scholarly journals Pengaruh gaya kepemimpinan dan system Pengendalian intern terhadap anggaran berbasis Kinerja pada blu universitas mataram

2015 ◽  
Vol 1 (2) ◽  
Author(s):  
Sri Wahyulina ◽  
Biana Adha Inapty
Keyword(s):  
Control System ◽  
Leadership Style ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Service Agency ◽  
Internal Control System ◽  
The University

This study aimed to examine the influence of leadership style and internal control system to the implementation of Performance-based budgeting. The study population is an administrative officer who works at the University BLU environment. The sampling technique in this research using purposive sampling method, which is only the employees associated with the implementation of performance-based budgeting, starting from preparation to budget accountability. Data obtained by distributing questionnaires to 50 respondents who fit into the criteria of the samples. Analysis of data using Multiple Linear Regression Analysis. The results showed that the style of leadership and internal control system has positive influence on the implementation of performance-based budgeting. The better the leadership style accepted by subordinates, and the better the internal control system implemented in the management of financial institutions, the better the application of performance-based budgeting at the University of Mataram BLU. The implications of this study can explain the importance of leadership style factors, and internal control system in supporting the implementation of performance-based budgeting. As explained in the Theory X and Y.Keywords : performance-based budgeting, leadership style, internal control system, Public service agency.

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.

PENGARUH KOMITMEN ORGANISASIONAL, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL (Survey Pada SKPD Sumbawa Dan Sumbawa Barat)

2017 ◽  
Vol 4 (2) ◽  
pp. 67
Author(s):  
Lukmanul Hakim ◽  
Thatok Asmony ◽  
Biana Adha Inapty
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Leadership Style ◽  
Internal Control ◽  
Sampling Technique ◽  
Positive Influence ◽  
P Value ◽  
Linear Regression Method ◽  
Managerial Performance ◽  
Internal Control System

<pre><em>This study was conducted to examine the effect of organizational commitment</em><em>,</em><em> the internal control system of government</em><em>,</em><em> and the leadership style of the performance of managerial work unit area in Sumbawa and Sumbawa Regency Government of West</em><em>. </em><em>The</em><em> </em><em>sampling technique used purposive sampling.</em><em> </em><em>The</em><em> data were analyzed using multiple linear regression method. Results based on test data analysis showed that the p-value variable organizational commitment and internal control system of government has positive influence on managerial performance</em><em>. </em><em>While the leadership style variable did not show any effect on managerial performance</em><em>. </em><em>Based on the value of the F test showed that the variables of organizational commitment</em><em>, </em><em>the internal control system of government and leadership style were simultaneously had positive effect on managerial performance.</em><em></em></pre>

scholarly journals PENGARUH KUALITAS PENGELOLA KEUANGAN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA INSPEKTORAT PEMERINTAH KOTA MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Sinambow Gloria Injilita Bulan ◽  
Jantje J. Tinangon ◽  
Lidia Mawikere
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Pearson Correlation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Control ◽  
Internal Control System ◽  
The Government

The government's internal control system, in achieving the effectiveness of regional financial management, is required by the government apparatus (financial manager), and should be able to provide adequate assurance. This study aims to determine the effect of the quality of financial managers on the effectiveness of local financial management and the influence of internal control systems of government on the effectiveness of local financial management. This study uses the method of Pearson Correlation. In this study did not use the sample but took the population of all auditors including also functional apparatus as many as 45 people. Data were analyzed using multiple linear regression analysis with SPSS. The result of the research shows that there is a significant influence between the quality of financial manager and the government's internal control system on the effectiveness of local financial management.Keywords: quality of financial manager, internal government control system, effectiveness of regional financial management

scholarly journals Pengaruh Tingkat Pendidikan, Pengalaman Kerja, Independensi, dan Gaya Kepemimpinan terhadap Efektivitas SPI BUMD Kota Denpasar

2019 ◽  
pp. 1498
Author(s):  
I Gede Yoga Trisna Widya ◽  
I Gde Ary Wirajaya
Keyword(s):  
Control System ◽  
Leadership Style ◽  
Internal Control ◽  
Work Experience ◽  
Linear Regression Analysis ◽  
Survey Method ◽  
Level Of Education ◽  
Control Units ◽  
Internal Control System ◽  
Education Work

This study aims to obtain empirical evidence of the influence of the level of education, work experience, independence, and leadership style on the effectiveness of the Denpasar City BUMD Internal Control System. The method of data collection in this study is a survey method. The population is 32 Internal Control Units in 3 (three) BUMD in Denpasar City. The sampling method uses a saturated sample technique, so that the sample used was 32 Internal Control Units. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate the level of education, work experience, independence, and leadership style partially have a positive effect on the effectiveness of the Denpasar City BUMD Internal Control System. Keywords: Level of Education, Work Experience, Independence, Leadership Style, Effectiveness of the Internal Control System

scholarly journals Good Government Governance, Pengendalian Intern, Komitmen Organisasi, Gaya Kepemimpinan dan Kinerja Organisasi Perangkat Daerah

