Pengendalian Internal Terhadap Deteksi Risiko Kecurangan dan Kinerja Perusahaan Daerah Air Minum

Yuli Ardianto, Dian Riskarini

Abstract


ABSTRACT


The
research was entitled The influence of Internal Control on Risk Management and its implication on Perusahaan Daerah Air Minum Performance. The formulation of the problem is whether there: internal control influence on enterprise risk management, internal control influence on corporate performance, fraud influence on corporate performance. The purpose of this study is to examine and analyze: internal control influence on enterprise risk management, internal control influence on corporate performance, fraud influence on corporate performance. During this time many research fields of accounting and finance are well have analyzed the influence of the internal control on risk management and corporate performance, but rarely all three studies measure the impact of these variables on corporate performance as measured by Malcolm Baldrige. The research method uses analytical descriptive and exploratory. Samples were directors and audit committee in PDAM Jakarta, Bogor, Tangerang and Bekasi. Methods of data analysis using partial least square. Results of the study are: internal control positive effect on the risk management, internal control positive effect on the malcolm baldrige performance, risk management positive effect on the malcolm baldrige performance


Keywords


Internal Control; Malcolm Baldrige Performance; Fraud

Full Text:

PDF

References


Andersen, TJ,(2008), 'The Performance Relationship of Effective Risk

Management:< i> Exploring the Firm-Specific Investment Rationale', Long

Range Planning, 41( 2), 155-76

Ayagre, Philip, (2014), The effectiveness of Internal Control Systems of banks: The

case of Ghanaian Banks, International Journal of Accounting and Financial

Reporting ISSN 2162-3082 2014, Vol. 4, No. 2 377

Akkizidis, I. and Khandelwal, S. K. (2008), Financial Risk Management for Islamic

Banking and Finance, Palgrave Macmillan, First Ed.

Al-Tamimi, H. and Al-Mazrooei M., (2007), Banks Risk Management: A

Comparison Study of UAE National and Foreign Banks, The Journal of

Risk Finance, Vol. 8 No.4, pp. 394-409.

Belmont, DP (2004), Value Added Risk Management in Financial Institutions:

Leveraging Basel II and Risk Adjusted Performance Management,

Hoboken, NJ

Bierc, G. J. (2003) Risk Management Infrastructure Can Boost Corporate

Performance, Financial Executive, vol. 19, no. 3, pp. 59-61,

Bedard, Jean C., and Johnstone, Karla M. (2004). Earning Manipulation Risk,

Corporate Governance Risk, and Auditors Planning and Pricing Decisions.

The Accounting Review, Vol. 79, No. 2, pp. 277-304.

Cebenoyan, A. Sinan dan Philip E. Strahan. (2004). Risk Management, Capital

Structure andLending at Banks, Journal of Banking & Finance, 28, pp. 19

Colbert, J. (2002). Corporate Governance: Communications from Internal and

External Auditors., Managerial Auditing Journal, 17(3), 147-152

Crouhy, M, Galai, D & Mark, R (2006), The Essentials of Risk Management,

McGraw-Hill Professional, New York,USA.

Daelen. (2010). Risk Management & Corporate Governance. Edward Elgar

Publishing

Drogalas, G., Soubeniotis, D. and Fotiadis, Th. (2011) 'Conceptual Framework of

Internal Auditing: theoretical approach and case study analysis', Dioikitiki

Enimerosi, pp.52-65.

El-Sayed, Ebaid Ibrahim. (2011). Internal audit function: an exploratory study from

Egyptian listed firms. International Journal of Law and Management 53 (2):

-128.

Elder, Randal J., and Allen, Robert D. (2003). A Longitudinal Field Investigation of

Auditor Risk Assessment and Sample Size Decisions. Accounting Review, Vol.

, No. 4, pp. 983-1002.

Gaspersz, Vincent (2002), Pedoman Implementasi Program Six Sigma, Jakarta,

PT. Gramedia Pustaka Utama

Goodwin, J. (2003) The Relationship between the Audit Committee and the

Internal Audit Function: Evidence from Australia and New Zealand.

International Journal of Auditing, (7)3. Ibrahim El-Sayed Ebaid, (2011)

Corporate Governance Practices and Auditors Client Acceptance Decision:

Empirical Evidence from Egypt. Corporate Governance, 11

Gazpers, Vincent. (2011). Sistem Manajemen Kinerka Terintegrasi Balanced

Scorecard dengan Six Sigma untuk Organisasi Bisnis dan Pemerintah.

Jakarta : PT Gramedia Pustaka Utama.

Haron, H., D.D.N. Ibrahim, K. Jeyaraman, and O.H. Chye. (2010). Determinants of

internal control characteristics influencing voluntary and mandatory

disclosures. Managerial Auditing Journal, 25 (2), pp. 140-159.

