IMPLEMENTASI SISTEM PENGENDALIAN INTERN PEMERINTAH DI UNIVERSITAS NEGERI YOGYAKARTA - Ismani, Ismani; Istiningrum, Andian Ari; Nugroho, Mahendra Adhi; Pustikaningsih, Adeng (Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for, 2014)
Abstrak: Implementasi Sistem Pengendalian Intern Pemerintah di Universitas Negeri Yogyakarta. Penelitian ini bertujuan untuk mengetahui implementasi Sistem Pengendalian Intern Pemerintah yang meliputi unsur lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, dan pemantauan di Universitas Negeri Yogyakarta (UNY). Populasi dalam penelitian ini adalah seluruh pegawai UNY, sedangkan sampel penelitiannya adalah pegawai UNY di lingkungan Rektorat UNY berstatus PNS. Berdasarkan kriteria tersebut, terpilih 146 pegawai sebagai sampel penelitian. Hasil penelitian memberikan kesimpulan bahwa implementasi unsur-unsur Sistem Pengendalian Intern Pemerintah di UNY sudah berjalan dengan baik. Kata Kunci: lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, pemantauan Abstract: The Implementation of Government Internal Control System in Yogyakarta State University. The aim of this research is to have empirical evidence about the implementation of government internal control system including control environment, risk assessment, control activity, information and communication, and monitoring in Yogyakarta State University (YSU). The population used in this research is YSU employees; while the sample is employees working in the head office. There are 146 employees chosen as the research sample. The research shows that the implementation of Government Internal Control System in YSU runs well. Keywords: control environment, risk assessment, control activity, information and communication, monitoring