scholarly journals Perception of civil servant’s on APIP capability as moderating vari-able on the relationship between the implementation of SPIP and SAKIP (Study on Salatiga City Government)

2020 ◽  
Vol 10 (2) ◽  
pp. 183
Author(s):  
Limpat Akbar Yudanto ◽  
David Adechandra Ashedica Pesudo
Keyword(s):  
Regression Analysis ◽  
Cross Section ◽  
Internal Control ◽  
Civil Servants ◽  
City Government ◽  
Primary Data ◽  
Internal Auditor ◽  
Internal Control System ◽  
Independent Variable ◽  
The Relationship

This study discusses the government’s accountability performance. This study tried to obtain the evidence on the effect of SPIP (internal control system) Implementation on the SAKIP (accountability performance) implementation and APIP (internal auditor) Capability can strengthen the relationship between SPIP Implementation and SAKIP Implementation. This study helps to improve comprehension of the importance of the implementation of SPIP and the implementation of SAKIP to improve accountability performance as government and the importance of APIP capability can affect the relationship between the implementation of SPIP and SAKIP. It used the sampe consisting of 322 civil servants of Salatiga City Government. The variables used in this study include the dependent variable-SAKIP Implementation, the independent variable-SPIP Implementation, and the moderating variable-APIP Capability. This study uses primary data obtained from civil servants of Salatiga City Government. This data is a cross-section in the form of questionnaires using Moderated Regression Analysis with SPSS. The results show that SPIP Implementation affects SAKIP Implementation and APIP Capability strengthen the relationship between SPIP Implementation and SAKIP Implementation.

scholarly journals PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI APARATUR PEMERINTAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Pada Organisasi Perangkat Daerah di K

2019 ◽  
Vol 4 (2) ◽  
pp. 196-209
Author(s):  
Euis Mardiyatul Fauziyah
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Financial Statements ◽  
City Government ◽  
Financial Accounting ◽  
Primary Data ◽  
Accounting System ◽  
Internal Control System

This study aims to examine the Influence of Regional Financial Accounting Systems, Competence of the Government Aaparatur, and Use of Information Technology on the Quality of Local Government Financial Reports with Internal Control Systems as moderating variables. The data used in this study is primary data. Methods of collecting data using questionnaires distributed to respondents. The questionnaire was distributed to 64 Serang City Government Organization employees involved in the process of preparing financial statements. The data analysis method used in this study is the Moderated Regression Analysis (MRA). The results of this study indicate that the influence of the Regional Financial Accounting System has a positive and significant effect on the quality of the Regional Government's Financial Statements, Competency of Government Officials does not have a positive and significant effect on the quality of the Regional Government's Financial Statements, and the Utilization of Information Technology has no positive and significant effect on the quality of the Government's Financial Statements. Area. The results of this study also indicate that the Internal Control System moderates the relationship between the Effects of the Regional Financial Accounting System, while the Internal Control System is not able to moderate the Effect of Competency of Government Apparatuses, and the Utilization of Information Technology on the Quality of Regional Government Financial Statements.

scholarly journals An Applied Valuation of the Association among Internal and External Auditors

2018 ◽  
pp. 122-129
Author(s):  
Dr. Alhassan Haladu ◽  
Mohammed Haliru Beri
Keyword(s):  
Public Sector ◽  
Internal Control ◽  
Primary Data ◽  
Internal Auditor ◽  
Face To Face ◽  
External Auditors ◽  
The Public ◽  
Internal Control System ◽  
External Auditor

The study examines the cooperation between internal and external auditors in discharging duties and upholding organizational objectives. The aim is to know how the internal auditor relates with the external auditor once appointed and especially during the process of carrying out his/her duties. To achieve this primary data was collected through face-to-face interview from Mike Ukueje & Co. which is the case study of this research. The result showed that both the internal auditor and external auditor work in the interest of the organization through emphasis on the internal control system even though they are guided in their duties by the articles of association (internal auditor) and CAMA 2004 (external auditor). In the private sector external auditors are welcome whole heartedly by their internal counterpart, while in the public sector they are treated with suspicion and prejudice. For this reason it is advisable to enlighten the public sector more on the responsibilities of the external auditor.

