scholarly journals effect of internal control on organizational performance in the telecommunications industry in South South and South East Nigeria

2021 ◽  
Vol 4 (1) ◽  
pp. 78-97
Author(s):  
Esther Simon
Keyword(s):  
Risk Assessment ◽  
Organizational Performance ◽  
Internal Control ◽  
Simple Random Sampling ◽  
Telecommunications Industry ◽  
Multiple Regression Model ◽  
Positive Influence ◽  
Control Environment ◽  
Analysis Technique ◽  
Alternative Hypotheses

The study focused on effect of admin internal control on performance in telecommunications industry in South South and South East Nigeria. The study employed a descriptive survey research design. Instrument adopted for the study is a structured questionnaire based on simple random sampling method. In addition, interview was also employed to serve as a compliment for the questionnaire. Reliability of the research instrument was tested using the Cronbach Alpha method which revealed that the instrument is reliable. The result of Durbin Watson revealed that the data is free from autocorrelation. Data analysis was done using both descriptive and inferential analysis technique. Descriptive statistics was used to give insight on the respondents profile while inferential statistics was used in the conducting of hypotheses. The two research questions for the study were analyzed using multiple regression model. The study shows that the two null hypotheses were rejected while the two alternative hypotheses were accepted (organization’s internal control environment (p=0.000<0.05, ?=0.890) and risk assessment (p=0.000<0.05, ?=0.242); The study concluded that organization’s internal control environment and  risk assessment, has a positive influence on organizational performance.

scholarly journals Administrative internal control system and performance effect

2021 ◽  
Vol 6 ◽  
pp. 169-193
Author(s):  
Odita Anthony O ◽  
Daniels Christopher ◽  
Obire Jennifer ◽  
Eneh Chinedu
Keyword(s):  
Risk Assessment ◽  
Organizational Performance ◽  
Internal Control ◽  
Simple Random Sampling ◽  
Telecommunications Industry ◽  
Multiple Regression Model ◽  
Positive Influence ◽  
Control Environment ◽  
Performance Effect ◽  
Information And Communication

The study focused on effect of admin internal control on performance in telecommunications industry in South South and South East Nigeria. The study employed a descriptive survey research design. Instrument adopted for the study is a structured questionnaire based on simple random sampling method. In addition, interview was also employed to serve as a compliment for the questionnaire. Reliability of the research instrument was tested using the Cronbach Alpha method which revealed that the instrument is reliable. The result of Durbin Watson revealed that the data is free from autocorrelation. Data analysis was done using both descriptive and inferential analysis technique. Descriptive statistics was used to give insight on the respondents profile while inferential statistics was used in the conducting of hypotheses. The five research questions for the study were analyzed using multiple regression model. The study shows that the five null hypotheses were rejected while the five alternative hypotheses were accepted (organization’s internal control environment (p=0.000<0.05, ?=0.890); risk assessment (p=0.000<0.05, ?=0.242); control activities (p=0.001<0.05, ?=0.092); information and communication (p=0.000<0.05, ?=0.115); monitoring (p=0.000<0.05, ?=0.307)). The study concluded that organization’s internal control environment, risk assessment, control activities, information and communication, and monitoring aid and has a positive influence on organizational performance.

scholarly journals The Impact of Internal Control on Performance of Small and Medium-Sized Enterprises in an Emerging Economy

2021 ◽  
Vol 16 (2) ◽  
pp. 367-389
Author(s):  
Nguyen To Tam ◽  
◽  
Le Anh Tuan ◽  
Keyword(s):  
Risk Assessment ◽  
Organizational Performance ◽  
Internal Control ◽  
Communication Systems ◽  
Emerging Economy ◽  
Positive Influence ◽  
Control Environment ◽  
Information And Communication ◽  
Monitoring Activities ◽  
The Impact

This research studied the impact of internal control on financial performance of small and medium-sized enterprises (SMEs) in an emerging economy. The studying framework was derived from the Agency Theory to examine the relationship between internal control and organizational performance in SMEs. The paper used a survey and non-probability sampling and applied regression analysis to assess this effect on SMEs in Hanoi, Vietnam. Internal control consisted of five elements (including control environment, risk assessment, control activities, information and communication systems, and monitoring activities) by COSO. SME’s performance was measured by ROA primarily. This research analyzed data using SPSS and SmartPLS softwares. Using a sample of 94 respondents, the results show that the control environment which is a dimension of internal control has a positive influence on the performance of SMEs in this case. Other dimensions of internal control that are control activities, information and communication system, risk assessment, and monitoring activities showed insignificant impacts on performance of SMEs but the results still give some meaningful insights for SMEs in Vietnam. The results of this paper provide practical insights on the role of internal control for researchers and business managers. Keywords: internal control, performance, small and medium-sized enterprises

scholarly journals Kepatuhan Pengendalian Intern dan Perilaku Etis Karyawan di PT. Intan Bali Cargo International

2021 ◽  
Vol 31 (12) ◽  
pp. 3221
Author(s):  
I Made Surya Widhi Wibawa ◽  
I Ketut Suryanawa
Keyword(s):  
Risk Assessment ◽  
Internal Control ◽  
Ethical Behavior ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Control Environment ◽  
Analysis Technique ◽  
Information And Communication ◽  
Freight Forwarding ◽  
A Company

