Published: 2025-02-01
Faktor – Faktor Yang Mempengaruhi Efektivitas Sistem Pengendalian Intern (Studi Pada OPD Pemerintah Provinsi Sumatera Selatan)
DOI: 10.35870/jemsi.v11i1.3665
Mery Juliana, Periansya, Indra Satriawan
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Mery Juliana:
Politeknik Negeri Sriwijaya
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Periansya:
Politeknik Negeri Sriwijaya
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Indra Satriawan:
Politeknik Negeri Sriwijaya
Abstract
This study aims to determine the effect of leadership style, accounting information systems and audit quality on the effectiveness of the internal control system. The type of data used in this study is primary data. The data in this study were obtained from the collection of questionnaires distributed. The population in this study were 39 Regional Apparatus Organizations (OPD) of the South Sumatra Provincial Government with a sample of 39 Regional Apparatus Organizations (OPD) of the South Sumatra Provincial Government and the sample selection method using purposive sampling. The statistical method in testing the hypothesis in this study is multiple linear regression analysis. The results of this study state that: (1) leadership style, accounting information system and audit quality partially and significantly affect the effectiveness of the internal control system and (2) leadership style, accounting information system and audit quality simultaneously and significantly affect the effectiveness of the internal control system in the Regional Apparatus Organization (OPD) of the South Sumatra Provincial Government.
Keywords
Accounting Information System; Effectiveness of Internal Control System; Leadership Style; System Audit Quality
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 11 No. 1 (2025)
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Section: Articles
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Published: 2025-02-01
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/jemsi.v11i1.3665
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Mery Juliana, Politeknik Negeri Sriwijaya
Akuntansi Sektor Publik, Jurusan Akuntansi, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Palembang, Sumatera Selatan, Indonesia.
Periansya, Politeknik Negeri Sriwijaya
Akuntansi Sektor Publik, Jurusan Akuntansi, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Palembang, Sumatera Selatan, Indonesia.
Indra Satriawan, Politeknik Negeri Sriwijaya
Akuntansi Sektor Publik, Jurusan Akuntansi, Politeknik Negeri Sriwijaya, Jl. Srijaya Negara, Palembang, Sumatera Selatan, Indonesia.
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