Analisis Faktor Dominan Dalam Pelaksanaan Sistem Pengendalian Intern Pemerintah (SPIP) Pada Pemerintah Kabupaten Agam Tahun 2014
Abstract: This research
purposed aims to determine the dominant factor in the implementation of the
internal control system of government in Agam district. Type of this study is
Confirmatory Factor Analysis (CFA) research. The research population are Satuan
Kerja Perangkat Daerah (SKPD) in Agam, around 43 SKPD. The sample is selected
based on method of simple random sampling, Around 39 SKPD in Agam. The data
collection were done with questionare to respondances. They are accounting
officer of SKPD. The analysis used the factor analysis SPSS version 20.0 for
windows.
The results showed that: the dominant factors in the implementation of
the internal control system of government are the first actor is the control
environment in 67.196%, the second factor is risk assessment in 20 497%, the
third factor is the control activity in 7,432% and the fourth factor is the information
and communication in 4.874 %.
Penulis: Rezi Merza Nella
Kode Jurnal: jpakuntansidd140721
