Influence Of Internal Control Research Articles

Organizational culture as moderating the influence of internal control and community participation on fraud prevention in village fund management during the COVID-19 pandemic

The purpose of this study was to examine organizational culture in moderating the influence of internal control and community participation on fraud prevention in managing village funds during the COVID-19 pandemic. The sample of this study was 27 villages in the province of Bali with 3 villages in each district/city having the highest Village Fund Direct Cash Assistance so that there were 161 respondents. Data was collected using a questionnaire. The data analysis technique used the Partial Least Square (PLS) method. Results show that internal control and community participation have a positive effect on preventing fraud in managing village funds during the COVID-19 pandemic. The results also show that organizational culture strengthens the influence of internal control and community participation on fraud prevention in managing village funds during the COVID-19 pandemic. This shows that the better internal control and community participation which is strengthened by organizational culture, the prevention of fraud in the management of village funds during the COVID-19 pandemic will be better.

PENGARUH PENGENDALIAN INTERNAL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI DI UPTD PUSKESMAS LOTU KABUPATEN NIAS UTARA

Employee performance at the Puskesmas is one of the factors that are expected to support the achievement of the goals of the Puskesmas it self. Employee performance is influenced by several factors, one of which is internal control and leadership style as very fundamental in the administration of government to ensure that government goals are achieved effectively and efficiently. In the initial survey, it was seen that internal control and leadership style had not been implemented properly, so it was seen that many employees were often absent, arrived late and returned home early, and the submission of reports was often late. timely submission of reports. The purpose of this study was to determine the effect of internal control and leadership style on the performance of UPTD Lotu Public Health Center employees, North Nias Regency. The research design used in this study was analytic with a cross sectional approach. The population in this study were 96 employees of the Lotu Health Center UPTD with samples taken from the entire population. The data collection method was primary data and secondary data. The data analysis used was test multiple linear regression. The results showed that internal control had a sig-p value of 0.003 < 0.05, leadership style had a sig-p value of 0.003 < 0.005, which means that internal control and leadership style had an effect on performance. The conclusion in this study is that there is an influence of internal control and leadership style on employee performance at the Lotu Health Center UPTD North Nias Regency in 2020 and it is hoped that the Lotu Health Center UPTD Leader will improve and innovate in internal control and good leadership style.

Analysis of Internal Control of Good Corporate Governance and Fraud Prevention (Study at the Regional Government of Jambi City)

This study aims to analyze whether there is an influence of internal control on fraud prevention and Good Corporate Governance, and to analyze whether there is an effect of Good Corporate Governance on fraud prevention, and to analyze internal control against fraud prevention with Good Corporate Governance as intervening variable (Study at the Regional Government of Jambi City). This research method uses primary data by distributing questionnaires to all SKPDs of the Jambi City government with 49 respondents using purposive sampling and returning 47 questionnaires. Methods of data analysis using SEM-PLS analysis (Structural Equation Modeling-Partial Least Square). The results of the study show that internal control does not affect fraud prevention, internal control does not affect Good Corporate Governance and Good Corporate Governance does not affect fraud prevention.

Influence of Internal Controls on Public Financial Reporting Quality (PFRQ) in Sri Lanka; An Empirical Study

Public financial reporting is accountable to maintain public trust by protecting the accountability, openness, and transparency of public money which leads to the good governance of the country. There were many criticisms over financial reporting quality by various stakeholders of entities across the countries. There is a growing concern over the quality of PFR which determines the level of performing expectations of financial reporting. Assurance of PFR in Sri Lanka has deteriorated and been questioned by legislative authorities and interested parties because of the quality concerns. Considering the scholarly studies in various countries, the study was carried out in Sri Lanka to investigate the influence of Internal Controls (ICs) over the Public Financial Reporting Quality (PFRQ) with an objective to measure and conclude the determinants. To conclude the impact, the study investigates the influence of five basic dimensions of ICs introduced in previous literature, namely: Control Environment, Risk Assessment, Control Activities, Information & Communication, and Monitoring. Considering the facts of the context of Sri Lanka, the research has investigated the influence of IC on public financial reporting quality in the central government ministries and departments environment in Sri Lanka. The primary data was collected by a questionnaire survey conducted with accountants who are being employed in the central government ministries and departments in Sri Lanka. Data have collected by a structured questionnaire and verified by Cronbach’s alpha test for reliability. A multiple linear regression model was developed and tested to determine the statistical influence of variables of IC over the dependent PFRQ. The findings investigate and conclude the positively significant influence of IC on the PFRQ in the central government ministries and departments in Sri Lanka. Further, it was admitted the significant direct influence of IC attributes of Control Environment, Information and Communication and Monitoring to determine the PFRQ. Based on the facts, the study recommends the public sector in Sri Lanka to ensure the effectiveness of ICs in government institutions to improve and maintain the trust level of PFRQ.
 Keywords: Financial Reporting, Public Financial Reporting Quality, Internal Controls

