scholarly journals The Quality of State-Property Reporting: Determinants and Intervening Role of Optimization Management in Indonesia Regional Case

2020 ◽  
Vol 12 (2) ◽  
pp. 127-139
Author(s):  
Indah Anisykurlillah ◽  
Anggita Oktaviana
Keyword(s):  
Control System ◽  
Internal Control ◽  
Reporting Quality ◽  
Property Management ◽  
Internal Auditors ◽  
Internal Control System ◽  
Optimization Management ◽  
Management Optimization ◽  
The Impact

This study examines the effect of legal audit, internal control system, IT utilization, and internal auditors' role as determinants of the quality of state-property reporting intervened by management optimization. The population is the Tegal Regional employee, who manages state-property, including users, regulators, and keepers in 36 regional offices. This case reflects the management and reporting of state-property in the Indonesia regional. Seventy-six respondents were sampled to answer the research instrument and analyzed it by path analysis. The results show that the internal control system, IT utilization, and state property management optimization positively affect state-property reporting quality. The use of internal control systems and IT utilization positively influence the optimization of state-property management. The results also prove that management optimization mediates the internal control system and IT utilization on state-property reporting quality. Contrary evidence that management optimization does not mediate the impact of legal audits and internal auditors' role on the state property report's quality.

scholarly journals The impact of COSO control components on internal control effectiveness: An internal audit perspective

2013 ◽  
Vol 6 (2) ◽  
pp. 495-518 ◽  
Author(s):  
Houdini Fourie ◽  
Christo Ackermann
Keyword(s):  
Control System ◽  
Internal Control ◽  
Boards Of Directors ◽  
Internal Audit ◽  
Western Cape ◽  
Eastern Cape ◽  
Best Interest ◽  
Internal Auditors ◽  
Internal Control System ◽  
The Impact

Boards of directors have the ultimate responsibility for governance – including internal control – in their organisations. Management is tasked with the design, implementation and maintenance of internal control systems. Internal auditors play a key role in independently evaluating these controls, acting as agents on behalf of the board of directors in order to mitigate the possibility of management not acting in the best interest of the organization, leaving gaps in the internal control system, and, in some instances, doing so in order to enable unlawful personal gain. The Committee of Sponsoring Organisations’ Integrated Framework for Internal Control (hereafter referred to as the COSO framework) is used as a recognised framework, which, if implemented, could result in an effective internal control system and served as the basis for the design of the research instrument of the research. The questionnaire was distributed to internal audit practitioners. Responses were obtained from 31 participants from the Eastern Cape and Western Cape regions in South Africa. The majority of the participants provide internal audit services to the local government sphere of the South African government. This article identifies which characteristics should exist in an organization’s control system that, in the opinion of internal auditors, improve the effectiveness of the internal control system. This study concludes that internal auditors are of the opinion that control characteristics as outlined in the COSO framework for ‘risk assessment’, ‘information and communication’, ‘control activities’ and ‘monitoring’ components of internal control, do contribute to an effective internal control system.

scholarly journals Internal auditors’ quality as a mediation variable in fraud prevention in the government of Jambi Province

2021 ◽  
Vol 9 (3) ◽  
pp. 279-288
Author(s):  
Netty Herawaty ◽  
Haryadi Haryadi ◽  
Enggar Diah Puspa Arum ◽  
Sri Rahayu
Keyword(s):  
Control System ◽  
Internal Control ◽  
Main Tool ◽  
Primary Data ◽  
Fraud Prevention ◽  
Internal Auditors ◽  
Internal Control System ◽  
The Government

