Influence Of Internal Control System Research Articles

The Influence of Internal Control Systems, Information Technology Utilization and Organizational Commitment on the Performance of Local Government Institutions (Empirical Study on Regional Apparatus Organizations in Jayapura City)

<span lang="EN-US">This study aims to determine the influence of the internal control system, the use of information technology, and organizational commitment to the performance of Jayapura City government agencies. This type of research is quantitative research using a causal associative design. The data analysis method used in this study is multiple regression analysis with the help of SPSS version 22. The population in the study was 23 OPDs within the jayapura city offices and agencies, the research samples were the Head of the Office / Agency / Secretary, the Head of the Planning and Reporting Program Subdivision, as well as staff with data sources obtained through the results of filling out questionnaires. Based on the results of the partial research conducted, it can be seen that the internal control system, the use of information technology and organizational commitment have a significant effect on the performance of government agencies. And simultaneously the internal control system, the use of information technology, and organizational commitment have a significant effect on the performance of government agencies.</span>

The Role of Internal Control Systems in Ensuring Financial Performance Sustainability

This study investigates the influence of internal control systems (ICS) compliance on banks’ financial performance sustainability (FPS) in the Amman Stock Market. Using a questionnaire survey of sixteen listed banks, the extent of ICS compliance and its impact on various indicators of financial performance is examined, such as profitability, earnings, and returns on sustainability initiatives. It is found that the banks comply with ICS requirements and that ICS compliance positively and significantly affects their financial sustainability. In particular, this study shows that the control activities, information and communication, and monitoring components of ICSs are key drivers of bank performance. These findings have important implications for policymakers and regulators who aim to enhance the effectiveness of ICSs in banks and foster economic growth in the region. As sustainability becomes a vital issue in the banking sector, understanding how ICS compliance relates to financial sustainability is essential for ensuring long-term viability.

Influence of Internal Control Systems on Governance among Parastatals in Taiwan

The study sought to examine the influence of internal control systems on governance among parastatals in Taiwan. The research used the descriptive research design. The target population were 15 parastatals in Songshan District, Taiwan. The study picked 20 respondents from each of the parastatals yielding to sample size of 300. Questionnaires were used to collect data and reliability and validity of the research instruments were conducted. SPSS was used to do the analysis of the data. The findings of the study indicated that internal control systems have a positive effect on governance among parastatals in Taiwan. Internal control systems also contribute to the efficient and effective use of resources in parastatals. By implementing controls for financial management, budgeting, and resource allocation, these systems promote prudent and responsible use of resources. Effective resource utilization allows parastatals to optimize their performance, deliver public services more efficiently, and achieve their objectives effectively. Furthermore, internal control systems enhance risk management within parastatals. To enhance the influence of internal control systems on governance among parastatals in Taiwan, several recommendations can be made. Firstly, it is crucial to establish comprehensive internal control policies and procedures tailored specifically to the needs of parastatals, outlining control objectives and responsibilities. Secondly, regular training programs should be implemented to enhance the knowledge and skills of employees involved in governance and internal controls. Continuous monitoring and evaluation of internal control systems are important, along with reporting and addressing control deficiencies. Collaboration and information sharing among parastatals can promote best practices, while fostering a culture of ethics and integrity through a code of conduct is essential. These recommendations aim to strengthen governance practices, ensure consistency, and promote transparency and accountability within parastatals. Keywords: Internal Control Systems, Governance, Parastatals, Taiwan

The Effect of Internal Control Systems and Accounting Information Systems on the Quality of Financial Statements PT. Gudang Garam, Tbk and PT. Wilmar Group

This research aims to explain how the influence of Internal Control Systems and Accounting Information Systems on the Quality of Financial Statements. Quantitative method used in this research. The population in this study is PT Gudang Garam Tbk and PT Wilmar Group. The sampling technique using a purposive sampling technique was taken based on the criteria for obtaining it, meaning that the information obtained was based on predetermined criteria, namely the finance and accounting departments. The sample of this research is 37 respondents. Methods of data collection using the survey method, namely the authors disseminate directly to the respondents. Data analysis techniques in this study used descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests, and hypothesis testing. this study found that there is a positive insignificant effect between the Internal Control System on the Quality of Financial Statements There is a significant positive impact between accounting information systems and the quality of financial statements.

