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All Journal E-Journal Perdagangan Industri dan Moneter e-Jurnal Perspektif Ekonomi dan Pembangunan Daerah Jurnal Paradigma Ekonomika LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Referensi : Jurnal Ilmu Manajemen dan Akuntansi Studium: Jurnal Pengabdian Kepada Masyarakat
As’adi As’adi
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Tribhuwana Tunggadewi
Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Kualitas laporan keuangan: pengaruh sistem pengendalian intern, audit internal dan good corporate governance pada perbankan di BEI Mukoffi, Ahmad; Risnanigsih, Risnanigsih; Junaidar Handayanto, Adrian; As’adi, As’adi
Jurnal Paradigma Ekonomika Vol. 20 No. 2 (2025): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v20i2.44365

Abstract

The purpose of this study is to determine the influence of internal control system, internal audit and good corporate governance on the quality of financial statements in banking companies listed on the IDX partially and simultaneously. The research was conducted based on quantitative methods. The determination of this research sample uses the purposive sampling method so that a research sample of 8 banking companies registered on the IDX was obtained. The data of this study uses the financial statements of banking companies for the 2020-2024 period. The data analysis method used is multiple linear regression. The results of the study prove that the internal control system has a significant effect on the quality of financial statements with t count = 4,726, internal audit has a significant effect on the quality of financial statements with t count = 3,970 and good corporate governance has a significant effect on the quality of financial statements with t count = 4,487. The results of the joint internal control system, internal audit and good corporate governance have a significant effect on the quality of financial statements in banking companies listed on the IDX with a value of F count (13,605). The importance of quality financial reports to help stakeholders in making economic decisions.
Co-Authors Agustinus Soemardi Soebagio Agustinus Soemardi Soebagio Ahmad Mukoffi Ahmad Mukoffi, Ahmad Aprilia Dwi Suanti, Riski Armita Hina Marumata, Rambu Asadi Asadi Dina Ekasari, Luh Fitria Hayuningtyas, Ruri Handayani, Sartina Handayanto, Adrian Junaidar Hermi Sularsih Himawan W, Sukarno Himawan Wibisono, Sukarno Junaidar Handayanto, Adrian Luh Dina Ekasari Narsi, Yunita Risnanigsih, Risnanigsih Roswita Ina Reda Sarlin, Lusia Sukarno Himawan Wibisono Sularsih, Hermi Wibisono, Sukarno Himawan Yayuk Sulistiyowati