Pengaruh Pengungkapan Pengendalian Internal Terhadap Kinerja Perusahaan Dengan Biaya Ekuitas dan Independensi Dewan Komisaris Sebagai Variabel Moderasi
Abstract
Keywords
Full Text:
PDF (Bahasa Indonesia)References
Ahnan, Z. M. (2020). The Effect of Fraud Disclosure, Internal Control, Information
Technology on Corporate Governance and Corporate Performance as Moderating Variables. European Journal of Business and Management, 12(33), 84-90.
Al-Zwyalif, & Inaam. (2015). The Role of Internal Control in Enhancing Corporate
Governance: Evidence from Jordan. International Journal of Business and Management. 10(7). 57-66.
Badan Pusat Statistik (n.d). Jumlah Barang Melalui Transportasi Kereta Api Menurut Pulau
(Ribu Ton), 2020. Diakses pada Maret 21, 2022, https://www.bps.go.id/indicator/17/66/3/jumlah-penumpang-pesawat-di-bandara-utama.html
Badan Pusat Statistik (n.d). Jumlah Penumpang di Bandara Utama (Orang), 2020. Diakses pada Maret 21, 2022, https://www.bps.go.id/indicator/17/66/3/jumlah-penumpang-pesawat-di-bandara-utama.html
Bhagat, S., & Bolton, B. (2008). Corporate Governance and Firm Performance. Journal of Corporate Finance, 14, 257-273.
Cambridge Dictionary. (2022). Performance. Diakses pada Maret 30, 2022,
https://dictionary.cambridge.org/dictionary/english/performance
COSO. (2013). Internal Control - Integrated Framework. Committee of Sponsoring Organizations of the Treadway Commission.
Deumes, R., & Knechel, W. R. (2008). Economic Incentives for Voluntary Reporting on
internal Risk Management and Control Systems. Auditing: A Journal of Practice & Theory, 35-66.
Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. The Academy of
Management Review, 14(1), 57–74. https://doi.org/10.2307/258191
Fang, H. X., Sun, H. (2007). Internal Control Disclosure under the Rules of Mandatory
Disclosure: Empirical Research on 2006 Annual Reports of Companies Listed on Shanghai Stock Exchange. Research on Financial and Economic Issues, 12, 67-73.
Galib, M., & Hidayat, M. (2018). Analisis Kinerja Perusahaan dengan Menggunakan
Pendekatan Balance Scorecard pada PT Bosowa Propertindo. Seiko: Journal of Management & Business, 2(1).
Gunawan, K. H. & Sukartha, I Made. (2013). Kinerja Pasar dan Kinerja Keuangan Sesudah
Merger dan Akuisisi di Bursa Efek Indonesia. E-Jurnal Akuntansi Universitas Udayana. 5(2). 271-290
Healy, P. M., & Palepu, K. G. (2000). A Review of the Empirical Disclosure Literature. JAE
Conference.
Ho, S. S. & Wong, K. S. (2001) “A Study of the Relationship between Corporate Governance
Structure and the Extent of Voluntary Disclosure,” Journal of International Accounting: Auditing and Taxation, 10(2), 139-156. doi:10.1016/S1061-9518(01)00041-6
Ikatan Akuntan Indonesia. (2007). Standar Akuntansi Keuangan Edisi 2007. Jakarta:
Salemba Empat.
Ismail, T. H., & El-Shaib, N. M. (2012). Impact of market and organizational determinants on
voluntary disclosure in Egyptian companies. Meditari Accountancy Research, 113-133.
Jati, A. T. (2017). Determinan Pengungkapan Sistem Pengendalian Internal dan Dampaknya
Terhadap Nilai Perusahaan. Yogyakarta: STIE YKPN Yogyakarta.
John, K. & Senbet, L. W. (1998). Corporate governance and board effectiveness. Journal of
Banking & Finance. 22. 371-403.
Kawedar, W., Sodikin, Handayani, & Purwanto, A. (2019). Good Governance, Sistem
Pengendalian Internal, dan Kinerja Keuangan Organisasi Sektor Publik. Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan, 13(2), 214–222. https://ojs.unud.ac.id/index.php/jmbk/index
Komalasari, P. T. & Baridwan, Zaki (2001). Asimetri Informasi dan Cost of Equity Capital.
Jurnal Riset Akuntansi Indonesia. 4(1), 64-81
Leng, J., & Ding, Y. (2011). Internal Control Disclosure and Corporate Governance:
Empirical Research from Chinese Listed Companies. Technology and Investment, 2, 286-294.
Liu, Q. M. (2002). “The Problems and Improvements of Internal Control
Disclosure of Chinese Listed Companies,” Securities Market Herald, 6, 8-43.
Mahputera. (2019). Pengaruh Internal Kontrol terhadap Kinerja
Perusahaan pada Perusahaan Manufaktur Pencegahan Fraud Sebagai Variabel Intervening. Journal of Economics, Public, and Accounting, 2(1), 53-66.
