Influence Of Internal Control System Research Articles

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)

Analisis Determinan Fraud Prevention (Studi Empiris Pada Badan Usaha Milik Daerah di D.I Yogyakarta dan Jawa Tengah)

This research has a purpose to analyze the influence of proactive fraud audit, whistleblowing system, and internal control system of fraud prevention with morality as a moderating variable. The subject in this research is employees who work in Badan Usaha Milik Daerah (BUMD) in Yogyakarta and Central Java. The number of samples in this research were 70 respondent that has been chosen by using a purposive sampling method. The type of data used is primary data. The results of the research show that proactive fraud audits did not affect fraud prevention. The whistleblowing system has a positive influence on fraud prevention. The internal control system has a positive influence on fraud prevention. Morality strengthens the influence of proactive fraud audits on fraud prevention. Morality does not moderate the influence of the whistleblowing system on fraud prevention. Morality does not moderate the influence of the internal control system on fraud prevention

THE EFFECT OF INFORMATION TECHNOLOGY AND INTERNAL CONTROL SYSTEM ON QUALITY OF FINANCIAL STATEMENTS PT BANK MUAMALAT INDONESIA TBK

This article aims to analyze: 1) the effect of information technology on the quality of PT. Bank Muamalat Indonesia Tbk. 2) the effect of the internal control system on the quality of the financial statements of PT. Bank Muamalat Indonesia Tbk. 3) the influence of information technology and internal control systems on the quality of the financial statements of PT Bank Muamalat Indonesia Tbk. The study was conducted with a survey in the form of a questionnaire to the leaders and employees of PT. Bank Muamalat Indonesia Tbk. and self assessment through PT. Bank Muamalat Indonesia Tbk.The statistical method used is multiple linear regression analysis with data processing using the Statistical Package for Social Science (SPSS) version 22 for Windows. Previously conducted a classical test to determine the normality of data.The results of the study showed: 1) The effect of Information Technology on the quality of the financial statements of PT. Bank Muamalat Indonesia Tbk, with a value of standardized coefficient (?) of 0.096, its effect on the quality of financial statements is very low. 2) The influence of the Internal Control System on the quality of the financial statements of PT. Bank Muamalat Indonesia Tbk, with a standardized coefficient (?) of 0.669, influencing the quality of strong financial statements. 3) The effect of the simultaneous correlation coefficient on Information Technology and Internal Control Systems on the quality of the financial statements of PT. Bank Muamalat Indonesia Tbk of (R) = 73.6% is significant and the relationship that occurs is positive with a coefficient of determination (R Square) of 54.2% and the remaining 45.8% is influenced by other.Meanwhile, if seen from the calculated probability value shows that simultaneously there is the influence of Information Technology, Internal Control Systems on the quality of financial statements of PT. Bank Muamalat Indonesia Tbk.

The Influence of Internal Control System, Information Technology Utilization, and Organizational Commitment on Government Accountability Performance

Each government institution has a mission to be achieved. Goals and objectives achievement that has been set through the system of accountability performance is a common indicator to measure mission accomplishment. There are several district and municipals in the province of West Java that has poor accountability performance. This study aims to determine the effect of the government internal control system, information technology utilization and organizational commitment on accountability performance of government institutions. The research adopts a quantitative interpretive approach. The population in this study is six districts and municipals in West Java Province, where each district and municipals consists of 5 local government working unit. The data analysis technique in this study uses multiple linear regression. The results of this study indicate that partially and simultaneously, there is a positive and significant influence between the government internal control system, information technology utilization and organizational commitment on accountability performance of government institutions.

SISTEM PENGENDALIAN INTERN, TEKNOLOGI INFORMASI, SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KOTA SEMARANG

This study aims to analyze the influence of internal control systems, information technology, human resources and organizational commitment to the quality of the Semarang City goverment’s financial statements . 
 This type of research is a quantitative study using primary data. Data collection techniques through questionnaires. The population in this study OPD Semarang City. The sampling technique uses purposive sampling. The sample of this study were 80 respondents. The data analysis technique used is multiple linear regression analysis.
 The results of this study indicate that (1) internal control system affect the quality of financial statements, (2) information technology affects he quality of financial statements, (3) human resources affect he quality of financial statements, (4) organizational commitment doesnt affect he quality of financial statements.