scholarly journals The Impact of a Procurement Implementation and Government Internal Control System on Goods/Services Procurement Fraud Prevention by Using Organization Ethical Culture as a Moderating Variable

2019 ◽  
Vol 15 (1) ◽  
pp. 69-81
Author(s):  
Arasy Ghazali Akbar
Keyword(s):  
Regression Analysis ◽  
Control System ◽  
Internal Control ◽  
Ethical Culture ◽  
Fraud Prevention ◽  
Purposive Sampling ◽  
Goods And Services ◽  
Internal Control System ◽  
The Impact ◽  
The Relationship

Abstract                                                                                     This study aims to empirically examine and prove the organization's ethical culture moderating impact on the relationship between e-procurement implementation and the government's internal control system with fraud prevention in procuring goods and services. Based on the purposive sampling method, 55 obtained samples were analyzed by using moderated regression analysis. The results show several findings, first, implementation of e-procurement has a significant effect on fraud prevention. Second, the government's internal control system has a significant effect on fraud prevention. The third and fourth findings indicate that the organization ethical culture is supported as a moderating variable. Keywords: e-procurement, government’s internal control system, organization ethical culture, fraud preventionPengaruh Implementasi E-Procurement dan Sistem Pengendalian Internal Pemerintah terhadap Pencegahan Fraud Pengadaan Barang/Jasa dengan Budaya Etis Organisasi sebagai PemoderasiAbstrakPenelitian ini bertujuan untuk menguji dan membuktikan secara empiris efek moderasi budaya etis organisasi terhadap hubungan implementasi e-procurement dan sistem pengendalian internal pemerintah dengan pencegahan fraud pengadaan barang dan jasa. Berdasarkan metode purposive sampling diperoleh 10 sampel OPD yang dianalisis dengan menggunakan moderated regression analysis. Hasil menunjukkan beberapa temuan, pertama implementasi e-procurement berpengaruh terhadap pencegahan fraud. Kedua, sistem pengendalian internal pemerintah berpengaruh terhadap pencegahan fraud. Temuan ketiga dan keempat menunjukkan bahwa budaya etis organisasi terdukung sebagai variabel moderasi. Kata Kunci: e-procurement, sistem pengendalian internal pemerintah, budaya etis organisasi, pencegahan fraud.

scholarly journals Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Daerah

2018 ◽  
Vol 23 (1) ◽  
pp. 11-30
Author(s):  
Zelda Triyani ◽  
Chara Pratami Tidespania Tubarad
Keyword(s):  
Information System ◽  
Control System ◽  
Internal Control ◽  
Accounting Information ◽  
Field Research ◽  
City Government ◽  
Primary Data ◽  
System Implementation ◽  
Accounting Information System ◽  
Internal Control System

This study aim to examine the effect of accounting information system and internal control system implementation to the quality of financial report of regional device organization (OPD) in Bandar Lampung and Metro City. The population of this study is the regional services in the Bandar Lampung and Metro City Government environment (18 OPD) with 108 respondents determined by purposive sampling method. The data used are primary data collected using questionnaire through field research. Based on statistical analyzing using SmartPLS, this study found that accounting information system and internal control system implementation affects the financial reports of regional device organization (OPD) in the Bandar Lampung and Metro City Government.

scholarly journals Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable

Economies ◽  
2022 ◽  
Vol 10 (1) ◽  
pp. 26
Author(s):  
Sugeng Wahyudi ◽  
Tarmizi Achmad ◽  
Imang Dapit Pamungkas
Keyword(s):  
Control System ◽  
Internal Control ◽  
Study Data ◽  
Primary Data ◽  
Survey Method ◽  
Moral Sensitivity ◽  
Central Java ◽  
Internal Control System ◽  
The Village ◽  
The Relationship

