The effects of organizational controls on innovation modes: An ambidexterity perspective

2018 ◽  
pp. 1-25 ◽  
Author(s):  
Ting Wang ◽  
Jianjun Yang ◽  
Feng Zhang
Keyword(s):  
Internal Control ◽  
Organizational Control ◽  
Financial Control ◽  
Strategic Control ◽  
Organizational Controls ◽  
Innovation Modes ◽  
Combined Use ◽  
Internal Control System ◽  
Negative Effect ◽  
Cooperative Innovation

AbstractSome critical limitations of prior research on organizational controls stem from the scant theory identifying the coexistence of contradictions and interrelations between differing organizational controls and exploring how the contradictory but interrelated controls affect innovation modes. To address this gap, this research links Hitt’s internal control system framework and the ambidexterity perspective by building on their focus on the interplay and tensions between different organizational controls. Using survey data from 182 Chinese firms in innovation-intensive industries, the results show that besides the independent use of strategic control, both the combined and balance use of strategic and financial controls are important for internal innovation. For firms specializing in cooperative innovation, however, financial control is more effective, and the combined use of strategic and financial controls has negative effect on cooperative innovation. These findings contribute to our understanding of organizational control itself and its connection to the ambidexterity perspective and innovation theory.

scholarly journals Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu pada Kesalahan Akuntansi

2018 ◽  
pp. 1170
Author(s):  
I Gusti Agung Gde Dennyningrat ◽  
I D.G. Dharma Suputra
Keyword(s):  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Internal Control System ◽  
Negative Effect ◽  
The Government ◽  
Questionnaire Method ◽  
Accounting Errors

Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government.

scholarly journals Pengaruh Integritas dan Moralitas Individu pada Kecurangan Akuntansi dengan Sistem Pengendalian Internal sebagai Variabel Mediasi

2020 ◽  
Vol 30 (9) ◽  
pp. 2296
Author(s):  
I Kadek Yogi Anggara ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Accounting Fraud ◽  
Regional Organizations ◽  
Purposive Sampling ◽  
Internal Control System ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of integrity and morality of individuals on accounting fraud with internal control systems as a mediating variable. The population in this study are 37 Regional Organizations in Badung. Determination of the sample using purposive sampling with 74 respondents. The results showed that individual integrity and morality had a negative effect on accounting fraud, integrity and morality of individuals had a positive effect on the internal control system and the internal control system had a negative effect on accounting fraud. Internal control system partially mediates the negative effect of Integrity on accounting fraud. Internal control system does not mediate the negative effect of Individual Morality on Accounting Fraud. The results are expected to be able to provide insight for relevant parties to pay more attention to internal control systems because they can influence mediating integrity against accounting fraud. Keywords: Cheating; Aaccounting Fraud; Regional Organizations.

scholarly journals DETERMINANT OF FRAUD IN GOVERNMENT AGENCY: EMPIRICAL STUDY AT THE FINANCE AND DEVELOPMENT SUPERVISORY AGENCY (BPKP) OF JAKARTA REPRESENTATIVE OFFICE

2017 ◽  
Vol 2 (1) ◽  
pp. 93
Author(s):  
Barry Aditya Permana ◽  
Halim Dedy Perdana ◽  
Lulus Kurniasih
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Sampling Technique ◽  
Government Agency ◽  
Ethical Culture ◽  
Organizational Ethical Culture ◽  
Internal Control System ◽  
Negative Effect ◽  
Representative Office ◽  
Positive Effect

ABSTRACTThe purpose of this study is to examine the influence of the appropriateness of compensation, the effectiveness of internal control systems and the organizational ethical culture on fraud in government agency. The dependent variable used in this study is fraud in government agency, while the independent variables used are the appropriateness of compensation, the effectiveness of internal control systems, and the organizational ethical culture. This study uses a sample of 105 respondents at BPKP Jakarta Representative Office. Sampling technique is conducted using convenience sampling method. Data analysis method used is multiple linear regression statistical analysis. Results of regression analysis show that the appropriateness of compensation has positive effect on the occurrence of fraud in government agency, the effectiveness of internal control system has negative effect on fraud in government agency, and the organizational ethical culture has no significant effect on fraud in government agency.

scholarly journals THE INFLUENCE OF COMPENSATION SUITABILITY AND INTERNAL CONTROL SYSTEM TO FRAUDWITH MORALITY AS MODERATING VARIABLE

2018 ◽  
Vol 1 (1) ◽  
pp. 226
Author(s):  
Junaidi Junaidi ◽  
Maulidani Ubaidillah
Keyword(s):  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Small Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Government Organizations ◽  
Internal Control System ◽  
Negative Effect ◽  
Sample Testing