Marchiano, B., Syam, A., Suyanto., & Ahmar, N. (2021). Penerapan Pengendalian Internal Terhadap Kecurangan: Sebuah Literatur Review. Wacana Ekonomi (Jurnal Ekonomi, Bisnis dan Akuntansi), 20(2), 130-137. https://doi.org/10.22225/we.20.2.2021.130-137
McMullen, D. A., Raghunandan, K., & Rama, D. V. (1996). Internal Control
Reports and Financial Reporting Problem. Accounting Horizons, 10(12), 67-75.
Modigliani, F., & Miller, M. H. (1958). The Cost of Capital, Corporation
Finance and the Theory of Investment. The American Economic Review, 48(3), 261–297. http://www.jstor.org/stable/1809766
Otoritas Jasa Keuangan. (2017). Penyampaian Laporan Tahunan Emiten atau Perusahaan
Publik Berdasarkan keputusan Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan. Diakses pada April 6, 2022, https://www.ojk.go.id/id/regulasi/pages/BAPEPAM-XK6-tentang-Penyampaian-Laporan-Tahunan-Emiten-atau-Perusahaan-Publik.aspx
Otoritas Jasa Keuangan. (2017). POJK No. 57/POJK.04/2017 Pasal 19. Diakses pada Juli 4,
, https://www.ojk.go.id/id/kanal/pasar-modal/regulasi/peraturan-ojk/Pages/POJK-Nomor-57-POJK.04-2017.aspx
Prasetyorini, B.F. (2013). Pengaruh ukuran perusahaan, leverage, price earning ratio dan
profitabilitas terhadap nilai perusahaan. Jurnal Ilmu Manajemen (JIM), 1(1), 183-196.
Putra, B. P. D. (2016). Pengaruh Dewan Komisaris, Proporsi Komisaris Independen,
Terhadap Kinerja Perusahaan. Jurnal Manajemen Teori Dan Terapan. Journal of Theory and Applied Management, 8(2). https://doi.org/10.20473/jmtt.v8i2.2724
Ross, S. A., Westerfield, R. W., & Jordan, B. D. (2017). Essentials of
Corporate Finance (9th Ed.). New York: McGraw-Hill.
Rudianto. (2013). Akuntansi Manajemen: Informasi untuk Pengambilan
Keputusan Strategis. Jakarta: Erlangga.
Sattar, M. S. A. (2015). Cost of Capital – The Effect to the Firm Value and Profitability; Empirical Evidence in Case of Personal Goods (Textile) Sector of KSE 100 Index. Journal of Poverty, Investment and Development, 17.
Schroeder, R. G., Clark, M. W., & Cathey, J. M. (2019). Financial accounting theory and
analysis: text and cases (13th Ed.) John Wiley & Sons.
Setiawan, A. , Hamfri, D., & Majidah. (2016). Internal Audit, Audit
Committee and Independent Auditor and Its Effect on Internal Control Disclosure. International Conference on Accounting Studies (ICAS) 2016, Malaysia.
Skaife et al. (2006). The Effect of Internal Control Deficiencies on Firm
Risk and Cost of Equity Capital. Journal of Accounting Research 47(1), 1-43.
Spira & Page. (2010). Regulation by disclosure: The case of internal
control. Journal of Management and Governance. 14(4), 409-433.
Suryanto, & Maulidina, S. (2019). Faktor Penentu Cost of Equity di Industri
Properti dan Real Estate. @is The Best: Accounting Information Systems and Information Technology Business Enterprise, 4(2), 166-180.
Thomson Reuters. (2022). Corporate Governance and Directors’ Duties in Indonesia;
Overview. Diakses pada Juli 4, 2022, https://uk.practicallaw.thomsonreuters.com/8-506-7779?transitionType=Default&contextData=(sc.Default)&firstPage=true
Weli, Sjarief, J., & Madyakusumawati, S. (2019). The Importance of Reporting The Internal Control System in The Annual Reports of Public Companies in Indonesia. International Journal of Accounting, Finance and Business (IJAFB), 4(24), 87-97.
Weli, Sjarief, J., & Madyakusumawati, S. (2020). Penyajian Sistem
Pengendalian Internal. Jakarta: Penerbit Universitas Katolik Indonesia Atma Jaya.
Yang, Y. H. & Wang, W. (2008). Research on Internal Control Disclosure
of Companies Listed on Shanghai Stock Exchange in 2006. Accounting Research, 3, 40-49.
Yuniarsih, N., & Triyonowati. (2020). Corporate Risk Disclosure and Cost of Equity Capital: Moderating Role of Firm Performance. Proceeding 1 St International Conference on Business & Social Sciences (ICOBUSS)
DOI: https://doi.org/10.24167/jab.v20i2.4942
Print ISSN : 1412-775X | online ISSN : 2541-5204 JAB Stats