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Testing Internal Control Compliance Endang Wijayanti, Lilis; Indra Purnama, Yunus; Pw, Kristianto; Rokhmat
Dinasti International Journal of Digital Business Management Vol. 5 No. 1 (2023): Dinasti International Journal of Digital Business Management (December 2023 - J
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijdbm.v5i1.2153

Abstract

This research investigates factors influencing compliance of the internal control. Those factors are reward, work stress and workplace. The reward and work stress are the independent variables while workplace is considered as mediating variable. Employees will perceive comfortable workplace when they see the company appreciates them and their work. Eventually, they will signal their compliance for internal control. On the other hand, when employees experience such work stress, then they will feel uneasy with their work environment, and then they will tend to decline the internal control. Research data are available from the questionnaires distributed to government officers reside at Yogyakarta. With the stepwise analysis we find that rewards positively influence the workplace and the employees compliance on the internal control. Work stress does not prove its influence on the work environment and compliance on the internal control. The workplace does not function as mediating variable.
Assessing information system performance in government agency from the user's perspective Widyadomono, V. Mardi; WIjayanti, Lilis Endang; Pw, Kristianto; Rokhmat, Rokhmat
Journal of Contemporary Accounting Volume 7 Issue 2, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

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Abstract

This study examines the factors influencing information system performance in government agencies in Sleman Regency, focusing on the user perspective. The user perspective needs to be analyzed, considering that in government organizations, there are sometimes information systems that have the same function but different usage instructions. Some information systems originate from the center and others are created independently by the regions. This causes operators to operate several systems that have almost the same function. The dependent variable is system performance, while the independent variables include personal technical skills, top management support, human resource quality, and education and training. Data were collected using questionnaires distributed to employees directly involved in the implementation and use of the information system. Out of 160 targeted respondents, 158 completed the questionnaire. The data were analyzed using linear regression, and hypotheses were tested with t-tests. The results show that all independent variables significantly affect information system performance, highlighting the importance of both personal and organizational factors in enhancing the effectiveness of information systems within government institutions.