Pengungkapan Pengendalian Internal : Esensi Komisaris Independen dan Struktur Kepemilikan Industri Perbankan di Indonesia

Pengungkapan Pengendalian Internal : Esensi Komisaris Independen dan Struktur Kepemilikan Industri Perbankan di Indonesia

<p><em>This study aims to examine the influence of independent commissioners on the disclosure of internal controls with ownership structure as a moderating variable.This study uses the sempel of the banking industry sector in Indonesia during 2013-2018. The sampling method used in this...

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Bibliographic Details
Main Authors: Agus Ismaya Hasanudin, Dadan Ramdhani, Andry Dwi Fajar
Format: Article
Language:English
Published: Faculty of Economics and Business 2020-04-01
Series:Jurnal Riset Akuntansi Terpadu
Subjects:
disclosure of internal control, independent commissioner
ownership structure
Online Access:https://jurnal.untirta.ac.id/index.php/JRAT/article/view/7570

Internet

https://jurnal.untirta.ac.id/index.php/JRAT/article/view/7570

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