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All Journal Jurnal Paradigma Akuntansi
Lery Giovani Tarigan
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Economics, Econometrics & Finance Social Sciences

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PENGARUH PENERAPAN COSO INTERNAL CONTROL- INTEGRATED FRAMEWORK TERHADAP IMPLEMENTASI INTERNAL CONTROL OVER FINANCIAL REPORTING Lery Giovani Tarigan; Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39042

Abstract

This study aims to analyze the effect of the implementation of the COSO Internal Control–Integrated Framework on the implementation of Internal Control over Financial Reporting (ICOFR) at the Corruption Eradication Commission of the Republic of Indonesia (KPK RI). The study uses a quantitative approach with primary data collected through questionnaires distributed to employees involved in financial management and internal supervision at KPK. The independent variables in this study consist of the five components of the COSO framework, namely control environment, risk assessment, control activities, information and communication, and monitoring. The dependent variable is Internal Control over Financial Reporting (ICOFR). Data analysis was conducted using validity tests, reliability tests, and multiple linear regression analysis. The results indicate that the implementation of COSO Internal Control–Integrated Framework simultaneously has a significant effect on the implementation of ICOFR at KPK RI. The findings of this research are expected to contribute to strengthening internal control systems and improving the reliability of financial reporting in public sector institutions.
Co-Authors Augustpaosa Nariman Augustpaosa Nariman