Analysis of Factors Affecting the Internal Control System using Coso Elements on the Effectiveness and Efficiency of the Expenditure Cycle

Abstract

The purpose of this research was to see whether the control environment, risk assessment, information and communication, control activities and supervision have a partial and simultaneous effect on the effectiveness and efficiency of the expenditure cycle at PT Yongjin Javasuka Garment Factory 3. This research was developed according to a qualitative research design that was quantified with a causal or cause and effect relationship approach. In this research, the effectiveness and efficiency of the expenditure cycle are the dependent variables. While the independent variables are the Control Environment, Risk Assessment, Information and Communication, Control Activities and Supervision. According to the test (R Square) or the coefficient of determination produces a value of 0.329. This result means that there is a contribution of 32.9% of the independent variables (independent) control environment, risk assessment, information and communication, risk assessment, control activities and supervision in explaining the effectiveness and efficiency of the expenditure cycle at PT Yongjin Javasuka Garment Factory 3.