文章基本信息

标题：The Internal Control Effort in Improving Company Performance
本地全文：下载
作者：Hisar Pangaribuan ; Jenny Sihombing ; Denok Sunarsi 等
期刊名称：Kontigensi: Jurnal Ilmiah Manajemen
印刷版ISSN：2088-4877
电子版ISSN：2528-0139
出版年度：2022
卷号：10
期号：1
页码：161-167
DOI：10.56457/jimk.v10i1.267
语种：English
出版社：Universitas Pasundan
摘要：The implementation of effective internal control contributes broadly to improving the implementation of corporate governance and performance. This study aims to confirm and describe how implementing effective internal control can improve company performance. Data were collected based on the respondents' perceptions, namely the internal control units of nine selected companies listed on the Indonesia Stock Exchange. A multiple regression approach processed the data. The test results proposed that the dimensions of internal control, namely monitoring activities, communication and information, control activities, risk assessment, and control environment, have a positive and significant influence on efforts to improve company performance. The board of commissioners must continue to direct and motivate management to implement effective internal control to improve company performance.
关键词：Control; Supervision; Communication; Risk Assessment