Author : Rapina 1
Date of Publication :22nd August 2019
Abstract: Financial reporting have to provide information on how a company earns and spends cash, about getting and repaying loans, about capital transactions, including cash dividends and distribution of other company resources to shareholders, and about other factors that can affect company liquidity or solvency. Out of several literatures, it is stated that improvement of financial reporting quality is affected by internal control variables. This study was conducted on banking industry with respondents of 50 accounting staff using explanatory survey methods. The data testing used is simple linear regression with the analysis tools approach SPSS. The results of the study showed that internal control affects the quality of financial reporting. Therefore, to make a good quality financial reports, it is mandatory to pay close attention to internal controls designed in the organization
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