IJSTR

International Journal of Scientific & Technology Research

IJSTR@Facebook IJSTR@Twitter IJSTR@Linkedin
Home About Us Scope Editorial Board Blog/Latest News Contact Us
CALL FOR PAPERS
AUTHORS
DOWNLOADS
CONTACT
QR CODE
IJSTR-QR Code

IJSTR >> Volume 6 - Issue 11, November 2017 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



Internal Control, Good Cooperative Governance And Performance

[Full Text]

 

AUTHOR(S)

Andry Arifian Rachman

 

KEYWORDS

Internal Control, Good Cooperative Governance, Performance

 

ABSTRACT

This study aims to examine the influence of internal control and good cooperative governance partially and simultaneously to the performance of cooperatives in West Java Province. The research method used in this research is descriptive and verification. The sample in this research is 22 boards as manager of cooperative in West Java Province. The data used in the research is the primary data through questionnaire collection. Validity and reliability testing is performed before hypothesis testing. This research uses multiple regression analysis technique. Based on hypothesis testing obtained: 1) internal control has no significant effect on performance; 2) good cooperative governance has a significant effect on performance; and 3) internal control and good cooperative governance have a significant effect on performance.

 

REFERENCES

[1] Agrawal, Anup and Knoeber, Charles R. 1996. Firm Performance and Mechanism to Control Agencyproblem Between Managers and Shareholders. Journal of Financial and Quantitative Analysis. Vol 34. No 3. September.

[2] Anggarini, Yunita dan Puranto, B. Hendra. 2010. Anggaran Berbasis Kinerja Penyusunan APBD Secara Komprehensif. UPP STIM YKPN. Yogyakarta.

[3] Arafat, Wilson. 2008. How to Implement GCG (Good Corporate Governance) Effectively. Skyrocketing Publisher.

[4] Association Of Asian Confederation Of Credit Unions. 2009. Governance Framework for Credit Unions. Credit Union Solution No. 14, Revised October 13.

[5] Azlina, Nur dan Amelia, Ira. 2015. Pengaruh Good Governance Dan Pengendalian Intern Terhadap Kinerja Pemerintah Kabupaten Pelalawan. Jurnal Ekonomi Dan Bisnis (Jenius). Vol. 5 No. 1, Jan.

[6] Black, B., Jang, H., and Kim, W. 2006. Does corporate governance predict firmsí market values? Evidence from Korea. Journal of Law, Economics, and Organization.

[7] Brown, L.D. and Caylor M.L. 2006. Corporate Governance and Firm Valuation. Journal of Accounting and Public Policy. Vol. 25. No. 4.

[8] Channar, Zahid Ali, Maha Khan, and Irfan Haider Shakri. 2015. Internal Control Effectiveness & Its Relationship With Financial Performance. IBT Journal of Business Studies (Formerly Journal of Management & Social Sciences). Vol. 11. No. 2, (Fall).

[9] Committee of Sponsoring Organization (COSO) of the Treadway Commission. 1992. Addendum 1994. Internal Control-Integrated Framework. AICPA Publication,

[10] Cooper, D. R. and Schindler, P. S. 2006. Business Research Methods. 9th edition. International edition. Mc Graw Hill.

[11] Dineshkumar, Sabina And Priya Kogulacumar. 2013. Internal Control System And Its Impact On The Performance Of The Sri Lanka Telecom Limited In Jaffna District. International Journal Of Advanced Computer Technology. Vol. 2. No.6, Dec.

[12] Djohan, Djabaruddin. 2017. Kontribusi Koperasi Terhadap PDB. Kompas. 18 Februari.

[13] Ghozali, Imam. 2011, Analisis Multivariate dengan Menggunakan SPSS 20. 0. Semarang: Badan Penerbit Universitas Dipenegoro.

[14] Ittner . C.D. & Larcker D.F. 1998. Innovations in Performance Measurements: Trends and Research Implications. Journal of Management Accountinmg Research. Published by The Management Accounting Section of The American Accounting Association. Vol 10.

[15] Kinyua, John K, Roselyn Gakure, Mouni Gekara, and George Orwa. 2015. Effect of Internal Control Environment on the Financial Performance of Companies Quoted in the Nairobi Securities Exchange. International Journal of Innovative Finance and Economics Research 3(4). Oct-Dec.

[16] KNKG. 2006. Pedoman Umum Good Corporate Governance Indonesia. Komite Nasional Kebijakan Governance.

[17] Konrath, Laweey F. 2002. Auditing Concepts and Applications, A Risk-Analysis Approach. 5th Edition. West Publishing Company.

