HARYANI, WENNY (2019) ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PADA ARSIP NASIONAL REPUBLIK INDONESIA. S2 thesis, Universitas Mercu Buana.
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Abstract
The aim of this study was to examine the effect of voluntary disclosure and information asymmetry as independent variable to the cost of equity capital (COEC)) as independent variable with size, debt to equity ratio, and return on asset as control variable. The type of this research is a causal. The analysis method of this study is multiple regression analysis. The population of this research is all manufactur companies listed in Indonesia Stock Exchange during 3 years from 2015 to 2017. The purposive sampling was used as the sample method. total samples used were 117companies. the empirical findings reveal that (1) information asymmetry has no effect for reducing the cost of equity capital; (2) voluntary disclosure has a negative effect on the cost of capital; (3) size has a negative effect on cost of capital; (4) debt to equity ratio has no effect for reducing the cost of equity capital; (5) return on asset has a negative effect on cost of capital. Keywords: voluntary disclosure, information asymetry, size, debt to equity, return on asset, cost of equity capital. Tujuan dari penelitian ini adalah untuk Menganalisis Efektifitas Sistem Pengendalian Intern pada Arsip Nasional Republik Indonesia. Jenis penelitian ini digolongkan sebagai penelitian kualitatif deskriptif. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik participant observation, in depth interview, document dan trianggulasi. Populasi dalam penelitian ini adalah unit kerja yang ada dilingkungan Arsip Nasional Republik Indonesia. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 23 orang yang terdiri dari pejabat eselon I dan eselon II. Hasil penelitian ini menemukan bahwa; (1) terjadinya temuan berulang disebabkan karena adanya kelemahan pada unsur system pengendalian; (2) penerapan system pengendalian internal belum efektif dilakukan; (3)implementasi atas unsur lingkungan pengendalian, penilaian risiko dan pemantauan (monitoring) memiliki pengaruh positif terhadap system pengendalian internal. Kata Kunci: analisis, efektifitas, system pengendalian internal (SPIP), level maturitas.
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