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"The internal control system (ICS) in the local government of Lumajang (IAQ) that held was not effective. We guess that the problem because of internal audit quality (IAQ)that held was poor. The purpose of this research waas to asses the influence of internal audit quality (IAQ) to the auditee's internal control system (ICS) effectivity. Based on a questionnaire survey of an 22 inspektorat's auditor teams of lumajang regency, data are analysed using a component based structural equation model (CBSEM) with smart - PLS program. The result showed that: there was a significant positive influence of internal audit quality (IAQ) to the effectiveness of auditee's internal contrl system (ICS). These results suggest that to improve the effectiveness of auditee's ICS, can conduct through improve the IAQ with increasing the skills and personal qualities of internal auditor, the effectiveness of the audit process, and the reliability and usefulness of internal audit reporting."

"Penelitian ini bertujuan untuk menganalisis efektivitas Sistem Pengendalian Internal Pemerintah (SPIP) dan menganalisis kendala dari pelaksanaan SPIP pada Satuan Kerja X. Penelitian ini menggunakan metode deskriptif kuantitatif yang dibantu dengan data kualitatif. Hasil dari penelitian menunjukkan bahwa pengendalian internal pada Satuan Kerja X belum efektif dan memerlukan penguatan. Unsur yang masih memerlukan penguatan adalah lingkungan pengendalian, penilaian risiko, dan pemantauan. Sedangkan untuk unsur kegiatan pengendalian dan informasi dan komunikasi sudah efektif. Pada lingkungan pengendalian, sub unsur yang masih memerlukan penguatan ialah komitmen terhadap kompetensi, struktur organisasi, pendelegasian wewenang, dan kebijakan serta praktik pembinaan SDM. Pada unsur penilaian risiko, identifikasi risiko dan analisis risiko masih memerlukan penguatan. Dan pada unsur pemantauan, sub unsur yang masih memerlukan penguatan ialah pemantauan berkelanjutan dan evaluasi terpisah. Saran perbaikan yang bisa ditempuh agar SPIP menjadi efektif ialah dengan pembuatan kebijakan dan mensosialisasikan ke seluruh pegawai, melaksanakan manajemen SDM, melaksanakan penilaian mandiri, melakukan evaluasi terkait dengan pengendalian internal secara berkala serta mendokumentasikan hasil dari evaluasi tersebut dan menumbuhkan kesadaran terkait pengendalian internal pada seluruh pegawai di Satuan Kerja X.

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This study aims to analyze the effectiveness of the Government's Internal Control System (SPIP) and to analyze the constraints of SPIP implementation on Work Unit X. This research uses a quantitative descriptive method assisted with qualitative data. The results of the study indicate that internal control in Work Unit X is not yet effective and requires strengthening. Elements that still require strengthening are the control environment, risk assessment, and monitoring. As for the elements of control and information and communication activities have been effective. In the control environment, the sub-elements that still need strengthening are commitment to competence, organizational structure, delegation of authority, and HR development policies and practices. The elements of risk assessment, risk identification and risk analysis still need strengthening. And in the monitoring element, the sub-elements that still need strengthening are continuous monitoring and separate evaluation. Suggestions for improvements that can be taken so that the SPIP becomes effective are by making policies and socializing them to all employees, implementing HR management, carrying out self-assessments, conducting regular evaluations related to internal control and documenting the results of these evaluations and raising awareness regarding internal control for all employees. in Work Unit X."

"Penelitian ini bertujuan menguji pengaruh efektivitas pengendalian internal perusahaan terhadap kualitas laba dan pengaruh moderasi kualitas audit antara efektivitas pengendalian internal terhadap kualitas laba. Sampel penelitian terdiri dari semua industri non-keuangan pada tahun 2012-2014 dan diuji dengan menggunakan data panel. Efektivitas pengendalian internal dihitung dengan scoring 5 komponen pengendalian internal berdasarkan illustrative tools COSO (2013). Hasil penelitian menunjukkan bahwa sistem pengendalian internal terbukti berpengaruh positif terhadap kualitas laba dan kualitas audit akan memperkuat hubungan positif efektivitas pengendalian internal terhadap kualitas laba.

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The purpose of this study is to examine the effect of the company's internal control effectiveness on earning quality and the moderating effect of audit quality between internal control effectiveness on earning quality. The sample of this study consisted of all non-financial industry in the years 2012-2014 and tested by using panel data. Effectiveness of internal control is calculated by scoring five components of internal control based on the COSO Illustrative Tools (2013). The results showed that internal control system has a positive effect on earning quality in which audit quality strenghten the positive relationship between the effectiveness of internal cotrol over earning quality."