The Influence of The Internal Control System And Accountability On Fraud Prevention In Village Financial Management

This study aims to examine and analyze the influence of village internal control systems and accountability on fraud prevention in village financial management both simultaneously and partially. This type of research is survey research with quantitative methods and uses primary data. The population in this study is the village in Sigi Biromaru District, Sigi Regency. The sampling technique used in this study was purposive sampling, with 6 respondents in each village, namely 60 respondents. The analysis technique used warpPLS7.0 The results of this study indicate that internal control system has a partially positive effect and significant on fraud prevention in village financial management, and accountability has a partially positive effect and significant on fraud prevention in village financial management.

The Influence of Internal Control Systems, Accounting Information Systems and Human Resources Competencies on the Quality of Financial Reports

The purpose of this study was to demonstrate the impact of internal control systems, accounting information systems, and employee skills on the quality of financial reporting in a tulangan county cooperative. This research method adopts quantitative method. All stables in the fortified area were the population in this study, and the sampling technique used intentional sampling. Meanwhile, he received a sample of 60 respondents. The use of data in raw form was achievied by distributing questionnaires directly to officers or managing directors in the tulangan district. In this study the method multiple linear regression analysis was used with the help of the SPSS 26 program. The results of this study show that : the internal control system has a significant impact on financial quality information with a significant value of 0,000. Accounting information systems have a significant impact on financial quality of information with a significant score of 0,004. And with a significant value of 0,005, the competence of personnel has a significant effect and is significant on the quality of financial reporting.

PENGARUH SPI, MORALITAS INDIVIDU DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECURANGAN AKUNTANSI (FRAUD)

The purpose of this study is to find out influence of internal control systems, individual morality and compliance with accounting rules against accounting fraud. The location of this study was conducted at the Gianyar Sub-District All-Business Cooperative with a population in this study of 163 employees with the number of All-Business Cooperatives in Gianyar Subdistrict is 18 KSU. So that the number of samples in this study is determined by purposive sampling method according to the criteria, the number of samples was found as many as 107 respondents. The results of the test in this study found that 1) internal control systems have a negative and significant effect on accounting fraud (fraud). 2) individual morality has no significant effect on accounting fraud (fraud). 3) Variable compliance of accounting rules has a negative and significant effect on accounting fraud (fraud). The advice given is to check routinely finance in the cooperative and conduct meetings or discussions every month to check whether there are problems in the cooperative so that this can reduce acts of accounting fraud (fraud).

Masalah Akuntabilitas Publik Pada Organisasi Pemerintah (Studi pada Organisasi Perangkat Daerah Pemerintah Kota Tegal)

The phenomenon that occurs in the public sector in Indonesia is the strengthening of demands for accountability in government organizations, both central and regional. According to Indonesia Corruption Watch, the City of Tegal is ranked first in Central Java in cases of accounting fraud that have caused losses to state finances. This shows the problem of public accountability in the City Government of Tegal. This study aims to obtain empirical evidence regarding the influence of internal control systems, organizational commitment, organizational culture, budgetary participation and management accounting information systems on public accountability. The study was conducted on 19 OPDs in Tegal City. The data analysis technique used is multiple linear regression. The results showed that the internal control system, organizational culture and budgetary participation had a positive effect on public accountability. Meanwhile, organizational commitment and management accounting information system have no effect on public accountability. The contribution of this study provides empirical evidence that the internal control system, organizational culture and budgetary participation are factors that influence public accountability.