2021 ◽  
Vol 31 (3) ◽  
pp. 746
Author(s):  
Putu Yoga Ananta Pratyaksa ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Organizational Commitment ◽  
Organizational Performance ◽  
Leadership Style ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Good Government ◽  
Government Governance

The application of the principles of Good Government Governance, internal control, organizational commitment, and leadership style is very important in organizational management. This study aims to obtain empirical evidence of the effect of Good Government Governance, intellectual control, organizational commitment, and leadership style on the performance of regional apparatus organizations (OPD) in Karangasem Regency. This study uses a quantitative approach using primary data. The sampling method used was saturated sampling technique. The sample used is 3 employees in each regional apparatus organization (OPD) with a total of 32 (OPD). The analysis technique used in this research is multiple linear regression analysis. Based on the results of this study, it shows that the influence of Good Government Governance, internal control, organizational commitment, and leadership style has a positive effect on the organizational performance of OPD Karangasem Regency. Keywords: Good Government Governance; Internal Control; Organizational Commitment; Organizational Performance Leadership Style.

scholarly journals Kompetensi Pengelola Anggaran, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Internal Dan Akuntabilitas Laporan Keuangan Di Kementerian Pertahanan Indonesia

2018 ◽  
Vol 5 (01) ◽  
pp. 26-36
Author(s):  
Dewi Sundari ◽  
J.M.V Mulyadi
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Primary Data ◽  
Internal Control System ◽  
Directorate General ◽  
The Republic

ABSTRACT This research is conducted to see the influence of several variables that determine the accountability of financial statement in Directorate General of Defence Potential, Ministry of Defence of The Republic of Indonesia. The variables studied were the influence of the competence of budget personnel, the utilization of information technology, and the application of government internal control system. The data collection techniques of this research is used a questionnaire survey with primary data sources and the statistical methods used to test the hypotheses is multiple linear regression analysis. The result of this research are the competence of budget personnel and the application of government internal control system do not influence accountability of financial statement but utilization of information technology have influence positive and significantly to accountability of financial statement in Directorate General of Defence Potential, Ministry of Defence of The Republic of Indonesia. ABSTRAK Penelitian ini dilaksanakan untuk melihat pengaruh dari beberapa variabel yang menentukan akuntabilitas laporan keuangan pada Direktorat Jenderal Potensi Pertahanan Kementerian Pertahanan Republik Indonesia. Variabel yang diteliti antara lain pengaruh kompetensi pengelola anggaran, pemanfaatan teknologi nformasi, dan penerapan sistem pengendalian internal pemerintah. Teknik pengumpulan data penelitian ini menggunakan teknik survei kuesioner dengan metode statistik yang digunakan untuk menguji hipotesis adalah melalui metode analisis regresi linear berganda. Hasil dari Penelitian ini antara lain variabel kompetensi pengelola anggaran dan penerapan sistem pengendalian internal pemerintah tidak berpengaruh terhadap akuntabilitas laporan keuangan sedangkan variabel pemanfaatan teknologi informasi terbukti berpengaruh positif dan signifikan terhadap akuntabilitas laporan keuangan Direktorat Jenderal Potensi Pertahanan Kementerian Pertahanan Republik Indonesia. JEL Classification: M40, J24

scholarly journals Kompetensi Pengelola Anggaran, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Internal Dan Akuntabilitas Laporan Keuangan Di Kementerian Pertahanan Indonesia

2018 ◽  
Vol 5 (01) ◽  
pp. 26-36
Author(s):  
Dewi Sundari ◽  
J.M.V Mulyadi
Keyword(s):  
Information Technology ◽  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Primary Data ◽  
Internal Control System ◽  
Directorate General ◽  
The Republic

