Pengaruh Sistem Informasi dan Monitoring Terhadap Efektivitas Pengendalian Internal Pada PT Japfa Comfeed Indonesia Tbk

Abstract

This study aims to analyze the influence of information systems and monitoring on the effectiveness of internal control at PT Japfa Comfeed Indonesia Tbk, a leading agribusiness company in Indonesia. Effective internal control is a crucial factor for companies to safeguard assets, ensure the accuracy and reliability of financial reports, and enhance operational efficiency. In this context, information systems and monitoring play a vital role in supporting and strengthening the functions of internal control. A good information system enables the company to collect, store, process, and present data accurately and promptly, thus supporting better decision-making and preventing fraud or errors. Additionally, effective monitoring ensures that all processes and activities within the company are conducted in accordance with established policies and procedures, and it helps detect potential problems or deviations early on. This study employs a quantitative approach using a survey method involving employees of PT Japfa Comfeed Indonesia Tbk who are involved in the management of information systems and monitoring. Data were collected through questionnaires designed to measure employees' perceptions of the quality of information systems, the effectiveness of monitoring, and the performance of the company's internal control. The results of the regression analysis indicate that information systems and monitoring have a positive and significant impact on the effectiveness of internal control. These findings suggest that the better the quality of information systems and monitoring implemented, the higher the effectiveness of internal control achieved by the company. The conclusion of this study suggests that PT Japfa Comfeed Indonesia Tbk should continue to enhance the quality of its information systems and strengthen monitoring mechanisms to ensure that internal controls function optimally. The recommendation for the company is to further invest in information technology and employee training related to internal control to continuously support the company's growth and business sustainability.