scholarly journals PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS CV. SUKSES ABADI)

2021 ◽  
Vol 1 (1) ◽  
pp. 53-61
Author(s):  
Fauziah Nur Purwaningsih ◽  
Mekar Meilisa Amalia
Keyword(s):  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Positive Influence ◽  
Coefficient Of Determination ◽  
Company Performance ◽  
Financial Reports ◽  
Normality Test ◽  
Internal Control System ◽  
Saturated Sample

A very important part of the company's operational management that reflects thecondition of the company's performance is internal control. Effective internalcontrol can help companies safeguard company assets, ensuring the availability ofaccurate financial reports. To determine the internal control system affectscompany performance at CV. Sukses Abadi is the goal of this study. Quantitativeresearch is a type of this research. The saturated sample is a sampling techniquefor this study. The analysis method used in this research is descriptive analysismethod and simple linear regression analysis were the tests carried out includevalidity, reliability, classical assumption tests (normality test, heteroscedasticitytest), partial test (t-test) and to determine the relationship between each variableusing correlation coefficient analysis. The results of the study explained that thecorrelation value (R) was 0.561. From the output, the coefficient of determination(R Square) is 0.330, which means that the influence of the independent variable(internal control system) on the dependent variable (company performance) is33.00% and the rest is 67.00%. Furthermore, the results of research on theinfluence of internal control systems on company performance at CV Sukses Abadican conclude that there is a significant and positive influence of internal control oncompany performance at CV. Sukses Abadi in Deli Serdang Regency which isshown based on the results of the t value of 2.054> t table of 2.048 and a probabilityvalue of 0.049 <0.05 means that the better internal control carried out by themanagement of CV. Sukses Abadi, the higher the company's performance

scholarly journals PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KEKUATAN KOERSIF TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH

2014 ◽  
Vol 2 (1) ◽  
pp. 276
Author(s):  
Budi S Purnomo
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Positive Influence ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Financial Reports ◽  
Internal Control System

This research aims to empirically examine the effect of the internal control system and the coercive force of the quality of local government financial reports. The method used is descriptive method of verification. While the technique of data analysis using correlation coefficient analysis and coefficient of determination. Quantitative data is secondary and primary data. Secondary data in the form of examination reports on the financial statements of local government district / city in the first Bogor region of West Java province in 2012 were obtained from Badan Pemeriksa Keuangan (BPK). Sementara data primer dikumpulkan dari kepala seksi akuntansi pada pemerintah daerah kabupaten/ kota di wilayah I Bogor provinsi Jawa Barat. The results showed that the internal control system is not a positive influence on the quality of financial reports of local governments while the coercive power of positive influence on the quality of local government financial reports.

scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, REVIU LAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH PROVINSI SULAWESI UTARA

2016 ◽  
Vol 5 (2) ◽  
pp. 152
Author(s):  
Merlyn C. T. Kalumata ◽  
Ventje Ilat ◽  
Jessy D. L. Warongan
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Internal Control System ◽  
Technology Review

This study aims to examine the effect of human resources competence, information technology, review of financial statement and internal control system on the quality of financial statement in Government of North Sulawesi. The variables in this study consist of independent variable :human resources competence (X1), information technology (X2), review of financial statement (X3) and internal control system (X4).On the other hand, the dependent variable is the quality of financial statement (Y). Data were analyzed by multiple linear regression analysis (multiple regression). The results indicate that human resources competence, information technology, review of financial statement and internal control system simultaneously have a significant influence on the quality of financial statement. The value of the coefficient of determination shows that human resources competence, information technology, review of financial statement and internal control system simultaneously contribute to the quality of financial statement.R2 is 71.3%, it means those dependent variables affect the quality of financial statement by 71.3%. While the remaining of 28.7% is influenced by other variables which are excluded within this research. Partial test results show that information technology, review of financial statement and internal control system have a significant impact on the quality of financial statement. Human resources competence has no significant impact on the quality of financial statement. Keywords        :           quality of financial statement, human resources competence, information technology, review of financial statement, internal control system

scholarly journals Dampak Sistem Pengendalian Internal Terhadap Penagihan Piutang Di Kota Bandung

2018 ◽  
Vol 10 (2) ◽  
pp. 65-72
Author(s):  
Khaerul Umam ◽  
Angga Eka Pratama
Keyword(s):  
Control System ◽  
Internal Control ◽  
Asset Management ◽  
Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Accounts Receivable ◽  
Management Agency ◽  
Internal Control System ◽  
High Level ◽  
The City