ABSTRACT This research is conducted to see the influence of several variables that determine the accountability of financial statement in Directorate General of Defence Potential, Ministry of Defence of The Republic of Indonesia. The variables studied were the influence of the competence of budget personnel, the utilization of information technology, and the application of government internal control system. The data collection techniques of this research is used a questionnaire survey with primary data sources and the statistical methods used to test the hypotheses is multiple linear regression analysis. The result of this research are the competence of budget personnel and the application of government internal control system do not influence accountability of financial statement but utilization of information technology have influence positive and significantly to accountability of financial statement in Directorate General of Defence Potential, Ministry of Defence of The Republic of Indonesia. ABSTRAK Penelitian ini dilaksanakan untuk melihat pengaruh dari beberapa variabel yang menentukan akuntabilitas laporan keuangan pada Direktorat Jenderal Potensi Pertahanan Kementerian Pertahanan Republik Indonesia. Variabel yang diteliti antara lain pengaruh kompetensi pengelola anggaran, pemanfaatan teknologi nformasi, dan penerapan sistem pengendalian internal pemerintah. Teknik pengumpulan data penelitian ini menggunakan teknik survei kuesioner dengan metode statistik yang digunakan untuk menguji hipotesis adalah melalui metode analisis regresi linear berganda. Hasil dari Penelitian ini antara lain variabel kompetensi pengelola anggaran dan penerapan sistem pengendalian internal pemerintah tidak berpengaruh terhadap akuntabilitas laporan keuangan sedangkan variabel pemanfaatan teknologi informasi terbukti berpengaruh positif dan signifikan terhadap akuntabilitas laporan keuangan Direktorat Jenderal Potensi Pertahanan Kementerian Pertahanan Republik Indonesia. JEL Classification: M40, J24

scholarly journals Pengaruh Kompetensi SDM, Moralitas, Whistleblowing dan SPI Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa

2019 ◽  
Vol 29 (3) ◽  
pp. 1117
Author(s):  
Luh Sri Isa Dewi Jayanti ◽  
Ketut Alit Suardana
Keyword(s):  
Control System ◽  
Control Systems ◽  
Human Resource ◽  
Internal Control ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Fraud Prevention ◽  
Census Methods ◽  
Internal Control System

The purpose of this study was to empirically examine the effect of human resource competence, morality, whistleblowing and internal control systems on fraud prevention in partial village financial management. This research was conducted in 27 Dinas Villages in Denpasar City using total or census methods. Respondents used were 108 people. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that human resource competence, morality, whistleblowing, and internal control systems have a positive effect on fraud prevention in village financial management. This means, with the competence of human resources, good morality and a strong internal control system, it can prevent fraud in the management of village finances. Keywords : Human Resource Competence; Morality; Whistleblowing; Internal Control System; Fraud.

scholarly journals Kecenderungan Kecurangan (Fraud) yang Dipersepsikan Melalui Keadilan Organisasi dan Peran Sistem Pengendalian Intern

2021 ◽  
Vol 16 (2) ◽  
pp. 142-152
Author(s):  
Lisa Amelia Herman ◽  
Syafira Ramadhea Jr
Keyword(s):  
Control System ◽  
Organizational Justice ◽  
Internal Control ◽  
Negative Impact ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Internal Control System ◽  
Banking Business ◽  
Branch Office

Public trust is the main capital of the banking business in carrying out its function of collecting and distributing public funds. Bank management must make efforts to maintain and maintain this trust in order to gain sympathy from prospective customers, such as obeying existing regulations and not making mistakes that cause irregularities and fraud. Fraud can be carried out by internal or external parties. One of the motivations for someone to commit fraud is a sense of justice. An individual who feels that he is being treated unfairly tends to act against the goals of the organization. In addition, the ineffectiveness of the internal control system allows opportunities to commit fraud that will have a negative impact on the company. This study aims to determine the effect of organizational justice and the role of the internal control system on fraud. Respondents as many as 164 employees of the main branch office of a government bank in the city of Padang were used as samples. The method that will be applied to analyze the data is multiple linear regression analysis with SPSS v.25 program. The results show that organizational justice and the role of the internal control system affect organizational fraud. This research can have implications for organizations to provide behavioral justice for each employee so that employee intentions to commit fraud can be avoided.

scholarly journals PENGENDALIAN INTERN PEMERINTAH DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA INSTANSI PEMERINTAH DI KOTA BENGKULU ( Studi Pada OPD Kota Bengkulu )

2019 ◽  
Vol 8 (3) ◽  
pp. 145-154
Author(s):  
Nur Cholis ◽  
Fadli Fadli
Keyword(s):  
Information Technology ◽  
Control System ◽  
Significant Influence ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accountability ◽  
Significance Level ◽  
Internal Control System ◽  
Government Institution

This research is a quantitative research that aims to see whether there is influence of information technology utilization, internal control system of government and public accountability to performance of government institution. This study uses the Organization of Regional Devices (OPD) Bengkulu City as a sample of research. The sample selection in this research is done by using purposive sampling method. Hypothesis testing in this study used Multiple Linear Regression Analysis with the help of SPSS program and 5% significance level (0,05). The result of the test is 1) there is significant influence of the utilization of information technology to the performance of government institution, 2) there is significant influence of internal control system of government performance of government institution, 3) there is significant influence of public accountability to performance of government institution.Key Words: Technology, System, Accountability, Government

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