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All Journal Al Tijarah Jurnal Equity Jurnal Riset Akuntansi Aksioma TRANSFORMASI: Jurnal Manajemen Pemerintahan Jurnal Ilmiah Akuntansi Kesatuan Veteran Economics, Management & Accounting Review
Mahendro Sumardjo
Universitas Pembangunan Nasional Veteran Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Analisis Determinan Kelemahan Pengendalian Intern Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Timur Tina Tuti Alawiyah; Mahendro Sumardjo; Dewi Darmastuti
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.397

Abstract

This study aims to determine the effect of local government size, local revenue (PAD), capital expenditure, and population on weaknesses in internal control in local governments. This research was carried out using multiple linear regression analysis on 104 samples of district / city governments in the province of East Java during 2016-2018, the results showed that there was no significant effect related to local government size, capital expenditure, and population on weakness in control. intern in local government. The size of the local government, the capital expenditure, and the population do not ensure that the internal control weaknesses owned by the regional government are small or large. Meanwhile, PAD has a significant positive effect on the weakness of internal control in local government. The amount of PAD has the potential to encourage managers to commit irregularities in regional financial management, thereby increasing the findings of weaknesses in local government internal control. Keywords: size of local government; PAD; capital expenditure; population; weaknesses of internal control.
Analisis Determinan Kelemahan Pengendalian Intern Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Timur Tina Tuti Alawiyah; Mahendro Sumardjo; Dewi Darmastuti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.397

Abstract

This study aims to determine the effect of local government size, local revenue (PAD), capital expenditure, and population on weaknesses in internal control in local governments. This research was carried out using multiple linear regression analysis on 104 samples of district / city governments in the province of East Java during 2016-2018, the results showed that there was no significant effect related to local government size, capital expenditure, and population on weakness in control. intern in local government. The size of the local government, the capital expenditure, and the population do not ensure that the internal control weaknesses owned by the regional government are small or large. Meanwhile, PAD has a significant positive effect on the weakness of internal control in local government. The amount of PAD has the potential to encourage managers to commit irregularities in regional financial management, thereby increasing the findings of weaknesses in local government internal control. Keywords: size of local government; PAD; capital expenditure; population; weaknesses of internal control.
Co-Authors Dewi Darmastuti Ela Romadhona Ermawati, Ermawati Fitri Dwi Cahya Ningrum Khoirul Aswar Muhammad Rio Rahmadhani Rahmita Syania Putri Sumilir Sumilir Tina Tuti Alawiyah Wahyu Rizky Ramadan Wisnu Julianto