Published: 2023-06-01
The Role of Corporate Governance and Size of the Firm on Internal Control Disclosure
DOI: 10.35870/jemsi.v9i3.1120
Abdul Manap, Mohamad Ramadhan Agung Nugroho, Asep Saepullah, Yusnidar, Atik Sekianti
-
Abdul Manap:
Universitas Jayabaya
-
Mohamad Ramadhan Agung Nugroho:
Indonesia Open University
-
Asep Saepullah:
Universitas Jayabaya
-
Yusnidar:
Universitas Jayabaya
-
Atik Sekianti:
Universitas Jayabaya
Abstract
This study examines how internal control disclosure is impacted by corporate governance and firm size. The size of the board of commissioners, the makeup of the independent board of commissioners, management vs institutional ownership, the size of the audit committee, and the degrees in accounting or finance held by audit committee members are all factors in corporate governance. The study's sample is the portion of the banking sector that was traded on the Indonesia Stock Exchange between 2015 and 2021. In this study, 29 companies were included in the sample, and observations were made over a period of 7 years. Purposeful sampling was employed as the sampling approach. To process their data, researchers employ multiple regression analysis. The findings of this study suggest that internal control disclosures are influenced by firm size and level of accounting or finance education. Internal control disclosures are unaffected by the size of the audit committee, the make-up of the independent board of commissioners, management ownership, institutional ownership, or the number of commissioners.
Keywords
company size, corporate governance, and internal control disclosure.
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 9 No. 3 (2023)
-
Section: Articles
-
Published: 2023-06-01
-
License: CC BY 4.0
-
Copyright: © 2023 Authors
-
DOI: 10.35870/jemsi.v9i3.1120
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem.
No author biographies available.
-
Abeysekera, I. (2010). The Influence of Board Size on Intellectual Capital Disclosure by Kenyan Listed Firms. Journal of Intellectual Capital, 11(4): 504-518.
-
Alsaeed, K. (2006). The Association between Firm-Specific Characteristics and Disclosure. Managerial Auditing Journal, 1(21), 476-496.
-
Cormier, D., Marie, J. L., Michel, M., & Walter, A. (2010). Corporate Governance and Information Asymmetry between Managers and Investors. Corporate Governance: The International Journal of Business in Society, (10), 574-589.
-
Linsley, P. M., & Shrives, P. J. (2006). Risk Reporting: A Study of Risk Disclosure in the Annual Reports of UK Companies. The British Accounting Review, 38(4), 387-404.
-
Qu, W., Philomena, L., & Barry, C. (2013). A Study of Voluntary Disclosure of listed Chinese Firms- A Stakeholders Perspective. Managerial Auditing Journal, 3(28), 261-294.
-
Yana, N., & Kusumastuti, R. (2011). The Influence of Corporate Governance Scoring, Board Size, and Independent Commissioner on Earnings Quality. Jurnal Akuntansi dan Auditing, 1(9).
-
Zureigat, Q. M. (2011). the Effect of Ownership Structure on Audit Quality: Evidence from Jordan. International Journal of Business and Social Science, 10(2).
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.