This research is in the background behind the problems of Bandung City, which for the past five years still have a reasonable opinion with exceptions, one of the reasons is the high level of accounts receivable at the Bandung City Financial and Asset Management Agency every year, and billing is less effective every year. receivables for leasing land and buildings in the city of Bandung. This study aims to determine the internal control system on the effectiveness of receivables collection in Bandung City BPKA and the magnitude of the influence of the dimensions of the internal control system on the effectiveness of receivables collection in Bandung City BPKA partially and simultaneously. The research used in this study is associative research with a quantitative approach because it aims to determine the effect of the internal control system on the effectiveness of accounts receivable collection at the Bandung City Financial and Asset Management Agency. Data collection uses literature studies, documentary studies and questionnaires on apparatus in Bandung City BPKA. Data analysis techniques are carried out using the correlation coefficient of determination, simple linear regression analysis and t (t-test).

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.

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa

2018 ◽  
Vol 26 (2) ◽  
pp. 131-143
Author(s):  
Marlinawati Marlinawati ◽  
Dewi Kusuma Wardani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Positive Influence ◽  
Internal Control System ◽  
Speed Up ◽  
Village Government

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.

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 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).  

Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable

2021 ◽  
Vol 2 (1) ◽  
pp. 9-13
Author(s):  
Aris Eddy Sarwono ◽  
Asih Handayani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Local Governments ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Reports ◽  
Internal Control System

The problem with the low quality of financial reports in local governments is the reason this research was conducted. This research was conducted with the aim of analyzing the use of information technology on the quality of financial reports by considering the internal control system (SPI) factor. The location of this research is in the Karisidenan Surakarta area which includes 6 districts and 1 city. The population of this research is all state civil servants (ASN) in local governments who work in accounting. The sampling technique was using purposive sampling method. The results showed that the use of information technology had a positive effect on the quality of financial reporting in local governments, while the internal control system moderated the effect of the use of information technology on the quality of financial reporting in local governments.

Faktor-Faktor Yang Mempengaruhi Fraud Dalam Kegiatan Pengadaan Barang dan Jasa

2017 ◽  
Vol 4 (02) ◽  
pp. 274-293
Author(s):  
Nur Hidayati ◽  
J.M.V. Mulyadi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Hypothesis Test ◽  
Jel Classification ◽  
Test Reliability ◽  
Coefficient Of Determination ◽  
Purposive Sampling ◽  
Internal Control System ◽  
Procurement System

ABSTRACT The purpose of this study is to examine whether variables such as quality of goods/services procurement committee, income of goods/services procurement committee, procurement system and procurement system, procurement ethic of goods/services and internal control system have influence to fraud of goods/ services procurement in the ministry of health affairs agency. Population in this research is all auditor related in process of procurement of goods/services, while the object of research (sample) that is as much as 56 people. The technique of determining the sample using purposive sampling method. Data were tested using validity test, reliability test, multicolinearity test, heteroskedasticity test, multiple regression analysis, hypothesis test and coefficient of determination. The result of the research shows that the quality of procurement committee variables significantly and negatively affect the fraud of procurement of goods/services. The income of the procurement committee does not significantly affect the procurement of goods/services, procurement system and procedures have significant effect and negative to the goods/service procurement, ethics have significant effect and negative to the procurement of goods/services and internal control system significantly and negative to the fraud of procurement of goods/services. ABSTRAK Tujuan dari penelitian ini adalah untuk menguji apakah variabel seperti kualitas panitia pengadaan barang/jasa, penghasilan panitia pengadaan barang/jasa, sistem dan prosedur pengadaan barang/jasa, etika pengadaan barang/jasa, dan sistem pengendalian internal memiliki pengaruh terhadap fraud pengadaan barang/jasa di Lingkungan Instansi Kementerian Kesehatan RI. Populasi dalam penelitian ini adalah seluruh auditor yang terkait dalam proses pengadaan barang/jasa, sedangkan yang dijadikan objek penelitian (sampel) yaitu sebanyak 56 orang. Teknik penentuan sampel menggunakan metode purposive sampling. Data diuji menggunakan uji validitas, uji reliabilitas, uji multikolinearitas, uji heteroskedastisitas, analisis regresi berganda, uji hipotesis dan koefisien determinasi. Hasil penelitian menunjukkan bahwa variabel kualitas panitia pengadaan berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa. Penghasilan panitia pengadaan tidak berpengaruh secara signifikan terhadap terhadap fraud pengadaan barang/jasa, sistem dan prosedur pengadaan berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa, ketika berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa dan sistem pengendalian internal berpengaruh secara signifikan dan negatif terhadap fraud pengadaan barang/jasa. JEL Classification: M41, M42, H57

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

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