[18] Mahsun, Mohammad. 2006. Pengukuran Kinerja Sektor Publik. Edisi Pertama. BPFE.Yogyakarta.

[19] Moeheriono. 2009. Pengukuran Kinerja Berbasis Kompetensi. Ghalia Indonesia.

[20] Moeller, Robert R. 2004. Sarbanes-Oxley and the New Internal Auditing Rules. John Willey & Sons, Inc.

[21] Munaldus, Yuspita, Karlena, dan Herlina. 2014. Kiat Mengelola Credit Union. Penerbit Elex Media Komputindo, Jakarta.

[22] Oppong, Moses, Alexander Owiredu, Virgil Nbellah Abedana, and Evans Asante. 2016. The Impact of Internal Control on the Performance of Faith-Based NGOs in Accra. Research Journal of Finance and Accounting (Online). Vol.7. No.12.

[23] Pitman, Lynn. 2005. Cooperatives in Wisconsin. University of Wisconsin Center for Cooperatives. Madison.

[24] Pratolo, Suryo. 2007. Good Corporate Governance Dan Kinerja Bumn Di Indonesia: Aspek Audit Manajemen Dan Pengendalian Intern Sebagai Variabel Eksogen Serta Tinjauannya Pada Jenis Perusahaan. Simposium Nasional Akuntansi X. Makasar.

[25] Rismawan, Jhoni dan Amilin. 2016. Pengaruh Pelaksanaan Pengendalian Intern Dan Komitmen Organisasi Terhadap Kinerja Pengelolaan Keuangan Daerah. Jurn al Ilmiah Ilmu Ekonomi. Vol. 5. Edisi 9. Okt. MI

[26] Root, Steven J. 1998. Beyond COSO Intenal Control To Enhance Corporate Governance. John Willey & Sons. INCA.

[27] Shanmugam, Jaya Kumar, Haat, Mohd Hassan Che, and Ali, Azwadi. 2012. The Impact of Internal Control on The Performance of Small and Medium Enterprise: Malaysian Evidence, SIBR Conference on Interdisciplanary Business and Economics Research, 7th-9th June, http://www.researchgate.net/publication/281478933 (August, 5th 2017)

[28] Singarimbun, Masri dan Sofyan Effendi. 1995. Metode Penelitian Survai. Edisi Revisi. Jakarta: Penerbit LP3ES.

[29] Setyawan, Komang Meitradi dan Putri, I Gusti Ayu Made Asri Dwija. 2013. Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Lembaga Pekreditan Desa Di Kecamatan Mengwi Kabupaten Badung. E-Jurnal Akuntansi Universitas Udayana 5.3.

[30] Supriadi, Ida Bagus Putu Ery, Herawati, Nyoman Trisna, dan Adiputra, I Made Pradana. 2014. Analisis Pengaruh Sistem Pengendalian Internal, Organizational Citizenship Behaviour Dan Good Governance Terhadap Kinerja Organisasi Berdasarkan Perspektif Balanced Scorecard (Studi Kasus Pada Dinas Pendapatan Kabupaten Buleleng). E-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1.Vol. 2. No.1.

[31] Triadi, A.A. Lina dan Suputra, I.D.G Dharma. 2016. Pengaruh Pengendalian Intern Dan Penerapan Prinsip-Prinsip Good Corporate Governance Terhadap Kinerja Manajerial. E-Jurnal Akuntansi Universitas Udayana. Vol.16.2. Agustus.

[32] Wallace, Peter and Zinkin, John. 2005. Mastering Business in Asia: Corporate Governance. John Willey & Sons (Asia) Pte Ltd.

[33] Walsh, James P and Seward, James K. 1990. On The Efficiency of Internal and Eksternal Corporate Control Mechanism. Academy of Management Review. Vol. 15, No.3.

[34] Wheelen, Thomas L. and Hunger , David J. 2010. Strategic Management Business Policy. International Edition. Eleven Edition. Prentice Hall International.Inc.

[35] Woccu, 2005. Credit Union Governance White Paper provided by World Council of Credit Unions, Inc.

[36] Wuryani, Eni. 2013. Pengaruh Earning Management Dalam Memediasi Hubungan Antara Good Corporate Governance dan Kinerja Perusahaan Pada Peserta CGPI Tahun 2004-2008. Jurnal Akuntansi & Manajemen. Vol. 24. No. 2. Agustus.

[37] Zaman, Mahbub. 2001. Turnbull-Generating Undue Expectations of the Corporate Governance Role of Audit Committee. Managerial Auditing Journal.Vol.16. No.1.