期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2019
卷号：23
期号：6
页码：1-8
语种：English
出版社：The DreamCatchers Group, LLC
摘要：The agency problem that arises from information asymmetry is the accuracy of financial reporting. The aspects needed to prepare complete and reliable financial reporting are a set of internal control functions and ethical practices that exist within the company. Internal control and voluntary disclosure of ethics show that financial reports are prepared with high quality. Quality of earnings based on the perspective of information is reflected in the investor's response to the announcement of financial statements. Internal control and ethics of voluntary disclosure in annual reporting signify that earnings are derived from the best processes and behaviors that affect investors in responding to information. Linear regression with 412 observational data on non-financial and banking companies listed on the Indonesia Stock Exchange for the period 2012-2015 proves that internal control and ethical disclosure signal the quality of earnings information for investors and reduce information asymmetry..
关键词：Internal Control Disclosure;Ethics Disclosure;Earnings Quality;Earnings Response Coefficient
