Research Article
The Role of Supervision on Internal Control Disclosure
@INPROCEEDINGS{10.4108/eai.10-8-2022.2320974, author={Andrew Christian Sudjono and Amelia Setiawan}, title={The Role of Supervision on Internal Control Disclosure}, proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2022}, month={8}, keywords={the audit committee meetings the audit committee size the board of commissioners size good corporate governance the internal control disclosure}, doi={10.4108/eai.10-8-2022.2320974} }- Andrew Christian Sudjono
Amelia Setiawan
Year: 2022
The Role of Supervision on Internal Control Disclosure
ICBAE
EAI
DOI: 10.4108/eai.10-8-2022.2320974
Abstract
The internal control system is an important aspect that is needed in every organization to fulfill the organization’s goals and targets. With this importance, Otoritas Jasa Keuangan sets certain rules for public companies to disclose the internal control system that is being applied in their business environment in the annual report. This research analyzed how supervision within the company affects internal control disclosure. The function of supervision is conducted by the board of commissioners and the audit committee in each company. The variables that are chosen in this research are the board of commissioners size, the audit committee size, and the audit committee meetings. The results prove that the board commissioners‘ size and the audit committee meetings positively impact the internal control disclosure. On the other hand, audit committee meetings were found not to affect the internal control disclosure.
