Pengaruh Corporate Governance Terhadap Internal Control Disclosure Pada Perusahaan Perbankan Di BEI

Michelle Megara, Ardiansyah (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)

Jurnal Paradigma Akuntansi
Vol 3, No 4 (2021): Oktober 2021

The purpose of this research is to analyze empirical evidence about the effect of corporate governance which include managerial ownership, institutional ownership, audit committee size, audit committee meeting frequency and audit committee education toward internal control disclosure of banking companies that listed on Indonesian Stock Exchange in the year of 2016-2018. Data processed using Statistical Package for the Social Sciences (SPSS) ver 26.0 program. Sample was selected by purposive sampling method resulted on 29 companies which published completed information that required in this research. The results of this research show that managerial ownership, institutional ownership, audit committee size, and audit committee education is not have a significant influence toward internal control disclosure. However, audit committee meeting frequency have a significant influence toward internal control disclosure.