PENGARUH SISTEM PENGENDALIAN INTERNAL, BUDAYA TRI HITA KARANA PADA KINERJA PEMERINTAH

This study aims to obtain empirical evidence of the influence of internal control systems, Tri Hita Karana Culture on government performance. The analytical tool used is multiple linear regression. The population in this study is the Regional Device Organization (OPD) in the Badung District Government as many as 35 OPD. The sample was chosen using nonprobability sampling method with saturated sample technique. With the respondent of Regional Administration Organization Financial Administration Officer (PPK-OPD) consisting of one head of field / secretary / sub-district head, head of planning sub-section, and head of sub-finance section so that the number of respondents is 105 respondents. The results show that the internal control system has a positive effect on government performance. Tri Hita Karana culture has a positive effect on government performance

FAKTOR YANG MEMPENGARUHI KEUANGAN DAERAH

This study aims to analyze the influence of government internal control system and internal control on fraud prevention and its implications on the quality of local financial statements. The sample used in this study were is 89 respondents to local government officials Bogor and Depok. The test is done by using multiple linear regression analysis, the data is processed using SPSS. The result of the research shows that the influence of internal control system influences positively to fraud prevention, while internal control has no effect on fraud prevention, while fraud prevention has a positive effect on the quality of financial statements. The Government Internal Control System has a negative effect on the quality of Regional Financial Report and Internal Control has a positive effect on the Quality of Local Financial Report. Internal control system of government indirectly affect the quality of local financial statements through fraud prevention, internal control directly affect the quality of local financial statements through fraud prevention. Fraud prevention has a greater impact on the quality of local financial statements. Internal control system of a business entity is strong, then the possibility of the occurrence of errors and fraud can be minimized It means that the more successful prevention fraud the quality of financial reporting of the region is increasing.

PENGARUH SISTEM PENGENDALIAN INTERNAL DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOPERASI DI KECAMATAN RANGKASBITUNG

This study was conducted to test whether the variable Internal Control System affects the Quality of Financial Reports on Cooperatives in Rangkasbitung District. The objectives in this study (1) To determine the effect of the Internal Control System affect the Quality of Financial Statements in Cooperatives in Rangkasbitung District, (2) To determine the effect of Accounting Information Systems affect the Quality of Financial Statements in Cooperatives in Rangkasbitung District, (3) To find out The influence of the Internal Control System and the Accounting Information System influences the Quality of Financial Statements in Cooperatives in Rangkasbitung District. The method used in this research is quantitative descriptive research method. In this analysis the data used are primary data. The sample in this study was taken from 4 cooperatives in Rangkasbitung District. Data collection was carried out using a questionnaire distributed by the author to respondents. Testing in this study was carried out using the Classical Assumption test, correlation test, multiple linear regression test, using IBM SPSS (statistical program for social science) v.20 The results showed that for the influence of X1 Internal Control System on Y Quality of Financial Statements is 0,000 0.3160, there is a partial effect of variable X1 of Internal Control System on Y Quality of Financial Statements. for the influence of the Accounting Information System X2 on Y Quality of Financial Statements is 0.696> 0.05 and the value of t arithmetic 0.396> 0.3160 then there is a pasially influence variable X2 of Accounting Information System on Y Quality of Financial Statements. The test results F count 2996,300> F table 3.23. This means that simultaneously Debt X1 Internal Control System, X2 Accounting Information System, simultaneously influences the Quality of Financial Statements in Rangkasbitung District.

