ISSN 2394-5125
 

Research Article 


THE USER PERCEPTION OF INTERNAL CONTROL DISCLOSURE ON ANNUAL REPORT

Weli, Julianti Sjarief, Synthia Madya Kusumawati.

Abstract
Various standards regulate the information presented by the internal control systems of public
companies in Indonesia. This research, therefore, aims to examine the perceptions of financial reporting,
represented by company accountants, external auditors, bank analysts and security investors. Data collection
was carried out by the survey method using a questionnaire which purposively distributed to respondents in the
related group using the snowball sampling. In addition, the data were processed to determine the differences in
perception between the four groups of respondents by conducting the Kruskal Wallis test, which is a rank-based
nonparametric test. It aims to determine the statistically significant differences between two or more groups. The
analysis showed that there were no significant differences in most items of questions raised. Furthermore, the
results of the study found that the Bank's respondent group had a greater level of importance than others
regarding the Contents, Form and Benefits of presenting information on the internal control system in the annual
report of public companies in Indonesia.

Key words: internal control; content; form; benefit; disclosure; annual report


 
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How to Cite this Article
Pubmed Style

Weli, Julianti Sjarief, Synthia Madya Kusumawati. THE USER PERCEPTION OF INTERNAL CONTROL DISCLOSURE ON ANNUAL REPORT. JCR. 2020; 7(19): 2805-2812. doi:10.31838/jcr.07.19.342


Web Style

Weli, Julianti Sjarief, Synthia Madya Kusumawati. THE USER PERCEPTION OF INTERNAL CONTROL DISCLOSURE ON ANNUAL REPORT. http://www.jcreview.com/?mno=120717 [Access: September 14, 2020]. doi:10.31838/jcr.07.19.342


AMA (American Medical Association) Style

Weli, Julianti Sjarief, Synthia Madya Kusumawati. THE USER PERCEPTION OF INTERNAL CONTROL DISCLOSURE ON ANNUAL REPORT. JCR. 2020; 7(19): 2805-2812. doi:10.31838/jcr.07.19.342



Vancouver/ICMJE Style

Weli, Julianti Sjarief, Synthia Madya Kusumawati. THE USER PERCEPTION OF INTERNAL CONTROL DISCLOSURE ON ANNUAL REPORT. JCR. (2020), [cited September 14, 2020]; 7(19): 2805-2812. doi:10.31838/jcr.07.19.342



Harvard Style

Weli, Julianti Sjarief, Synthia Madya Kusumawati (2020) THE USER PERCEPTION OF INTERNAL CONTROL DISCLOSURE ON ANNUAL REPORT. JCR, 7 (19), 2805-2812. doi:10.31838/jcr.07.19.342



Turabian Style

Weli, Julianti Sjarief, Synthia Madya Kusumawati. 2020. THE USER PERCEPTION OF INTERNAL CONTROL DISCLOSURE ON ANNUAL REPORT. Journal of Critical Reviews, 7 (19), 2805-2812. doi:10.31838/jcr.07.19.342



Chicago Style

Weli, Julianti Sjarief, Synthia Madya Kusumawati. "THE USER PERCEPTION OF INTERNAL CONTROL DISCLOSURE ON ANNUAL REPORT." Journal of Critical Reviews 7 (2020), 2805-2812. doi:10.31838/jcr.07.19.342



MLA (The Modern Language Association) Style

Weli, Julianti Sjarief, Synthia Madya Kusumawati. "THE USER PERCEPTION OF INTERNAL CONTROL DISCLOSURE ON ANNUAL REPORT." Journal of Critical Reviews 7.19 (2020), 2805-2812. Print. doi:10.31838/jcr.07.19.342



APA (American Psychological Association) Style

Weli, Julianti Sjarief, Synthia Madya Kusumawati (2020) THE USER PERCEPTION OF INTERNAL CONTROL DISCLOSURE ON ANNUAL REPORT. Journal of Critical Reviews, 7 (19), 2805-2812. doi:10.31838/jcr.07.19.342