The Disclosure of Internal Control and Corporate Governance : Empirical Research from Indonesia Mining Listed Companies
Andreas Daniel Bagus
Universitas Indonesia
Abstract
This research purpose is to examine the association between corporate governance and internal control disclosure. Corporate governance of this research consist of the proportion of independent commissioners, size of the board directors, ownership concentration, the meeting frequency of audit committee, and the quality of external auditor associated with internal control disclosure with proxy internal control disclosure index. This research is quantitative interpretive. The data were collected from annual reports of mining listed companies in Indonesia Stock Exchange. The result shows that ownership concentration and the quality of external auditor are affect internal control disclosure.
Keywords: Corporate Governance, Internal Control, Information Disclosure, Indonesia
Topic: Financial Management and Accounting