This study aims to examine the effectiveness of the internal control system, appropriate compensation, and the competency of the village apparatus regarding the prevention of village fund fraud with moral sensitivity as a moderating variable. This research is a quantitative method using hypothesis–inference to answer exploratory, descriptive, explanatory, and predictive analysis questions. Primary data are mainly used in this study. Data were collected using a survey method in a questionnaire with questions given to respondents to collect information. The sample of this research is the village office in 16 (sixteen) districts in Sumowono, Semarang Regency, Central Java, Indonesia, with 289 participants. Data analysis was carried out using Warp-PLS 7.0 application software. The results showed that the village apparatus’s internal control system, appropriate compensation, and competency prevented village fund fraud. Furthermore, the novelty of this research is to add a moderating variable, moral sensitivity, which can strengthen the relationship between the internal control system, appropriate compensation, and competency of the village apparatus regarding the prevention of village fund fraud.

scholarly journals The Effect of Effectiveness of Advertising Tax Collection and Material Compliance with Regional Revenue of Gorontalo

2019 ◽  
Vol 16 (2) ◽  
pp. 179-193
Author(s):  
Ismet Sulila
Keyword(s):  
Regression Analysis ◽  
Control System ◽  
Data Analysis ◽  
Internal Control ◽  
Quantitative Method ◽  
Primary Data ◽  
Positive Coefficient ◽  
Tax Collection ◽  
Internal Control System ◽  
Data Source

The research aimed to find out the Effect of Effectiveness of Advertisement Tax Collection and Material Compliance towards Local Own-Source Revenue (hereinafter referred to as PAD) of Gorontalo. The approach used in this research was a quantitative method. The data source of this research was primary data performed by distributing a questionnaire to respondents who have met the research samples standard. The technique of data analysis used multiple regression analysis by using SPSS program assistance. The findings of the research showed that (1) the effectiveness of advertisement tax collection had a positive and significant effect on the PAD in Gorontalo. (2) The material compliance had a positive and significant effect on the PAD in Gorontalo. The meaning of the positive coefficient showed that the higher material compliance would lead to the more optimal PAD. (3) The effectiveness of advertisement tax collection and material compliance, simultaneously, had a significant effect on the PAD in Gorontalo. The value of determination coefficient was 0,728 or it meant 72,8% of PAD in Gorontalo variability could be explained by the effectiveness of advertisement tax collection and material compliance, whereas the rest 27,2% could be explained by other variables excluded in this research such as factors which encompassed knowledge, integrity, motivation at work, discipline at work, internal control system, organizational commitment, and work ethic.

scholarly journals THE EFFECT OF BIOGRAPHICAL CHARACTERISTICS AND CULTURAL DIVERSITY ON PERFORMANCE (Survey: Civil Servants of Lubuk Linggau Government)

2014 ◽  
Vol 13 (2) ◽  
Author(s):  
Maulana .
Keyword(s):  
Regression Analysis ◽  
Cultural Diversity ◽  
Multiple Regression Analysis ◽  
Civil Servants ◽  
City Government ◽  
Validity And Reliability ◽  
Independent Variables ◽  
Data Collector ◽  
Dependent Variables ◽  
The Relationship

