scholarly journals Effect of Compensation and Internal Control Perceived Behavioral Control Behavior Of Fraud

2022 ◽  
Vol 2 (3) ◽  
pp. 250-256
Author(s):  
Minanari MINANARI
Keyword(s):  
Control System ◽  
Internal Control ◽  
Behavioral Control ◽  
The State ◽  
City Government ◽  
Perceived Behavioral Control ◽  
Control Behavior ◽  
Internal Control System ◽  
Research Findings ◽  
The City

The purpose of this study was to examine the effect of compensation suitability, effectiveness of the internal control system, and perceived behavioral control on fraudulent behavior in the State Civil Apparatus (ASN) in Tangerang City Government. The Data of this study were Obtained from the questionnaire answers (primary). The research findings show that the compensation suitability, effectiveness of internal control partially has a negative and significant effect on the behavior of the State Civil Service (ASN) fraud in Tangerang City Government and perceived behavioral control partially has a positive and significant effect on the behavior of State Civil Apparatus (ASN) fraud the environment of the City Government of Tangerang City. This research concludes that: (1) the more Appropriate the compensation,

scholarly journals DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: STUDI PADA OPD PEMERINTAH KOTA PEKANBARU

2020 ◽  
Vol 1 (2) ◽  
pp. 170-183
Author(s):  
Justika Zebua ◽  
Muhammad Rasuli ◽  
Vera Oktari
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Hypothesis Test ◽  
Department Head ◽  
City Government ◽  
Financial Reports ◽  
Internal Control System

This study aims to explain how Human Resources Competencies, Utilization of Information Technology and The Application of Internal Control System determine of the Quality of Financial Reports of Pekanbaru City. This study uses a quantitative method. The population in this study were 33 OPD in Pekanbaru City Government. The sample determination technique uses a purposive sampling method, where questionnaires distributed to 99 respondents were determined to the Head of Department, Head of Division/Sub-Division/Financial Staff and PPTK of each OPD. The hypothesis test used in this study uses t-Test. The statistical test aids used in this study were the SPSS program ver. 20 for Windows and Ms. Excel 2013. The results show that the Competencies of Human Resources, Utilization of Information Technology and the Application of Internal Control System partially affected the Quality of Local Government Financial Reports

Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls?

2009 ◽  
Vol 28 (1) ◽  
pp. 79-94 ◽  
Author(s):  
James Lloyd Bierstaker ◽  
James E. Hunton ◽  
Jay C. Thibodeau
Keyword(s):  
Control System ◽  
Business Process ◽  
Internal Control ◽  
Control Design ◽  
Internal Controls ◽  
Design Evaluation ◽  
Treatment Conditions ◽  
Internal Control System ◽  
Research Findings ◽  
Control Matrix

SUMMARY: The purpose of this study is to examine the extent to which client-prepared internal control documentation and business process flowcharts affect auditors' ability to detect missing internal controls. A total of 395 experienced auditors participated in a two (internal control matrix: blank or client-prepared) by two (business process flowchart: absent or present) between-participants experiment. The research findings indicate that auditors who were supplied with a blank internal control matrix and a business process flowchart identified significantly more missing controls relative to the three other treatment conditions, among which there were no differences in the number of identified missing controls. The results indicate that when auditors are evaluating the effectiveness of a client's internal control system for a significant business process, they should be provided with a flowchart of the business process under examination and complete their internal control design evaluation before reading client-prepared internal control documentation.

FEATURES OF INTERNAL ADMINISTRATIVE ACCOUNTING FORMATON ON THE STATE BUDGETARY FACILITIES IN AGRARIAN ORGANIZATIONS

2016 ◽  
Vol 11 (3) ◽  
pp. 92-99
Author(s):  
Клычова ◽  
Guzaliya Klychova ◽  
Нуриева ◽  
Regina Nurieva
Keyword(s):  
Control System ◽  
Internal Control ◽  
Continuous Monitoring ◽  
Capital Expenditure ◽  
Management Accounting ◽  
The State ◽  
Internal Control System ◽  
Internal Management ◽  
Agricultural Organizations ◽  
Management Reporting

In modern conditions of agricultural organizations a special attention focuses on the development and formation of internal management reporting. As a source of financing of current and capital expenditure of the agrarian organizations, budgetary funds could have a significant impact on the increase in the company’s financial results, and therefore it requires continuous monitoring of target and efficient use. The article describes the features of internal management reporting formation on budgetary funds in agrarian organizations like agar product of management accounting and internal control system, taking into account the productive and technological and industry-wide characteristics of agriculture.

