Internal Control Variables Research Articles

Analysis The Influence of Internal Audit and Internal Control on Fraud Prevention: Literature Review Articles

The objective of this study is to examine the impact of internal audit and internal control on the prevention of fraud. The used approach involves doing a literature review by examining six (6) primary studies that have investigated the impact of internal audit and inter-nal control on fraud prevention. The research findings indicate that internal audit factors have an impact on fraud prevention, while internal control variables also have an affect on fraud prevention.

The Effect Of Operational Audit and Good Clinical Governance On The Effectiveness Of Health Services At Hikmah Hospital Makassar City

Hospitals have a very important role in the implementation of health services in the community, this study aims to examine the Effect of Operational Audit and Good Clinical Governance on the Effectiveness of Health Services at Hikmah Hospital Makassar City. The variables in this study are the influence of operational audits and good clinical governance as independent variables, and the effectiveness of health services in hospitals as dependent variables. This study used a quantitative approach, using primary data through the distribution of questionnaires. The respondents in this study were employees from Hikmah Hospital Makassar City which amounted to 118 people. Data collection used by researchers in conducting this study, namely with primary data sources. Data collection method in research using questionnaires. The analysis requirements are tested in the form of normality tests, multicollinearity tests, and heteroscedasticity tests. The data analysis technique used in this study is the regression analysis technique of two predictors or multiple analysis. Data analysis techniques are carried out with descriptive statistical analysis and using SPSS 27.00. The results showed that it shows that operational audit and internal control variables have a positive and significant effect on the effectiveness of health services. The results showed that operational audit variables and good clinical govenance simultaneously (together) had a positive and significant effect on the effectiveness of health services.

SUCCESS FACTORS IN THE ACCOUNTING INFORMATION QUALITY (SURVEY AT PT. PRIVATE PLANTATION IN PALEMBANG CITY)

This study aims to determine and partially analyze the effect of internal control, data quality, and accounting information system quality on accounting information quality. Data testing is about validity and reliability. Data analysis techniques include descriptive and inferential statistics. Based on the number of questionnaires returned and processed, as many as 33 respondents showed that all of them were valid and reliable. Descriptive statistical analysis per variable shows the dominant value is very high. The results of inferential statistics show that the results of residual values are normally distributed; multicollinearity and heteroskedasticity do not occur. Multiple linear regression tests show that if internal control variables, data quality, and accounting information system quality are considered constant, then the quality of accounting information will increase. The results of research on the t test show that partially internal control, data quality, and accounting information system quality affect accounting information quality. Keywords : Success Factors, Accounting Information Quality.

Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan

This research aims to analyze the partial and simultaneous influence of the accounting information system and internal control on the quality of PT's financial reports. PP London Sumatra Indonesia Tbk. SEI Lakitan POM Branch. This research uses quantitative analysis techniques and the data sources used are primary data and secondary data. The analytical method used is multiple regression analysis, t-test, f test and coefficient of determination (R^2). The results of testing the accounting information system variable can be seen from a significance level that is smaller than 0.05 and the t_count value is greater than t_table, namely 4.851. Apart from that, the results of testing the internal control variables can be seen from a significance level that is smaller than 0.05 and the calculated t_value is greater than t_table or 6.465. Thus, it can be concluded that partially the accounting information system variables and internal control variables have a significant positive effect on the quality of PT's financial reports. PP London Sumatra Indonesia Tbk. SEI Lakitan POM Branch. Simultaneous testing shows that the f_count value is greater than f_table or 23.371. Thus, it can be concluded that simultaneously (together) the variables of the accounting information system and internal control have a significant positive effect on the quality of financial reports at PT. PP London Sumatra Indonesia Tbk. SEI Lakitan POM Branch.

Pengaruh Pengendalian Internal, Investasi Aktiva Tetap, dan Beban Pajak Tangguhan Terhadap Indikasi Penghindaran Pajak dengan Komite Audit sebagai Pemoderasi

Audit committee size is used as a moderating variable in this study to see how deferred tax expense affects indications of tax avoidance after being moderated and to see the effect of internal control, investment in fixed assets, and deferred tax expense affecting indications of tax avoidance before being moderated. Tax is a mandatory contribution that must be given to the state. This study used 100 observational samples from 20 energy sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. Panel data regression analysis and moderation regression were used as analytical methods in this study. The findings show that the indicator of tax avoidance is simultaneously influenced by internal control variables, fixed asset investment, and deferred tax expenses. The fixed asset investment variable has a negative impact on indications of tax avoidance. However, indications of tax avoidance are not affected by internal control variables and deferred tax expense. In addition, deferred tax expense for indications of tax avoidance is not affected by the size of the audit committee.

