The Quality Metric Design to Control Quality of Telecommunication Construction Project Using Internal Control Method

2019 ◽  
Author(s):  
Fenita Nabilah ◽  
Ika Arum Puspita ◽  
Wawan Tripiawan
Keyword(s):  
Internal Control ◽  
Control Method ◽  
Construction Project ◽  
Quality Metric ◽  
Control Quality

scholarly journals QUALITY METRIC DESIGN USING INTERNAL CONTROL METHOD TO CONTROL THE QUALITY OF FIBER OPTIC INSTALLATION PROJECT

2019 ◽  
Vol 3 (01) ◽  
pp. 1-5 ◽  
Author(s):  
Rizka Hasna Delvika ◽  
Imam Haryono ◽  
Devi Pratami ◽  
Ageak Raporte Bermano
Keyword(s):  
Internal Control ◽  
Fiber Optic ◽  
Control Method ◽  
Critical Path ◽  
Project Planning ◽  
Quality Metric ◽  
Control Quality ◽  
Critical Success ◽  
Success Criteria ◽  
Critical Activity

To provide internet network, one of public Telecommunication provider in Indonesia conduct several project related to fiber optic cable installation such as the STO Modernization Feeder project. In every project implementation, the company is concerned with quality in order to remain competitive with competitors. Deliverable which meets the project quality will produce the product in accordance with the requirements. STO Garut Feeder Modernization Project was experiencing delays which is caused by the non-conformity project deliverable to project specification during monitoring & controlling phase. At project planning, the quality metric was not designed, which can be used as a guideline for vendor in carrying out the project task and to assist the process of quality control. Quality metric design is carried out using internal control methods that can identify possible errors in each project activity and critical success criteria that define a successful activity that will be performed. Result shows that only 67.1% statement (critical success criteria) form critical activity is implemented. This result can answer why the project delay because the activity on critical path is mostly re-worked due to non-conformity issues.   Keywords—Quality, quality metric, internal control, control quality, telecommunication project

scholarly journals QUALITY METRIC DESIGN USING INTERNAL CONTROL METHOD TO CONTROL THE QUALITY OF FIBER OPTIC INSTALLATION PROJECT

2019 ◽  
Vol 3 (01) ◽  
pp. 1
Author(s):  
Rizka Hasna Delvika ◽  
Devi Pratami ◽  
Imam Haryono ◽  
Ageak Raporte Bermano
Keyword(s):  
Internal Control ◽  
Fiber Optic ◽  
Control Method ◽  
Critical Path ◽  
Project Planning ◽  
Quality Metric ◽  
Critical Success ◽  
Success Criteria ◽  
Critical Activity

To provide internet network, one of public Telecommunication provider in Indonesia conduct several project related to fiber optic cable installation such as the STO Modernization Feeder project. In every project implementation, the company is concerned with quality in order to remain competitive with competitors. Deliverable which meets the project quality will produce the product in accordance with the requirements. STO Garut Feeder Modernization Project was experiencing delays which is caused by the non-conformity project deliverable to project specification during monitoring & controlling phase. At project planning, the quality metric was not designed, which can be used as a guideline for vendor in carrying out the project task and to assist the process of quality control. Quality metric design is carried out using internal control methods that can identify possible errors in each project activity and critical success criteria that define a successful activity that will be performed. Result shows that only 67.1% statement (critical success criteria) form critical activity is implemented. This result can answer why the project delay because the activity on critical path is mostly re-worked due to non-conformity issues

METHODS ASSESSMENT QUALITY OF ACCOUNTING REPORTING AND MODELS OF THEIR MEASUREMENT

2020 ◽  
Vol 3 (3) ◽  
pp. 95-99
Author(s):  
E. H. ABU ◽  
Keyword(s):  
Internal Control ◽  
Stock Prices ◽  
Control Method ◽  
Financial Statements ◽  
Accounting Conservatism ◽  
Standardized Assessment ◽  
Accrual Quality ◽  
Indirect Measures

The article explores individual approaches used to measure and evaluate the quality of financial state-ments: standardized assessment, accrual-based models (accrual quality), Beneise models (M-Score), in-dexes - the internal control method and the degree of accounting conservatism. The reason for the great dependence on the use of indirect measures (proxies for the quality of financial statements or stock prices) is that some of the qualities of financial statements are unobservable.

The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality

2008 ◽  
Vol 83 (1) ◽  
pp. 217-250 ◽  
Author(s):  
Hollis Ashbaugh-Skaife ◽  
Daniel W. Collins ◽  
William R. Kinney ◽  
Ryan LaFond
Keyword(s):  
Internal Control ◽  
Strong Evidence ◽  
Control Problems ◽  
Cross Sectional ◽  
Accrual Quality ◽  
Control Quality ◽  
Internal Control Weaknesses ◽  
Abnormal Accruals ◽  
Internal Control Deficiencies

This paper investigates the effect of internal control deficiencies and their remediation on accrual quality. We first document that firms reporting internal control deficiencies have lower quality accruals as measured by accrual noise and absolute abnormal accruals relative to firms not reporting internal control problems. Second, we find that firms that report internal control deficiencies have significantly larger positive and larger negative abnormal accruals relative to control firms. This finding suggests internal control weaknesses are more likely to lead to unintentional errors that add noise to accruals than intentional misstatements that bias earnings upward. Third, we document that firms whose auditors confirm remediation of previously reported internal control deficiencies exhibit an increase in accrual quality relative to firms that do not remediate their control problems. Finally, we find firms that receive different internal control audit opinions in successive years exhibit changes in accrual quality consistent with changes in internal control quality. Collectively, our cross-sectional and intertemporal change tests provide strong evidence that the quality of internal control affects the quality of accruals.