This research was done in order to investigate the effect of Biographical Characteristics and Cultural Diversity on Performance in Civil Servants of Lubuk Linggau government. There were two variables in this research. The independent variables were Biographical Characteristics (X1)), Cultural Diversity (X2). The dependent variable was the performance of Civil Servants in Lubuk Linggau government. The objectives of this research were: a) to investigate the effect of Biographical Characteristics (X1), Cultural Diversity (X2) toward the performance of Civil Servants in Lubuk Linggau government, and b) to investigate which dominant independent variables affected the Performance of Civil Servants in Lubuk Linggau.government. The method used in this research was causal. The number of sample in this research was 100 Civil Servants in Lubuk Linggau government. The data were collected through questionnaire. Before the test of influence, the test on validity and reliability was conducted to see the level of validity and instrument trusted which can be used as a data collector. To Measure the relationship between variables, multiple regression analysis was used. Based on the analysis results, it was found that variables Biographical Characteristics (X1)), Cultural Diversity (X2) were altogether affected significantly on the Performance of Civil Servants in Lubuk Linggau government. The variation of dependent variables changes (performance) affected by independent variables were Biographical Characteristics (X1)), Cultural Diversity (X2) was 64.4 percent (R2 = 0.644) while the rest which was 35.6 percent was affected by other variables. It means that if the changes were done together, it would affect the Performance of Civil Servants in Lubuk Linggau government which was 64.4 percent. The Result in this research, the independent variables of Biographical Characteristics (X1), Cultural Diversity (X2) partially and simultaneously affected the Performance of Civil Servants in Lubuk Linggau City government.

scholarly journals MODERATION OF INTERNAL CONTROL SYSTEM IN THE RELATIONSHIP BETWEEN INTERNAL AUDITOR COMPETENCE AND ORGANIZATIONAL JUSTICE OF FRAUD PREVENTION

2020 ◽  
Vol 9 (1) ◽  
pp. 85-108
Author(s):  
Sitti Marwa Kharie ◽  
Herman Darwis
Keyword(s):  
Control System ◽  
Organizational Justice ◽  
Internal Control ◽  
Absolute Difference ◽  
Internal Auditor ◽  
Fraud Prevention ◽  
Internal Control System ◽  
Multistage Sampling ◽  
The Relationship ◽  
Simple Regression

This research aimed to known the effect of internal auditor competence and the justice organization toward prevention of fraud with internal control system as moderate variable. The population of this research is Government Internal Controlling (APIP) in Inspektorat of North Moluccas. The method of taken sample is used multistage sampling. The technique which used to examine the hypotesa is simple regression and examine moderate variable used absolute difference value test.The result of this research is to show that internal auditor competence affect to prevention fraud justice organization is not affect to prevention fraud, internal control system can moderate internal auditor competence to prevention fraud, while the justice organization is not affect to prevention fraud which moderated by internal control system.

Analisa Pemilihan Moda Transportasi Umum Rute Tanjung Karang – Bandara Radin Inten II Dengan Stated Preference dan Uji Crame’s V

2018 ◽  
Vol 2 (2) ◽  
pp. 137
Author(s):  
Muhammad Abi Berkah Nadi
Keyword(s):  
Regression Analysis ◽  
Utility Function ◽  
Stated Preference ◽  
Technical Analysis ◽  
Chi Square ◽  
Time Headway ◽  
Independent Variable ◽  
The Relationship ◽  
Selection Of

Radin Inten II Airport is a national flight in Lampung Province. In this study using the technical analysis stated preference which is the approach by conveying the choice statement in the form of hypotheses to be assessed by the respondent. By using these techniques the researcher can fully control the hypothesized factors. To determine utility function for model forecasting in fulfilling request of traveler is used regression analysis with SPSS program. The analysis results obtained that the passengers of the dominant airport in the selection of modes of cost attributes than on other attributes. From the result of regression analysis, the influence of independent variable to the highest dependent variable is when the five attributes are used together with the R square value of 8.8%. The relationship between cost, time, headway, time acces and service with the selection of modes, the provision that states whether or not there is a decision. The significance of α = 0.05 with chi-square. And the result of Crame's V test average of 0.298 is around the middle, then the relationship is moderate enough.

Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Pemerintah Daerah

2021 ◽  
Vol 2 (2) ◽  
pp. 100-109
Author(s):  
Mattoasi Mattoasi ◽  
Didiet Pratama Musue ◽  
Yaman Rauf
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Quantitative Research ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Quantitative Research Methods ◽  
Internal Control System ◽  
The Government

PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).  

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