Linking Computerized Accounting Information System adoption to Financial Performance in the Public Sector: The influence of Internal Control Systems

This study examines the how the adoption of computerised accounting information systems influence the financial performance of the public sector and then explore the mediating role of internal control system in the linkage between the drivers of CAIS adoption and financial performance of the public sector. Data was collected from the operators and controllers of CAIS of 227 local governments across the sixteen regions of Ghana using questionnaire as the main instrument. The structural equation modelling was employed to analyse the hypothesized relationships between the drivers of CAIS adoption and financial performance and the mediating role of internal control. The initial model specification considered sixteen measurement variables, but through the data reduction technique, factor analysis, four factors were identified as being the main determinants of CAIS adoption. Using these factors as exogenous constructs, it was found that, whiles cost of adopting CAIS and readiness to adopt CAIS significantly influence the financial performance of local government, CAIS complexities and data security cost and threat have no significant direct influence on financial performance. Also, internal control system mediates the relationship between CAIS complexities and financial performance, and then data security threat and cost, but internal control system does not mediate the relationship between cost of adopting CAIS and financial performance and then readiness to adopt CAIS and financial performance. On this basis, the study recommended interventions by government to improving technology adoption among local government such as ICT education, training, emphasis on strengthen internal controls and awareness creation programs among key controllers of the local government. Also, local government should consider CAIS technology on the basis of Software-as-a-service (SaaS), also known as cloud accounting in an attempt to deal with the cost of managing accounting information systems.

MENAKAR KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI FAKTOR-FAKTOR PENENTUNYA (Studi Empiris pada SKPD di Kota Semarang)

This research aims to test and analyze the influence of internal control systems, information technology utilization, human resources quality, implementation good governance, and human resource capacity toward the quality of the financial information of local government. The sample in this research were employees of the finance department at SKPD in Semarang. Sampling techniques carried out by purposive sampling method that produces 124 samples to be processed. The analysis method used in this research is a quality test of data, classic assumptions test, hypothesis test and multiple linear regression analysis with SPSS program.
 The results show that the partial implementation of information technology utilization and human resources quality have a positive effect on the quality of local government financial reporting information, while the use of internal control systems, implementation good governance, and human resource capacity does not have an effect on the quality of local government financial reporting information. While simultaneously the analyze the influence of internal control systems, information technology utilization, human resources quality, implementation good governance, and human resource capacity together affect the quality of the financial information of local government.

The Influence of Internal Control System and Accountability of Village Fund Allocation Management on Village Financial Performance

This study aims to analyze the influence of internal control and accountability systems simultaneously and partially on the financial performance of the village. The type of research used is quantitative research with a causal associative approach. The subjects of the study were all parties directly involved in the management of village funds allocation in Gending District of Probolinggo Regency amounted to 41 people. This type of data in the form of primary data is obtained through questionnaires and analyzed using multiple regression analysis. The results showed that the internal control and accountability system simultaneously had a significant effect on the financial performance of the village and the internal control system and partial accountability also had a significant effect on the financial performance of the village in the Gending Subdistrict of Probolinggo Regency. Internal control is required to provide and present financial statements in accordance with the laws and regulations on a regular basis, the prevailing regularity will provide effectiveness to financial performance as a mirror of the success that has been done by employees.

Internal Control System and Financial Performance of Deposit Taking Savings and Credit Co-Operative Societies in Makueni County, Kenya

Positive financial performance can be attained by eradicating misuse of funds through internal audits. Inadequate controls have also resulted in management and external auditors colluding, resulting in firms failing to meet their goals. Financial performance of DT-Sacco’s in Makueni County is plagued by severe deficiency in internal financial control due to continued lending of more than the deposits, which consequently destroy their liquidity. Majority of the Sacco’s are pushed to lend from the external sources so that they counter the shortfall that may arise. This study sought to investigate the influence of internal control system on financial performance of deposit taking Savings and Credit Cooperative Societies in Makueni County. The specific objectives of the study are; to examine the influence of monitoring on the financial performance of deposits taking Savings and credit cooperatives in Makueni County, to establish the influence of control environment on the financial performance of Deposit taking Savings and credit cooperatives in Makueni County, to determine the effect of control activities influences the financial performance of deposit taking Savings and credit cooperatives in Makueni County, to investigate the effect of risk assessment on the financial performance of Deposit Taking Savings and credit cooperatives in Makueni County and to determine the influence of information and communication influences the financial performance of deposit taking Savings and credit cooperatives in Makueni County. The study is anchored on the reliability, Contingency, agency, stewardship, shareholders and cost management and efficiency theory. The study further adopted the census technique due to the low number of deposit taking Savings and credit cooperatives numbering 17. Data was collected using Semi-structured questionnaires using the drop and pick afterwards method. Data was analyzed using Statistical Packages for Social Sciences version 26.0 software. The results were presented in tables, frequencies, median, mean scores and standard deviation. From the analysed data the researcher derived conclusions and make recommendations. This study has highlighted the importance of internal control system on financial performance of deposit taking Savings and credit Cooperatives. Internal control systems that are effective are those that encourage staff to embrace high financial integrity with great diligence on values of financial propriety and high observance of ethics. This also requires the staff to have the prerequisite competence and capacity to enhance productivity through adequate segregation of duties, frequent job rotations and adequate processes to do internal checks, for example, authorizations and verifications for each transaction. Therefore, management of deposit taking Savings and credit Cooperatives should thoroughly concur with the commendations of our internal audit report, making each effort to make sure that all the financial books are orderly for external audit. Additionally, the management should make sure their organizations have installed appropriate Information Communication Technology controls, like, password access and pertinent software to control information access to permitted people only.

