Pengaruh Pengungkapan Pengendalian Internal Terhadap Kinerja Perusahaan Dengan Biaya Ekuitas dan Independensi Dewan Komisaris Sebagai Variabel Moderasi

Abstract

This study analyzes the effect of internal control disclosure on company performance with the cost of equity and Board of commissioner independence as moderating variables. The cost of equity and the proportion of independent commissioners are closely related to the disclosure of internal control information in reducing information asymmetry so it is expected to moderate the relationship between the disclosure of internal control information and company performance. The sample was selected from the transportation and logistics sector listed on the Indonesia Stock Exchange from 2018 to 2021 using a purposive sampling method. Based on the research criteria that have been determined, 40 firm-year observations were collected. The results show that the internal control disclosure variable has an effect on company performance and the cost of equity variable strengthened the relationship. In addition, the proportion of independent commissioners does not moderate the relationship between disclosure of internal control and company performance. In addition, the results of the study indicate that the proportion of independent commissioners does not act as a moderating variable in the relationship between disclosure of internal control and company performance.

Peran Tata Kelola Perusahaan Pada Pengaruh Pengungkapan Sistem Pengendalian Internal Terhadap Kinerja Perusahaan Kesehatan

“…Komisaris independen berfungsi sebagai mekanisme kontrol dalam menjalankan fungsi pemantauan independennya (Agyei-Mensah, 2016). Fungsi ini diharapkan mampu meningkatkan pengawasan pengungkapan pengendalian internal dan dapat meningkatkan kinerja (Angkawijaya et al 2022;Weli, Sjarief, and Madyakusumawati 2020) Pengungkapan sistem pengendalian internal yang luas akan meningkatkan kepercayaan pasar yang diukur menggunakan Tobins Q, artinya pasar menyambut baik informasi yang tersedia pada laporan keuangan mengenai praktik pengendalian internal perusahaan.…”