This study aims to observe the effect of compensation suitability and internal control system on fraud. Testing is done directly and indirectly. Indirect influence is made through moderating variable of morality as a moderator of the influence of compensation suitability and internal control system on fraud. Data obtained by purposive sampling. As many as 79 processed data were obtained through the distribution of questionnaires to stakeholders in local government organizations in Pemekasan District of East Java. The parametric test fails because the residual data is not normally distributed even though the outliers’data has been removedfrom the observation. The test was performed using partial least square due to the small sample. Testing the hypothesis proves that the three variables have a significant negative effect on fraud. This confirms the importance of internal control system and compensation suitability as a means of anticipating fraud. Conversely, moderating variable of expected morality may reinforce the nonlinear influence of compensatory suitability and internal control systems not significantly explain fraud.

scholarly journals The Possibility of Applying the Basic Principles of Financial Control in Accordance with the Requirements of ISSAI 200 of the International Standards of the Supreme Audit Institutions (INTOSAI) and its Impact on Internal Control in the Public Sector

2018 ◽  
Vol 12 (11) ◽  
pp. 396
Author(s):  
Omar Mohammad Al-Hawatmeh
Keyword(s):  
Public Sector ◽  
Internal Control ◽  
Training And Development ◽  
Arithmetic Mean ◽  
International Standards ◽  
Financial Control ◽  
Basic Principles ◽  
The Public ◽  
Internal Control System ◽  
Practical Progress

The study aimed to clarifying the possibility of applying the basic principles of financial control in accordance with the requirements of ISSAI 200 of the international standards of the Supreme Audit Institutions (INTOSAI) and its impact on the internal control in the public sector in addition to identifying the obstacles that limit the application of the basic principles of financial control according to the requirements of the standard ISSAI 200 of the International Standards of the Supreme Audit Institutions (INTOSAI), and its impact on internal control in the public sector, In order to achieve the objectives of the study and the testing of hypotheses, the researcher designed a questionnaire.This questionnaire was distributed to managers and employees in the internal control of the administrative government units, and (80) were recovered with an adoption rate of 80%for the statistical analysis purposes. The results showed that the application of the basic principles of financial control in accordance with the requirements of ISSAI 200 of the international standards of the Supreme Audit Institutions (INTOSAI) and its impact on internal control in the public sector in general was high With an arithmetic mean of (4.266) and a standard deviation (0.887) The researcher attributes this result to what has been done in accordance with the laws, regulations, financial and accounting regulations prescribed for the financial control operations. It is in line with the standards assigned to it by the international standards of the Supreme Audit Institutions (INTOSAI). The obstacles that limit the application of the basic principles of financial control in general moderately came with an arithmetic mean of (3.417) and of (1.118). The researcher attributed this result to the existence of some obstacles, the most important of which is non-specialization and noncompliance with the development of the regulations and instructions with the international standards of the Supreme Audit Institutions. Finance and Accounting (INTOSAI) and others as stated in the results of the study. Based on the results of the study, the researcher recommended the need for attention employment staff  and work to keep pace with the development and modernization of international standards of Supreme Financial Control and Accounting INTOSAI internal control system in terms of training and development and keep up with scientific and practical progress need to emphasize the re-drafting of some legislation and instructions for some of the financial aspects and the need for harmonization and cooperation Continuous and continuous between the legislators and the applicable bodies of the standards to reach a consensus and appropriate in some of the minor or fundamental differences between the law and the standard and other Recommendations.

scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah

2021 ◽  
Vol 2 (1) ◽  
pp. 76-86
Author(s):  
Muflihah Muflihah
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Internal Control ◽  
Quantitative Methods ◽  
Financial Statements ◽  
Information Value ◽  
Financial Control ◽  
Financial Reports ◽  
Internal Control System

The purpose of this study was to determine and test Human Resources, Information Technology, Internal Control Systems, Information Value, Financial Control to influence financial statements. This type of research is using quantitative methods using linear regression test. The population in this study were all SKPDs in Pamekasan Regency with the number of SKPD 45 which was carried out by selecting subjects using purposive sampling method. Based on the analysis of research data, it is known through a partial test that Human Resources have a significant effect on the Quality of Regional Financial Reports, Information Technology has no effect on the Quality of Regional Financial Reports, the Internal Control System has a significant effect on the Quality of Regional Financial Reports, Information Value has no significant effect on Quality of Regional Financial Reports, Financial Control has a significant effect on the Quality Financial Statements in Pamekasan Regency.

scholarly journals Audit of economic security as an effective tool to prevent corruption in a construction company

2018 ◽  
Vol 193 ◽  
pp. 05067 ◽  
Author(s):  
Larisa Domracheva ◽  
Elena Karanina ◽  
Alexander Bakhtimov ◽  
Maxim Kochetkov
Keyword(s):  
Construction Industry ◽  
Internal Control ◽  
Economic Security ◽  
Financial Control ◽  
Main Concept ◽  
Effective Work ◽  
Construction Company ◽  
External Threats ◽  
Construction Organizations ◽  
Internal Control System