Evaluation of Internal Control System in Efforts to Prevent Accounting Fraud with Internal Audit as Moderating Variable

The Lembaga Perkreditan Desa (LPD) in BALI serves as a container of wealth belonging to the village and the village in the form of money or other securities; and as a village-owned financial entity directed at increased efforts The village and support the development of the village. However, there are some cases of fraud/fraud that occurs in the LPD in Bali that have affected the losses especially on the village. Some researchers have conducted research on the likelihood of Fraud Accounting But there are still inconsistent results, researchers will examine the relationship between the internal control system, the tendency to fraud accounting with internal audit as a moderate variable, and give an overview of internal control system in the LPD in Bali province. This Study used LPD samples in the still active province of Bali. Muse a random sampling method based on the Cluster of 1.283 LPD and data analysis using Partial Least Square (PLS). The results obtained are the system Internal control of the LPD in BALI does not affect the likelihood of fraud accounting and internal audit on the LPD in BALI is unable to moderate the influence of internal control system to fraud accounting tendencies.

Pengaruh Sistem Pengendalian Intern Pemerintah dan Aksesbilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Dana Desa

The purpose of this research was to know the influence of internal control system and the accessibility of financial statements to accountability of village fund finance management in Merapi Timur Districts, Lahat Regency, South Sumatera. There are 13 vilalage in Merapi Timur Districts are population. Sampling in this study using saturated samples . The sample in this study was 65 people, they are the head of the village, the secretary of the village, the treasurer of the village, section head, and village consultative agency to each village in Merapi Timur District. The data was the primary data that was collected through questionnaires distributed to respondents. The data were analyzed by using multiple linear regression and supported by SPSS version 22. The results showed that partially internal control system have a positive significant effect on accountability of village fund finance management variable and the accessibility of financial statements variable have a positive significant effect on accountability of village fund finance management variable. While silmultan internal control system and the accessibility of financial statements variable equally positive and significant influence on the accountability of village fund finance management in Merapi Timur Districts, Lahat Regency, South Sumatera

ระบบการควบคุมภายใน คุณภาพงานสอบบัญชีที่มีอิทธิพลต่อการจัด การกำไรของบริษัทที่จดทะเบียนในตลาดหลักทรพัย์แห่งประเทศไทย (Internal Control Audit Quality Influencing Earning Management Of listed in the Stock Exchange of Thailand)

Thai Abstract: งานวจยนมวตถประสงคเพอศกษาอทธพลของระบบการควบคมภายใน คณภาพงานสอบบญช ทมอทธพลตอการจดการก าไรของบรษททจดทะเบยนในตลาดหลกทรพยแหงประเทศไทย ประชากรและกลมตวอยางทใชเปนบรษททจดทะเบยนในตลาดหลกทรพยแหงประเทศไทยแตไมรวมบรษททอยในกลมธรกจการเงนและบรษททมขอมลไมสมบรณครบทง 5 ป คงเหลอจ านวนประชากรทใชในการศกษารวม 334 บรษท ขอมลในการศกษาครงนอยในชวงป 2556 -2560 โดยใชสถตการวเคราะหความถดถอยแบบพหคณเปนสถตในการทดสอบทระดบนยส าคญ 0.05 จากการศกษาพบวาระบบการควบคมภายในและคณภาพงานสอบบญช มอทธผลทางลบตอการจดการก าไรของบรษททจดทะเบยนในตลาดหลกทรพยแหงประเทศไทย English Abstract: This research aims to study the influence of internal control systems Audit Quality Influencing Earning Management of listed in the Stock Exchange of Thailand. Population and samples used as companies listed on the Stock Exchange of Thailand. The total number of population used in the study was 334 companies. Data in this study are in the period 2013-2017. Used multiple regression analysis statistics as test statistics at the significant level 0.05. Found that the internal control system and the audit quality there is a negative effect on the profit management of companies listed on the Stock Exchange of Thailand.

PENGENDALIAN INTERN PEMERINTAH DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA INSTANSI PEMERINTAH DI KOTA BENGKULU ( Studi Pada OPD Kota Bengkulu )

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 and 5% significance level (0,05). 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.Key Words: Technology, System, Accountability, Government

The Influential Factors Causing the Unethical Behavior of State Civil Apparatus in Implementing the Official Expenditure Budget (Study at Aceh Investment and One Stop Integrated Services Office)

