2. PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN LAPORAN KEUANGAN

PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN LAPORAN KEUANGAN DENGAN MEDIASI PENATAUSAHAAN ASET TETAP

Emy Dwi Trisnani

Fakultas Ekonomi dan Bisnis Universitas Jember

Mohamad Dimyati

Fakultas Ekonomi dan Bisnis Universitas Jember

Hadi Paramu

Fakultas Ekonomi dan Bisnis Universitas Jember

DOI: https://doi.org/10.19184/bisma.v11i3.6470

ABSTRACT

This study aims to analyze the influence of Internal Control System (SPI) on the reliability of financial statements, with fixed assets administration as the intervening variable, in the Government of Bondowoso Regency. Data were analyzed by using Structural Equation Modeling (SEM). Results shows that Internal Control System has a significant positive effect on the reliability of financial statements and fixed assets administration, fixed assets administration has a significant positive effect on the reliability of financial statements, and the fixed assets administration has a significant role in mediating the effect of Internal Control System on the reliability of financial statements.

Keywords: SPI, Administration of Fixed Assets, Financial Statements Reliability

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Published

2018-01-03

Issue

Vol. 11 No. 3 (2017) Bisma: Jurnal Bisnis dan Manajemen

Pages

271-282

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