"[Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan sistem ERP, efektivitas pengendalian internal, dan kualitas komite audit terhadap kualitas laba. Sampel untuk penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI pada tahun 2013. Kualitas laba diukur dengan mendeteksi keberadaan manajemen laba, menggunakan jumlah akrual diskresioner. Hasil penelitian ini membuktikan efektivitas pengendalian internal berhubungan negatif terhadap manajemen laba. Penelitian ini menunjukkan bahwa penggunaan sistem ERP dan kualitas komite audit tidak berpengaruh terhadap kualitas laba dengan proksi akrual diskresioner. Pada pengujian tambahan efektivitas pengendalian internal terhadap akrual diskresioner komponen fungsi internal audit dan kode etik perusahaan berhubungan negatif terhadap akrual diskresioner. Pengujian tambahan kualitas komite audit terhadap akrual diskresioner membuktikan jumlah, rata-rata usia, dan keahlian anggota komite audit berpengaruh negatif terhadap akrual diskresioner., This research discusses about the effect of enterprise resource planning system usage, effectiveness of internal control, and quality of audit committee on earnings quality. The sample used for this research is manufacturing companies that are listed on Indonesia’s Stock Exchange in the year 2013. This research measures earnings quality with the existence of earnings management. The existence of earnings management is detected by calculating the amount of discretionary accruals. The result of this research shows that the effectiveness of internal control is negatively correlated to earnings management. This research also shows that the effect of enterprise resource planning system usage and quality of audit committee do not have any effect on earnings quality with discretionary accruals as a proxy. Sensitivity Analyses on the effectiveness of internal control and discretionary accruals proves that internal audit function and code of conduct are negatively correlated to discretionary accruals. Sensitivity Analyses on the quality of audit committee and discretionary accruals proves that the amount, average age, and expertise of the audit committee members are negatively related to discretionary accruals.]"

"Skripsi ini bertujuan untuk mengetahui pengaruh efektivitas sistem pengendalian intern pemerintah terhadap pencapaian kinerja pemerintah daerah di Indonesia. Efektivitas sistem pengendalian intern diuji melalui jumlah kelemahan pengendalian intern dan nilai kerugian daerah, sedangkan ukuran kinerja menggunakan skor evaluasi LAKIP dan skor EKPPD. Hasil uji regresi berganda pada data 1.209 pemda kabupaten dan kota tahun 2010-2013 menunjukkan bahwa kelemahan pengendalian intern dan kerugian daerah memiliki pengaruh negatif signifikan terhadap kinerja pemda. Sedangkan variabel pengendali berupa tingkat kemandirian, ukuran, lokasi dan tipe pemda memiliki pengaruh positif signifikan terhadap kinerja.

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This study aims to determine the effect of the effectiveness of the government internal control system towards the achievement of the performance of local government in Indonesia. The effectiveness of internal control systems are tested through a number of internal control weaknesses and value of financial loss on local government, while a measure of performance using LAKIP evaluating score and EKPPD score.

The results of multiple regression test at the 1.209 regency and city during 2010-2013 showed that the weakness of internal control and financial loss have a significant negative effect on the performance of local governments. While the control variables such as the level of independence, the size, location and type of local government has a significant positive effect on performance."

"The objective of this research is to provide empirical evidence of the influence of internal auditors? personal factors which consist of competency, independence, accountability, audit experience, ethics sensibility, and gender on audit quality. This research was done to government auditor working for government institution in Indonesia. Data of this research are primary data of perception of respondents which were collected by a survey using questionnaire. Numbers of questionnaire distributed were 329 copies and 279 copies were returned, so the response rate is 84,8%. Data were analyzed by using SEM and multiple regressions. The two procedures give the same result that ethics sensibility and accountability have positive influences on audit quality. Meanwhile competency, independence, audit experience, and gender have no influences on audit quality.

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Penelitian ini bertujuan memberikan bukti empiris tentang pengaruh faktor personal auditor internal yang terdiri dari kompetensi, independensi, akuntabilitas, pengalaman audit, pemahaman etika, dan gender terhadap kualitas audit. Penelitian dilakukan terhadap auditor internal pemerintah yang bekerja pada LPND di Indonesia. Data penelitian adalah data primer berupa persepsi responden yang dikumpulkan melalui survei dengan kuesioner. Kuesioner yang disebarkan berjumlah 329 buah dan yang kembali 279 buah, sehingga response rate adalah 84,8%. Data diolah dengan SEM dan regresi berganda. Dengan kedua prosedur diperoleh hasil penelitian yang sama, yaitu pemahaman etika dan akuntabilitas berpengaruh positif terhadap kualitas audit. Sedangkan kompetensi, independensi, pengalaman audit, dan gender tidak terbukti berpengaruh terhadap kualitas audit."

"Penelitian ini meneliti hubungan antara efektivitas pengendalian internal yang dilihat dari jumlah temuan pengendalian internal BPK, peran audit internal dengan proksi jumlah temuan ketidakpatuhan dalam peraturan perundang-undangan hasil pemeriksaan BPK, tingkat kewenangan audit internal, jumlah auditor internal, ukuran kementerian/ lembaga, kompleksitas kementerian/ lembaga terhadap korupsi pada kementerian/ lembaga di Indonesia dengan proksi jumlah kasus korupsi pada kementerian/ lembaga yang ditangani Komisi Pemberantasan Korupsi pada tahun 2012-2014. Penelitian ini menggunakan data sekunder dengan sampel 249 kementerian dan lembaga di Indonesia.Hasil penelitian menunjukkan bahwa efektivitas pengendalian internal, tingkat kewenangan audit internal berupa struktur organisasi audit internal setingkat eselon I berpengaruh dalam menurunkan kasus korupsi, ukuran kementerian/ lembaga berpengaruh positif terhadap kasus korupsi. Sedangkan peran audit internal, jumlah auditor internal dan jumlah satker kementerian/ lembaga tidak mempengaruhi korupsi.

