scholarly journals An Empirical Study: The Effect of Performance Incentives, Internal Control System, Organizational Culture, on Fraud of Indonesia Government Officer

2015 ◽  
Author(s):  
Dwi Asih Surjandari ◽  
Irma Martaningtyas
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Empirical Study ◽  
Internal Control ◽  
Performance Incentives ◽  
Internal Control System

scholarly journals The Effect of Participatory Budgeting, Internal Control Systems, Ethical Behavior of Leaders and Organizational Culture on Public Accountability

2021 ◽  
Vol 5 (3) ◽  
Author(s):  
Muhammad Khairus Sholihin ◽  
Endar Pituringsih ◽  
Ni Ketut Surasni
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Linear Regression ◽  
Control Systems ◽  
Internal Control ◽  
Ethical Behavior ◽  
Sampling Technique ◽  
Participatory Budgeting ◽  
Public Accountability ◽  
Internal Control System

This research aims to test and obtain empirical evidence regarding the effect of participatory budgeting, internal control systems, ethical behavior of leaders, and organizational culture on public accountability. This research was conducted on all NGOs in West Nusa Tenggara Province, using a purposive sampling technique with sample used by 102 people and using multiple linear regression. The results of this study indicate that participatory budgets have a positive and significant effect on accountability, the internal control system has a positive and significant effect on public accountability, the ethical behavior of leaders has a positive and significant effect on public accountability, organizational culture has a positive but insignificant effect on public accountability.

scholarly journals Pengaruh Sistem Akuntansi Pemerintahan, Budaya Organisasi, Kinerja Aparatur Pemerintah Daerah, Peran APIP, Dan Sistem Pengendalian Intern Pemerintah Terhadap Penerapan Good Governance (Studi Empiris Di Kabupaten Kepulauan Talaud)

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Jefri Herbert Mailoor ◽  
Jullie J Sondakh ◽  
Hendrik Gamaliel
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Significant Influence ◽  
Internal Control ◽  
Good Governance ◽  
Accounting System ◽  
Regional Government ◽  
Government Officials ◽  
Internal Control System

Abstract. This study aims to test empirically the effects of government accounting system, organizational culture, performance of regional government officials, the role of government internal auditor, and government internal control system towards the implementation of good governance in Talaud Islands District. This research was conducted at Talaud Islands Regency officials by using purposive sampling method. Data were collected by distributing questionnaires to 145 respondents at 28 SKPD. Data was analysed by using multiple linear regression with SPSS version 23 software. T-test was conducted to test the hypothesis partially. Results of this study show that: (1) The government’s accounting system has a positive and significant influence on the implementation of good governance, with t-value of 4.342 and significance value of 0.000; (2) The organizational culture has a negative and insignificant influence on the implementation of good governance, with t-value of -1.019 and significance value of 0.310; (3) The performance of regional government officials has a positive and significant influence on the implementation of good governance, with t-value of 2.458 and significance value of 0.015; (4) The role of APIP has a positive and significant influence on the application of good governance, with t-value of 6.647 and significance value of 0.000; (5) The government’s internal control system has a positive and significant influence on the implementation of good governance, with t-value of 2.128 and significance value of 0.035.  The amount of variation of the variables of good governance implementation which can be explained by variables in this research is 84.8%, while the remaining 15.2% is the contribution of other variables that are excluded in this research model. Keywords: Government Accounting System, Organizational Culture, Performance of Government Officials, The Role of Government Internal Auditor, Government Internal Control System, Good Governance.Abstrak. Penelitian ini bertujuan untuk menguji secara empiris pengaruh sistem akuntansi pemerintahan, budaya organisasi, kinerja aparatur pemerintah daerah, peran aparat pengawasan intern pemerintah, dan sistem pengendalian intern pemerintah terhadap penerapan good governance di Kabupaten Kepulauan Talaud. Penelitian ini dilakukan pada aparatur Kabupaten Kepulauan Talaud dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan menyebarkan angket kuesioner pada 145 responden di 28 SKPD. Metode analisis data menggunakan regresi linear berganda dengan bantuan SPSS versi 23. Untuk menguji hipotesis secara parsial digunakan Uji-t. Hasil penelitian menunjukkan bahwa: (1) Sistem akuntansi pemerintahan berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 4,342 dan nilai signifikan 0,000; (2) Budaya organisasi berpengaruh negatif dan tidak signifikan terhadap penerapan good governance, dimana nilai t= -1,019 dan nilai signifikan 0,310; (3) Kinerja aparatur pemerintah daerah berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 2,458 dan nilai signifikan 0,015; (4) Peran APIP berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 6,647 dan nilai signifikan 0,000; (5) Sistem pengendalian intern pemerintah berpengaruh positif dan signifikan terhadap penerapan good governance, dimana nilai t= 2,128 dan nilai signifikan 0,035. Besarnya variasi dari variabel penerapan good governance yang dapat dijelaskan oleh variabel-variebel penelitian ini adalah sebesar 84,8 %, sedangkan sisanya sebesar 15,2 % dijelaskan atau merupakan kontribusi variabel lain tetapi tidak terdapat dalam model penelitian ini. Kata Kunci:   Sistem Akuntansi Pemerintahan, Budaya Organisasi, Kinerja Aparatur Pemerintah, Peran Aparat Pengawasan Intern Pemerintah, Sistem Pengendalian Intern Pemerintah, Good Governance.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMICU POTENSI KECURANGAN (FRAUD) (Studi Penelitian Pada Pemerintah Kabupaten Mimika, Papua)