INFLUENCE OF INTERNAL CONTROLS ON FINANCIAL PERFROMANCE OF DAIRY COOPERATIVE SOCIETIES IN MERU COUNTY, KENYA

Internal control systems have been a challenge to the performance of Dairy Cooperative Societies in Kenya. Incidences of total disregard to rules and procedures, adherence to cooperative management regulations have been on the rise. The ability of the management to adhere to the internal controls systems is of importance and it’s bound to affect the financial performance of the societies. The purpose of this study was to determine influence of internal control on financial performance of Dairy Cooperative Societies. The study was restricted to Dairy Cooperative Societies licensed to operate in Meru County. . The study adopted a descriptive research design and made use of purposive sampling to generate a sample of 72 respondents. A questionnaire was utilized to collect data from the respondents. Data was analyzed and evaluated through the use of descriptive statistics; standard deviation, mean and percentages, and made use of ordinary linear regression models to generate the size of effects of independent variables on the dependent variable. Analyzed data was presented in tables and pie charts. The response rate of the administered questionnaires stood at 88.88%. This response rate was found to be sufficient for inferential statistical analysis. The coefficient of determination indicated that internal control contributed 65.7% of the variation in financial performance as explained by coefficient of determination which stood at 0.657. The p-value and regression coefficient internal control generated after running the regression model was (β= 0.232, p = 0.026). These results indicate that internal controls positively and significantly influenced the financial performance of Dairy Cooperative Societies in Meru County. This study therefore, recommends the implementation of internal control mechanisms in all Dairy Cooperative Societies in Meru County.

Aging Living at Home: Residential Satisfaction among Active Older Adults Based on the Perceived Home Model.

Background: Housing plays an important role in the aging process and health. The house and its nearby environment host most of the daily activities of older adults. Residential satisfaction (RS) has been relegated to physical issues such as accessibility. However, RS is also constituted by older adults’ perceptions about housing. This study analyzes the perceived home that develops RS in older adults. Methods: A random sample of 714 participants aged 50 to 84 (mean = 65; SD = 0.98) were used. Participants lived in ordinary housing in southern Spain. Scales measure perceptions of RS, meaning, functionality and belief of control over the home. Results: Analyses were performed using structural equation models to evaluate the dependence relationships between the different perceptions evaluated. We observe a direct influence of internal control on usability (β = 0.84) and perceived meanings (β = 0.49). However, external control shows a negative influence on the meaning of home (β = −0.14). Perceived usability (β = 0.68) and meaning (β = 0.32) positively influence RS. Conclusion: Perceptions of meaning, functionality and RS itself depend on internal housing-related control beliefs. Active older adults with higher internal control perceived their home fit better to the need of everyday life and improve RS.

PENGARUH PENGENDALIAN INTERNAL, MORALITAS INDIVIDU DAN FRAUD TRIANGLE TERHADAP TINDAKAN FRAUD ORDERAN PADA PT. GOJEK INDONESIA (STUDI EMPIRIS PADA PT. GOJEK INDONESIA CABANG AMBON)

This research was conducted based on the phenomenon used, namely related to cases of order fraud conducted by drivers at PT. Gojek Indonesia Ambon Branch. This research aims to empirically test the influence of internal control, individual morality, and fraud triangle on fraud order actions at PT. Gojek Indonesia Ambon Branch. The type of research used is quantitative research using primary data in the form of the dissemination of questionnaires to gojek driver partners in Ambon City. The sample collection technique in this study used purposive sampling by using several criteria in determining the sample.
 The results of this study show that: (1) Internal Control negatively affects fraud order actions, as evidenced by multiple regression analysis with the value tcalculate = -2,831 which is greater than ttable 2,001 and the significance value is less than the level of significant (0.006 < 0.05). (2) Individual morality has no influence on the Act of Fraud Orderan. This can be proven through multiple regertion analysis with tcalculate = -0.309 which is smaller than table t 2.001 and significance value greater than the level of significant (0.759 > 0.05). (3) Fraud Triangle has no influence on The Act of Fraud Orderan. This can be proven through multiple regression analysis with tcalculate = 0.603 which is greater than table t 2.001 and significance value greater than the level of significant (0.549 > 0.05).

