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DAMPAK MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KETERBUKAAN SISTEM PENGENDALIAN INTERNAL PADA PERUSAHAAN PERBANKAN

This study aims to evaluate the impact of ownership structure, board independence, and the presence of an audit committee on the transparency of internal control disclosures in the banking sector. A qualitative approach was employed through a literature review, analyzing ten selected articles sourc...

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Principais autores: Finanda Salsahira, Wahyu Helmy Dimayanti Sukiswo
Formato: Artigo
Idioma:Inglês
Publicado: Accounting Department Institut Teknologi dan Bisnis Asia Malang 2025-12-01
Series:Riset Akuntansi
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Acceso en liña:https://jurnal.stie.asia.ac.id/index.php/ristansi/article/view/2676
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