PENGARUH FRAUD HEXAGON, INTERNAL CONTROL, DAN FINANCIAL DISTRESS TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN

This research addresses issues related to the detection of financial statement fraud in non-cyclical consumer companies, focusing on the relationship between the hexagon fraud variables consisting of pressure, opportunity, rationalization, capability, arrogance, and collusions, followed by internal control and financial distress variables on the detection of financial statement fraud as the dependent variable. The analytical method employed by the researcher is multiple linear regression using purposive sampling technique. In this study, the author utilizes secondary data obtained from the annual reports of non-cyclical consumer companies listed on the Indonesia Stock Exchange for the years 2020-2022. From the conducted research, it is concluded that pressure and financial distress variables have a negative impact on the detection of financial statement fraud, while the opportunity variable has a positive influence on the detection of financial statement fraud. On the other hand, rationalization, capability, arrogance, and internal control variables do not affect the detection of financial statement fraud. The findings of this research can serve as a literature reference for future researchers to include citations, methods used, or other relevant information on topics related to and relevant to the opportunity variable that has been proven to have a positive impact in this study. This research contributes to the existing literature by focusing on critical aspects of financial statement fraud detection based on the latest fraud theory, internal control, and financial distress.

Analisis Faktor Yang Mempengaruhi Kejadian Fraud Pada Organisasi Perangkat Daerah Kabupaten Manggarai

Background - Fraud is an interesting issue to discuss and it is necessary to study cases that often occur in organizational management areas such as regional apparatus organizations. Some Fraud cases occur in Indonesia due to failures in the accountability process of the government such as failed leadership styles, inappropriate compensation and individual morality. Objective - To examine the effect of leadership style, compensation suitability and individual morality on Fraud in Regional Apparatus Organizations in Manggarai Regency, East Nusa Tenggara (NTT). Design / Methodology / Approach - Using quantitative methods with a questionnaire distributed to 100 employees from 20 OPDs in Manggarai Regency, who are authorized to use the budget as respondents who are eligible to be sampled. The sampling technique in this study used purposive sampling technique with the data analysis method used was path analysis with the sobel test processed by SPSS version 26. Results and Discussion - Individual behavior, leadership style, suitability of compensation, and individual morality have no influence on unethical behavior, while compliance with financial rules influences unethical behavior. Leadership style, suitability of compensation, individual morality and compliance with financial regulations have no effect on the occurrence of Fraud, while internal control has a negative effect on Fraud. Unethical behavior is able to moderate internal control variables, individual morality, and compliance with financial regulations regarding Fraud incidents. Conclusion - The unethical behavior variable can be an intervening variable in the occurrence of Fraud in the Manggarai OPD. The Manggarai Regency Government is expected to be able to prevent Fraud by considering the influencing factors and factors that mediate the occurrence of Fraud. Research limitations - Has several limitations, namely that it was only carried out on 20 OPDs in Manggarai Regency, NTT, so that it cannot be generalized to a wider area.

ANALISIS PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, PENGENDALIAN INTERNAL, MOTIVASI KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN DENGAN INTEGRITAS KARYAWAN SEBAGAI VARIABEL INTERVENING

The success of an organization is strongly influenced by employee performance. Every company always improves employee performance to achieve the goals it wants. This study aims to determine the effect of applying accounting information systems, internal control, work motivation and organizational culture on employee performance with employee integrity as an intervening variable. The method used in this study is a quantitative approach and uses a purposive sampling method. The data in this study are primary data obtained from distributing questionnaires directly to accounting students in the Pamulang University employee class, especially students in the accounting study program. The number of samples used is 100 respondents. Data were analyzed by Structural Equation Modeling (SEM). Exogenous latent variables are the application of accounting information systems, internal control, work motivation and organizational culture. While employee performance as an endogenous latent variable with employee integrity as an intervening variable. The results showed that internal control variables formed employee integrity variables (loading factor = 0.69) and employee integrity variables were proven to influence employee performance variables (loading factor = 0.97). This provides an overview in the form of recommendations for improving internal control from the employee side which will have an impact on improving organizational performance.

