Employee Perceptions of Internal Control and Its Impact on Financial Transparency at the Population and Civil Registration Office of Puncak Papua Regency

Farid H. Thaib; Anni Suryani; Nurjanna Fadjrin

doi:10.47090/povraa.v6i2.356

Farid H. Thaib STIE Amkop Makassar
Anni Suryani STIE Amkop Makassar
Nurjanna Fadjrin STIE Amkop Makassar

DOI: https://doi.org/10.47090/povraa.v6i2.356

Keywords: Employee perceptions, Internal control, financial transparency

Abstract

This study aims to analyze the effect of employees' perception of internal control on financial transparency in the Population Service Office of Puncak Papua Regency. Using quantitative analysis method with simple regression, this study involved the entire population of 28 employees as a sample, with saturated sampling technique. The results showed that employee perception of internal control has a positive and significant effect on financial transparency. This indicates that the effectiveness of good internal control, based on employee perceptions, is able to increase transparency in the financial management of agencies. This study suggests increasing the effectiveness of internal control through better evaluation and communication to support financial accountability. In addition, future researchers are advised to extend the research by adding variables or using a mixed method approach.

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