Pengaruh Efektivitas Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan dengan Komite Audit Wanita sebagai Variabel Moderasi

Agustin, Linda (2020) Pengaruh Efektivitas Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan dengan Komite Audit Wanita sebagai Variabel Moderasi. Jurnal thesis, STIE YKPN.

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Abstract

This study aims to examine the effect of the effectiveness of the internal control system on the quality of financial reports with the women’s audit committee as a moderating variable. The number of samples used in this study were 46 companies listed on the IDX for the period 2017 to 2019. E-views version 9 is used as an analysis tool. This study uses a measure of the quality of financial reports, namely earnings persistence. This study found that the effectiveness of the internal control system has a negative effect on the quality of financial reporting. Meanwhile, another finding is that the women's audit committee is proven unable to provide a moderating effect on the effect of the effectiveness of the internal control system on the quality of financial reports.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number AGU p 465/2021
Uncontrolled Keywords: quality of financial reports, effectiveness of internal control systems, women's audit committee.
Subjects: AKUNTANSI > Audit
AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 24 Jun 2021 06:03
Last Modified: 24 Jun 2021 06:03
URI: http://repository.stieykpn.ac.id/id/eprint/1244

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