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All Journal Jurnal Riset Akuntansi Terpadu Eduvest - Journal of Universal Studies
Yulianto, Agus Solikhan
Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tirtayasa
Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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EFEK MODERASI KELEMAHAN PENGENDALIAN INTERNAL ATAS PENGARUH PENGELUARAN PEMERINTAH TERHADAP INDEX PEMBANGUNAN MANUSIA (STUDI PADA PEMERINTAH DAERAH KABUPATEN DAN KOTA SE-PROVINSI BANTEN) Rita Rosiana; Agus Solikhan Yulianto; Nurhayati Soleha
Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (859.337 KB) | DOI: 10.35448/jrat.v9i1.4286

Abstract

Abstract This research was aimed to analyze the moderating effect of the internal control weakness on the impact of of government expenditure on human development index.  Human resources quality was considered as the important factor for the growth of a region. The optimally government expenditure could give positive impact on the human resource quality. Otherwise the ineffective government expenditure was expected to giv negative impact on human resources development. This research was conducted over the financial data released by the municipal government in Banten Province for the period of 2009-2012. The analysis shows that government expenditure influences the human development index. The weakness of internal control does not show the moderating effect over the influence of government expenditure on human development index. Keywords: Human development index, Internal Control and Government Expenditure Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh moderasi dari kelemahan pengendalian internal terhadap dampak pengeluaran pemerintah terhadap indeks pembangunan manusia. Kualitas sumber daya manusia dianggap sebagai faktor penting untuk pertumbuhan suatu daerah. Pengeluaran pemerintah yang optimal dapat memberikan dampak positif pada kualitas sumber daya manusia. Kalau tidak, pengeluaran pemerintah yang tidak efektif diperkirakan akan berdampak negatif terhadap pengembangan sumber daya manusia. Penelitian ini dilakukan atas data keuangan yang dirilis oleh pemerintah kota di Provinsi Banten untuk periode 2009-2012. Analisis menunjukkan bahwa pengeluaran pemerintah mempengaruhi indeks pembangunan manusia. Kelemahan pengendalian internal tidak menunjukkan efek moderasi atas pengaruh pengeluaran pemerintah pada indeks pembangunan manusia. Kata Kunci: Indeks pembangunan manusia, Kontrol Internal, dan Pengeluaran Pemerintah
The Influence of Internal Control and Management Control System (MCS) on Employee Performance with Work Commitment as a Moderation Variable Vera Fitriani Noor; Tubagus Ismail; Agus Solikhan Yulianto
Eduvest - Journal of Universal Studies Vol. 3 No. 9 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i9.902

Abstract

This study aims to analyze the effect of Internal Control and Management Control System (MCS) on Employee Performance with Work Commitment as a moderating variable (Empirical Study on Pandeglang Regency Government). The research methodology used is a quantitative method, using primary data obtained from the results of distributing questionnaires to respondents. The data analysis technique used is multiple linear regression analysis with PLS software. The results of this study indicate that Internal Control influences Employee Performance, Management Control System (MCS) influences Employee Performance, Work Commitment moderates Internal Control influences Employee Performance, and Work Commitment moderates Management Control System (MCS) influences Employee Performance.
Co-Authors Rita Rosiana Soleha, Nurhayati Tubagus Ismail Vera Fitriani Noor