Peran Tingkat Penyelesaian Tindak Lanjut Rekomendasi Hasil Pemeriksaan Dalam Memoderasi Faktor Kelemahan Sistem Pengendalian Internal

Authors

  • Triono Triono Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang, Gedung L2 Lantai 2 FE UNNES, Kampus Sekaran, Gunungpati, Semarang
  • Subowo Subowo Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang, Gedung L2 Lantai 2 FE UNNES, Kampus Sekaran, Gunungpati, Semarang

DOI:

https://doi.org/10.32662/gaj.v3i1.689

Keywords:

Internal Control, Local Goverment

Abstract

This study aims to determine the role of the level of follow up TLRHP in moderating the factors that influence the weaknesses of the district / city local government’s internal control system in Central Java Province in 2014-2016. The population in this study are total of 35 districts / cities. This study uses secondary data obtained by documentation studies. The sampling technique used in this study is a saturated sample technique. This study uses descriptive statistical techniques, classic assumption tests, and moderation regression analysis with absolute difference value test models processed using IBM SPSS 23 applications. Government size, local income, capital expenditure, the level of completion of the follow-up of the audit results and moderation result together influence the weaknesses of the internal control system. The level of completion of the follow-up of the audit results has a significant negative effect on the weaknesses of the internal control system, the completion level of follow-up recommendations results in moderating the relationship of capital expenditure with the weaknesses of the internal control system

Author Biographies

Triono Triono, Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang, Gedung L2 Lantai 2 FE UNNES, Kampus Sekaran, Gunungpati, Semarang

Jurusan Akuntansi

Subowo Subowo, Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang, Gedung L2 Lantai 2 FE UNNES, Kampus Sekaran, Gunungpati, Semarang

Jurusan Akuntansi

References

Aini, F. 2017. Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah (Pad), Kompleksitas Daerah dan Belanja Modal Terhadap Kelemahan Pengendalian Intern Pemerintah Daerah (Studi Empiris pada Pemerintah Daerah Provinsi di Indonesia periode 2011-2012).JOM Fekom, 4, 777–789

Arifin, Muhammad Naufal. Lilik Handajani. dan Alamsyah. 2016. Kualitas Laporan Keuangan Dan Kepercayaan Stakeholder Pada Satuan Kerja Wilayah Kerja KPPN Mataram. JAFFA, Vol 04 No.2 Oktober 2016, 121-144

Fauza, N. 2015. Analisis Faktor-Faktor yang Mempengaruhi Kelemahan Pengendalian Intern Pemerintah Daerah (Studi Empiris Pada Pemerintah Daerah se Sumatera). JOM Fekom, 2(2), 1–15.

Iqbal, M. 2017. Pengaruh Tingkat Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Belanja Modal, Dan Jumlah Penduduk Terhadap Kelemahan Pengendalian Intern Pada Pemerintah Daerah. Jurnal Of Economic, 4(1).

Kristanto S.B. dan Prisma B. 2010. Determinan Kelemahan Pengendalian Inrternal Pemerintah Daerah Dari Pendapatan Asli Daerah Dan Belanja Modal. Jurnal Akuntansi Ukrida.

Novilia, F. (2017). Pengaruh Ukuran Pemerintah Daerah, Pendapatan Asli Daerah dan Belanja Modal Terhadap Temuan Audit Bpk atas Sistem Pengendalian Intern Pada Pemerintah Daerah Di Indonesia. Tesis. Universitas Lampung.

Nurwati, I. (2015). Analisis Faktor-Faktor yang Mempengaruhi Kelemahan Pengendalian Internal Pemerintah Daerah (Studi Kasus pada Kabupaten dan Kota di Provinsi Jawa Tengah Periode 2011-2012). Skripsi. Universitas Muhammadiyah Surakarta.

Peraturan Pemerintah Nomor 60 Tahun 2008 Tentang Sistem Pengendalian Internal Pemerintah (SPIP)

Petrovits, C. Shakespeare, C. & Shih, A. 2011. The Causes and Consequences of Internal Control Problems in Nonprofit Organizations. The Accounting Review 86(1): 325–357.

Putri, Novi Kumala & Amir M. 2015. Pengaruh Pertumbuhan Ekonomi, Pad, Ukuran dan Kompleksitas Terhadap Kelemahan Pengendalian Intern Pemda. Accounting Analysis Journal, 4(2), 1–8.

Saputro, E. A. & Amir M. 2015. Analisis Faktor-Faktor Yang Berpengaruh Terhadap Kelemahan Pengendalian Intern Pemerintah Daerah. Accounting Analysis Journal, 4(3), 1–9.

Sebayang, J V. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Kelemahan Sistem Pengendalian Intern Pada Pemerintah Kabupaten Dan Kota Di Provinsi Sumatera Utara. Tesis. Universitas Sumatra Utara.

Undang-Undang Nomor 1 tahun 2004 pasal 56 ayat 4 tentang Perbendaharaan Negara

Downloads

Published

2020-04-30

How to Cite

Triono, T., & Subowo, S. (2020). Peran Tingkat Penyelesaian Tindak Lanjut Rekomendasi Hasil Pemeriksaan Dalam Memoderasi Faktor Kelemahan Sistem Pengendalian Internal. Gorontalo Accounting Journal, 3(1), 43–54. https://doi.org/10.32662/gaj.v3i1.689

Issue

Volume 3 Nomor 1 April 2020

Section

Articles

License

In order to be accepted and published by Gorontalo Accounting Journal, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to these following terms:

1. The copyright of the accpted for publication articles shall be assigned to Gorontalo Accounting Journal as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints) as evidenced by a Statement From the author.

2. Gorontalo Accounting Journal maintain the publishing rights of the published articles. 

Authors are permitted to republish or disseminate published articles by sharing the link/DOI of the article at the Gorontalo Accounting Journal. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the Gorontalo Accounting Journal with an acknowledgement of initial publication to this journal.

Users/public (https://jurnal.unigo.ac.id/index.php/gaj/index) use of this website will be licensed to the Creative Commons Attribution 4.0 International License (CC-BY)