Nexus between financial inclusion and Islamic financing distribution: Evidence from Indonesian MSMEs

Purpose – The purpose of this study is to investigate the relationship between financial inclusion and the distribution of Islamic banking financing to Indonesia's MSME industry.Methodology – This study utilizes the Vector Error Correction Model (VECM) approach covering the period between 2015 to 2020.Findings – The study's findings suggest that the use of all-inclusive financial variables, as represented by the number of ATMs, branch offices, and Third-Party Fund (TPF), has a significant effect on the distribution of financing in the short-term but not in the long term. Furthermore, macroeconomic as well as internal control variables, such as inflation and Non-Performing Financing, have been shown to have a significant influence. The impulse-response function analysis shows that the financing distribution responds positively to financial inclusion variables such as ATMs and branch offices. TPF, inflation, ROA, and exchange rate variables were found to have negative responses in the case of a shock.Implications – The findings of this study are expected to be used as a basis to develop government policies, particularly in supporting the post-COVID-19 national economic recovery through a comprehensive financial program that can broaden access to financing from Islamic banks for the general public, particularly MSME actors who have been severely impacted by the COVID-19 pandemic.Originality – This investigation utilizes three distinct indicators to assess the relationship between Islamic financing distribution in Islamic banking and financial inclusion for MSMEs. These include measures of financial inclusion, financial performance metrics of Islamic banking institutions, and macroeconomic variables.

Can corporate social responsibility enhance corporate competitiveness? An empirical analysis based on listed companies in China's pharmaceutical manufacturing industry

AbstractThe current study explores the influence mechanism of corporate social responsibility on corporate competitiveness. From 2011 to 2020, a research sample was collected from 108 A‐share pharmaceutical manufacturing companies listed on Shanghai and Shenzhen stock exchanges. Findings depict that the pharmaceutical manufacturing enterprises significantly improved competitiveness by fulfilling social responsibility. Good internal control showed a mediating effect on the influence of corporate social responsibility. Moreover, a perfect equity incentive reflects the moderating effect in the relationship between corporate social responsibility and enterprise competitiveness. The study not only provides an empirical test for the relationship between corporate social responsibility and corporate competitiveness but also analyzes the transmission mechanism between internal control and executive equity incentive variables. The study findings stress monitoring stakeholders and improving the enterprise's internal control system. Moreover, it is necessary to establish a reasonable and effective executive equity incentive mechanism.

DETERMINAN KINERJA LEMBAGA ZAKAT: PERAN PENCEGAHAN KECURANGAN SEBAGAI VARIABEL MEDIASI DENGAN PENDEKATAN AKUNTANSI FORENSIK SYARIAH

As a country with the first largest Muslim population in the world, it should be able to make zakat funds paid by muzakki to address the problem of poverty in Indonesia. However, the Muslim community is still reluctant to channel their zakat funds to official zakat institutions. They prefer to pay their zakat to ustadz or mosques whose financial reports are still informal. This is also due to zakat institutions that have not adopted good governance and institutional inconsistencies in providing services and poor management. the purpose of the influence of governance, internal control, and institutional culture affects fraud prevention, and fraud prevention can mediate the relationship between governance, internal control, and institutional culture on the performance of zakat institutions. the method in this research is qualitative by distributing questionnaires. The difference between this research is the addition of internal control variables and institutional culture which are expected to affect the performance of zakat institutions. The results of this study are that internal control affects fraud prevention, fraud prevention affects the performance of zakat institutions and fraud prevention can mediate the relationship between internal control and zakat institution performance. This is because the internal controls that have been carried out zakat institutions have carried out the process of selecting human resources efficiently and effectively. besides that, the institution has given appreciation to employees for their performance and has committed to integrity by implementing applicable policies and procedures to improve the performance of zakat institutions.

