Murdoko, Berta Dwi (2025) Persepsi Atas Kelemahan dan Kekuatan Sistem Pengendalian Internal di PT Tatamulia Surabaya. Masters thesis, UPN Veteran Jawa Timur.
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Abstract
The construction sector contributes significantly to the national economy, but on the other hand, it faces high financial risks, such as cost overruns, late payments, and potential risks resulting from project complexity and information asymmetry. These conditions necessitate the implementation of an effective and sustainable internal control system. This study aims to analyze perceptions of the weaknesses and strengths of the internal control system at PT Tatamulia Surabaya by integrating the COSO Internal Control Framework and Agency Theory. A qualitative approach with a case study design was used to explore the subjective meanings and experiences of key employees directly involved in financial and project management. Data were obtained through in-depth interviews, observations, and company document analysis. Data were then analyzed using Yin's case study model, using open coding, axial coding, pattern matching, explanation building, and cross-case synthesis. The results indicate that the control environment component is considered the strongest aspect, characterized by the existence of standardized SOPs, a culture of compliance, and management commitment. However, major weaknesses were found in the information and communication and monitoring components, particularly related to data delays and inaccuracies, ERP implementation that was not yet fully real-time, and weak follow-up of audit findings. From an Agency Theory perspective, these conditions reflect the persistence of strong information asymmetry and residual agency risk, which hamper the overall effectiveness of internal control. This research provides theoretical contributions through the integration of the COSO Framework and Agency Theory in the context of the construction industry, as well as practical contributions in the form of recommendations for strengthening information quality, digital integration systems, and corrective monitoring mechanisms to enhance corporate accountability and governance.
| Item Type: | Thesis (Masters) | ||||||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||||||
| Divisions: | Faculty of Economic and Business > Magister Accounting | ||||||||||||
| Depositing User: | Berta Dwi Murdoko | ||||||||||||
| Date Deposited: | 06 Jan 2026 07:10 | ||||||||||||
| Last Modified: | 06 Jan 2026 07:10 | ||||||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/48566 |
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