Home⇛International Journal of Multidisciplinary: Applied Business and Education Research⇛vol. 5 no. 5 (2024)

The Effect of Internal Control System Towards Sustainable Quality Governance in A State University: Basis for Establishing a Sustainable Quality Governance in State University

Candy Angelica Borbe

Discipline: Information Science

 

Abstract:

This study aimed to determine the relationship between the internal control system and quality governance in a State University, Laguna State Polytechnic University (LSPU). The 110 Administrative Council of LSPU were the respondents, and the survey questionnaire was used to measure the level of implementation of Internal Control System components such as Control environment, Risk Assessment, Control Activities, Information and Communication and Monitoring and the observance of elements of governance such as Transparency, Accountability, Participation and Predictability in LSPU. The findings showed a significant relationship between Internal Control System and quality Governance. Monitoring, Information and Communication components significantly impacted the sustainability of quality governance. The researcher recommended a more comprehensive assessment of the internal control system, with a focus on monitoring and information and communication, which negatively affect governance quality. The study also suggested using interviews or direct observation for data collection.



References:

  1. Adil M (2022) Accountability and Transparen-cy in the Public and Private Sec-tor. International Journal of Humanities Education and Social Sciences, 1(6).
  2. Alabdullah TTY (2023) How Do Sustainability Assurance, Internal Control, Audit Fail-ures Influence Auditing Practic-es? Journal of Management, Accounting, General Finance and International Eco-nomic Issues, 2(3), 671-688.
  3. Almashhadani M, Almashhadani HA, & Al-mashhadani HA, (2022). Corporate Gov-ernance as an Internal Control Mecha-nism and Its Impact On Corporate Per-formance. International Journal of Busi-ness And Management Invention, 11(8), 53-59.
  4. Baharin SN, Yusof F, Said J, Zahari AI (2021) Assessing Organisational resilience of Private Higher Learning Institutions. DOI: View of ASSESSING ORGANISATIONAL RESILIENCE OF PRIVATE HIGHER LEARNING INSTITUTIONS (um.edu.my)
  5. Buezon MA, Garzon MJ, and Ramirez R, (2022) The effectiveness of Internal Audit in promoting good governance in the public sector of San Roque. DOI: https://www.studocu.com/ph/document/university-of-eastern-philippines
  6. Chaykovskaya LA, Turishcheva TB, & Akh-madeev RG, (2020). Functional Applica-tion of the Internal Control System in Au-tonomous Institutions. Научный Журнал «Вестник НАН РК», (1), 163-171.
  7. Chen H, Hua S, Sun XC, & Zhao L, (2023) Does Tone at The Top Affect Internal Control Quality? Pan-Pacific Journal of Business Research, 14(2).
  8. Han, Y. (2020). The Impact of Accountability Deficit on Agency Performance: Perfor-mance-Accountability Regime. Public Management Review, 22(6), 927-948.
  9. Internal Controls Standards for The Philippine Public Sector (ICSPPS) (2017), Commis-sion On Audit, Commission On Audit, COA Circular No. 2018-003 - November 21, 2018
  10. Koutoupis AG, & Malisiovas T, (2023) The Ef-fects of the Internal Control System On the Risk, Profitability, And Compliance of The US Banking Sector: A Quantitative Approach. International Journal of Fi-nance & Economics, 28(2), 1638-1652.
  11. Kulmie DA, and Mohamed NA, (2023). Role of Effective Monitoring and Evaluation in Promoting Good Governance in Public In-stitutions. DOI: Https://Www.Researchgate.Net/Publication/374233877_Role_Of_Effective_Monitoring_And_Evaluation_In_Promoting_Good_Governance_In_Public_Institutions
  12. Li Y, Li X, Xiang E, & Djajadikerta HG, (2020). Financial Distress, Internal Control, And Earnings Management: Evidence from China. Journal of Contemporary Account-ing & Economics, 16(3), 100210.
  13. Matheus R, Janssen M, & Janowski T, (2021). Design Principles for Creating Digital Transparency in Govern-ment. Government Information Quarter-ly, 38(1), 101550.
  14. Quick KS, & Bryson JM, (2022). Public Partici-pation. In Handbook on Theories of Gov-ernance (Pp. 158-168). Edward Elgar Publishing.
  15. Sanusi FA, and Hassan H, (2015)Evaluation of Information Technology Impact On Effec-tive Internal Control On the University System, DOI: Https://Pubs.Aip.Org/Aip/Acp/Articleabstract/1691/1/050004/588753/Evaluation-Of-Information-Technology-Impact-On?Redirectedfrom=Fulltext
  16. Sujana E, Kurniawan Saputra, KA & Manurung DT, (2020). Internal Control Systems and Good Village Governance to Achieve Quality Village Financial Re-ports. International Journal of Innovation, Creativity and Change, 12(9).
  17. Sumaryati A, Praptika Novitasari E, & Machmuddah Z, (2020). Accounting In-formation System, Internal Control Sys-tem, Human Resource Competency and Quality of Local Government Financial Statements in Indonesia. The Journal of Asian Finance, Economics and Busi-ness, 7(10), 795-802.
  18. Turetken O, Jethefer S, & Ozkan B, (2020). In-ternal Audit Effectiveness: Operationali-zation and Influencing Fac-tors. Managerial Auditing Journal, 35(2), 238-271.
  19. Umar H, Apriani U, & Purba RB, (2021). The Roles of the Government Internal Control System to Minimize Corruption Through the Fraud Star. International Journal of Financial Research, 12(3), 407.
  20. Velasco, J. (2021), Internal Controls of the Mu-nicipality of Plaridel, Bulacan Towards Good Govern-ance.DOI: Https://Www.Researchgate.Net/Publication/355994779_Internal_Controls_Of_The_Municipality_Of_Plaridel_Bulacan_Towards_Good_Governance.
  21. Yusuf M, & Kanji L, (2020). Effect of Internal Audit and Accounting Information System on the Effectiveness of Internal Con-trol. ATESTASI: Jurnal Ilmiah Akuntan-si, 3(2), 120-12

Tools


Copyright © 2024  KITE Digital Educational Solutions |  Exclusively distributed by CE-Logic