2019 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Yusak Naa ◽  
Hotman T Pohan
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Law Enforcement ◽  
Distributive Justice ◽  
Procedural Justice ◽  
Internal Control ◽  
Unethical Behavior ◽  
Government Sector ◽  
Internal Control System ◽  
Negative Effect

<p><em>The purpose of this study was to examine employee perceptions in government institutions, namely the influence of procedural justice, distributive justice, effectiveness of the internal control system, suitability of compensation, organizational culture, unethical behavior, and law enforcement against fraud in the Mimika Government, Papua. The number of samples in this study were 140 respondents in the Mimika Government, Papua.</em></p><p><em>The results of this study indicate that unethical behavior has a positive effect on fraud potential, law enforcement has no effect on potential fraud, the effectiveness of the internal control system has a negative effect on fraud potential, procedural justice has a negative effect on fraud potential, distributive justice has no effect on potential fraud, suitability compensation does not affect the potential for fraud, and organizational culture does not affect the potential for fraud in the Mimika government sector in Papua.</em><em></em></p>

scholarly journals PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN, GOOD GOVERNMENT GOVERNANCE, BUDAYA ORGANISASI TERHADAP KINERJA PT. PLN PERSERO SUB RAYON WUA-WUA DAN BENUA BENUA

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Riswan Wiranto ◽  
Ishak Awaluddin ◽  
Mulyati Akib
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Control System ◽  
Internal Control ◽  
Accounting Information ◽  
Company Performance ◽  
Accounting Information System ◽  
Significance Level ◽  
Internal Control System ◽  
System Variables

This study aims to determine and analyze the effect of accounting information systems, internal control systems, go od Goverment governance, organizational culture on the performance of PT PLN (Persero) Sub Rayon Wua-Wua and continents. Respondents in this study were all employees of PT PLN (Persero) Sub Rayon Wua-Wua and continents who had positions as Managers, Supervision, assistants, juniors, staff. The total respondents were 105 people. Analysis of the data used in this study is a multiple linear regression analysis technique that is processed through SPSS version 23 software.The results of this study indicate that the t value of accounting information system (X1) is 7.729 with a significance of 0,000 (tsig = 0,000 more keci than the value of α = 0.05 thus, accounting information system variables have a significant effect on company performance. Internal Control System Variables (X2) of 2,244 with a significance level of 0,027 (tsig = 0,000) Smaller than the value of α = 0,05, the internal control system variable has a significant effect on company performance. Good Corporate Governance (X3) of 2,241 with significant 0,027 (tsig = 0,000 ) smaller than α = 0.05 05, the Good Governacne variable has a significant effect on company performance. Organizational Culture variable is 6.423 with a significance level of 0.000 (tsig = 0,000 smaller than the value of α = 0.05, the organizational culture variable has a significant effect on company performance.  

PENGARUH SISTEM PENGENDALIAN INTERN, BUDAYA ORGANISASIONAL, DAN SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN

2016 ◽  
Vol 4 (1) ◽  
pp. 18
Author(s):  
Iwan Satriawan ◽  
Ahmad Rifa'i ◽  
Muaidy Yasin
Keyword(s):  
Organizational Culture ◽  
Control System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Sampling Technique ◽  
Linear Regression Method ◽  
Independent Variables ◽  
Internal Control System

<p><em>This study aims to examine the effect of the internal control system, organizational culture, and human resources to the quality of financial reporting. The research variables consist of independent variables, the internal control system (X1), organizational culture (X2), and human resources (X3), and the dependent variable is the quality of financial reporting. The study population were employees of financial operators on the Sumbawa Regency SKPD scope. Samples were taken using probability sampling technique, which is proportional stratifiet random sampling, which is composed of the Finance Administration, Head of Sub Division of Finance, and Treasurer Expenditure.</em></p><em>Distribution of the questionnaire were 63 copies, and all of them can be used and analyzed. Processing and analysis of data using multiple linear regression method. Partial assay results indicate that the system of internal control, and human resources have a significant effect on the quality of financial reporting. While the organizational culture not significant effect on the quality of financial reporting. Simultaneous test results show the system of internal control, organizational culture, and human resources have a significant effect on the quality of financial reporting. In the measurement of the independent variables the model goodness of internal control systems, organizational culture, and human resources can explain the dependent variable quality of financial reports by 46% and the balance of 54% is explained by other variables not included in the regression models were constructed.</em>

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