Faktor-Faktor yang Mempengaruhi Kelemahan Sistem Pengendalian Internal Pada Pemerintah Provinsi di Sumatera Tahun 2018-2022
Nabella Putri Islami, Sandrayati, Desi Indriasari
DOI:
https://doi.org/10.31851/jmwe.v21i3.16598Keywords:
Kompleksitas, Ukuran Pemerintah, Tindak Lanjut Hasil Pemeriksaan, Kelemahan Sistem Pengendalian InternalAbstract
ABSTRAK
Tujuan penelitian ini adalah untuk menilai dampak Kompleksitas, Ukuran Pemerintah dan Tindak Lanjut Hasil Pemeriksaan terhadap Kelemahan Sistem Pengendalian Internal. Populasi dalam penelitian ini adalah Pemerintah Provinsi di Sumatera yang berjumlah 10 provinsi dengan periode 2018-2022. Penelitian ini menggunakan teknik penyampelan sensus atau sampling jenuh. Jenis penelitian adalah penelitian kuantitatif, data yang digunakan adalah data sekunder berupa Laporan Keuangan Pemerintah Daerah dan diolah melalui aplikasi (SPSS) versi 26. Hasil penelitian menunjukkan bahwa secara parsial Kompleksitas berpengaruh positif dan signifikan terhadap Kelemahan Sistem Pengendalian Internal, Ukuran pemerintah berpengaruh negatif dan signifikan terhadap Kelemahan Sistem Pengendalian Internal, Tindak Lanjut Hasil Pemeriksaan tidak berpengaruh terhadap Kelemahan Sistem Pengendalian Internal, secara simultan Kompleksitas, Ukuran Pemerintah, dan Tindak Lanjut Hasil Pemeriksaan berpengaruh terhadap Kelemahan Sistem Pengendalian Internal.
Kata Kunci: Kompleksitas, Ukuran Pemerintah, Tindak Lanjut Hasil Pemeriksaan, dan Kelemahan Sistem Pengendalian Internal
ABSTRACT
The purpose of this study is to assess the impact of Complexity, Government Size and Follow-up of Audit Results on the Weakness of the Internal Control System. The population in this study is the Provincial Government in Sumatra which totals 10 provinces with the period 2018-2022. This study uses a census sampling technique or saturated sampling. The type of research is quantitative research, the data used is secondary data in the form of Regional Government Financial Statements and processed through the application (SPSS) version 26. The results of the study show that partially Complexity has a positive and significant effect on the Weakness of the Internal Control System, Government Size has a negative and significant effect on the Weakness of the Internal Control System, Follow-up of Audit Results has no effect on the Weakness of the Internal Control System, simultaneously Complexity, Government Size, and Follow-up of Audit Results have an effect on the Weakness of the Internal Control System.
Keywords : Complexity, Government Size, Follow-up of Audit Results, and Weaknesses of the Internal Control System.
References
ABSTRAK
Tujuan penelitian ini adalah untuk menilai dampak Kompleksitas, Ukuran Pemerintah dan Tindak Lanjut Hasil Pemeriksaan terhadap Kelemahan Sistem Pengendalian Internal. Populasi dalam penelitian ini adalah Pemerintah Provinsi di Sumatera yang berjumlah 10 provinsi dengan periode 2018-2022. Penelitian ini menggunakan teknik penyampelan sensus atau sampling jenuh. Jenis penelitian adalah penelitian kuantitatif, data yang digunakan adalah data sekunder berupa Laporan Keuangan Pemerintah Daerah dan diolah melalui aplikasi (SPSS) versi 26. Hasil penelitian menunjukkan bahwa secara parsial Kompleksitas berpengaruh positif dan signifikan terhadap Kelemahan Sistem Pengendalian Internal, Ukuran pemerintah berpengaruh negatif dan signifikan terhadap Kelemahan Sistem Pengendalian Internal, Tindak Lanjut Hasil Pemeriksaan tidak berpengaruh terhadap Kelemahan Sistem Pengendalian Internal, secara simultan Kompleksitas, Ukuran Pemerintah, dan Tindak Lanjut Hasil Pemeriksaan berpengaruh terhadap Kelemahan Sistem Pengendalian Internal.
Kata Kunci: Kompleksitas, Ukuran Pemerintah, Tindak Lanjut Hasil Pemeriksaan, dan Kelemahan Sistem Pengendalian Internal
ABSTRACT
The purpose of this study is to assess the impact of Complexity, Government Size and Follow-up of Audit Results on the Weakness of the Internal Control System. The population in this study is the Provincial Government in Sumatra which totals 10 provinces with the period 2018-2022. This study uses a census sampling technique or saturated sampling. The type of research is quantitative research, the data used is secondary data in the form of Regional Government Financial Statements and processed through the application (SPSS) version 26. The results of the study show that partially Complexity has a positive and significant effect on the Weakness of the Internal Control System, Government Size has a negative and significant effect on the Weakness of the Internal Control System, Follow-up of Audit Results has no effect on the Weakness of the Internal Control System, simultaneously Complexity, Government Size, and Follow-up of Audit Results have an effect on the Weakness of the Internal Control System.
Keywords : Complexity, Government Size, Follow-up of Audit Results, and Weaknesses of the Internal Control System.
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