Improved Model of an Intermediate Point Enthalpy Control System for Enhancing Boiler Efficiency

2018 ◽  
Vol 141 (2) ◽  
Author(s):  
Zihao Yang ◽  
Yanping Zhang ◽  
Wei Gao
Keyword(s):  
Control System ◽  
Control Method ◽  
Control Object ◽  
Stable Operation ◽  
Feed Water ◽  
Intermediate Point ◽  
Control Quality ◽  
Boiler Efficiency ◽  
Improved Model

Control quality of an once-through boiler’s water-fuel ratio (WFR) and main-steam temperature are heavily influenced by the control quality of the once-through boiler’s intermediate point enthalpy (IPE), and it is also related to the economic and stable operation of the a once-through boiler. In order to control the IPE in a better way and to increase boiler efficiency, an improved model of IPE control system was built in this paper, matlab/simulink is used to build the IPE control system model based on a 600 MW supercritical unit, and the mechanism model of the control object is built in the same time. The feedforward of the feed-water temperature is brought to this model to increase the control rate. The control method of amendments to the amount of coal and the control method of amendments to the amount of feed-water are combined by the means of fuzzy control to solve the problem of the contradiction of the responding speed of the IPE and the separation interface’s stability of the steam-water separator. The simulation results show that the improved control method has better control effect and higher boiler efficiency was obtained as well.

scholarly journals The Effects of Air Pollution on Firms’ Internal Control Quality: Evidence from China

2019 ◽  
Vol 11 (18) ◽  
pp. 5068 ◽  
Author(s):  
Siyi Liu ◽  
Daoguang Yang ◽  
Nian Liu ◽  
Xin Liu
Keyword(s):  
Air Pollution ◽  
Internal Control ◽  
Firm Value ◽  
Vital Role ◽  
New Era ◽  
Control Quality ◽  
Demographic Traits ◽  
The Board Of Directors ◽  
Institutional Costs

Research on the consequences of air pollution has tended to focus on the macro and environmental effects on human health, often ignoring micro effects. In this paper, we empirically investigate the micro-institutional costs of air pollution, and our results show that in China, firms’ internal control quality is significantly and negatively associated with the severity of air pollution in its home city and that the most significant effects of air pollutants are those of PM2.5 and SO2, confirming that air pollution incurs micro-institutional costs. We find that this effect varies depending on factors related to the environment, ownership structure, the demographic traits of the board of directors’ chairman, and employees. Further analysis indicates that air pollution can degrade the quality of accounting information, provoke agency problems, and lower firm value. This study reveals the micro-institutional costs of air pollution and identifies the mechanisms by which air pollution affects the quality of macroeconomic development. By so doing, this study enables China’s government and public to better its understanding of air pollution and recognize the value of the Blue-Sky Protection Campaign. This study also reinforces the importance of the transition toward a new economic mode based on “high-quality development,” which will play a vital role in China’s new era.

scholarly journals Product-market competition, internal control quality and audit opinions. Evidence from Chinese listed firms

2020 ◽  
Vol 23 (1) ◽  
pp. 102-112
Author(s):  
Ling Zhang ◽  
Wen Chen ◽  
WUN HONG SU
Keyword(s):  
Internal Control ◽  
Market Competition ◽  
Product Market ◽  
Product Market Competition ◽  
Certified Public Accountant ◽  
Listed Firms ◽  
Control Quality ◽  
Audit Opinions ◽  
Public Accountant

Sobre la base de los datos de las empresas que cotizan en los mercados bursátiles A de Shangai y Shenzhen entre 2007 y 2015, este estudio examina las relaciones entre la calidad del control interno, la competencia en el mercado de productos y las opiniones de auditoría. Los resultados empíricos revelan que (1) cuanto mejor sea la calidad del control interno de las empresas que cotizan en bolsa, más probable es que un contador público certificado emita una opinión sin modificaciones; (2) la competencia en el mercado de productos se asocia positivamente con las opiniones sin modificaciones; (3) la competencia en el mercado de productos debilita la relación positiva entre la calidad del control interno de las empresas que cotizan en bolsa y la probabilidad de que un contador público certificado emita una opinión sin modificaciones; y (4) el impacto significativo de la competencia en el mercado de productos sobre la relación entre el control interno de la calidad y las opiniones sin modificaciones sólo existe en las industrias no monopolísticas. Based on data on listed firms in the Shanghai and Shenzhen A-share stock markets from 2007 to 2015, this study examines the relations among the quality of internal control, product-market competition and audit opinions. The empirical results reveal that (1) the better the quality of the internal control of listed firms is, the more likely a certified public accountant will be to issue a unmodified opinion; (2) the product-market competition is positively associated with unmodified opinions; (3) the product-market competition weakens the positive relation between the quality of the internal control of listed firms and the likelihood that a unmodified opinion will be issued by a certified public accountant; and (4) the significant impact of product-market competition on the relation between internal control quality and unmodified opinions exists only in non-monopoly industries.

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