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标题：INFLUENCE OF SARBANES OXLEY ACT TO INTERN CONTROL, APPLICATION CONTROL AND FINANCIAL STATEMENTS ON TELECOMMUNICATION COMPANIES
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作者：Yesshy Nahampun
期刊名称：Faculty of Economics
出版年度：2010
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Keywords: Sarbanes Oxley Act, Internal Control, Control Applications, FinancialStatements.ABSTRACTThis law is often abbreviated as the Sarbanes-Oxley (SOX), regarded as one of the mostimportant laws and significant throughout history that affects public companies (companieslisted on stock exchanges). Although Sarbanes-Oxley only applies to companies whoseshares are traded on the stock, i.e. companies whose shares are held by the public, the lawstresses the need for an assessment of controls and financial reporting for the entirecompany.Research Methodology in the form of primary data obtained from sources by distributingquestionnaires. The analysis method used is simple linear regression analysis forindependent samples and analysis of the coefficient of determination. Results of correlationanalysis showed strong and significant relationship between the Sarbanes-Oxley Act oninternal controls, application controls and financial statements on TelecommunicationCompanies. And there is significant between the Sarbanes-Oxley Act to internal controls,application controls and financial statements of companies in the TelecommunicationCompanies.