Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Escalate : Economics and Business Journal
Toni Triyulianto
Accounting Study Program, Faculty of Economics and Social Sciences, Universitas Bakrie, Jakarta, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
INTERNAL CONTROL EFFECTIVENESS ANALYSIS AT PT ECODOE WIDYA CANDIA INTERNASIONAL USING COSO INTERNAL CONTROL FRAMEWORK Toni Triyulianto; Ginanti Maha Dinardi
Escalate : Economics and Business Journal Vol. 4 No. 3 (2026): Escalate : Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i3.670

Abstract

This study analyzes the effectiveness of internal control at PT Ecodoe Widya Candia Internasional using the COSO Internal Control—Integrated Framework. Operational problems included actual costs above planned budgets and delays in order completion. A descriptive qualitative case study was conducted and supported by descriptive quantification of an Internal Control Questionnaire (ICQ). Data were collected through observation, documentation, and questionnaires from 22 respondents. The 26 dichotomous ICQ items covered the five COSO components. Overall effectiveness was 72.2%, categorized as moderately effective. Monitoring recorded the highest score (90.9%), followed by information and communication (78.8%), control activities (70.9%), control environment (67.6%), and risk assessment (65.4%). The main weaknesses concerned incomplete end-to-end procedures, inconsistent SOP implementation, limited segregation of duties, and insufficient formalization of project and vendor risks. Strengthening integrated SOPs, project risk registers, compensating controls, and exception-based monitoring is recommended to improve cost control and delivery timeliness.
Co-Authors Ginanti Maha Dinardi