SISTEM PENGENDALIAN INTERNAL BERDASARKAN COSO FRAMEWORK PADA PERUSAHAAN KONSTRUKSI

Abstract

Companies that are growing rapidly must be able to increase their competitiveness by continuously improving their operational activities in order to survive. One of the improvements that must be made is the company's internal control system. The COSO framework can serve as a basis for internal control systems. The research method used in this research is descriptive qualitative. Data collection using a questionnaire. The sample in this study were 83 employees of PT Brantas Abipraya Persero East Jakarta Head Office. Based on the research results, it is known that the implementation of the internal control system at PT Brantas Abipraya Persero, East Jakarta Head Office using the 5-dimensional COSO framework has been going well, but some improvements still need to be made so that the control system can be implemented according to what the company expects. The implications of this research can be input for improving the performance of the internal control system, so that operations can run smoothly without errors and omissions that are detrimental to PT Brantas Abipraya Persero East Jakarta Head Office.