The Influence of Internal Controls on Public Financial Reporting Quality (PFRQ) in Sri Lanka; an Empirical Study

Public financial reporting is accountable to maintain public trust by protecting the accountability, openness, and transparency of public money which leads to the good governance of the country. There were many criticisms over financial reporting quality by various stakeholders of entities across the countries. There is a growing concern over the quality of PFR which determines the level of performing expectations of financial reporting. Assurance of PFR in Sri Lanka has deteriorated and been questioned by legislative authorities and interested parties because of the quality concerns. Considering the scholarly studies in various countries, the study was carried out in Sri Lanka to investigate the influence of Internal Controls (ICs) over the Public Financial Reporting Quality (PFRQ) with an objective to measure and conclude the determinants. To conclude the impact, the study investigates the influence of five basic dimensions of ICs introduced in previous literature, namely: Control Environment, Risk Assessment, Control Activities, Information & Communication, and Monitoring. Considering the facts of the context of Sri Lanka, the research has investigated the influence of IC on public financial reporting quality in the central government ministries and departments environment in Sri Lanka. The primary data was collected by a questionnaire survey conducted with accountants who are being employed in the central government ministries and departments in Sri Lanka. Data have collected by a structured questionnaire and verified by Cronbach’s alpha test for reliability. A multiple linear regression model was developed and tested to determine the statistical influence of variables of IC over the dependent PFRQ. The findings investigate and conclude the positively significant influence of IC on the PFRQ in the central government ministries and departments in Sri Lanka. Further, it was admitted the significant direct influence of IC attributes of Control Environment, Information and Communication and Monitoring to determine the PFRQ. Based on the facts, the study recommends the public sector in Sri Lanka to ensure the effectiveness of ICs in government institutions to improve and maintain the trust level of PFRQ.

The influence of internal audit and internal control toward fraud prevention

Purpose: This study aimed to determine whether there is an influence of internal audit and internal control on fraud prevention at PT Pos Indonesia (Persero) Bandung. Research methodology: This study used the verification method, the sampling technique used in this study was a combination of non-probability with a saturated sampling technique. The sample in this study were employees at PT Pos Indonesia (Persero) Bandung City, amounting to 91 people. The Program used in analyzing data was Statistical Package for Social Sciences (SPSS) Ver25.00. Results: The results showed that internal audit and internal control influence the prevention of fraud in PT Pos Indonesia (Persero) Bandung. In addition, the magnitude of the influence of internal audit and control in contributing to the prevention of fraud by 68.8%. Limitations: The study was only conducted at PT Pos Indonesia (Persero), Bandung City. Contribution: This research is expected to be able to provide input for PT Pos Indonesia (Persero) Bandung City which is aimed at improving improvements in minimizing and preventing fraud, and can be used as additional information for related parties.

PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PADA PT. GEO-ENVIRO ABADI CONSULTAN & ENGINERING SURABAYA)

This research aims to determine the influence of management control system and internal control on the company's performance in PT. Geo-Enviro Abadi Consultan &Enginering Surabaya. Data collection using survey method through questionnaire dissemination. Sample techniques using purposive sampling amounted to 32 respondents who were distributed to accounting departments and employees who participated in the field of budgeting in the pt company area. Geo-Enviro Abadi Consultan &Enginering Surabaya. The data analysis method used is quantitative analysis using validity, reliability, classic assumption test, and double barg linear regression. The results showed that the validity test showed all items with a validity value of > from 0.3024, the reliability test results of all reliable variables with a > of 0.60, classic assumption test results of both normality, heterokedastity test and multicolinnerity test showed all results showed no conflicting symptoms and all items were normally distributed. Partial tests showed that the influence of internal control on the Company's performance had a significant positive effect with a significance of 0.002 of 3,463 influences and Management Control on the Company's performance, had an insignificant effect with a significance of 0.609> from 0.005, simultaneously.F test results showed that internal Management and Control Control had a significant effect of 0.003 with an influence of 7,384 on the company's Performance.

PENGARUH KECUKUPAN ANGGARAN DAN PENGENDALIAN INTERN TERHADAP KINERJA MANAJERIAL SKPD KABUPATEN REJANG LEBONG DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING

The study aims to examine and obtain empirical affect the budget suffecient and internal control influence on the performance of local goverment, as well as the moderating role of leadership style, and the relationship of budget suffecient and internal control on the managerial performance of local goverment. Collecting data using primary data collection, is the questionnaire by using purposive sampling method, 90 respondents were selected as a sample of this study. The analytical method used in this study is multiple linear regression analysis and moderated regression analysis (MRA). The result showed that the budget suffecient and intern controls proved positive and significant effect on performance of local Goverment. Leadership style is no moderating variables that can amplify the effect ofthe budget suffecient and internal control on managerial performance SKPD Rejang Lebong.

