Faktor-Faktor yang Mempengaruhi Kelemahan Sistem Pengendalian Intern Pemerintah Daerah (Studi Kasus pada Pemerintah Daerah di Provinsi Kalimantan Barat)

Abstract

ABSTRACT

This study aimed to examine the factors that influence internal control system weakness of regional government. Independent variables consist of  government size was measured by total assets, complexity was measured by total OPD, BPK’s opinion, previous year internal control system weakness and completion of follow up on audit results recommendation. Dependent variable was Internal control system weakness that measured by the number of BPK’s finding about Internal Control Systems.  This study used secondary data from IHPS BPK and LHP BPK’s report. This study objects were 15 regional government in West Kalimantan Province with the study periods of 2017-2019. The number of samples were 41. Hypothesis tests used multiple regression analysist. F test results showed that total assets, total OPD, BPK’s opinion, previous year internal control system weakness and completion of follow up on  audit results simultaneously has a significant effect on the internal control system weakness. T-test results showed that total OPD, previous year internal control system weakness and completion of follow up on audit results recommendation had effect on the internal control system weakness partially. Total assets, BPK’s opinion didn’t effect on internal control system weakness partially.

Keywords: Internal Control System Weakness, Total Assets, Total OPD, BPK’s Opinion, Previous Year Internal Controll System weakness and Completion of Follow up on Audit Results Recommendation