PENGARUH PENGENDALIAN INTERN TERHADAP KEANDALAN LAPORAN KEUANGAN PADA PT. SAPTA SARI TAMA PALEMBANG

sugiharto sugiharto, Salman Salman

Abstract


This research aims to see the effect of the implementation of internal control on the realiability of financial reporting. The financial reporting show indications of receivables that are not in line with expectations and the occurrence of excess or shortage of stock. This reporting is closely related to the implementation of internal control that can achieve the purpose of its implementation, namely the realiability of financial reporting. The population and sample in this research were 40 employees, all of which were used as a population. This research used exploratory and causality and the formulation of associative problems using questionnaires. Based on the results of the research, internal control affects the realiability of financial reporting. The conclusion of this research states that the hypothesis which states that internal control affects the realiability of financial reporting is acceptable.

Full Text:

11-18 PDF

References


Arrens. Alvin A, And James K.Loebbecke, 2010, Auditing an Integrated Approach, New jersey, Prentice Hall, Inc

Agoes, Sukrisno, 2004, Auditing (Pemeriksaan Akuntansi), Universitas Indonesia, Jakarta.

Abdul, Halim. 2008. Auditing (Dasar-Dasar Audit Laporan Keuangan).Unit Penerbit dan Percetakan STIM YKPN, Yogyakarta.

Al haryono jusup. 2014. Auditing (Pengauditan Berbasis ISA).Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta.

Azwar, 2006, Statistik Untuk Penelitian Salemba Empat Jakarta

Bacal Robert, 2002, Performance Management (Alih Bahasa Dharma & Irawan), PT. Gramedia Pustaka Utama, Jakarta

Dedy Nordiawan, 2010, Akuntansi Sektor Publik, Penerbit Salemba Empat Jakarta.

Ghozali, Imam, 2009. Aplikasi Analisis Multivariate Dengan Program SPSS, Edisi Keempat, Penerbit Universitas Diponegoro.

Irawan, Prasetya, 2007. Penelitian kualitatif dan kuantitatif untuk Ilmu-Ilmu Sosial, DIA FISIP UI, Jakarta.

Jurnal Ilmiah Aset, Maret 2020, hal. 9-18 Vol. 22 No. 1 ISSN 1693-928X DOI: 10.37470/1.022.1.02, Analisis Pengaruh Lingkungan Pengendalian Terhadap Keandalan Laporan Keuangan, Universitas Diponegoro Semarang

IAPI, DSP. 2013. Standar Pfofesional Akuntan Publik. Jakarta : Salemba Empat.

Kanaka Pura Direja, 2014, Auditing, Penerbit LPFE Yogyakarta

Mulyadi. 2015. Auditing. Buku 1 Edisi 6. Jakarta: Salemba Empat Jakarta.

Messier et.all. 2006, Auditing dan Asuurance Services “ A Systematic Approach”. Salemba Empat Jakarta

Peraturan Pemerintah no. 71 Tahun 2010 Standar Akutansi Pemerintahan

Sugiharto, 2003, Tesis, Pengaruh Struktur Pengendalian Intern Terhadap Tujuan Struktur Pengendalian Intern dan Kinerja Bisnis Pasar Modern di Kota Bandung, Universitas Padjadjaran Bandung, Tidak dipublikasikan

Sugiyono, 2015, Metode Penelitian Bisnis, Penerbit Alfa Beta Bandung

Sanusi, Anwar. 2011. Metodelogi Penelitian Bisnis. Salemba Empat. Jakarta.

Sukrisno, 2010, Audit Manajemen, Penerbit STM YKPN, Yogyakarta

Siswanto Sutojo, 2014, Manajemen Audit, Penerbit Salemba Yogyakarta

Suswinarno, 2012.Aman dari Risiko dalam Pengadaan Barang/Jasa Pemerintah. Jakarta:Visimedia.

Sugiono, 2004, Pedoman Penelitian, Alfabeta, Bandung

Sofyan Syafri, 2008, Teori Akuntansi Salemba Empat Jakarta

Suharsimi Arikunto, 2014, Statistik Non Parametrik, Penerbit Erlangga Jakarta

Tim Penulis Universitas Tridinanti Palembang 2008, Buku Pedoman Penulisan Skripsi dan Laporan Akhir, Universitas Tridinanti Palembang




DOI: http://dx.doi.org/10.52333%2Fratri.v3i1.802

Refbacks

  • There are currently no refbacks.