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., L. (2019). Determinant of Internal Control of Payroll System Ethics: Evidence Base from PT. XYZ . KnE Social Sciences, 3(26), 820–833. https://doi.org/10.18502/kss.v3i26.5417

https://doi.org/10.18502/kss.v3i26.5417

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authors

  • Litdia .

    Litdia .

    Faculty of Economics and Business, University of Muhammadiyah Jakarta

Published Date

  • Oct 17, 2019

Determinant of Internal Control of Payroll System Ethics: Evidence Base from PT. XYZ

KnE Social Sciences / International Conference on Economics, Management, and Accounting (ICEMA) / Pages 820–833

Abstract

Company goals will be achieved if there is good cooperation from counterparts in the company. In order to require the company’s goals, it is a need for internal control, supervision and direction of the organization which can be used by management to plan and control the operations of the company, to provide reliable accounting informationforfinancialstatementsandtoensurecompliancewithapplicablelawsand regulations. This study examines the control environment variables, risk assessment, control activities, information and communication and monitoring influences the ethical behavior of employees in the payroll system at PT. XYZ both partially and simultaneously. The research sample was 35 employees at PT. XYZ. The results showed that partially the control environment, risk assessment, control activities, information and communication did not affect the ethical behavior of employees in the payroll system while monitoring affected the ethical behavior of employees in the payroll system. Simultaneous significant influence between the control environment, risk assessment, control activities, information and communication, and monitoring.

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