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 ANALISIS MATURITAS SISTEM PENGENDALIAN INTERN PEMERINTAH PADA PEMERINTAH KOTA PEKANBARU

2021 ◽  
Vol 2 (1) ◽  
pp. 143-165
Author(s):  
Ariesty Edward ◽  
Ria Nelly Sari ◽  
M Rasuli
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
City Government ◽  
Study Approach ◽  
Internal Control System ◽  
Level 3 ◽  
The Government ◽  
Data Collection Technique ◽  
Lack Of Commitment

This study aims to analyze the implementation of the Government Internal Control System (GICS) in the city government of Pekanbaru. This research is a qualitative research with a case study approach and a Soft System methodology in problem solving. The data collection technique in this research is by conducting in-depth interviews, observation and documentation. The results showed that GICS for Pekanbaru City had been implemented in accordance with Government Regulation Number 60 of 2008. SPIP for Pekanbaru City was already at level 3 (three) but there were obstacles in its implementation, namely lack of commitment, lack of understanding of GICS, disorderly filing of documents, mutations or the frequent turnover of employees in the Pekanbaru City Government, insufficient human resource competence, limited budgets. Efforts made to overcome the obstacles in implementing GICS are compiling, implementing and evaluating SOP activities as well as disseminating information to related parties, order filing documents for each activity , conduct socialization and technical guidance for all regional officials, carry out education and training for assessors, carry out consultations, improve performance and commitment with respect for achievement. This study has a contribution to the Pekanbaru city government in increasing the maturity level of its internal control system.

ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PENGGUNAAN DANA DESA

2020 ◽  
Vol 5 (2) ◽  
pp. 93
Author(s):  
Yulian Sahri
Keyword(s):  
Control System ◽  
Data Collection ◽  
Internal Control ◽  
Central Government ◽  
Qualitative Approach ◽  
The State ◽  
Internal Control System ◽  
Survey Results ◽  
Village Government ◽  
The Village

The enactment of Law No. 6, 2014 on Villages has given the opportunity for villages to manage their own finances. In 2017 the budget allocated by the central government amounted 720 million rupiahs per village. The central government needs to apply control and monitoring on the fund to ensure that there is no leakage and fraud in its spending. The survey results conducted by ICQ in 2016 show that there are 62 cases of corruption of the village fund already under investigation, with a total loss to the state reaching 18 billion rupiahs. One of the causes of the high number of fraud cases is the weak enforcement of internal control. The aim of this research is to analyze the effectiveness of Internal Control System (SPI) on the use of village fund at Kepayang village, Lempuing district, Ogan Komering Ilir Regency. This research uses a qualitative approach, the data collection for this research is conducted by means of interview, observation, and documentation. There are 4 participants in this research, namely Village Head, Village Secretary, Village Treasurer, and Kampong Society Representative Body. The internal control system in Kepayang village is running sufficiently well with a percentage of 65. This is because many of the components of control in the village government are not implemented.

scholarly journals THE GROWING ISSUE OF BUSINESS FRAUD IN BURKINA FASO: WHAT BEST PREVENTION DEVICE?

2021 ◽  
Vol 2 (7) ◽  
pp. 437-457
Author(s):  
Lassané Nacoulma ◽  
Dr. Lirassê Akouwerabou ◽  
Dr. Théophile Bindeouè Nassè
Keyword(s):  
Control System ◽  
Burkina Faso ◽  
Control Systems ◽  
Internal Control ◽  
Qualitative Approach ◽  
The State ◽  
Quantitative Approach ◽  
Internal Control System ◽  
Organizational Framework

This study shows the state of fraud in businesses in Burkina Faso while diagnosing anti-fraud schemes. Thanks to this research carried out on Burkinabè companies, the results show that fraud affects all sectors of activity. It also exposes the limits of anti-fraud systems, which are essentially: the limits of the organizational framework, the weakness of the internal control system and the lack of an anti-fraud culture. To conduct our research, a quantitative approach is used to collect and interpret the data and the qualitative approach to deepen the analyzes. The results show that fraud is very real and affects the majority of companies: among the causes are weaknesses in internal control systems. To do this, we have proposed ways to identify the risks of fraud, thwart them and prevent them. This concerns particularly the mapping of fraud risks and the implementation of the anti-fraud system.Keywords: Fraud, Business, Prevention, Systems.

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 EFFECT OF INTERNAL CONTROL ON EXECUTION OF CAPITAL PROJECT IN NIGERIA: EVIDENCE FROM ANAMBRA STATE PUBLIC SECTOR

2021 ◽  
pp. 1-12
Author(s):  
Raymond Ezejiofor ◽  
Jacinta Ebubechukwu ◽  
Ngozi Ndum
Keyword(s):  
Regression Analysis ◽  
Control System ◽  
Internal Control ◽  
Management Control ◽  
The State ◽  
Regression Result ◽  
Capital Projects ◽  
Anambra State ◽  
Internal Control System ◽  
Personnel Control

This study ascertained the effect of internal control on the execution of capital projects in Anambra States, Nigeria. The study adopted survey research design. A sample of 118 Auditors and Accountants and staff of various Ministries and Departments in Anambra State. The formulated hypotheses were tested using regression analysis. The regression result shows that personnel control (PSC) has a positive and significant effect on the capital project execution in the state. The regression result also shows that management control (MGC) has a positive but insignificant effect on the capital project execution in Anambra state, Nigeria. It therefore recommends that, management control execution should be strengthened up in such regions as these were found to be positively and significantly affecting the rate of capital project execution in the state. Also Public sectors in the state, as well, the use internal control system to minimize the level of the neglected project in the state should be considered.

Sign in / Sign up

Export Citation Format

Share Document