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All Journal Krisna: Kumpulan Riset Akuntansi Diponegoro Journal of Accounting Jurnal STIE Semarang (Edisi Elektronik) Jurnal Edueco International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Pasopati : Pengabdian Masyarakat dan Inovasi Pengembangan Teknologi Jurnal Ekonomika dan Bisnis Journal of Trends Economics and Accounting Research Jurnal Ekonomika dan Bisnis
Alfita Rakhmayani
Universitas Diponegoro
Aerospace Engineering Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Jurnal Ekonomika dan Bisnis

 1 
Pengungkapan Pengendalian Internal dan Implikasinya terhadap Nilai Perusahaan Alfita Rakhmayani; Yunita Lisnaningtyas Utami
Jurnal Ekonomika dan Bisnis Vol 9 No 1 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb1.138

Abstract

Internal control is one of the important aspects in presenting reliable information. Transparency through disclosure of internal control systems provides an important role in reducing information asymmetry. This study has a purpose, namely to examine specifically the impact of disclosure of internal control on firm value. The sample of this research is 100 public companies with the largest market cap. Statistical tests were performed using regression analysis. The result is that the disclosure of internal control has a negative impact on firm value.
Co-Authors Amanda, Nabila An'im Kafabih Apip Apip Bella Verina Cornelia Dwi Okto Imtichana Eiffeliena Nur’aini Fisikaningputri Purwienanti FAISAL Maya Aresteria Neli Hajar Rufi' Ayu Setyoningrum Sudarno Sudarno Utami, Yunita Lisnaningtyas Yunita Lisnaningtyas Utami Yusufin, Heiqal Bagas