기업의 사회적 책임과 내부통제활동이 조세회피에 미치는 영향

This paper studied the effects of Social Responsibility and Internal Control on Tax Avoidance. The study period is from 2014 to 2020, and the total number of samples is 3,881. The variables were tax avoidance, internal control variables, and social responsibility grade. The results of the study are as follows. First, I found that social responsibility has a positive effect on tax avoidance tendency. Second, this results showed that the average number of people in charge of internal control accounting has a negative effect on tax avoidance tendency, which means that if the average number of people increases, tax avoidance tendency can be suppressed. In addition, the number of accountants in charge of internal control accounting has a negative effect on tax avoidance tendency. However, it was confirmed that the average number of months of work among internal control accounting officers did not significantly affect tax avoidance tendency. Third, I also analyzed that the interaction effect between the average number of people in charge of internal control accounting and social responsibility has a negative effect on tax avoidance tendency, and the interaction effect between the number of accountants in charge of internal control accounting and social responsibility has a negative effect on tax avoidance tendency. However, the interaction effect between the average number of months of work in charge of internal control accounting and social responsibility has a positive effect on tax avoidance tendency. This study was conducted by expanding previous studies in consideration of both social responsibility and internal control system, and as a result of the study, it can be confirmed that the effects of social responsibility and internal control system on tax avoidance are contradictory. Through this, it is expected to present guidelines to corporate managers in establishing internal controls, designing, and ESG management.

Factors that Influence the Organizational Performance in Private Universities: A Review of Literature

This paper presents a review literature of the factors that influence organisational performance in organisations in private universities. This study focuses on internal control variables, budgeting processes and organisational characteristics as moderating variables. Many private universities in Indonesia are closed or no longer operating due to a lack of internal control in managing universities and inadequate budgeting processes. So, the universities lack funds to carry out their operational activities. The characteristics of higher education leaders are less professional in managing higher education institutions. He/she carried out his leadership so that many universities went bankrupt. Finally, these universities had to be closed due to a shortage of students as the main source of higher education funding. From previous research, many researchers are still researching profit organisations, which is rarely done for non-profit organisations. Besides that, the previous research on organisational performance was measured only from the financial part, while for finance, it was still rare to investigate as a benchmark for organisational performance.

Pengendalian Internal, Budaya Organisasi, dan Audit Internal terhadap Fraud di Pemerintah

This study aims to test and prove the impact of internal control, organizational culture, and internal audit on fraud in the Sidoarjo district government. The research method used is quantitative method, the data used is primary data. Data collection method in the form of a questionnaire. The population in this study were 26 agencies and offices in Sidoarjo district. The sample in this study used a simple random sampling technique using the slovin formula so that a sample of 96 was obtained. The processing method used was multiple linear regression. The results showed that the internal control variables showed sig. of 0.009 which means <0.05; b) organizational culture variable shows sig. of 0.001 which means <0.05; c) the internal audit variable shows sig. of 0.000 which means <0.05. In conclusion, internal control, organizational culture, and internal audit contribute to reducing fraud. The biggest impact is internal audit, the better the internal audit is carried out, the lower the fraud will be.
 
 Keywords: Internal Audit, Organizational Culture, Fraud, Internal Control

ANALISIS PENGENDALIAN INTERNAL, KESADARAN ANTI-FRAUD, DAN PENGETAHUAN FRAUD TERHADAP PENCEGAHAN FRAUD

Analyzing and empirically testing the influence of internal control, anti-fraud awareness, and fraud knowledge on fraud prevention is the purpose of this study. Internal control variables, anti-fraud awareness, and fraud knowledge are independent variables and fraud prevention are the dependent variables of this study. The study used quantitative methods with primary data as a data source through the dissemination of questionnaires. All organic employees of 35 employees in the Branch Office of Bank Rakyat Indonesia (BRI) Surabaya Pahlawan are the population used in this study. The use of saturated sampling techniques by designating the entire population as a sample is a sampling technique used in this study. Multiple linear analysis is an analysis technique used that is processed with the help of SPSS version 22. The results revealed that internal control has no influence on fraud prevention. However, anti-fraud awareness and fraud knowledge have a positive influence on fraud prevention.

PENGARUH PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD

This study aims to determine: (1) The effect of internal control on fraud prevention, (2) The influence of good corporate governance on fraud prevention, (3) The effect of internal control on good corporate governance. This research was conducted at the People's Credit Bank (BPR) spread across Kudus Regency. This study used a data collection technique by distributing questionnaires at rural banks in Kudus Regency with the collection of 118 respondents. The obtained questionnaires were tested using validity and reability to test the feasibility of the obtained questionnaire data. The test equipment used in this study was to use the analysis requirements test including normality test, multicolonierity test, heteroskedasticity test. The method used in data analysis is a multiple regression analysis model. The results of this study show that: (1) internal control variables have a positive and significant effect on fraud prevention, (2) Good corporate governance variables have a positive and significant effect on fraud prevention, and (3) Internal control variables have a positive effect on good corporate governance

