USAGE OF TECHNOLOGY AND DEVELOPMENT OF WORKFORCE STRATEGY AS THE INTERNAL CONTROL SUCCEED PILLARS
Choirul Anwar

State University Of Jakarta

Abstract

This study aims to find out the effect of independent variables on the success of internal control at State Universities in Indonesia. This research was conducted in two stages which is better known as mixed method research. The method used in this method begins with the correlation of quantitative measurements between independent variables and the dependent variable along with respondents from the Internal Control Unit of State Universities in Indonesia who take education and training by the Financial and Development Supervisory Agency (Internal State Auditor). Then, the results of the quantitative method are further analyzed by the informants.

The results of the t test, it was found that the controller as the developer of the workforce strategy variable and the controller as the technology user each of them has a significant influence on the success of internal control. This is realized by the results of p-values below 0.05 for each variable, explicitly 0.01 and 0.026. While the controller as a value-added provider and controller as a trusted advisor variable, each of them is not significant to the success of internal control along with p-value results above 0.05, explicitly 0.06 and 0.410. The opinion of the informants also supports the variable of controller as workforce strategy developers and controller as users of technology in the success of internal control. The coefficient determination in this study is 72.20%, which means that 27.90% of the success of internal control is determined by other factors, while 72.20% of the success of internal control is resulting from the independent variables studied in this research.

Keywords: controller, technology usage, workforce development, internal control succeed

Topic: The Directorate of Higher Education Roles for Enhanching Indonesian University to WCU