Analisis Faktor yang Mempengaruhi Efektivitas Pengendalian Internal Pada Perusahaan Manufaktur di Batam

Haryaningsih, Devi (2012) Analisis Faktor yang Mempengaruhi Efektivitas Pengendalian Internal Pada Perusahaan Manufaktur di Batam. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

This study aims to analyze what factors that determine the effectiveness of internal control at manufacturing companies in Batam. This research is concerned with what factors that effect internal control, and also concerned whether internal control gives impact on effectiveness of internal control. The statistical method that is used in this research is regression linear method. Independent variables used are firm strategy, size, structure, perceived environmental uncertainty, internal auditor, and internal control. Internal control consists of control environment, risk assessment, control activities, information and communication, and monitoring. The dependent variables are effectiveness of internal control that consists of effectiveness of organization’s activities, financial statement reliability, and compliance by law. The data obtained is primary data from managerial level employees as respondents.The sampling method is using area random sampling with Batam manufacturing companies as sample. This study shows that among factors observed, only strategy and environmental uncertainty that effects internal control, and internal control has influence to the effectiveness of internal control. The effect of factors observed to internal control is 35,90%, and the effect of internal control to the effectiveness of internal control is 23,60%. Keywords: Strategy, firm size, structure, perceived environment uncertainty, control environment, risk assessment, control activities, information and communication, monitoring, effectiveness of activities, reliability, law compliance.

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