An audit of economic security helps to prevent corruption, as well as an assessment of awareness in the struggle against corruption. Audit can promote the implementation of ways to protect the economy of the construction industry against corruption. The authors pay special attention to the problem of the construction industry in Russia. Practical questions of the audit of economic security, which are considered in the article, solve the problems of financial control in the system of anti-corruption policy. The purpose of this study is to develop an audit mechanism for economic security, as a system to prevent internal and external threats and risks. The main concept of the research is aimed at the formation of an audit of economic security in the construction industry. Effective work to prevent corruption in the relations of construction organizations is ensured by the formation of an internal control system to prevent the causes of corruption in the construction sector. It is necessary to take into account the fact that analysis of risk factors at the level of the operating segment in the construction industry can contribute to the development of this area.

scholarly journals Internal Control in State Institutions

2021 ◽  
Vol 8 (4) ◽  
pp. 90-101
Author(s):  
F. Yu. Alchinova
Keyword(s):  
Control System ◽  
Internal Control ◽  
Process Management ◽  
Methodological Approach ◽  
The State ◽  
Financial Control ◽  
Budget Process ◽  
State Institutions ◽  
Internal Control System ◽  
Effective Use

The article considers the features of the state institutions activities related to their organizational structure, areas of their activity and the composition of objects under control. It defines the main directions of internal control in the budgetary sphere and reveals the features of the budget process management. The author highlights the topical issues related to the necessity of strengthening the regulation of the state institutions activities and improving the internal control system. The purpose of the research is to analyze the procedure for organizing internal financial control in the state institutions and determine the main directions for its improvement. In the course of the research, the methods of analysis, synthesis, comparison, deduction, logical thinking, and the dialectic method of cognition were used. The peculiarities of the organization of internal control in state institutions are related to the fact that they face a dual task. On the one hand, it is necessary to ensure the rational use of budget funds and resources allocated for the maintenance of their apparatus. On the other hand, it is necessary to ensure control over the rational distribution and effective use of budget funds in subordinate organizations. The actuality of considering the issues of internal control regulation is determined by the necessity of creating a cross-cutting risk-oriented internal control system aimed at the effective use of public resources provided for organizations. The results of the research include the development of a methodological approach to improving the mechanisms of organizing internal financial control in federal executive bodies. It is concluded that strengthening the regulation and unification of internal control in the state institutions contributes to improving the quality of public resource management.

scholarly journals Pengaruh Pengawasan Legislatif dan Temuan Audit terhadap Internet Financial Report Pemda Dimoderasi Sistem Pengendalian Internal

2021 ◽  
Vol 31 (12) ◽  
pp. 3259
Author(s):  
Dianisa Indirasani ◽  
Akram Akram ◽  
Budi Santoso
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Regional Government ◽  
City Governments ◽  
Financial Reports ◽  
Financial Report ◽  
Legislative Oversight ◽  
Internal Control System ◽  
Negative Effect

This study aims to provide empirical evidence regarding the effect of legislative oversight and audit findings on the disclosure of Internet Financial Reports (IFR) for the local governments of NTB, NTT and Bali (Bali Nusra), as well as the moderating effect of the internal control system (SPI). The total population of the study was 44 local governments consisting of provincial, district and city governments in Bali Nusra. The study was conducted during 2018-2019 with a total of 88 observations. The sampling method used non-probability sampling with saturated sampling (census). The results of the study indicate that legislative oversight has a positive and significant impact on the disclosure of the Bali Nusra Regional Government's IFR. Meanwhile, the audit findings have no significant negative effect on the disclosure of the Bali Nusra Regional Government IFR. In addition, the SPI strengthens but is not significant in moderating the effect of legislative oversight and audit findings on the disclosure of IFR for the local government of Bali Nusra. The implication of this research is to provide input to the heads of local governments as consideration for improving the implementation of IFR, as a benchmark and form of evaluation related to the implementation of IFR to increase transparency. Keywords : Legislative Oversight; Audit Findings; Internal Control System; Internet Financial Report.

scholarly journals Analysis of internal control and its impact on the organizational development of the decentralized autonomous government of the Uzhcurrumi parish

2021 ◽  
pp. 12-19
Author(s):  
Alex Humberto Herrera-Freire ◽  
Alexander Geovanny Herrera-Freire ◽  
Genesis Mishel Jara-Malla ◽  
Katerine Alexandra Yánez-Ríos
Keyword(s):  
Control System ◽  
Organizational Development ◽  
Internal Control ◽  
Financial Economic ◽  
Public Institutions ◽  
Organizational Control ◽  
Management Tool ◽  
Internal Control System ◽  
Qualitative Descriptive ◽  
The Impact

This research aims to determine the impact of internal organizational control in the Uzhcurrumi Parish GAD through the investigation of policies and norms that regulate the fulfillment of institutional objectives. For an institution to be competitive and successful in its administration requires transparency, good honorability, good conduct, organization and integrity in the execution of the management system, in addition to constant monitoring of financial, economic and administrative activities. For this reason, the management of internal control is essential for an adequate organizational development, since it guarantees a correct administration and the organizational development of the institution. The methodology applied is the qualitative-descriptive, which is carried out by searching for information that supports the topic addressed, thus allowing the verification of the effectiveness of the control system and its importance in public institutions. Concluding that public entities must have an internal control system as a management tool within the institution.

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