The Accountability of Regional Financial Management A mid Covid-19 Pandemics (Study at Riau Province Government)

This research aims to identify the factors that influence the accountability of regional financial management amid pandemics. Specifically, this research is focused on the influence of internal control systems, and financial report accessibility towards the accountability of regional financial management amid the pandemics of Covid-19. 87 government’s employees of Riau Province are involved as samples, who are directly elaborated in regional financial report management, namely Head of Department/Agency, Head of Sub-Division in Financial, Head of Sub-Division in Program, Planning, and Report. Primary data, in the form of research respondent’s perceptions (subject) through survey, are required for research data. Data collection employs a direct survey with a questionnaire as the selected instrument. The quantitative method is utilized as the research method. For data analysis, Statistical Product and Service Solutions (SPSS) Version 25 is used. Based on the result of the research, it is revealed that the internal control system and financial reports accessibility, partially have a positive and significant influence on the accountability of regional financial management.

Analysis Of Human Resource Competency, Internal Control System, Quality Of Financial Statements and Application Of Government Accounting Standards To Accountability Of Performance Of Government Agencies In Pegunungan Bintang Regency

Regional device organization (OPD) of Pegunungan Bintang Regency. The internal control system has a significant effect on the accountability of the performance of government agencies in the Purpose Organization in this study to know and analyze the influence of human resource competence, the influence of internal control systems influence the quality of financial statements, the implementation of government accounting standards on government performance accountability,and silmultan to the accountability of government agencies performance. The population in this study is employees of the Regional Device Organization (OPD) Of Pegunungan Bintang District who routinely carry out inspection tasks and have a minimum educational background diploma 3 (D3) Accounting, have attended JFA training (Auditor Functional Department) and have a minimum work experience of 1 Year. The analysis techniques used are multiple regression analysis techniques to process and discuss the data that has been obtained and test the proposed hypothesis. The results of the analysis are known that human resources competency variables have a significant influence on the accountability of the performance of government agencies Regional Devices (OPD) Gunung Bintang District,the quality of financial statements have a significant effect on the accountability of the performance of government agencies in the Regional Device Organization (OPD) Gunung Bintang District.

The Influence of Internal Control System, Individual Morality, and HR Competency on Fraud Prevention with Good Governance as An Intervening Variables: Study on OPD Deli Serdang Regency, North Sumatra

This study aims to determine the effect of internal control systems, individual morality, and human resource competence on fraud prevention at OPD Deli Serdang Regency. In addition, this study also aims to determine whether good governance is able to mediate the effect of the internal control system on fraud prevention in OPD Deli Serdang Regency. This type of research is a causal associative research. This study uses a quantitative approach. This research was conducted on all OPDs (Regional Apparatus Organizations) in the Deli Serdang Regency Government. The sample in this study amounted to 83 people. While the data analysis technique used is PLS (Partial Least Square) with the help of SmartPLS software which is run on computer media. The results found in this study indicate that the internal control system has a positive and significant effect on fraud prevention in OPD Deli Serdang Regency. Individual morality has a positive and significant effect on fraud prevention. HR competencies do not have a significant effect on fraud prevention. Good governance is able to mediate the influence of the internal control system on fraud prevention. Good governance is able to mediate the effect of individual morality on fraud prevention. Meanwhile, good governance is not able to mediate the effect of HR competence on fraud prevention in OPD Deli Serdang Regency.

