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 Faktor-Faktor yang Mempengaruhi Niat Melakukan Kecurangan (Fraud) pada Aparatur Sipil Negara (ASN)

Akuntabilitas ◽  
2021 ◽  
Vol 14 (1) ◽  
pp. 127138
Author(s):  
Wilda Farah ◽  
Dwi Rahmawati
Keyword(s):  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Negative Influence ◽  
Government Control ◽  
Remuneration System ◽  
Factors Influencing ◽  
Internal Control System ◽  
The Government

The purpose of this study is to examine and produce empirical evidence regarding the factors influencing the intention to commit fraud such as the remuneration system, the government internal control system (SPIP) and the rationalization attitude. This study used a sample of 108 respondents. Respondents in this study were state civil servants (ASN) throughout Indonesia. Data analysis used multiple linear regression analysis and with the help of the SPSS 25 program. The results of this study indicate that there is a significant negative influence of the remuneration system and government control system (SPIP) on the intention to commit fraud. Meanwhile, rational attitude has a positive significant influence on the intention to commit fraud (fraud). Then for the variable remuneration system, government control system (SPIP) and the attitude of rationalization simultaneously influence the intention to commit fraud for Official Servant. (ASN).

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 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 THE DETERMINANT FRAUD PREVENTION OF QUALITY LOCAL GOVERNMENT’S FINANCIAL REPORT

2019 ◽  
Vol 5 (1) ◽  
pp. 41
Author(s):  
Haryono Umar ◽  
Agustina Indriani ◽  
Rahima Br. Purba
Keyword(s):  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Fraud Prevention ◽  
Financial Report ◽  
Internal Control System ◽  
The Government ◽  
Positive Effect

This study empirically aims to analyze the influence of government internal control system and internal monitoring on fraud prevention and its implications on the quality of local financial statements. The data in this study were 89 respondents of local government officials in the city of Bogor and Depok. The methodology using multiple linear regression analysis. The results of the study showed the internal control system positively affects fraud prevention, on the other hand the internal monitoring has no effect on fraud prevention. Fraud prevention has a positive effect on the quality of financial statements. While the government internal control system has a negative effect, the internal monitoring has a positive effect on the quality of local financial report. Government internal control system indirectly affects the quality of local financial statements through fraud prevention, whereas the internal control directly affects the quality of local financial statements through fraud prevention. The result also indicate the fraud prevention has a greater impact on the quality of local financial statements. Internal control system might be minimized fraud and possibility of error. It indicates that fraud prevention support the quality of local financial reporting.

scholarly journals FAKTOR YANG MEMPENGARUHI KEUANGAN DAERAH

2020 ◽  
Vol 20 (1) ◽  
pp. 99
Author(s):  
Andini Indriani ◽  
Hermi Hermi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Fraud Prevention ◽  
Financial Report ◽  
Internal Control System ◽  
The Government ◽  
Positive Effect

<p><em>This study aims to analyze the influence of government internal control system and internal control on fraud prevention and its implications on the quality of local financial statements. The sample used in this study were is 89 respondents to local government officials Bogor and Depok. The test is done by using multiple linear regression analysis, the data is processed using SPSS. The result of the research shows that the influence of internal control system influences positively to fraud prevention, while internal control has no effect on fraud prevention, while fraud prevention has a positive effect on the quality of financial statements. The Government Internal Control System has a negative effect on the quality of Regional Financial Report and Internal Control has a positive effect on the Quality of Local Financial Report. Internal control system of government indirectly affect the quality of local financial statements through fraud prevention, internal control directly affect the quality of local financial statements through fraud prevention. Fraud prevention has a greater impact on the quality of local financial statements. Internal control system of a business entity is strong, then the possibility of the occurrence of errors and fraud can be minimized It means that the more successful prevention fraud the quality of financial reporting of the region is increasing.</em></p>

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERN, KEMAMPUAN SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI PADA KUALITAS LAPORAN BARANG MILIK DAERAH

2018 ◽  
pp. 477
Author(s):  
I Wayan Subrata ◽  
Gerianta Wirawan Yasa ◽  
Ida Bagus Putra Astika
Keyword(s):  
Information Technology ◽  
Control System ◽  
Local Government ◽  
Human Resource ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Technology Utilization ◽  
Internal Control System

This research aimed to get empirical evidence of the effect of the internal control system, human resource ability and information technology utilization on quality of local government assets report. The amount of samples in this research were 42 work units (SKPD) on Gianyar local government, that selected by purposive sampling method. The data about internal control systems, human resource ability and information technology utilization was collected by the use of questionnaire, while the data about quality of local government assets report was collected by evaluate the compliance level of assets report with established criteria based Permendagri No. 17 in 2007. The analysis technique used is multiple linear regression analysis. The result of analysis showed that the internal control system, human resource ability and information technology utilization has positive effect on quality of local government assets report.

scholarly journals Fraud trend in the regional government of Central Sulawesi Province

