ANALISIS SISTEM PENGENDALIAN INTERNAL PENGGAJIAN KARYAWAN KANTOR AKUNTAN PUBLIK GRANT THORNTON INDONESIA
Keywords:
Accounting Information System, Internal Control System, Payroll, COSOAbstract
This study aims to determine and analyze the implementation of the payroll internal control system of Grant Thornton Indonesia Public Accounting Firm based on COSO (Committee of Sponsoring Organizations of the Treadway Commission). This study employs a descriptive qualitative method, and the data are collected from interviews, observation, and documentation. The results of the research analysis exhibit that the internal control system for such components as risk assessment, control activities, and information and communication has been effectively implemented, yet this is not the case for such components as the control environment and monitoring activities
References
Afansyah, S., Setiawan, A., & Korespondensi, P. 2021. Efektivitas Pengendalian Internal Sistem Penggajian Pada Badan Pusat Statistik Provinsi DKI Jakarta (Vol. 2), 1135-1150.
Aquarisma, Z., & Nurhayati, Y. 2017. Analisis Sistem Pengendalian Intern Penggajian Dan Pengupahan Terhadap Karyawan PT. Bumi Beliti Abadi Kabupaten Musi Rawas (Vol. 8), 23-30.
Ardana, I. C. A., & Lukman, H. (2016). Sistem Informasi Akuntansi. Mitra Wacana Media.
Calsia, E. (2019). Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan (Fraud) di Dinas Kesehatan Kota Pontianak Berdasarkan Teori Fraud Triangle Analysis of Factors Affecting Triangle Fraud Trends In Health Department Of Pontianak City Based On The Triangle Fraud Theory. 5(2).
Committee of Sponsoring Organizations of the Treadway Commission. (2013). Internal Control-Integrated Framework Executive Summary Committee of Sponsoring Organizations of the Treadway Commission.
Fahriani, D., Rahma Yanuari, D., Akuntansi, P., Ekonomi, F., Internal, P., & Penggajian Karyawan, dan. (2022). Analisis Sistem Pengendalian Internal Penggajian Karyawan Pada PT. Zikrul Hakim Bestari Cabang Surabaya Analysis of Employee Payroll Internal Control System at PT. Zikrul Hakim Bestari Surabaya Branch. GREENOMIKA, 2022(2), 140–148. https://doi.org/10.55732/unu.gnk.2022
Fajar, I., & Rusmana, O. (2018). Evaluasi Penerapan Sistem Pengendalian Internal Dengan COSO Framework Evaluasi Penerapan Sistem Pengendalian Internal BRI Dengan COSO Framework.
Fajarsari, I. M., Si, M., Dini, M., & Ak, M. (2022). Analisis Pengendalian Internal Sistem Penggajian Menggunakan Pendekatan COSO Pada CV XYZ. 8(01).
Fininalce Tampi, R., Tinangon, J. J., Ekonomi dan Bisnis, F., & Akuntansi Universitas Sam Ratulangi Manado, J. (2015). Analisis Sistem Pengendalian Intern Terhadap Penggajian Pada Grand Sentral Supermarket Tomohon Analisis of Internal Control System Payroll at The Grand Sentral Supermarkets Tomohon. In Analisis Sistem Pengendalian Intern… Jurnal EMBA (Vol. 63, Issue 3).
Grant Thornton Indonesia. 2021. An invitation to grow (Grant Thornton Indonesia).
Green Sinain, S. (2013). Analisis Efektivitas Pengendalian Manajemen Penggajian PT. PLN (Persero) Rayon Tomohon. Jurnal EMBA, 1(3), 1221–1230.
Herawaty, N., & Hernando, R. (2021). Analysis of Internal Control of Good Corporate Governance and Fraud Prevention (Study at the Regional Government of Jambi City). Sriwijaya International Journal of Dynamic Economics and Business, 4(2), 103. https://doi.org/10.29259/sijdeb.v4i2.103-118
Kaengke Fakultas Ekonomi dan Bisnis, A., & Akuntansi Universitas Sam Ratulangi Manado, J. (2021). Analisis Sistem Penggajian Pada Perusahaan PT. Multi Prima Agung Analysis of Payroll System in PT. Multi Prima Agung. 9(2), 607–614.
Moeller, R. R. (2016). Brink’s Modern Internal Auditing (8th ed.).
Moleong, L. J. (2014). Metodologi Penelitian Kualitatif (Edisi Revisi). Rosda-karya.
Mulyadi. (2018). Sistem Akuntansi (Mulyadi, Ed.; 4th ed.). Salemba Empat.
Oroh, A., Kalangi, L., & Kalalo…, M. Y. (2021). The Evaluation of Application of The Payroll Accounting System in Improving Internal Control at PT. Buana Finance, Tbk Manado. 584 Jurnal EMBA, 9(3), 584–595.
Romney, M. B., & Steinbart, P. J. (2016). Accounting Information Systems.
Soemarso S.R. (2005). Akuntansi Suatu Pengantar (5th ed.). Salemba Empat.
Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif dan R &. D. Alfabeta.
Undang-Undang Republik Indonesia Nomor 5 Tahun 2011 Tentang Akuntan Publik. (n.d.).
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Reviu Akuntansi, Keuangan, dan Sistem Informasi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
