EVALUASI EFEKTIVITAS PENGENDALIAN INTERNAL: STUDI KASUS PADA PT HUTAMA KARYA (PERSERO)
Internal control can improve the accuracy and confidence of accounting information data by preventing errors. There are five components of internal control as a process to produce adequate control. The purpose of this study was to assess the effectiveness of internal control at PT Hutama Karya ( Persero ) Regional Office IV. This research is a quantitative descriptive . The sampling was purposive sampling method , and there are 15 samples. Data collection method used was a questionnaire technique. Based on calculations that are based on respondent's answers regarding internal control PT Hutama Karya ( Persero ) Regional Office IV, which fit into the category quite effective.
Effectiveness of Internal Control, Good Governance, and Ethics on Budgetary Discipline
This study aims to determine the effect of the effectiveness of internal control, good governance and ethics on budgetary discipline. The object of this study is the Supervisor, Corporate Governance Manager, Budget Manager, Internal Auditor, Head of Internal Auditors in companies in the automotive category and automotive spare parts located in the KIIC Industrial Zone, Karawang, West Java. This research was conducted by sending questionnaires to 89 respondents. Therefore, the data analysis used is PLS SEM. The results showed that the effectiveness of internal control variables had a negative but significant effect on budgetary discipline, good governance and ethics had a positive and significant effect on budgetary discipline.
The Relative Effects of Elements of Internal Control on Auditors’ Evaluations of Internal Control
Internal control evaluation is a critical component of the overall audit process, mandated by auditing standards worldwide. These standards divide internal control structures into a number of elements, summarised as the control environment, information systems, and control procedures. Significant research exists as to auditors’ evaluations of internal controls. However, little work appears to consider the elements’ inter-actions and relative significance. 
 
This study attempts to gauge the relative importance external auditors assign to the three elements. 94 practicing auditors evaluated internal control structures in two fictitious companies, one with strong internal control elements throughout, the other with one of the three set at a lower reliability level. 
 
The results indicate auditors consider control environment the most important element of internal control. The effect of weakening this element was that auditors assessed all three elements and overall evaluation as less reliable. Varying the other two elements did not have such significant effects. The findings carry ramifications for the auditing profession, particularly in drafting auditing standards on risk assessment.