Determinan Efektivitas Sistem Pengendalian Internal Perusahaan
Pengertian Sistem Pengendelian Intern. Sistem pengendalian intern atau disebut juga kontrol intern merupakan suatu proses yang dipengaruhi oleh sumber daya manusia dan sistem teknologi informasi, yang dibuat dalam membantuk organisasi dalam mencapai suatu tujuan atau objektif tertentu. Sistem Pengendalian Internal. Sistem pengendalian internal bertujuan untuk meningkatkan efektifitas dan efisiensi operasional, kelayakan atas laporan keuangan, serta kepatuhan terhadap peraturan perundangundangan yang berlaku di Indonesia, baik peraturan yang mengatur Perseroan Terbatas, peraturan OJK maupun kebijakan Perseroan yang telah ditetapkan.
Abstract
This research is to examine empirically the influence of role, professionalism, working experiences and internal auditor’s IT knowledge on enterprise’s internal control system effectiveness based on purposive sampling method, this research used a sample of 71 respondents who work as internal auditors at some private enterprises in DKI Jakarta region. data was analyzed multiple regression analysis with spss 22 processing. The result of this research indicates that professionalism, working experiences and internal auditor’s IT knowledge have an influence on enterprise’s internal control system effectiveness while the role of internal auditor does not have an influence on enterprise’s internal control system effectiveness.
Keywords
effectiveness; internal control system; multiple regression
DOI: https://doi.org/10.15408/akt.v9i2.4028
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Department of Accounting, Faculty of Economic and Business,
Syarif Hidayatullah State Islamic University
Jl. Ir. H. Juanda no 95, Ciputat 15412, Tangerang Selatan, Banten, Indonesia
Phone:+62(21) 7493318, Fax.: +62 (21) 7496006. e-Mail: [email protected]
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