Pengaruh Pengendalian Internal dan Corporate Governance Terhadap Kualitas Laporan Keuangan

Abstract

With so many problems in companies in Indonesia, it can be said that the implementation of internal control and GCG in Indonesia has not been fully successful. Public companies are not yet fully prepared to carry out internal control and GCG principles in the behavior and activities of daily corporate management. GCG itself is not necessarily able to be applied well by the parties within the company itself, but there needs to support from the regulator to create a legal umbrella that oversees the implementation of GCG.The purpose of this study is to analyze how much influence internal control and corporate governance have on the quality of financial statements in banks in the city of Bandung, both simultaneously and partially.The data analysis method used is multiple linear regression analysis. The population used is the sample population. The sampling technique used is saturated samples. Data collection techniques used a questionnaire instrument with a Likert measurement scale.The results of this study indicate that internal control and corporate governance have a significant influence on financial statements. Simultaneously, internal control and good corporate governance have a significant influence on the quality of financial statements where through the f test with a two-party test at a real level of 5%, the count of 34.57 is apparently greater than the f table of 6.94. While partially, internal control has the most significant influence on the quality of financial statements, where the t-count is 4.382 greater than good corporate governance at 3.499