Analisis good corporate governance, pengendalian internal, dan whistleblowing system dan fraud

This research was done as being motivated by the prevailing fraud which commonly has still occured, especially in Islamic banking. The existing fraud cases are carried out by anyone, both internal and external parties. The purpose of this study is to obtain empirical evidence regarding the effect of good corporate governance, internal control, and the whistleblowing system on fraud in Islamic banks registered with the Financial Services Authority (OJK) for the 2018-2020 period. This research is quantitative using secondary data in the form of annual reports of Islamic banking companies for 2018-2020. This sample of 14 companies was taken by using a purposive sampling. They were analyzed using a multiple linear regression analysis with SPSS version 26 software. The results indicate that good corporate governance variable has an effect on fraud. Yet, the internal control variables have no effect on fraud and neither does the whistleblowing system variable on fraud. Good corporate governance, internal control, and the whistleblowing system simultaneously have an effect on fraud. The results of this study have implications for the management of Islamic banking to further strengthen the application of GCG to reduce the level of fraud in Islamic banking.

The Regulatory Effect of Firm Size on Digital Transformation: An Empirical Study of Pharmaceutical Companies in China.

Digital transformation (DT) has been a key way for pharmaceutical companies to enhance innovation and R&D capabilities, improve product quality, reduce costs, and create competitive advantages. The external environment factors and the internal conditions' factors are the main factors affecting the DT of pharmaceutical companies. This research aimed to probe the effects of the external environment factors, the internal conditions' factors, firm size, and control variables on the DT of pharmaceutical companies based on synergetics. Purposive sampling and snowball sampling were used in this research. In addition, this research collected 395 valid data from Chinese pharmaceutical companies through online questionnaires. This research used quantitative analysis, and SPSS and Amos software were applied to data processing analysis. The results of structural equation modelling (SEM) and regression analysis showed that the external environment factors and the internal conditions' factors had a significantly positive correlation with the DT of pharmaceutical companies, and the effects of the internal conditions on the DT of pharmaceutical companies were greater than that of the external environment. In addition, firm size positively moderated the relationship between the external environment, internal conditions, and the DT of pharmaceutical companies. The results of this research not only can provide theoretical reference for scholars but also put forward implementation suggestions of DT for Chinese pharmaceutical company managers.

Revisiting the Kinetics and Mechanism of Glycerol Hydrochlorination in the Presence of Homogeneous Catalysts

Recent studies have provided new information on glycerol hydrochlorination in the presence of carboxylic acids as homogeneous catalysts; particularly interesting is the fact that a part of the carboxylic acid is esterified in some of the steps in the reaction mechanism. Inspired by this observation and the previously proposed mechanism for glycerol hydrochlorination, new kinetic equations were derived. By using the quasi-equilibrium approximation for the reaction intermediates, the rate equations take into account the fraction of catalyst that is present in the form of esters and epoxides. The model explains the initial zero-order kinetics with respect to glycerol. The parameters of the new kinetic equations were fitted by non-linear regression for the set of ordinary differential equations describing the mass balances of the system. Internal control variables were the experimentally recorded temperature inside the reactor and the measured hydrogen chloride concentration in the liquid phase. The kinetic model was fitted to experimental data, and it was confirmed that the rate equations are able to describe the concentration profiles under various conditions. Incorporation of the activity coefficient of hydrogen chloride improved slightly the model predictions. The new kinetic model reduces to the previously proposed kinetic model at carboxylic acid concentrations.

Effect of Implementation of Procurement of Goods/Services through E-Procurement and Internal Control on Fraud Prevention in Sidoarjo Regency

The purpose of this research is to find out whether e-procurement and internal control variables can affect fraud prevention. This type of research used quantitative research. The sample used was 36 employees of the Procurement of Goods/Services using probability sampling and random sampling methods. Data obtained by distributing questionnaires to employees of the procurement of goods/services to be answered. The analytical tool used to help process the data is SPSS software version 18.0. The analysis technique uses multiple linear. Of the 36 questionnaires distributed, only 35 were returned and could be processed. The results of the partial test. Variable X1 namely e-procurement showed no effect on fraud prevention of 0.265 and variable X2, namely internal control, showed an effect on fraud of 7.380. Simultaneously, the variables X1 and X2 have an effect on fraud of 28,716.