Sistem Pengendalian Intern pada Perusahaan Kecil dan Menengah


  • Heny Kurniawati BINUS University



audit, internal control, small medium enterprise


The effective Internal Control System plays fundamental role in a strong corporate governance. This case study describes and discusses how the implementasion of internal control system in small and medium companies, the characteristics, and the weaknesses and strengths of internal control in the companies. This case study shows that the characteristics of small and medium companies contribute to the weaknesses and strengths of internal control they have. The understanding of the characteristics and effectiveness of small and medium companies internal control will help auditors to conduct financial audit as well as performance audit.

Plum Analytics

Author Biography

Heny Kurniawati, BINUS University

Jurusan Akuntansi


American Accounting Association, Committee on Basic Auditing Concepts. (1973). A statement of basic auditing concepts. AAA, Sarasota, FL

Committee of Sponsoring Organisations (COSO). (1992). Internal Control-Integrated Framework. New York, NY: COSO.

Committee of Sponsoring Organisations (COSO). (2006). Internal Control over Financial Reporting – Guidance for Smaller Public Companies. New York, NY: COSO

Doyle, J., Ge, W., & McVay, S. 2005. Determinants of weaknesses in internal control over financial reporting and the implications for earning quality. Journal of

Accounting and Economics 44 (2007) 193 - 223.

Elder, R., Beasley, M., & Arrens, A. (2008). Auditing and assurance services: An integrated approach. Pearson Education.

Ikatan Akuntan Indonesia (IAI). (2001). Standar profesional akuntan publik. Jakarta

Securities Exchange Commission Advisory Committe on Smaller Public Companies. (2006). Final Report of the Advisory Committee on Smaller Public Companies to the U.S. Securities and Exchange Commission.

The International Standards of Supreme Audit

Institution. (2004). Performance Audit Guidelines – Key Principles. Copenhagen K. Denmark



Abstract 770  .
PDF downloaded 896  .