Corporate Reporting Supply Chains (Crsc) And Business Information Transparency

Giri, Efraim Ferdinand (2013) Corporate Reporting Supply Chains (Crsc) And Business Information Transparency. Jurnal Akuntansi dan Manajemen, 24 (2). pp. 119-129. ISSN 0853-1259

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This study aims to test whether the components of corporate reporting supply chains (CRSC) support the increased of information business transparency. This study examined the role of three parties in the CRSC to improve the transparency of corporate information, such as the owners, auditors, and management. Research sampel was selected by purposive method. Total study sample was 189 companies that consist of 92 companies for mandatory disclosure and 97 companies for voluntary disclosure. These results indicate that foreign institution owners are more interested in the voluntary disclosure, and the public owners interested in mandatory and voluntary disclosure. Management plays an important role to decrease the disobedience mandatory disclosure. Institutional owners plays an important role in the increase in mandatory and voluntary disclosure. Foreign instution owners more interested in voluntary disclosure. The results of this study has shown auditor or an accounting firm is not the only party responsible for improving the quality and transparency of business information. Transparency of information is the joint responsible of all parties involved in the corporate reporting supply chains (CRSC).

Item Type: Article
Uncontrolled Keywords: corporate reporting supply chain, corporate governance, public trust, transparency.
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Unnamed user with email
Date Deposited: 03 Apr 2023 05:59
Last Modified: 08 Apr 2023 19:15

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