PT. Intan Bali Cargo International is a company engaged in the international freight forwarding industry. This study aims to analyze the influence of the control environment, risk assessment, control activities, information & communication and monitoring to ethical behavior of employees at PT. Intan Bali Cargo International. The sample was determined using the purposive sampling method so that 47 respondents were selected as the sample. Multiple linear regression analysis technique was used to analyze the data. The results of the analysis show that the control environment, risk assessment, control activities, information and communication, and monitoring have a positive and significant effect on the ethical behavior of employees at PT. Intan Bali Cargo International. These results indicate that the higher the level of internal control compliance, the ethical behavior of employees in the company will also increase. Keywords : Control Environment; Risk Assessment; Control Activities; Information and Communication; Monitoring.

PENGARUH PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN PADA DIVISI PELAYANAN MEDIS DI RUMAH SAKIT JEMBER KLINIK

2015 ◽  
Vol 13 (2) ◽  
pp. 57 ◽  
Author(s):  
Farisa Lailatul Maharani ◽  
Septarina Prita Dania Sofianti ◽  
Siti Maria Wardayanti
Keyword(s):  
Risk Assessment ◽  
Internal Control ◽  
Employee Performance ◽  
Positive Influence ◽  
Coefficient Of Determination ◽  
Control Environment ◽  
Test Results ◽  
Variable Control ◽  
Information And Communication ◽  
Positive Effect

This study was conducted to examine the effect of variable control environment, risk assessment, control activities, information and communication, and monitoring the performance of employees. The population in this study were all employees of the division of medical services at the Hospital Clinic Jember. The total sample for the population of employees is determined by using a formula of Taro Yamane. The number of samples used by researchers based on a calculation of the total 44 samples. Questionnaires tested the validity, reliability and test for normality. Test equipment used in this study using classic assumption test which includes heteroscedasticity test and test multicoloniarity. From the test results of multiple regression analysis produced the equation Y = 3.284 + 0.127 + 0.265 X1 X2 X3 + 0.210 + 0.129 + 0.209 X4 X5 regression equation constant positive value of 3.284, variable control environment, risk assessment, control activities, information and communication, and monitoring positive value on employee performance. T test results showed: control environment positive effect on employee performance, risk assessment positive effect on employee performance, control activities have positive influence on employee performance, information and communication positive influence on employee performance, monitoring positive influence on employee performance. The coefficient of determination that the variations that occur in the variable Y (the performance of the employee) was 85.5% determined by variable internal control, risk assessment, control activities, information and communication, and monitoring. 14.5% is determined by other variables that are unknown. KEYWORD: INTERNAL CONTROL

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS PADA KANTOR DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KAB. MAMASA)

2020 ◽  
Vol 4 (2) ◽  
pp. 121
Author(s):  
Carolus Askikarno Palalangan
Keyword(s):  
Risk Assessment ◽  
Significant Influence ◽  
Internal Control ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Financial Statements ◽  
Control Environment ◽  
Financial Reports ◽  
Information And Communication

The purpose of this research is to determine the effect of the internal control system on the quality of local government financial reports on Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Mamasa. Data collection techniques using questionnaires. The sample in this research were 32 employee of Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Mamasa. This study uses simple random sampling technique. Data were analysed using regression analysis techniques, f-test, and t-test by software SPSS for windows. The results found that there was a significant influence between the control environment, risk assessment, control activities, information and communication, and monitoring of the quality of financial statements simultaneously; partially, and there is a significant influence between the control environment, risk assessment, control activities, information and communication, and monitoring of the quality of financial statements.

IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL PADA PERUSAHAAN JASA

2019 ◽  
Vol 2 (2) ◽  
pp. 110
Author(s):  
Wahyu Wahyu Wahyu ◽  
Marliyati Marliyati Marliyati ◽  
I. Nyoman Romangsi
Keyword(s):  
Risk Assessment ◽  
Operating Procedure ◽  
Internal Control ◽  
Standard Operating Procedure ◽  
Control Environment ◽  
Service Company ◽  
Standard Operating ◽  
Information And Communication

The aim of this article is to analyze internal control in service company. The analyze used the components of internal control according to COSO: control environment, risk assessment, control activities, information and communication, monitoring. Analysis of internal control used the data obtained through observation, questionnaires, interview, and documentary. Based on this analysis results can be concluded, that the dual positions refer with company SOP (Standard Operating Procedure). Separation of task does not work because that the dual positions. Therefore, the component of control activities applied at company is not in accordance with the component of control activities according to COSO. Nonconformity components still results in very effective internal control because the purpose of the internal control still remains to be achieved even though there are components that are not in accordance with the internal control components according to COSO.

