PENGARUH KUALITAS LINGKUNGAN PENGENDALIAN (CONTROL ENVIRONMENT) TERHADAP KEANDALAN STRUKTUR PENGENDALIAN INTERN
Internal control structure is a means to ensure the implementation of a good governance in an organization. Control environment serves as the foundation for other internal control components. A previous study conducted by Sanyoto (2006) revealed that external factors, attention, and human resources...
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| Main Authors: | , |
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| 格式: | Theses and Dissertations NonPeerReviewed |
| 出版: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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| 主題: | |
| 在線閱讀: | https://repository.ugm.ac.id/127912/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=68223 |
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| 機構: | Universitas Gadjah Mada |
| 總結: | Internal control structure is a means to ensure the implementation of a good
governance in an organization. Control environment serves as the foundation for
other internal control components. A previous study conducted by Sanyoto (2006)
revealed that external factors, attention, and human resources significantly affect
the reliability of the internal control system. This study measured the quality of
the environmental factors in internal control structure and the effect of the
controlling environment quality on the reliability of the internal control structure.
Primary data were obtained from the structural officials, perceptions including
the heads of sub-divisions, divisions, and bureaus in XY University by sending 75
questionnaires to respondents. 70 of them were completed and returned to the
researcher. One sample t-test, a mean of 4.20 and multiple regression were
applied to analyse the data.
The statistical analysis showed that factors in establishing integrity and ethics,
commitment factors on the competence, the conducive leadership, the effective
role of APIP and the cooperation with related institutions were reliable. On the
contrary, the factors of the organizational structure, authority and responsibility
delegations, practices, and human resources management policy were quite
reliable. Beside, the internal control structure was quite reliable. The multiple
regression analysis showed that the quality of the control environment
significantly affected the internal control structure reliability and partially
affected the quality of the commitment factors on the competence (KOMITKOM).
In addition, the conducive leadership (KEPKON) significantly affected the
reliability of the internal control structure |
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