting, in comparison with the provision of various unrelated documents on corporate performance. The results obtained show that companies located in societies with stronger collectivist and feminist values are in the vanguard of information integration.
This research aims to examine the influence of company scale, ownership composition, and level of market concentration on the quality of financial reports of manufacturing companies listed on the ...Indonesia Stock Exchange (BEI). The data used comes from the annual financial reports of 120 companies during the 2015-2017 period. The purposive sampling method was used for sample selection. The results of data analysis show that there is a significant correlation between independent variables and the quality of financial reports. The results of the regression test show that company scale, ownership composition, and level of market concentration significantly influence the quality of financial reports. These findings indicate that companies with large size, consolidative ownership structures, and market dominance tend to produce higher quality financial reports. The implications of this research highlight the importance of good information management in a business context, as well as the need for transparency and accountability in corporate financial reporting.
The purpose of this research is to provide an accounting perspective on the value of actuarial science in the insurance industry, investigate how it contributes as an actuarial accountant to the ...Jordanian insurance industry, and what kind of value it may bring to the table, in particular. The regional economy is plagued by erratic swings in the economy, which put a pall on financial security and its impact on productivity (Vyas, 2019). Despite the small number of actuaries working in the insurance industry in Jordan. In order to achieve the aim of the study, the author used a questionnaire surveying a cross-section of professionals from the fields of insurance practice, academia, actuarial science, financial analysis, and auditing. The sample of this study is 291. The study found that these professionals are vital to the industry, as the risks associated with economic volatility and financial crises necessitate the use of actuarial accounting techniques, and as such, they play a crucial role in bolstering the quality of financial reporting. According to the findings, actuarial accountants and actuarial science play a crucial role in the banking industry by helping institutions weather economic storms and financial crises through the use of actuarial methodologies.
This research investigates the influence of auditor ethics and auditor experience on the quality of financial reports in the garment sector of West Java, Indonesia. This study employs a quantitative ...approach to measure auditor ethics and experience, utilizing statistical tools for analysis. The research targets financial auditors in Indonesia, with a sample size of 150 auditors selected purposively based on specific criteria.The study emphasizes the importance of auditors in ensuring the accuracy and reliability of financial information. The garment industry in West Java holds significance in Indonesia's manufacturing sector, particularly in terms of employment and export revenue. The research aims to contribute to the understanding of how auditor ethics and experience impact financial reporting quality in this specific industry.
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