PENGARUH KEPEMIMPINAN DAN KOMPETENSI TERHADAP KINERJA ORGANISASI PT. SAMICK INDONESIA

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Donny Dharmawan, MM. ◽  
Erfan Esnawan
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Organizational Performance ◽  
Multiple Regression ◽  
Significant Influence ◽  
Random Sampling ◽  
Simple Random Sampling ◽  
Validity And Reliability ◽  
Data Analysis Technique ◽  
Analysis Technique

<em><span lang="EN-US">This study aims to determine the magnitude of the influence of leadership and competence on the organizational performance of PT. Samick Indonesia. This study uses Simple Random Sampling. The population in this study were employees of PT. Samick Indonesia. With 156 samples. Data collection techniques using questionnaires which then have been tested for validity and reliability. The data analysis technique used to answer the hypothesis is multiple regression. The results of this study indicate that, Leadership is able to improve Organizational Performance. Competence is able to improve organizational performance thus it can be concluded that leadership and competence have a positive and significant influence on the organizational performance of PT. Samick Indonesia.</span></em>

scholarly journals PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT PADA PT PEGADAIAN (PERSERO) UNIT PELAYANAN CABANG KALIWUNGU

2020 ◽  
Vol 3 (1) ◽  
pp. 39
Author(s):  
Arini Amalia Rahma ◽  
Siti Mutmainah
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Qualitative Data ◽  
Secondary Data ◽  
Primary Data ◽  
Control Environment ◽  
Internal Control System ◽  
Information And Communication ◽  
And Control

<em>Internal control is a process carried out by the company to provide adequate guarantees for achieving control objectives. The objective of this Research is to find out the current internal control system that is applied at PT Pegadaian (Persero) Kaliwungu Branch Service in the process of granting credit. The next objective is to identify whether the components of internal control applied are according to COSO. The data used are qualitative data, primary data, and secondary data. The methods of collecting data are interview, observation, and questionnaire. For writing the Research uses descriptive and exposition methods. There are five components of internal control according to the Committee of Sponsoring Organization (COSO), they are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. The results of the discussion in the Research shows that the application of the internal control system for granting credit at PT Pegadaian (Persero) Kaliwungu Branch Service is in accordance with COSO internal control component, but the Control Environment and Control Activities has not been fully implemented.</em>

scholarly journals Study of Psychological factors Affected to intention of student to Entrepreneurship (Case study Agriculture and Natural Resources Students Campus at Razi University in Kermanshah Province)

2015 ◽  
Vol 9 (1) ◽  
pp. 12-16
Author(s):  
N. Afsharzadeh ◽  
A. H. Papzan ◽  
F. Rostami ◽  
F. Ghorbani Piralidehi ◽  
A. Pirmoradi
Keyword(s):  
Factor Analysis ◽  
Natural Resources ◽  
Internal Control ◽  
Psychological Factors ◽  
Simple Random Sampling ◽  
Entrepreneurial Intention ◽  
Psychological Characteristics ◽  
Main Research ◽  
Analysis Technique

The main purpose of this research was to examine the influence of psychological characteristics on entrepreneurial intention of agriculture and natural resources students at Razi University in Kermanshah Province. A total of students (N= 258), with and without entrepreneurial education were selected on the basis of simple random sampling (n= 146). The main research tool was a questionnaire. 32 items of psychological characteristics in the form of a questionnaire was developed by the researchers to gather the required data. Factor analysis technique was used to analysis the data.  Factor analysis showed that six psychological factors affected on entrepreneurial intention of agriculture and natural resources students including; need to progress, self-efficacy, internal control, risk taking, creativity and the need for the independence. Researchers encouraged educators to promote and develop these psychological characteristics affected on entrepreneurial intention through creating entrepreneurial context such as by supervising agricultural experience programmers, experiential learning and participatory teaching. Furthermore, it was pointed out that entrepreneurial intention could be improved by self directed learning.DOI: http://dx.doi.org/10.3126/ijls.v9i1.11920 International Journal of Life Sciences Vol.9(1) 2015 12-16

scholarly journals EVALUASI SISTEM PENGENDALIAN INTERN PEMERINTAH ATAS PELAYANAN PERIZINAN PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA

2020 ◽  
Vol 15 (4) ◽  
pp. 541
Author(s):  
Magfirah Rahman ◽  
Grace B. Nangoi ◽  
Stanley Kho Walandouw
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Central Government ◽  
Control Environment ◽  
North Sulawesi ◽  
Internal Control System ◽  
Information And Communication ◽  
Monitoring Activities

Government in carry out public services such as licensing service or other services not escape the chances of risks, such as fraud and maladministration, then to minimize this risks, it takes an integral system that can control the implementation of service. Government Internal Control System (GICS) implementation whole in the central government and local government. GICS has an important role in the implementation of services by government agencies. The purpose of research was to evaluate internal control on licensing service in the Investment and One Stop Integrated Service Office of North Sulawesi based of Government Regulation Number 60 of 2008 regarding Government Internal Control System (GICS) consists of five components; control environment, risk assessment, control activities, information and communication and monitoring activities. The type of research used qualitative descriptive method. Data were collected by observation, interviews and documentation. The results showed that component of control activities which is physical asset was not in accordance with Government Regulation Number 60 of 2008, this difference because the security of assets was not running well. For other components, such as control environment, risk assessment, information and communication and monitoring activities, evaluation results indicate it was in accordance with Government Regulation Number 60 of 2008.

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