INTERNAL CONTROL SYSTEMS OF MOSQUES IN SURABAYA : A STUDY ON THE EFFECTS OF AFFILIATION, SIZE, EDUCATION, AND EXPERIENCE
Internal control system is an essential tool for an organization to reach their goals. Mulyadi (2002) defined internal control as a system that consisted of organization structure, methods, and measurements that are coordinated to keep the organization‘s assets, reassuring the reliability of acco...
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| Format: | Theses and Dissertations NonPeerReviewed |
| Language: | Indonesian Indonesian |
| Published: |
2018
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| Subjects: | |
| Online Access: | http://repository.unair.ac.id/76584/1/ABSTRACT%20.pdf http://repository.unair.ac.id/76584/2/A%20424-18%20Fad%20i.pdf http://repository.unair.ac.id/76584/ http://lib.unair.ac.id |
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| Institution: | Universitas Airlangga |
| Language: | Indonesian Indonesian |
| Summary: | Internal control system is an essential tool for an organization to reach
their goals. Mulyadi (2002) defined internal control as a system that consisted of
organization structure, methods, and measurements that are coordinated to keep
the organization‘s assets, reassuring the reliability of accounting data, pushing
efficiency, and ensuring that the management‘s policies are being complied.This
study aims to evaluate the internal control system (ICS) quality of mosque in
Surabaya and determine whether affiliation, size, education, and experience are
affecting variables towards ICS quality in mosques. The data is gained by selfadministered
questionnaire, translated from Duncan et al. (1999), and delivered to
52 mosques in Surabaya. The analysis were done using descriptive statistics and
ANOVA. The results showed that the mean ICS scores of of mosques studied are
adequate and significant difference were found based on mosque size and
treasurer‘s accounting education. This suggests that size and education do affect
the internal control systems quality of mosques |
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