This study was aimed to identify (1) the influence of religiosity on unethical behavior of State Civil Apparatus (Indonesian: Aparatur Sipil Negara, abbreviated as ASN) (2) the influence of work experience on unethical behavior of ASN (3) the influence of organizational culture on unethical behavior of ASN (4) the influence of Internal Control System (Indonesian: Sistem Pengendalian Internal, abbreviated as SPI) on unethical behavior of ASN. The sample of the study was the ASN of Aceh Working Units (Indonesian: Satuan Kerja Perangkat Aceh, abbreviated as SKPA) in Province Aceh and 2018 is the time horizon for the study. The number of samples were 103 people. The purposive sampling method was utilized as the data collection technique by using multiple linear regression analysis. The study indicated that (1) religiosity, work experience, organizational culture, and SPI did not significantly influence the unethical behavior of the ASN in implementing the official expenditure budget both simultaneously and partially (2) three out of four independent variables (namely; Religiosity, Work Experience, and SPI) showed the negative result of unethical behavior of the ASN while the Organizational Culture variable headed to its counterpart.

ANALISIS TERHADAP PEMBERIAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG

The purpose of this study is to assess the influence of Internal Control System (SPI) and non-compliance to the opinion of Financial Audit Board (BPK) on Financial Report of Local Governments. We use BPK Audit Reports from 2011 to 2014 from District of Pegunungan Bintang. We analyse the data using descriptive and quantitative analysis. The results show that the type of cases was dominated by the findings of non-compliance with the regulation, as many as 614 cases, then followed by the weakness of SPI that is 184 cases. Non-compliance causes many results for frauds.

Fiscal Decentralization, Internal Control System, Accountability of Local Government and Audit Opinion

The aim of this research is to examine the influence of fiscal decentralization and internal control system on the accountability of local government financial reporting with audit opinion in the previous year as the moderator variable. The research result shows that fiscal decentralization, which utilize the regional independency level and level of dependency towards the central government as proxy, does not influence the accountability of local government’s financial reporting. Meanwhile, internal control system, which utilizes the weakness of internal control system as proxy, has a negative effect on the accountability of local government financial reporting. The interaction test shows that audit opinion in the previous year is not able to strengthen the influence of the region’s level of independence, is unable to weaken the influence of the region’s level of dependence andis able to weaken the influence of internal control system on the accountability of local government financial reporting.
 Keywords: Fiscal decentralization; internal control system; previous year audit opinion; and accountability of financial reporting

Effect of Internal Control System on Employee Performance of Small-Scale Manufacturing Enterprises in Ondo State, Nigeria

The study was aimed at examining the influence of internal control system on employee performance. The population was 4,500 enterprises registered with the Nigerian Association of Small Scale Industrialists (NASSI) in Ondo State, out of which 195 randomly selected manufacturing enterprises formed the sample of the study. Primary data were collected and analysed using percentages and mean. The hypothesised model structure was analysed using ordered logistic regression with the significant level at p=0.05. The Pseudo R2 of 0.0353 indicated that the significant independent variables of the model accounted for 3.53% variation in the employee performance. Other factors which did not form part of the variables of the model accounted for the remaining variation. The study revealed that control environment and monitoring have significant effect on employee performance. The study concluded that internal control system significantly have influence on employee performance of small scale manufacturing enterprises in Ondo State, Nigeria. It was recommended that small scale manufacturing enterprises should give priority to be implementation of internal control system components since they influence employee performance and ultimately organisational performance.

Style of leadership and organizational culture as moderator of influence of competence and internal control system towards report quality

The study was intended to obtain an empirical evidence of competence influence of Human Resources and Internal Control System on quality of Local Government Financial Statements (LKPD) with leadership style and organizational culture as moderating variables. There was 39 local structure organization in Denpasar city became a research population. Data were collected through survey method and questionnaire technique. The sample was taken using the non-probability method and purposive sampling technique. There were 152 respondents. Data analysis is used Moderated Regression Analysis (MRA).The result was obtained that the leadership style weakens the influence of human resource competence on LKPD quality in Denpasar. Organizational culture strengthens the influence of human resources competencies in LKPD Denpasar. The leadership style did not moderate the influence of Internal Control System on LKPD quality in Denpasar. Organizational culture strengthens the influence of internal control system on quality in LKPD Denpasar.