Pengaruh Pengendalian Internal Terhadap Pengelolaan Dana Zakat Pada BAZNAS Di Provinsi Gorontalo

The research was aimed at finding out the influence of internal control on zakat funds management at the National Zakat Board (BAZNAS) in Gorontalo Province. The method employed in this research was a quantitative method. The population of this research was the whole of employees at the National Zakat Board in Gorontalo Province, which amounted to 91 employees. In addition, the sampling technique used was saturated sampling, where the numbers of samples as much as 30 people. The technique of data collection applied simple linier regression analysis. The finding showed that the internal factor positively influenced zakat funds management at the National Zakat Board (BAZNAS) in Gorontalo Provinces. The value of the coefficient of determination (R2) was 36,3%.

NEO-PATRIMONIALISM AND ISOMORPHISM IN MODERATING THE INFLUENCE OF INTERNAL CONTROL ON PERFORMANCE ACCOUNTABILITY

This research discusses the issue of the influence of internal control on performance accountability. Bureaucracy reform in Indonesia has entered the new round with regulation of the minister of administrative reform and Bureaucratic Reform No. 25 of 2020 on the Road Map of bureaucratic reform in 2020-2025. The research measures how far the readiness of the National Civil Service Agency (BKN) in realizing performance accountability through internal control. The researcha also takes the institutional theory approach of isomorphism and neo-patrimonialism theory as a development of previous research and is a novelty in this research. The sample processed was 99 respondents are APIP (Aparatur pengawas internal pemerintah) in BKN. Data processing using Structure equation Modeling (SEM) with Partial Least Square (PLS) approach. The results of the study are controlling positively on performance accountability. Mimetic and Normative Isomorphism moderate the influence of internal control on performance accountability. coersive isomorphism and Neo-patrimonialism do not moderate the influence of internal control on performance accountability.

Personal culture dan integritas, mana yang lebih penting untuk mengurangi kecurangan akuntansi?

ABSTRACT: The research aimed to get empirical evidence the influence of internal control, individual morality, personal culture and integrity on accounting fraud at the OPD of Kulon Progo Regency. The sample used was 69 respondent with puropsive sampling method. The data were analized with multiple linear regression. The results of this reserch show that the personal culture has a positive effect on the accounting fraud and integrity has a negative effect on the accounting fraud, while internal control and has no effect on the accounting fraud.

PENGARUH SISTEM PENGENDALIAN INTERNAL DAN AUDIT INTERNAL TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE

This research is conducted based on the recently viral phenomenon of the Good Corporate Governance issue, yet in reality there is also absence in full realization by state-owned institutions to implement it as the necessity and as its obligation in community service. This proves in several corruption cases which are revealed both in State-Owned Enterprise (BUMN) and Region-Owned Enterprise, especially in Bandung. The aim of this research is to identify the influence of internal control and internal audit to the implementation of Good Corporate Governance both directly and indirectly in BUMN and BUMD in particular in Bandung. This research uses the population of BUMN and BUMD in Bandung as many as 18 enterprises which consists of 14 BUMNs and 4 BUMDs. The method used for this research is analytical description with path analysis system. The results of this research show that the implementation of internal control and internal audit systems in BUMNs are significantly better than in BUMDs. This condition is caused by the rule of Good Corporate Governance binding the BUMNs to apply its organizational management better than in BUMDs. It also proves in statistical result that shows that internal control and internal audit systems have positive effects on the implementation of Good Corporate Governance. Directly, internal control system affects positively for 61.4%, while internal audit system does for 19.2%. Indirectly, both internal control and internal audit systems affect 80.6%. From this results showed, it can be concluded that internal control system in an organization supported by the efficiency of internal audit function will result in the satisfactory implementation of the Good Corporate Governance in the organization.

Pengendalian Internal, Budaya Organisasi, dan Kecenderungan Kecurangan Akuntansi di LPD Kabupaten Tabanan

This study aims to obtain empirical evidence regarding the influence of internal control and organizational culture on the tendency of accounting fraud in LPD Tabanan Regency. Tabanan Regency LPD was chosen in this study because of the phenomenon of fraud that occurred in several Tabanan Regency LPDs. Multiple linear regression is a data analysis technique used in this study. The results show that internal control and organizational culture negatively affect the tendency of accounting fraud in Tabanan Village Credit Institutions. This research can support the theory of fraud triangle as a theoretical implication of research. This research can provide input to improve internal control, organizational culture and reduce fraud committed by internal LPD parties as a practical research implication.
 Keywords: Tendency of Accounting Fraud; Internal Control; Organizational Culture.