Faktor yang Mempengaruhi Akuntabilitas Laporan Keuangan Daerah dengan Kualitas Informasi sebagai Variabel Mediasi

The research aims to analyze the factors that influence the accountability of local financial statements. The population in this study is the head and staff of the sub-division of accounting or in the central government of Badung Regency. The sampling technique in this research is to use the non probabilty sampling method with saturated sampling technique. The research sample is 29 Regional Organization of Badung Regency. The analysis technique in this study uses the path analysis technique. The results of the study are that the internal control system has a positive and significant effect on regional financial accountability and information quality. Human resource competence has a positive and significant effect on regional financial accountability and information quality. The quality of information has a positive and significant effect on regional financial accountability. Information quality is able to mediate the influence of internal control systems and resource competencies on regional financial accountability.
 Keywords: Accountability; Information Quality.

Influence of Internal Control Systems and Accounting Information Systems on Good Corporate Governance

This study aims to determine how the influence of internal control systems and accounting information systems on good corporate governance at Perum Bulog (Logistics Business Entity) in Bandung City. The factors tested in this study are the internal control system and the accounting information system as independent variables. Meanwhile, good corporate governance is the dependent variable. The research method used in this research is the verification method. The study population was employees of Perum Bulog (Logistics Business Entity Public Company) in Bandung, totaling 4,151 employees. The sampling technique used was probability sampling with simple random sampling method using the Slovin formula, so that there were 97 employees of Perum Bulog in Bandung City. The analytical method used is multiple linear regression analysis using SPSS Version 23.00. The results of the research partially and simultaneously show that the internal control system and accounting information system have an effect on good corporate governance at Bulog Corporation in Bandung City. In addition, the magnitude of the influence of the internal control system and accounting information system in contributing to good corporate governance is 77.2%.
 

PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERN, AKUNTABILITAS PUBLIK DAN KINERJA INSTANSI PEMERINTAH

This research is a quantitative research that aims to see whether there is influence of information technology utilization, internal control system of government and public accountability to performance of government institution. This study uses the Organization of Regional Devices (OPD) Bengkulu City as a sample of research.The sample selection in this research is done by using purposive sampling method. Hypothesis testing in this study used Multiple Linear Regression Analysis with the help of SPSS program.The result of the test is 1) there is significant influence of the utilization of information technology to the performance of government institution, 2) there is significant influence of internal control system of government performance of government institution, 3) there is significant influence of public accountability to performance of government institution.

INTERNAL CONTROL MECHANISM AND EXECUTION OF PROJECTS IN PUBLIC SECTOR: EVIDENCE FROM ENUGU STATE, NIGERIA

The study determined the influence of internal control systems on project execution rate in Enugu State, the study therefore sought to: ascertain the influence of accounting control and administrative and operational control on the execution of projects in Enugu State public sector. The research design adopted for this study is survey design. This was adopted because of the nature of the data which is basically primary data generated through questionnaire method. The Researchers used questionnaires as the major source of data collection which was administered to 350 respondents of various ministries in Enugu State, Nigeria. The data collected were analyzed and tested using regression analysis with aid of E-view version 9. From the analysis, the result shows that Accounting Control, and Administrative and Operational Control was found to have positive and statistically significant influence on capital project execution rate in Enugu State public sector. The researchers therefore, recommend that various ministries in Enugu State that are looking for a way to reduce high rate of capital project abandonment in the state should consider strengthening their level of accounting control implementation.

The Influence of Internal Control Systems, Leadership Style on Field Employee Performance through Organizational Commitment(Case Study "Distribution Program of Solid Organic Waste" in PG Kebon Agung Indonesia)

The Influence of Internal Control Systems, Leadership Style on Field Employee Performance through Organizational Commitment(Case Study "Distribution Program of Solid Organic Waste" in PG Kebon Agung Indonesia)