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This study investigated the relationship between the effectiveness of internal controls seen from the findings of internal control weaknesses BPK, internal audit, the level of authority of internal audit, number of the internal auditor, the size of the ministries agencies, the complexity of the ministries agencies against corruption in the ministries agencies in Indonesia as seen from the number of cases of corruption at the ministry agency that handled the Corruption Eradication Commission KPK in 2012 2014. This study was using secondary data with samples of 249 ministries and agencies in Indonesia.The results showed that the effectiveness of internal control, internal audit authority level form the organizational structure of internal audit echelon I effect in reducing cases of corruption, the size of the ministry agency positive effect on corruption. Meanwhile, internal rsquo s audit role, number of internal auditor and number of Satker ministries agencies do not affect corruption."

"ABSTRAKPenelitian ini bertujuan untuk meneliti pengaruh efek alignment dan efekentrenchment kepemilikan keluarga dan efektivitas pengendalian internal terhadapbiaya audit (audit fee). Penelitian ini menggunakan metode regresi generalised leastsquare (GLS). Penelitian ini membuktikan bahwa dengan semakin tingginya hakarus kas pemegang saham pengendali, maka pemegang saham pengendali akanmemiliki insentif untuk menyelaraskan kepentingannya dengan kepentinganperusahaan, sehingga inherent risk dan biaya audit perusahaan akan menjadirendah. Penelitian ini juga membuktikan bahwa dengan semakin tingginyaperbandingan antara hak kendali dengan hak arus kas pemegang saham pengendali,maka pemegang saham pengendali akan memilih auditor berkualitas rendah untukmenutupi tindakan ekspropriasi yang mereka lakukan. Disamping itu, hasilpenelitian ini juga mengindikasikan bahwa dengan sistem pengendalian internalyang efektif, hal ini dapat menurunkan control risk dan biaya audit perusahaan.Penelitian ini memberikan implikasi bahwa pengungkapan audit fee olehperusahaan sangat penting untuk mengetahui inherent risk yang ditimbulkan dariadanya efek alignment dan efek entrenchment kepemilikan keluarga serta controlrisk yang ditimbulkan dari inefektivitas pengendalian internal.

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ABSTRACTThis study aims to investigate the influence of alignment effect andentrenchment effect of family ownership and internal control effectiveness on auditfee. This study use generalised least square (GLS) regression method. The result ofthis study prove that alignment effect and entrenchment effect of family ownershipand internal control effectiveness have a negative influence on the level of audit fee.This results indicate that companies actually will pay significant lower audit feesbecause of alignment effect between controlling shareholders and companyinterest. This study also shows that separation of ownership and control in acompany will make the company choose low quality auditors to hide theirexpropriation. Beside that, this study also indicates that lower control risk in acompany will turn to lower audit fees. This study implies the importance of auditfee disclosure to reflect inherent risk because of alignment and entrenchment effectand also control risk from internal control effectiveness"

"Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh efektivitas sistem pengendalian internal terhadap manajemen laba. Efektivitas sistem pengendalian internal diukur melalui penilaian atas elemen pengendalian internal menurut COSO, sedangkan manajemen laba diukur melalui akrual diskresioner dengan metode yang dikembangkan oleh Kothari et al. (2005). Pengujian hipotesis dilakukan melalui model regresi data panel dengan menggunakan metode efek tetap terhadap 228 perusahaan sampel yang terdaftar di Bursa Efek Indonesia selama tahun 2010 hingga tahun 2012. Hasil penelitian menyimpulkan bahwa perusahaan yang memiliki efektivitas sistem pengendalian internal yang tinggi cenderung memiliki tingkat manajemen laba yang rendah. Selain itu, hasil penelitian ini juga menghasilkan kesimpulan bahwa perusahaan yang memiliki penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan yang baik dalam sistem pengendalian internal cenderung memiliki tingkat manajemen laba yang rendah.

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This research aims to provide empirical evidence regarding the effect of internal control system effectiveness on earnings management in companies. Internal control system effectiveness is measured by effectiveness score based on the COSO?s internal control elements, while the earnings management is measured by discretionary accruals which was developed by Kothari et al. (2005). The hypothesis is examined using panel data regression with fixed effect method to sample of 228 companies which listed in Indonesian Stock Exchange during 2010 to 2012. The result of this research concludes that companies with higherinternal control system effectiveness could gain lower earnings management practice. Furthermore, the result of this research concludes that companies with better risk assessment, control activities, information and communication, and monitoring in their internal control system could gain lower earnings management practice."