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All Journal Journal of Accounting and Investment Prosiding Seminar Nasional Program Pengabdian Masyarakat
Alek Murtin
Universitas Muhammadiyah Yogyakarta
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

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Journal : Journal of Accounting and Investment

 1 
Internal Control: Peran dan Perkembangannya Alek Murtin
Journal of Accounting and Investment Vol 1, No 1: January 2000
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Perhatian terhadap pentingnya internal control dalam organisasi berjalan dari waktu ke waktu untuk meningkatkan fungsi internal control yang disesuaikan dengan perkembangan lingkungan organisasi, dimulai dengan adanya internal check, kemudian internal control system, internal control structure dan terakhir adalah internal control-integrated framework. Internal control system sempat berkembang beberapa tahun di Indonesia yang selanjutnya digantikan oleh internal control structure yang digunakan dalam Standar Profesional Akuntan Publik sampai dengan sekarang. Dari berbagai bentuk perkembangan tersebut, memberikan peranan yang sangat besar dalam membantu para manajer organisasi dalam meningkatkan reliabilitas data, mendeteksi dan mengawasi berbagai kegiatan perusahaan, mencegah terjadinya berbagai penyimpangan serta membantu audit internal dan eksternal dalam melaksanakan pemeriksaan. Dengan demikian internal control dapat memberikan kontribusi yang sangat besar dalam mencapai tujuan organisasi.
Pengaruh Partisipasi Anggaran Dan Kejelasan Sasaran Anggaran terhadap Budgetary Slack Dengan Informasi Asimetri, Komitmen Organisasi, dan Budget Emphasis Sebagai Pemoderasi Alek Murtin; Taufiq Bayu Septiadi
Journal of Accounting and Investment Vol 12, No 2: July 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study tries to understand the influences of (1) budget participation to budgetary slack, (2) budget goal clarity to budget slack, (3) asymmetry information on the relation of budget participation as well as budgetary slack, (4) organizational commitment on the relation of budget participation as well as  budgetary slack, (5) budget emphasis on the relation of budget participation as well as  budgetary slack, (6) asymmetry information on the relation of budget goal clarity as well as  budgetary slack, (7) organizational commitment on the relation of budget goal clarity as well as  budgetary slack, (8) budget emphasis on the relation of budget goal clarity as well as  budgetary slack. The subjects of this study are middle and lower managers in local government instutions including section/department/sub-section head, under the municipality and regencies in the city government of Yogyakarta. The results show, (1) budget participation influences to budgetry slack, (2) budget goal clarity influences to budgetry slack, (3) asymmetry information act as moderating variable in the relation of budget participation with budgetary slack, (4) organizational commitment act as moderating variable in the relation of budget participation with budgetary slack.
Co-Authors Rizal Yaya Taufiq Bayu Septiadi