A Study of the Internal Control System Affecting the Performance of Accountant in the Central Department of Highway

Abstract

          The objectives of this study were 1) to study the internal control system 2) to study the efficiency of operations and 3) to study the internal control system affecting the performance of accounting officers in the Department of Highways. The sample consisted of 303 accounting and finance officers in the Department of Highways. The research instrument was the questionnaire. The data analysis statistics were the frequency, percentage, mean, standard deviation and multiple regression analysis.

          The research findings were, 1. The overall of internal control system the average was at a high level. When considering each side, it was found that the monitoring and evaluation aspect had the first average and with opinions at a high level. Followed by the information and communication of the control environment, control activities and risk assessment with opinions at a high level, respectively. 2. In terms of overall operational efficiency, the average was at a high level. When considering each side, it was found that the accounting report quality control was the first average, with opinions at a high level, followed by accounting management and compliance with laws and accounting regulations with opinions at a high level. 3. The internal control system had a positive effect on the efficiency of accounting officers in the Department of Highways. By the internal control system in terms of monitoring and evaluation, it is considered to be a supervising action to ensure that the accounting staff's performance is correct in accordance with the accounting principles and make the internal control system correct according to the specified standards. Therefore, it can be seen that having a good internal control system will result in the efficiency of the staff's performance as well.