PENGARUH STRUKTUR PENGENDALIAN INTERNAL, TATA KELOLA DAN ANALISIS RISIKO KEUANGAN TERHADAP EFEKTIVITAS PENYALURAN KREDIT PADA KOPERASI SIMPAN PINJAM DI KABUPATEN ACEH BESAR

The purpose of this study was to determine the effect of internal control structures, governance, and financial risk analysis on the effectiveness of credit distribution to savings and loan cooperatives in Aceh Besar District. The data used in this study are primary data using a quantitative approach. This study uses purposive sampling method in determining the sample, and there are 10 cooperatives that become samples that meet the criteria.Based on the research results, it shows that the structure of internal control, governance, and financial risk analysis together has a significant effect on the effectiveness of lending. The magnitude of the influence of internal control, governance and financial risk analysis on the effectiveness of lending was 63.8%. The internal control structure has a significant effect on the effectiveness of lending. Governance does not have a significant effect on the effectiveness of lending. Financial risk analysis has no significant effect on the effectiveness of lending

Internal Controls and Credit Risk Among Commercial Banks Listed in Nairobi Securities Exchange, Kenya

Inappropriate credit policies, as well as inadequate, limited institutional capacity by Kenya's financial sector, led to several of the banking institutions collapsing over what was termed as poor management of credit risks which resulted to increased amounts of loans that were not being serviced. The main aim of the research project was to establish the effects of internal controls on credit risk among the banks listed in NSE. The distinctive goals included to find out the influence of internal control, assessing risk ,activities in control and monitoring among banking organizations listed in NSE. The study was guided by capital asset pricing model, agency theory and modern portfolio theory. The study adopted a casual descriptive research design. The target population encompassed the eleven listed banks in Nairobi Securities Exchange where cencus was done. Both primary and secondary data were collected. The questionnaires were applied to gather data. The diagnostic tests include multicollinearity and normality. Data was evaluated using both descriptive and inferential statistics using SPSS. The findings show that there is a positive and significant link between monitoring and credit risk. The study found that assessment of the risk has a significant way on credit risk and that internal controls that are not strong such as poor ethical values have stimulated the involvement to fraud that leads to income loss and misuse of the income received. The study concluded that risk assessment P=.000 < 0.05, control activities P=.000 < 0.05, monitoring and control environment P=.001 < 0.05 have a significant effect on credit risk among commercial banks listed in NSE. The study recommends that banks should implement proper risk assessment to guide their operations and also implement efficient control activities to guide their operations. Further, the study recommends that banks’ monitoring approaches should be guided towards effective tasks and achieving the goals of the organization. In regard to propositions for more studies, this investigation could be further advanced by looking at the effect on credit risk management in other institutions such as investment banks and microfinances. It will help in the management of credit unions, Savings and Loans Associations, investment banks and microfinances in Kenya.

The influence of internal control on fraud prevention (Case study at Bank BRI of Cimahi City)

Purpose: The purpose of this research was to determine how much the influence of Internal Control against Fraud Prevention at Bank BRI of Cimahi City. Internal control is an interlocking set of activities that are carried out by the board of directors, management, and other personnel. It is designed to provide confidence in achieving certain goals within the organization. Fraud Prevention is a precautionary measure by creating policies, procedures, organization, control techniques, and employee participation. Research methodology: The research method used in this study was explanatory method. The number of samples in this study were 46 employees of Bank BRI of Cimahi City. The analytical method used in this study was Partial Hypothesis Test (T-Test) with significance level of 5%. The program used to analyze data was Statistical Package for Social Sciences (SPSS) Ver20.00. Result: According to this research, internal control has a significant effect on fraud prevention by 50.2% Limitation: This research only described Bank BRI of Cimahi City. Contribution: This study can be useful for students, banking employees, and future researchers. Keywords: Bank BRI of Cimahi City, Fraud prevention, Internal control

Research on the Influence of Internal Control on Enterprise Credit Risk

This paper empirically tests the relationship between internal control and credit risk by taking a-share listed companies from 2014 to 2018 as samples. It is found that the quality of internal control is positively correlated with the credit risk. Further analysis shows that the five elements of internal control are significantly related to the size of credit risk, among which the internal environment, information and communication elements have a more significant impact on credit risk.