Dinasti International Journal of Digital Business Management
Vol. 5 No. 1 (2023): Dinasti International Journal of Digital Business Management (December 2023 - J

Testing Internal Control Compliance

Endang Wijayanti, Lilis (Unknown)
Indra Purnama, Yunus (Unknown)
Pw, Kristianto (Unknown)
Rokhmat (Unknown)



Article Info

Publish Date
26 Jan 2024

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.

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Journal Info

Abbrev

DIJDBM

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Dinasti International Journal of Digital Business Management (DIJDBM) provides widespread coverage of high quality research in a broad range of topics such as digital business management science and technology advancements, and establishing new collaborations in these areas. Original research ...