This study aims at examining and analyzing the effect of the government internal control system and the role of internal auditors directly and indirectly on fraud prevention through the quality of internal auditors. This study uses primary data obtained from questionnaires distributed to examiners in 11 districts/municipalities within the province and representatives of the Jambi Province Financial and Development Supervisory Agency. Sampling was carried out on the entire population, namely auditors with the functional auditor position, amounting to 272. The samples processed were 225 people. SEM-PLS has been employed as the main tool of analysis.  The results showed that the government internal control system variable directly or indirectly affected fraud prevention. Meanwhile, the role of internal auditors does not directly affect fraud prevention. This variable affects fraud prevention through the mediating variable of the quality of the internal auditors as the quality of the internal auditors is said to be the full mediation.

scholarly journals The effect of e-accounting and mediated by internal control system on the performance of SME in Iraq

2021 ◽  
pp. 05-38
Author(s):  
Ali Alfartoosi ◽  
◽  
◽  
◽  
◽  
...  
Keyword(s):  
Decision Making ◽  
Control System ◽  
Internal Control ◽  
Value Chain ◽  
Cost Savings ◽  
Theory And Practice ◽  
Theoretical Frameworks ◽  
Internal Control System ◽  
The Impact

E- accounting within the company add value to the company, such as high quality, fast decision making, cost reduction and easy to use so as to perform key activities in value chain effectively and efficiently, improve quality and improve efficiency (Suzan et al., 2020). Recently, the request to explore online financial transaction have been stipulated due to the soaring impact on the bureaucratic accomplishment (Al-Delawi and Ramo,2020). The existing literature indicates that various studies have been undertaken to examine how e-accounting influence the in-house control system and the concert, in the various theoretical frameworks. Nevertheless, researches which investigate the different magnitudes of e-accounting is relatively low. Only a few studies have examined the e-accounting characteristics on internal control system as well as its performance. Additionally, there seems to be a lack of research exploring how the above relationships are affected by the constructs. The current study, therefore, explores the link between the quality of information, cost savings, quick decision-making and easy to use by using e-accounting to tract the control system the inside the company and its performance. The relationship between the control system in the company and its output is explored by the current research. The research model comprises of a list presumption which is used to investigate the outcomes, and 345 accountants working at the commercial SME in Iraq are involved as the respondents. The analysis is conducted through Smart PLS to confirm that the e-accounting features impact the concert and the efficiency of internal control system positively. The results obtained is noteworthy in the theory and practice through a finer-grained in the understanding of the impact of SME in relation to the characteristics of e- accounting, the control system in the company and its presentation.

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.

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 PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novtania Mokoginta ◽  
Linda Lambey ◽  
Winston Pontoh
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
System Quality ◽  
Internal Control System

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable.  The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara.  The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.

scholarly journals The Effect of the Internal Control System Effectiveness and the Quality of Financial Reporting and Its Impact on Fraud Prevention of Bandung Regency

2021 ◽  
Vol 5 (1) ◽  
pp. 13
Author(s):  
Yasmin Yasmin ◽  
Srihadi Winarningsih ◽  
Sri Mulyanti
Keyword(s):  
Corporate Governance ◽  
Control System ◽  
Internal Control ◽  
Financial Statements ◽  
Research Approach ◽  
Fraud Prevention ◽  
Good Corporate Governance ◽  
Internal Control System ◽  
System Effectiveness

The corruption has emerged as the main topic of discussion in many countries and fraud prevention becomes important as well. The 2018 Annual Report of the Corruption Eradication Commission (KPK) revealed that in general the KPK's enforcement action over the past 10 years showed a significant increase. This was also confirmed by President Jokowi that one of the big problems of Indonesia is related to Corruption This study is aimed to discover fraud prevention from the perspective of financial statements through the internal control system effectiveness and good corporate governance implementation.This study uses an explanatory research approach to analyze how one variable affects other variables through hypothesis testing. The data was collected using a questionnaire which distributed and filled by all regional authorities in Bandung Regency and then analyzed through path analysis using SPSS data processing tools. The results indicate that the effectiveness of internal control systems along with the good corporate governance implementation and the quality of financial statements have a positive effect on fraud prevention and partially the effectiveness variable of the internal control system has no significant effect, while the other two variables have a significant effect.

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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