PENGARUH UNDANG-UNDANG SARBANES OXLEY TERHADAP PENGENDALIAN INTERNAL, PENGENDALIAN APLIKASI DAN LAPORAN KEUANGAN PADA PERUSAHAAN JASA TELEKOMUNIKASI

Abstract

This law is often abbreviated as the Sarbanes-Oxley (SOX), regarded as one of the most important laws and significant throughout history that affect public companies (companies listed on stock exchanges). Although Sarbanes-Oxley only applies to companies whose shares are traded on the stock, ie companies whose shares are held by the public, the law stresses the need for an assessment of controls and financial reporting for the entire company. Research Methodology in the form of primary data obtained from sources by distributing questionnaires. The analysis method used is simple linear regression analysis for independent samples and analysis of the coefficient of determination. Results of correlation analysis that showed strong and significant relationship between the law the Sarbanes-Oxley on internal controls, application controls and financial reporting on telecommunications services company. And there is significant between the laws of the Sarbanes-Oxley internal controls, application controls and financial statements of companies in the telecommunications services company.