The Influence of COSO Organizational Framework Implementation on the Quality of Internal Control in Group of Companies Dani Prisma Mitra (DPM)

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Nurhidayat, Siswo Akhmad (2018) The Influence of COSO Organizational Framework Implementation on the Quality of Internal Control in Group of Companies Dani Prisma Mitra (DPM). International Journal of Business Studies, 2 (1). pp. 16-24. ISSN 2580-0132

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Abstract

This study analyzed the perception of organization members of the group of company in Dani Prisma Mitra (DPM) about the influence of COSO organizational framework consisting of company ethical environments, risk management trainings and internal audit activities on the quality of internal control procedures. Population in this research is all employee in finance and non-finance department with level of supervisor and upward at DPM. Hypothesis testing used multiple regression analysis with discussion of contingency theory. Hypothesis testing concluded that company ethics environments and internal audit activities have positive and significant influence to the quality of internal control procedure, while risk management activities have positive but not significant effect on to the quality of internal control procedure. Keywords: Corporate ethical environments, Risk management, Internal audit, Internal control procedures, Contingency theory

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Research And Community Empowerment > Journals
Depositing User: Rizky Amalia
Date Deposited: 22 Jan 2020 06:17
Last Modified: 22 Dec 2021 04:54
URI: http://repository.ipmi.ac.id/id/eprint/540

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