2020 ◽  
Vol 10 (1) ◽  
Author(s):  
Taufik Hidayat BT ◽  
Nurhidayah H.M.Y ◽  
Riady Ibnu Khaldun
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Significant Influence ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Regional Government ◽  
Internal Control System ◽  
The Government ◽  
Central Sulawesi

This study aims to analyze the effect of the Government Internal Control System and organizational commitment, both simultaneously and partially, on the fraud trend in Regional Apparatus Work Units (SKPD) of Central Sulawesi Province. The number of respondents studied was 43 people in each Regional Apparatus Work Unit (SKPD). Data collection techniques were carried out through questionnaires with multiple linear regression analysis tools using the statistical program SPSS version 20.0. The results show that the implementation of the government internal control system and organizational commitment has a significant influence on fraud trend. Based on the results of testing with the f-test (simultaneous), the variables of government internal control system and organizational commitment have a significant influence on fraud trend. For the results of testing with t-test (partial), the variables of government internal control system and organizational commitment have a significant influence on fraud trend. Based on the results of this research, a suggestion that can be recommended is to increase understanding of the importance of the implementation of the government internal control system that has been regulated in Law Number 60 of 2008, given the need for a solid foundation such as a control system to minimize the occurrence of various acts of fraud.

scholarly journals Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Finance Management ◽  
Internal Control System ◽  
The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

scholarly journals Dampak Insentif, Desentraliasi dan Sistim Pengendalian Internal Terhadap Kinerja Pegawai

2021 ◽  
Vol 2 (1) ◽  
pp. 21-36
Author(s):  
Gilbert Alvin Rumalatu ◽  
Anthoneta Telsy Waelauruw
Keyword(s):  
Control System ◽  
Internal Control ◽  
System Performance ◽  
Employee Performance ◽  
Research Result ◽  
Good Effect ◽  
Government Control ◽  
Government Employees ◽  
Internal Control System ◽  
The Government

Abstract This study aims to test and analyze intensive, decentralization effect and intern government control system to employee performance in Dinas Pariwisata, Pemuda dan Olah Raga Kabupaten Maluku Tengah. Population from the research is from all employees In Dinas Pariwisata, Pemuda dan Olah Raga Kabupaten Maluku Tengah. It takes 46 respondent from the government employees and salaries employees. Data collection is done with a direct survey with census method as a sample gathering method. Hypothesis testing empirically using a Multiple Liniear Regression. The research result shows that intensive is proven positive and significant effect employee performance. This mean if the intensive is raise or getting better have a good effect to employee performances. Decentralization is proven positive and significant to employee performance and this mean that authority delegation and the responsible are not did not go well on employee performance. Further intern control is proven positive and significant effect to employee performance. Which it’s mean if the government control system runs well then it will effect indirectly to employee performance goes better. Keywords ; Intensive, Decentralization, Government Internal Control System, Performance

scholarly journals PELAKSANAAN FUNGSI APARAT PENGAWAS INTERN PEMERINTAH (APIP) UNTUK MENUNJANG TINGKAT KEWAJARAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Merry Inggrid Siwy ◽  
David P.E. Saerang ◽  
Herman Karamoy
Keyword(s):  
Control System ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Financial Statements ◽  
Internal Auditor ◽  
Internal Control System ◽  
The Government

Internal Audit is the whole process of audit activities, the Review, evaluation, monitoring and supervisory activities other against the implementation of tasks and functions of the organization in order to provide reasonable assurance that the activities have been carried out in accordance with the benchmarks that have been set effectively and efficiently for the benefit of the leadership to Realize good governance.Accountability and transparency in the new government could be achieved if all levels of leadership controlling activities on the overall activities in their respective agencies . Internal control system ( SPI ) is a process that is integral to the actions and activities carried out continuously by the management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient , the reliability of financial reporting , the safeguarding of state assets, and compliance with legislation. To strengthen and support the effectiveness of internal control over the SPI made ​​implementation of tasks and functions of government agencies including state audits carried out by the internal control official Government ( APIP ) .The auditor's responsibility to detect fraud or irregularity embodied in the planning and execution to obtain reasonable assurance about whether the financial statements have been prepared in accordance with established standards.The purpose of this study was to analyze the functions of Government Internal Supervisory Apparatus (APIP) / Internal Auditor in supporting reasonable levels of Local Government Finance Report Manado City. Respondents were selected are few skilled examiner at the office of the Inspectorate of Manado. Approach Using Qualitative methods Ethnography.APIP functions that work well to prevent fraud , to produce valuable output to be input to the external auditor , the executive and the legislature to improve financial management and accountability in the area of ​​the future . Eksternal Auditor may use the results from the monitoring APIP mainly reviews the financial statements of the government , supporting the management of local government in implementing the recommendations and improvements  Internal control system . APIP professional and independent encourage increased transparency and accountability in financial management to improve the fairness of the financial statements . Keywords: Government Internal Supervisory Apparatus, fraud detection, the fairness of the financial statements

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