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All Journal Kontigensi: Jurnal Ilmiah Manajemen
Jenny Sihombing
Universitas Advent Indonesia, Bandung, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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The Internal Control Effort in Improving Company Performance Hisar Pangaribuan; Jenny Sihombing; Denok Sunarsi; Daniel T.H. Manurung
Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v10i1.267

Abstract

The implementation of effective internal control contributes broadly to improving the implementation of corporate governance and performance. This study aims to confirm and describe how implementing effective internal control can improve company performance. Data were collected based on the respondents' perceptions, namely the internal control units of nine selected companies listed on the Indonesia Stock Exchange. A multiple regression approach processed the data. The test results proposed that the dimensions of internal control, namely monitoring activities, communication and information, control activities, risk assessment, and control environment, have a positive and significant influence on efforts to improve company performance. The board of commissioners must continue to direct and motivate management to implement effective internal control to improve company performance.
Co-Authors Denok Sunarsi Pangaribuan, Hisar