Institute of Internal Auditors (2004), International Standards for the Professional

Practice of Internal Auditing, available at: www.theiia.org/?doc_id=1499

The International Federation of Accountants (IFAC). 2012. Evaluating and Improving

Internal Control in Organizations.

[http://www.ifac.org/sites/default/files/publications/files/Evaluating%20and%20

Improving%20Internal%20Control%20in%20Organizations%20%20updated%2

23.12.pdf] Page retrieved on 13.06.2013

Jafari, M., Rezaeenour, J., Mahdavi Mazdeh, M. and Hooshmandi, A., (2011).

Development and evaluation of a knowledge risk management model for

project-based organizations: a multi-stage study. Management Decision,

(3), pp.309-29. doi: http://dx.doi.org/10.1108/00251741111120725

Jandik, Thomas and Rennie,Craig, 2005, The Evolution of Corporate Governance

and Firm Performance in Emerging Market: The Case of Sellier and

Bellot, ECGI Working Paper Series in Finance. September, 2005

KinyuaJohn K., Roselyn, Gakure, Mouni Gekara and George Orwa, .Effect Of Risk

Management On The Financial Performance Of Companies Quoted In The

Nairobi Securities Exchange, International Journal of Business & Law

Research 3(4):26-42, Oct.-Dec. 2015

Liebenberg, A.P., and Hoyt, R.E. 2003. Determinants of Enterprise Risk

Management: Evidence from the Appointment of Chief Risk Officers. Risk

Management and Insurance Review 6: 3752.

Matyjewicz G. and DArcangelo J.R.(2004) ERM Based Auditing. Internal

Auditing. 19,6, : ABI/INFORM Global

Muralidhar, K. (2010). Enterprise risk management in the Middle East oil industry:

An empirical investigation across GCC countries. International Journal of

Energy Sector Management, 4, 59-86

Mary,Odhiambo Albert, Prof John Byaruhanga, (2014), Effects of Internal Control

Systems on Financial Performance IOSR Journal of Business and

Management (IOSR-JBM) e-ISSN: 2278-487X, p-ISSN: 2319-7668. Volume

, Issue 12.Ver.I (Dec. 2014), PP 62-73 www.iosrjournals.org

www.iosrjournals.org 62

Nachailit, I et al. (2011). Effects of accounting information reporting on risk

management capability of Thai export manufacturing firms. Journal of

International Business and Economics.Publisher: Internationa

Nocco, Brian W. & Stulz, Rene M. , (2006), Enterprise Risk Management: Theory

and Practice. Journal Of Applied Corporate Finance, 18(4):8-20.

Pickett, K. H. S. and Pickett, J. M. (2005). Auditing for Managers: the ultimate risk

management tool, West Sussex, England, John Wiley & Sons Ltd. Sarens and

Beelde 2006

Ratnatunga J and Manzurul Alam. 2012. Risk Management and Corporate

Governance: A Case Study. Murdoch University.

Schroeck, G (2002). Risk management and value creation in financial institutions,

New Jersey: John Wiley & Sons, Inc

Sarens Gerrit , Joe Christopher, (2010) "The association between corporate

governance guidelines and risk management and internal control practices:

Evidence from a comparative study", Managerial Auditing Journal, Vol. 25 Iss:

, pp.288 308

SekaranUma and Roger Bougie (2013), Research Methods for Business: A SkillBuilding

Approach

Stulz, Rene M. (2005). Rethinking Risk Management. Journal of Applied Corporate

Finance, 9(3):8- 24.

Susilo, Leo, J. dan Kaho, Victor, R. (2010). Deteksi risiko kecurangan Berbasis ISO

Jakarta: PPM Manajemen

Spira, L. F., & Page, M. J. (2003). Risk Management: The Reinvention of Internal

Control and the Changing Role of Internal Audit. Accounting, Auditing & Accountability Journal, 16(4), 640-661.

Tandelilin, E., Kaaro, H., Mahadwartha, P. A., & Supriyatna, A (2007). Corporate governance, risk management, and bank performance: Does type of ownership matter? EDAN Working Paper, no. 34

Young, P. C., & Tippins, S. C. (2010). Managing Business Risk: An Organisation Wide Approach to Risk Management. New York: AMACOM.

Young, Brendon, (2011), Accounting and risk management: the need for integration,The Journal of Operational Risk




DOI: http://dx.doi.org/10.32832/jm-uika.v8i2.1114

Article Metrics

Abstract view : 288 times
PDF - 173 times

Refbacks

  • There are currently no refbacks.




UPT Jurnal & Publikasi Ilmiah

Gedung Sekolah Pascasarjana Universitas Ibn Khaldun Bogor

Jl. K.H. Sholeh Iskandar km 2 Bogor 16162 Jawa Barat, Indonesia Telp/Fax: 0251-8335335.

 

Statistik Kunjungan Flag Counter

 

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License