Article Sidebar

Download
View Article
Statistic
Read Counter : 3886 Download : 2985

Downloads

Download data is not yet available.

Main Article Content

Abstract

This study aims to examine and analyze the effect of internal audit and accounting information systems on the automotive trading company PT. Kars Inti Amanah provides a perspective for the management of similar companies about internal audit and accounting information systems' power to increase internal control effectiveness. The population in this study were all employees of PT. Kars Inti Amanah, amounting to 67 people, were then sampled using a simple random sampling technique so that 40 samples were selected; this study uses a quantitative approach with descriptive statistical analysis to map the value of respondents' answers and multiple lien regression analysis to examine the influence between internal audit variables and accounting information systems on the effectiveness of internal control. The descriptive statistical analysis results show the overall value of the products that internal audit and accounting information systems have a positive and significant effect on the effectiveness of internal control at PT. Kars Inti Amanah.

Keywords

Accounting Information System Effectiveness Internal Control System

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Yusuf, M., & Kanji, L. . (2020). Effect of Internal Audit and Accounting Information System on the Effectiveness of Internal Control. Atestasi : Jurnal Ilmiah Akuntansi, 3(2), 120–125. https://doi.org/10.57178/atestasi.v3i2.222
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Ardhiani, M. R., Sukandani, Y., Istikhoroh, S., & Sasmita, Y. (2020). Analysis Of Cash Expenditure Effectiveness Through The Accounting Information System Of PT. Telkom Indonesia Regional Division V. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(03). http://www.jurnal.stie-aas.ac.id/index.php/IJEBAR/article/view/1275
  2. Arens, A. A., Loebbecke, J. K., Elder, R. J., & Beasley, M. S. (2000). Auditing: An integrated approach (Vol. 6). Upper Saddle River, NJ: Prentice Hall.
  3. Azhar, S. (2008). Sistem Informasi Akuntansi. Konsep dan Pengembangan. Bandung: Lingga Jaya.
  4. Bardhan, I., Lin, S., & Wu, S. L. (2015). The quality of internal control over financial reporting in family firms. Accounting Horizons, 29(1), 41-60. https://doi.org/10.2308/acch-50935
  5. Dianawati, N. M. D., & Ramantha, W. (2013). Pengaruh Independensi, Keahlian Profesional dan Pengalaman Kerja Auditor Internal terhadap Efektivitas Struktur Pengendalian Internal Bank Perkreditan Rakyat di Kabupaten Gianyar. E-Jurnal Akuntansi Universitas Udayana, 4(2013), 439-450. https://ojs.unud.ac.id/index.php/Akuntansi
  6. Dityatama, D. (2012). Pengaruh Kualitas Audit Internal Terhadap Efektivitas Sistem Pengendalian Internal Satuan Kerja Perangkat Daerah Di Lingkungan Pemerintah Kabupaten Lumajang. Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi, 9(1), 03. http://jia.stialanbandung.ac.id/index.php/jia/article/view/253
  7. Ghazali, I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 23 Edisi 8. Badan Penerbit Undip: Semarang.
  8. Hidayah, N. (2016). Analisis Sistem Pengendalian Manajemen untuk Peningkatan Kinerja Manajemen Pada Perusahaan Keluarga (Studi Kasus Pada UD. X Sidoarjo). Jurnal Akuntansi AKUNESA, 4(2), 1-15. https://jurnalmahasiswa.unesa.ac.id/index.php/jurnal-akuntansi/article/view/14711/13167
  9. Lu, H., Richardson, G., & Salterio, S. (2011). Direct and indirect effects of internal control weaknesses on accrual quality: Evidence from a unique Canadian regulatory setting. Contemporary Accounting Research, 28(2), 675-707. https://doi.org/10.1111/j.1911-3846.2010.01058.x
  10. Miettinen, J. (2008). The effect of audit quality on the relationship between audit committee effectiveness and financial reporting quality. University of Vaasa.
  11. Muslim, M., Ahmad, H., Rahim, S., & ARPelu, M. F. (2020). Client Pressures, Audit Tenure to Audit Quality: Moderation of Auditor Independence. JOURNAL OF AUDITING, FINANCE, AND FORENSIC ACCOUNTING, 8(2). https://doi.org/10.21107/jaffa.v8i2.8349
  12. Nurmaulidiya, R., & Suryani, E. (2019). Pengaruh Penerapan Sistem Informasi Akuntansi Dan Audit Internal Terhadap Efektivitas Pengendalian Internal (Survei pada PT Bio Farma [Persero] Bandung). Jurnal Akuntansi (Media Riset Akuntansi & Keuangan), 8(1), 41-51.
  13. Pebrianti, S. L. (2020). Pengaruh Sistem Informasi Akuntansi Terhadap Efektivitas Pengendalian Internal Pada Pt Bosowa Berlian Motor Makassar. Economics Bosowa, 6(002), 56-66. http://economicsbosowa.unibos.id/index.php/eb/article/view/331
  14. Rizki, P., & Anisykurlillah, I. (2018). The Determinant of Internal Control Effectiveness on Cooperative Employees of the Republic of Indonesia in Semarang City. Accounting Analysis Journal, 7(1), 78-86. https://doi.org/10.15294/aaj.v7i1.19346
  15. Romney, M. B., & John, P. (2009). Steinbart. Accounting Information Systems.
  16. Schandl, A., & Foster, P. L. (2019). COSO INTERNAL CONTROL–Integrated framework: An implementation guide for the healthcare provider industry. Committee of sponsoring organizations of the treadway commission.
  17. Sholehah, N. L. H., Rahim, S., & Muslim, M. (2018). Pengaruh Pengendalian Internal, Moralitas Individu dan Personal Culture Terhadap Kecurangan Akuntansi (Studi Empiris Pada OPD Provinsi Gorontalo). ATESTASI: Jurnal Ilmiah Akuntansi, 1(1), 40-54. https://doi.org/10.33096/atestasi.v1i1.62
  18. Sunyoto, D. (2014). Auditing (Pemeriksaan Akuntansi). cetakan pertama. Jakarta: CAPS (Center of Academic Publishing Service).