E-JURNAL AKUNTANSI
Vol 34 No 5 (2024)

Penerapan Good Corporate Governance, Sistem Pengendalian Internal dan Persepsi Kualitas Informasi Keuangan

Made Rina Permata Dewi (Unknown)
Gayatri Gayatri (Unknown)



Article Info

Publish Date
26 May 2024

Abstract

This study aims to examine empirically the influence of the principles of transparency, accountability, responsibility, independence, fairness/equality and internal control systems. The research data was collected through a questionnaire, the research respondents were the number of employees obtained directly from the head of the finance and general department, employees of the finance section, and employees of the general section at the PERUMDA Air Minum Tirta Mangutama Kabupaten Badung. The method of determining the sample using purposive sampling with a total of 54 respondents. The data analysis technique used in this research is Path Analysis (SEM-PLS). Based on the results of the study, it shows that Transparency; Accountability; Responsibility; Independency; Fairness; Internal Control System have a positive and significant effect on the quality of financial information. Keywords: Transparancy; Accountability; Independency; Fairness; Internal Control System.

Copyrights © 2024






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...