ANALISIS HUBUNGAN IT CONTROL WEAKNESS PADA KINERJA KEUANGAN PERUSAHAAN (studi kasus pada perusahaan sektor infrastruktur utilitas dan transportasi yang listing di BEI pada tahun 2012-2014)

Abstract

This study aimed to analyze the relationship between IT Control Weakness in the company's financial performance. This study uses two independent variables, namely the Internal Control Weakness (ICW) IT and Internal Control Weakness (ICW) non-IT, the two independent variables are measured using dummy variables and the dependent variable is 4 Liquidity, Solvency, Profitability and Market Value. This empirical study using purposive sampling technique in data collection where the data used is data from 51 companies of utilities and transport infrastructure sectors listed on the Stock Exchange during the years 2012-2014 were continuously registered on the Stock Exchange and disclose on their financial statements on Internal Control Weakness ( ICW) IT and non-IT. This study using Multivariate Analysis of Variance (Manova) with the aid of a computer program called SPSS. The test results showed that the companies reporting IT Control Weakness significant effect on the company's performance. Companies that reported IT Control Weakness will experience the company's financial performance is worse than in companies that do not report IT Control Weakness, while the company reported non-IT Control Weakness does not significantly influence the company's performance. The Company reported non-IT Control Weakness did not experience the company's financial performance is worse than in companies that do not report non-IT Control Weakness.