EQUILIBRIUM: Jurnal Ilmiah Ekonomi dan Pembelajarannya
Vol 4, No 1 (2016)

PENGARUH PENGENDALIAN INTERN TERHADAP AKUNTABILITAS MANAJEMEN KEUANGAN SEKOLAH

Kartikawati Kartikawati (IKIP PGRI MADIUN)



Article Info

Publish Date
01 Jan 2016

Abstract

This study aims to determine controlling effect intern (control environment, risk assessment, control activities, information and communication, and monitoring) on accountability financial management school. This study also uses control variable which is a measure of school and school status. This study uses census. Tests conducted on 98 bendahara primary and secondary schools are elementary, junior high, high school, and p private SMK Madiun city. Data collection using questionnaire and test analysis using multiple linear regression and statistical analysis diskriptif. Result research shows that the internal control element of evaluation risk, control activities, monitoring, school size and school status have an influence on financial manajement school accountability. Instead the control environment and information and communication has no effect. However jointly affect the internal control of financial management accountability for 85.8% of the school.

Copyrights © 2016






Journal Info

Abbrev

Publisher

Subject

Economics, Econometrics & Finance

Description

EQUILIBRIUM The scientific journal Economics and Learning has P-ISSN: 2303-1565 & E-ISSN: 2502-1575 which is published twice a year, in January and July. Focus and scope on EQUILIBRIUM The scientific journal Economics and Learning:Economic Learning Media, Planning Economic Learning, Learning and ...