ANALISA INTERNAL CONTROL WEAKNESSES DISCLOSURE PADA PERUSAHAAN PENERBANGAN DI NEGARA-NEGARA APEC

MAULANA, FARIS FASA (2015) ANALISA INTERNAL CONTROL WEAKNESSES DISCLOSURE PADA PERUSAHAAN PENERBANGAN DI NEGARA-NEGARA APEC. Other thesis, Universitas Sebelas Maret.

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    Abstract

    The purpose of this study is to analize the factors affect internal control weaknesses disclosure. The factors tested in this study are country, firm size, board independence, government ownership, managerial ownerhip, and auditor. Sample taken in this study is the aviation companies listed in APEC with country cluster emerging market, communitarian, and anglo-saxon. A total of 150 companies annual report for three years are used in this study during 2009 to 2011. This study uses purposive sampling method to choose the sample. This study uses multiple regression to examine the factors that affect internal control weaknesses disclosure. The result show that average of internal control weaknesess companies in country cluster emerging market, communitarian, anglo-saxon. Emerging market has a higher internal control weaknesses than communitarian and anglo-saxon. The result show that country has relationship affect the internal control weaknesses disclosure. Board independence, firm size, government ownership, managerial ownership, and auditor have no effect on internal control weaknesses disclosure. Control Variable for leverage, profitability, and auditor have no effect to internal control weaknesses disclosure. Keyword : Internal Control Weaknesses Disclosure, Country, Firm Size, Board Independence, Government Ownership, Managerial Ownership, Auditor, Emerging, Communitarian, Anglo-saxon.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > Akuntansi
    Depositing User: faizah sarah yasarah
    Date Deposited: 11 Nov 2015 10:46
    Last Modified: 11 Nov 2015 10:46
    URI: https://eprints.uns.ac.id/id/eprint/21485

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